(fra kommisjonsforordningen)

(1) Article 17(1) of Regulation (EU) 2018/1999 requires Member States to report every two years on the implementation status of their integrated national energy and climate plans by means of integrated national energy and climate progress reports.

(2) Member States are required to draw up their integrated national energy and climate progress reports in accordance with a series of reporting templates contained in the Annexes to Commission Implementing Regulation (EU) 2022/2299 (2).

(3) Sectoral legislation, specifically Directives of the European Parliament and of the Council (EU) 2018/2001 (3), (EU) 2023/1791 (4), (EU) 2024/1275 (5), and (EU) 2024/1788 of the European Parliament and of the Council (6), requires certain information to be incorporated in the integrated national energy and climate progress reports.

(4) Those Directives have been adopted or amended after the adoption of Implementing Regulation (EU) 2022/2299 and contain additional reporting obligations, which should be reflected in the reporting templates contained in Implementing Regulation (EU) 2022/2299.

(5) Directive (EU) 2023/2413 of the European Parliament and of the Council (7) incorporates into Articles 3(4), point (a), and 15(8) of Directive (EU) 2018/2001 new reporting obligations for Member States according to which they must describe their policies and measures promoting the uptake of renewable energy purchase agreements. It also incorporates into Article 22 a(1) and (3), and Article 22 b, respectively, of Directive (EU) 2018/2001 requirements for Member States to report on the policies and measures taken or planned to mainstream renewable energy in industry, to report on the amount of renewable fuels of non-biological origin that they expect to import and export or used in district heating and cooling, and to report if they reduce the target for the use of renewable fuels of non-biological origin in the industry sector. Moreover, Directive (EU) 2023/2413 incorporates into Articles 23, 24 and 25 of Directive (EU) 2018/2001 requirements for Member States to report on the mainstreaming of renewable energy in heating and cooling, in particular, in district heating, and on the share of renewable energy and the reduction of greenhouse gas intensity in the transport sector.

(6) Directive (EU) 2023/1791 introduces new or revised reporting obligations including on the energy consumption of public bodies, on energy efficient public procurement, on the application of the energy efficiency first principle and on energy efficiency financing. Article 3(5) of that Directive requires reporting on how the energy efficiency first principle is being taken into account and on actions taken to address barriers to its implementation, while Article 5 requires Member States to report on the energy consumption reduction achieved by public bodies. Article 6 of Directive 2023/1791 broadens the reporting framework set out in part 2, points (f) and (g) of Annex IX to Regulation (EU) 2018/1999 to include renovations of all public bodies’ buildings.

(7) Article 7(8) of Directive (EU) 2023/1791 requires Member States to report on measures taken to address barriers to energy efficient public procurement. Article 8(4) requires Member States to submit information on the energy savings achieved among households affected by energy poverty and vulnerable groups. Article 8(10) and (11) require Member States to report on the implementation of the energy savings obligation and to describe the policies and measures implemented. Article 9, and Article 10(3) and (4) set out reporting requirements on energy efficiency obligation schemes and alternative policy measures. Article 24(2) requires Member States to report on energy efficiency improvement measures and related consumer protection or information measures. Article 25(5) requires Member States to report on the policies and measures introduced in their heating and cooling plans. Article 30(17) requires, Member States, among other things, to report on the volume of public investments in energy efficiency, the volume of energy efficiency lending products and the national financing programmes put in place.

(8) Article 3 of and Annex II to Directive (EU) 2024/1275 establish new or revised reporting obligations to be included in the integrated national energy and climate progress reports, on the contribution of the building sector to national and Union targets, and on the overall progress in terms of renovating the national stock of residential and non-residential buildings, both public and private.

(9) To assess progress in the retail energy market, Article 4, point (d) of Regulation (EU) 2018/1999 requires Member States to include their national objectives related to the internal energy market in their integrated national energy and climate plans. Moreover, Member States are required to include the implementation of gas market-based supply prices as provided in Article 4 of Directive (EU) 2024/1788 in their integrated national energy and climate progress reports, in accordance with paragraph 9 of that Article.

(10) Two reporting cycles, in 2023 and 2025, have been completed since the adoption of Regulation (EU) 2018/1999 and Implementing Regulation (EU) 2022/2299. In the most recent ‘Assessment of progress towards the objectives of the Energy Union and Climate Action’ (8), the Commission concluded that the continued use of the e-platform and the reporting templates, and the experience of Member State reporters in using them, had shown a clear need to simplify the reporting process and increase the comparability of data, facilitating the subsequent review and assessment of the integrated national energy and climate progress reports.

(11) Based on the lessons learned during previous reporting cycles, and with a view to preparing the next progress reports to be submitted by 15 March 2027, the reporting templates should be simplified to remove redundant data requests that are already collected by the Commission by other means and to reduce the reporting burden on Member States.

(12) Moreover, the reporting requirements for phasing out energy subsidies should be clarified to ensure consistency across EU Member States, merging Articles 6 and 12 to streamline processes and reduce administrative burden. A new subcategory for fossil fuel subsidies has been introduced, comparing effective tax rates against a benchmark, while the revised Annex XV table 1 emphasises detailed descriptions of policies, measures, funding sources, recipients, and objectives, such as economic competitiveness, decarbonisation, or energy security. Member states should verify or amend pre-loaded data, providing justifications for any changes or alternative approaches used to identify fossil fuel subsidies.

(13) Although Member States were required to transpose Directive (EU) 2023/1791 into national legislation by 11 October 2025, for the purposes of the next integrated national energy and climate progress report due on 15 March 2027 for the years 2024 and 2025, Member States have the possibility to discharge the reporting requirement under Article 6 of that Directive by fulfilling the requirements of Article 5 of Directive (EU) 2012/27 of the European Parliament and of the Council (9). While the tables under Annex XIV to the Implementing Regulation (EU) 2022/2299 need to be updated to reflect the recent amendments, Member States should not be obliged to use those updated tables for the years 2024 and 2025. The necessary transitional provisions should be put in place to allow this.

(14) Implementing Regulation (EU) 2022/2299 should therefore be amended accordingly.

(15) The measures provided for in this Regulation are consistent with the opinion of the Energy Union Committee,