Regulation (EU) 2023/839 amending Regulation (EU) 2018/841 as regards the scope, simplifying the reporting and compliance rules, and setting out the targets of the Member States for 2030, and Regulation (EU) 2018/1999 as regards improvement in monitoring, reporting, tracking of progress and review.

This Regulation makes amendments in Regulation (EU) 2018/841 and Regulation (EU) 2018/1999 in line with the ambition to increase net greenhouse gas removals to levels above 300 million tonnes of CO2 equivalent in the LULUCF sector by 2030. It extends the subject matter and its scope of the Regulation (EU) 2018/841 according to 2030 Union target for net greenhouse gas removals in the LULUCF sector. It also makes amendments regarding the commitments, national targets and flexibilities of the Member States; land use mechanism for the period 2026 to 2030; and review of Regulation (EU) 2018/841 taking into account international developments, efforts undertaken to achieve the long-term objectives of the Paris Agreement, and Union law, including on nature restoration.
Regulation (EU) 2018/1999 is amended in order to lay down the rules for the recording and accurate carrying out of operations in the Union Registry established pursuant to Article 40 of Regulation (EU) 2018/1999 and to update the list of categories set out in Part 3 of Annex V to Regulation (EU) 2018/1999 in accordance with relevant Union legislation.