Guidance on developing and reporting Forest Reference Levels in accordance with Regulation (EU) 2018/841

This technical guidance document has been prepared for DG Climate Action, to support the EU Member States in complying with the 'LULUCF Regulation', Regulation (EU) 2018/841 of the European Parliament and of the Council of 30 May 2018 on the inclusion of greenhouse gas emissions and removals from land use, land use change and forestry in the 2030 climate and energy framework, and amending Regulation (EU) No 525/2013 and Decision No 529/2013/EU (Text with EEA relevance). In particular, the aim of this document is to provide guidance for the Member States on the establishment of Forest Reference Levels (FRLs) and National Forestry Accounting Plans (NFAPs) as required by the LULUCF Regulation. The LULUCF Regulation requires the Member States to submit their NFAPs, including a proposed FRL, to the Commission by 31 December 2018 for the period from 2021 to 2025, and by 30 June 2023 for the period from 2026 to 2030. While the guidance provided in this document is not binding on the Member States, it seeks to help the Member States to interpret the LULUCF Regulation, and provides examples of possible technical approaches for preparing the FRLs and NFAPs. However, there may exist a number of other approaches to set the FRL in line with the LULUCF Regulation.