Regulation (EU) 2018/841 sets the accounting rules for the land use, land use change and forestry (LULUCF) sector for the years 2021-2030. In the first compliance period 2021-2025, the accounting for managed forest land is made by comparing the reported net emissions to a projected forest reference level (FRL). The compliance check will take place based on the Member State greenhouse gas (GHG) inventory submissions of March 2027. As the GHG inventories improve in data and methodologies, there may be a need to apply technical corrections (TC) to the national FRLs to make sure that the projected FRL and the GHG reporting in 2027 are comparable. In this report, we reflect on the typical cases in which the need for a TC arises and on situations that do not lead to a TC.

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Source: Joint Research Centre