Eunomia Research & Consulting, along with its consortium partners, is pleased to present the following report for the project under the Framework contract ENV.B.3/FRA/2017/0005, entitled "Assistance to the Commission on the implementation of the revised waste legislation, assessment of Waste Management Plans and monitoring of compliance with the Waste Framework Directive". This final report relates to the ‘Study to Support the implementation of reporting obligations resulting from the new waste legislation adopted in 2018’. European legislation requires the Commission to adopt, by 31 March 2019, a number of implementing and delegated acts on the calculation and reporting of data concerning the targets for: preparing for re-use and recycling of municipal waste (municipal is waste from households or other similar wastes), for recycling of packaging waste and for landfilling of municipal waste. As part of the implementing acts to define calculation rules, the Commission has also to adopt a delegated act on the rules for the calculation of average loss rates for waste materials that are diverted during preparatory operations following sorting and preceding recycling of waste. The objective is to ensure sound and comparable data on the losses from preliminary operations before recycling, such as sorting, across Member States.