The "Guidance on Negative Emissions for Cities" (Ulpiani et al.) is primarily aimed at cities participating in the 100 Climate-Neutral and Smart Cities Mission, though it can serve as a conceptual and practical reference for any city pursuing net-zero targets. Its main objectives are to provide clear direction on negative emissions strategies and accounting, distil key guiding principles, and establish a conceptual framework for emissions compensation mechanisms, including local carbon removals and carbon credits. This document is a companion FAQ to the Guidance, addressing recurring questions on its interpretation and practical application