Commission Implementing Decision (EU) 2020/2126, adopted on 16 December 2020, establishes the annual greenhouse gas emission allocations (AEAs) for each EU Member State for the period 2021–2030 under the Effort Sharing Regulation (ESR). It defines the 2005 baseline emissions for every Member State and specifies the annual emission limits each country must respect throughout the decade. The Decision also sets out the total quantities that can be used for compliance through flexibility mechanisms, such as limited use of ETS allowances or land-use credits. Three annexes provide detailed data: Annex I lists the 2005 baseline emissions, Annex II gives the annual emission allocations for each year from 2021 to 2030, and Annex III sets out the total quantities available under flexibility provisions.
Since its adoption, the Decision has been amended several times to update the data and reflect changes in EU climate policy. Implementing Decision (EU) 2023/1319 revised the AEAs for 2023–2030 to align with the higher climate ambition introduced by the revised Effort Sharing Regulation. Implementing Decision (EU) 2024/1884 introduced further updates and corrections to the national allocations, ensuring consistency with the most recent emissions data. Finally, Implementing Decision (EU) 2025/1405 made additional adjustments, likely to incorporate updated figures or methodological improvements. Together, these amendments ensure that Member States’ emission limits remain accurate and in line with the evolving EU legislative framework and climate targets.

