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1. The national restoration plan shall cover the period up to 2050, with intermediate deadlines corresponding to the targets and obligations set out in Articles 4 to 13.

2. By way of derogation from paragraph 1 of this Article, the national restoration plan to be submitted in accordance with Article 16 and Article 17(6) may, with regard to the period from 1 July 2032, and until reviewed in accordance with Article 19(1), be limited to a strategic overview of the following:

(a) the elements referred to in paragraph 3; and (b) the contents referred to in paragraphs 4 and 5. The revised national restoration plan resulting from the review to be carried out by 30 June 2032 in accordance with Article 19(1) may, with regard to the period from 1 July 2042, and until revised by 30 June 2042 in accordance with Article 19(1), be limited to a strategic overview of the elements and contents referred to in first subparagraph of this paragraph.

3. Each Member State shall include the following elements in the national restoration plan, using the uniform format established in accordance with paragraph 7 of this Article:

(a) the quantification of the areas to be restored to meet the restoration targets set out in Articles 4 to 12 based on the preparatory work undertaken in accordance with Article 14 and indicative maps of potential areas to be restored;

(b) if a Member State applies the derogation laid down in Article 4(5) or Article 5(3), a justification of the reasons why it is not possible to put in place restoration measures by 2050 that are necessary to reach the favourable reference area of a specific habitat type and a justification of the lower percentage set pursuant to those Articles, as identified by that Member State;

(c) a description of the restoration measures planned, or put in place, to meet the restoration targets and fulfil the obligations set out in Articles 4 to 13 of this Regulation and a specification regarding which of those restoration measures are planned, or put in place, within the Natura 2000 network established in accordance with Directive 92/43/EEC;

(d) a dedicated section setting out the measures for achieving the obligations laid down in Article 4(9) and Article 5(7);

(e) if a Member State applies the derogation laid down in Article 4(2) of this Regulation, a justification of how the percentages set in accordance with that Article do not prevent the favourable conservation status for the relevant habitat types, as determined pursuant to Article 1, point (e), of Directive 92/43/EEC, from being reached or maintained at national biogeographical level;

(f) an indication of the measures aiming to ensure that the areas covered by the habitat types listed in Annexes I and II do not deteriorate in the areas in which good condition has been reached and that the habitats of the species referred to in Article 4(7) and Article 5(5) do not significantly deteriorate in the areas in which the sufficient quality of the habitats of the species has been reached, in accordance with Article 4(11) and Article 5(9);

(g) where applicable, a description of how Article 4(13) is applied in its territory, including:

(i) an explanation of the system of compensatory measures to be taken for each significant deterioration occurrence, as well as of the necessary monitoring of and reporting on the significant deterioration of habitat types and habitats of the species and the compensatory measures taken;

(ii) an explanation of how it will be ensured that the implementation of Article 4(13) does not affect meeting the targets and fulfilling the objectives set out in Articles 1, 4 and 5;

(h) an indication of the measures with an aim to maintain habitat types listed in Annexes I and II in good condition in areas where they occur and with an aim to prevent significant deterioration of other areas covered by habitat types listed in Annexes I and II, in accordance with Article 4(12) and Article 5(10);

(i) the inventory of barriers and the barriers identified for removal in accordance with Article 9(1), the plan for their removal in accordance with Article 9(2) and the length of free-flowing rivers to be achieved by the removal of those barriers estimated from 2020 to 2030 and by 2050, and any other measures to re-establish the natural functions of floodplains in accordance with Article 9(3);

(j) an account of the indicators for agricultural ecosystems chosen in accordance with Article 11(2), and their suitability to demonstrate the enhancement of biodiversity in agricultural ecosystems within the Member State concerned;

(k) a justification, where applicable, for rewetting peatland on a lower proportion than as set out in Article 11(4), first subparagraph, points (a), (b) and (c);

(l) an account of the indicators for forest ecosystems chosen in accordance with Article 12(3), and their suitability to demonstrate the enhancement of biodiversity in forest ecosystems within the Member State concerned;

(m) a description of the contribution to the commitment referred to in Article 13;

(n) the timing for putting in place the restoration measures in accordance with Articles 4 to 12;

(o) a dedicated section setting out tailored restoration measures in their outermost regions, as applicable;

(p) the monitoring of the areas subject to restoration in accordance with Articles 4 and 5, the process for assessing the effectiveness of the restoration measures put in place in accordance with Articles 4 to 12 and for revising those measures where needed to ensure that the targets and obligations set out in Articles 4 to 13 are met and fulfilled, respectively;

(q) an indication of the provisions for ensuring the continuous, long-term and sustained effects of the restoration measures referred to in Articles 4 to 12;

(r) the estimated co-benefits for climate change mitigation and land degradation neutrality associated with the restoration measures over time;

(s) the foreseeable socio-economic impacts and estimated benefits of the implementation of the restoration measures referred to in Articles 4 to 12;

(t) a dedicated section setting out how the national restoration plan considers:

(i) the relevance of climate change scenarios for the planning of the type and location of restoration measures;

(ii) the potential of restoration measures to minimise climate change impacts on nature, to prevent or mitigate the effects of natural disasters and to support adaptation;

(iii) synergies with national adaptation strategies or plans and national disaster risk assessment reports;

(iv) an overview of the interplay between the measures included in the national restoration plan and the national energy and climate plan;

(u) the estimated financing needs for the implementation of the restoration measures, which shall include a description of the support to stakeholders affected by restoration measures or other new obligations arising from this Regulation, and the means of intended financing, public or private, including financing or co-financing with Union funding instruments;

(v) an indication of the subsidies which negatively affect meeting of the targets and the fulfilment of the obligations set out in this Regulation;

(w) a summary of the process for preparing and establishing the national restoration plan, including information on public participation and of how the needs of local communities and stakeholders have been considered;

(x) a dedicated section indicating how observations from the Commission on the draft national restoration plan referred to in Article 17(4) have been taken into account in accordance with Article 17(5); if the Member State concerned does not address an observation from the Commission or a substantial part thereof, that Member State shall provide its reasons.

4. The national restoration plan shall, where applicable, include the conservation and management measures that a Member State intends to adopt under the CFP, including conservation measures in joint recommendations that a Member State intends to initiate in accordance with the procedure set out in Regulation (EU) No 1380/2013 and referred to in Article 18 of this Regulation, and any relevant information on those measures.

5. The national restoration plan shall include an overview of the interplay between the measures included in the national restoration plan and the national CAP strategic plan.

6. Where appropriate, the national restoration plan shall include an overview of considerations related to the diversity of situations in various regions as referred to in Article 14(16), point (c).

7. The Commission shall, by means of implementing acts, establish a uniform format for the national restoration plan. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 24(2). The Commission shall be assisted by the EEA when drawing up the uniform format. By 1 December 2024, the Commission shall submit the draft implementing acts to the committee referred to in Article 24(1).