1. This Regulation applies to emissions and removals of the greenhouse gases listed in Section A of Annex I thereto, reported pursuant to Article 7 of Regulation (EU) No 525/2013 and that occur in any of the following land accounting categories on the territories of Member States:
(a)
During the periods from 2021 to 2025 and from 2026 to 2030:
(i) 'afforested land': land use reported as cropland, grassland, wetlands, settlements or other land, converted to forest land;
(ii) 'deforested land': land use reported as forest land converted to cropland, grassland, wetlands, settlements or other land;
(iii) 'managed cropland': land use reported as:
-
cropland remaining cropland,
-
grassland, wetland, settlement or other land, converted to cropland, or
-
cropland converted to wetland, settlement or other land;
(iv) 'managed grassland': land use reported as:
-
grassland remaining grassland,
-
cropland, wetland, settlement or other land, converted to grassland, or
-
grassland converted to wetland, settlement or other land;
(v) 'managed forest land': land use reported as forest land remaining forest land.
(b)
As of 2026: 'managed wetland': land use reported as:
-
wetland remaining wetland,
-
settlement or other land, converted to wetland, or
-
wetland converted to settlement or other land.
2. During the period from 2021 to 2025, a Member State may include in the scope of its commitment pursuant to Article 4 of this Regulation emissions and removals of the greenhouse gases listed in Section A of Annex I to this Regulation, reported pursuant to Article 7 of Regulation (EU) No 525/2013, and that occur in the land accounting category of managed wetland on its territory. This Regulation also applies to such emissions and removals included by a Member State.
3. Where a Member State intends, pursuant to paragraph 2, to include managed wetland in the scope of its commitment, it shall notify the Commission thereof by 31 December 2020.
4. If necessary in light of experience gained with the application of the IPCC Refinement to the IPCC Guidelines, the Commission may make a proposal to postpone the mandatory accounting for managed wetland for an additional period of five years.