The taxonomy aims to improve the efficiency of natural resource use, reduce adverse environmental impacts, enhance energy efficiency and energy conservation, mitigate the effects of climate change, and support climate change adaptation.

The taxonomy includes the following levels and elements:

• Level 1 covers the main taxonomy categories.

• Level 2 identifies sectors of green projects within the main categories.

• Level 3 identifies subsectors of green projects within those sectors.

• General Classifier of Economic Activities (OKED) codes identify the economic activities declared by legal entities, branches and representative offices when registering.

• Examples of projects and technologies covered by each taxonomy category.

• Threshold values define the maximum or minimum quantitative and qualitative criteria applicable to economic activities, assets and projects. Meeting these criteria is necessary for a project to qualify as green. A threshold may also take the form of a certification or labelling requirement, including proof of compliance with standards specified in the taxonomy or the presence of relevant labels in particular subsectors.

The taxonomy covers the following categories:

• Renewable energy — wind, solar, geothermal, hydropower and bioenergy; supply chains and supporting infrastructure for renewable energy sources; and hydrogen production.

• Energy efficiency — improvements at existing and newly constructed industrial facilities and in the agro-industrial sector; energy efficiency in the public and utilities sectors; and energy-efficient buildings and structures.

• Green buildings — green buildings, related systems and construction materials, and green infrastructure.

• Pollution prevention and control — air and soil quality.

• Sustainable water and waste management — sustainable water use and conservation, waste and wastewater management, and resource conservation and recovery.

• Sustainable agriculture, land use, forestry, biodiversity conservation and ecotourism — sustainable agriculture, sustainable forest management, biodiversity and ecosystem conservation, and sustainable tourism.

• Clean transport — low-carbon vehicles, low-carbon freight transport, clean transport infrastructure, and clean transport information and communication technologies.

• Transitional energy — electricity and heat generation from gaseous fossil fuels, switching from solid fuels to liquid or gaseous fuels, process gas, manufacturing equipment for nuclear energy, and the construction and operation of nuclear power plants.

The National Classifier of Kinds of Economic Activity (OKED)codes are intended to make the taxonomy easier to use for producers of goods, works and services, as well as organizations that classify and account for economic activities. They may also help companies voluntarily disclose the share of their turnover attributable to economic activities aligned with the taxonomy.

However, OKED codes do not independently determine whether a project qualifies as a green project.

The order enters into force on October 10, 2026.