Article 3 Greenhouse gas inventory guidelines

The Member States and the Commission shall determine greenhouse gas inventories referred to in paragraphs 3, 4 and 5 of Article 26 of Regulation (EU) 2018/1999 in accordance with:

1. (a)

   the 2006 Intergovernmental Panel on Climate Change (IPCC) Guidelines for National Greenhouse Gas Inventories;

2. (b)

   the modalities, procedures and guidelines for the transparency framework for action and support referred to in Article 13 of the Paris Agreement set out in the Annex to Decision 18/CMA.1 of the Conference of the Parties serving as the meeting of the Parties to the Paris Agreement (‘Decision 18/CMA.1’).