Abstract—: Development of carbon polygons for monitoring the emission and deposition of carbon compounds in terrestrial ecosystems is one of the priority tasks in the case of climate and biosphere conservation. Significant is the role of soils, which are not only the main source of greenhouse gas emissions into the Earth’s atmosphere but also a long-term reservoir that stores significant amounts of organic carbon in the form of soil humus. The article discusses the organization of monitoring of greenhouse gases at carbon polygons, the methods of sampling soil horizons, and methodological approaches to determine the content and stocks of organic carbon in soils. The importance of information on the qualitative and quantitative composition of soil organic matter and humic substances, which is necessary for the operation of modern simulation models and calculation of carbon units for the economic assessment of the direct and reverse carbon footprint have been revealed. Russia faces a number of challenges related to carbon offset and a low-carbon economy. The necessary volumes of monitoring data, which must be obtained at carbon polygons for the use of the ROMUL and Efimod models are considered. The necessity for an adequate spatial coverage of the territory of Russia with a network of carbon polygons is emphasized. Particular attention should be paid to the arctic territories that contain significant amounts of organic matter in permafrost and can become precursors of the formation and emission of significant amounts of carbon dioxide and methane into the atmosphere.