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Regulation (EU) 2023/839 ANNEX IV

Regulation (EU) 2023/839 ANNEX IV

ANNEX IVSupplementary provisions

ANNEX IV Annex VI to Regulation (EU) 2018/841 is amended as follows: (a) in point 1, point (c) is replaced by the following: ‘(c) total annual emissions estimations for those natural disturbance types for the period from 2001 to 2020, listed by land accounting categories in the period from 2021 to 2025 and land reporting categories in the period from 2026 to 2030;’; (b) point 3 is replaced by the following: ‘3. After calculating the background level pursuant to point 2 of this Annex, if emissions in a particular year in the periods from 2021 to 2025 for land accounting categories afforested land and managed forest land as set out in Article 2(1) exceed the background level plus a margin, the amount of emissions exceeding the background level may be excluded in accordance with Article 10. The margin shall be equal to a probability level of 95 %.’; (c) point 4 is replaced by the following: ‘4. The following emissions shall not be excluded in the application of Article 10: (a) emissions resulting from harvesting and salvage logging activities that took place on land following the occurrence of natural disturbances; (b) emissions resulting from prescribed burning that took place on land in any year of the period from 2021 to 2025; (c) emissions on lands that were subject to deforestation following the occurrence of natural disturbances.’; (d) point 5 is amended as follows: (i) point (a) is deleted; (ii) points (b) and (c) are replaced by the following: ‘(b) evidence that no deforestation has occurred during the rest of the period from 2021 to 2025 on lands that were affected by natural disturbances and in respect of which emissions were excluded from accounting; (c) a description of verifiable methods and criteria to be used to identify deforestation on those lands in the subsequent years of the period from 2021 to 2025;’; (iii) points (d) and (e) are deleted; (e) the following point is added: ‘6. Information requirements pursuant to Article 10(2) and Articles 13 and 13b include the following: (a) identification of all land areas affected by natural disturbances in that particular year, including their geographical location, the period and types of natural disturbances; (b) where feasible, a description of measures the Member State undertook to prevent or limit the impact of those natural disturbances; (c) where feasible, a description of measures the Member State undertook to rehabilitate the lands affected by those natural disturbances.’.

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Other provisions in Regulation (EU) 2023/839

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationANNEX IV of Regulation (EU) 2023/839 (LawPlayer, data as of 2026-07-04)

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