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1. No later than 18 months after the beginning of each accounting period specified in Annex I, Member States shall draw up and transmit to the Commission information on their current and future LULUCF actions to limit or reduce emissions and maintain or increase removals resulting from the activities referred to in Article 3(1), (2) and (3) of this Decision, as a separate document or as a clearly identifiable part of their national low-carbon development strategies referred to in Article 4 of Regulation (EU) No 525/2013, or of other national strategies or plans related to LULUCF. Member States shall ensure that a broad range of stakeholders are consulted. Where a Member State submits such information as part of the low-carbon development strategies under Regulation (EU) No 525/2013, the relevant timetable specified in that Regulation shall apply. The information on LULUCF actions shall cover the duration of the relevant accounting period specified in Annex I.

2. Member States shall include in their information on LULUCF actions, as a minimum, the following information relating to each of the activities referred to in Article 3(1), (2) and (3):

(a) a description of past trends of emissions and removals including, where possible, historic trends, to the extent that they can reasonably be reconstructed;

(b) projections for emissions and removals for the accounting period;

(c) an analysis of the potential to limit or reduce emissions and to maintain or increase removals;

(d) a list of the most appropriate measures to take into account national circumstances, including, as appropriate, but not limited to the indicative measures specified in Annex IV, that the Member State is planning or that are to be implemented in order to pursue the mitigation potential, where identified in accordance with the analysis referred to in point (c);

(e) existing and planned policies to implement the measures referred to in point (d), including a quantitative or qualitative description of the expected effect of those measures on emissions and removals, taking into account other policies and measures relating to the LULUCF sector;

(f) indicative timetables for the adoption and implementation of the measures referred to in point (d).

3. The Commission may provide guidance and technical assistance to Member States to facilitate the exchange of information. The Commission may, in consultation with the Member States, synthesise its findings from all Member States' information on LULUCF actions with a view to facilitating the exchange of knowledge and best practices among Member States.

4. Member States shall submit to the Commission, by the date halfway through each accounting period, and by the end of each accounting period specified in Annex I, a report describing the progress in the implementation of their LULUCF actions. The Commission may publish a synthesis report on the basis of the reports referred to in the first subparagraph. Member States shall make available to the public the information on their LULUCF actions and the reports referred to in the first subparagraph within three months of submitting them to the Commission.