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Update EIP-7708: Add ETH burn logs and improve spec consistency #11311

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Feb 13, 2026
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Update EIP-7708: Add ETH burn logs and improve spec consistency #11311

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22 changes: 11 additions & 11 deletions EIPS/eip-7708.md
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Original file line number Diff line number Diff line change
@@ -1,7 +1,7 @@
---
eip: 7708
title: ETH transfers emit a log
description: All ETH transfers emit a log
title: ETH transfers and burns emit a log
description: All ETH transfers and burns emit a log
author: Vitalik Buterin (@vbuterin), Peter Davies (@petertdavies), Etan Kissling (@etan-status), Gajinder Singh (@g11tech), Carson (@carsons-eels), Jared Wasinger (@jwasinger)
discussions-to: https://ethereum-magicians.org/t/eip-7708-eth-transfers-emit-a-log/20034
status: Draft
Expand All @@ -13,7 +13,7 @@ requires: 1559, 4788, 6780

## Abstract

All ETH-transfers, including transactions, `CALL` and `SELFDESTRUCT` emit a log.
All ETH transfers and burns emit a log.

## Motivation

Expand All @@ -39,21 +39,21 @@ A log, identical to a LOG3, is issued for:

This matches the [ERC-20](./eip-20.md) Transfer event definition.

### Selfdestruct processing
### ETH burn logs

A log, identical to a LOG2, is issued for:

- Any non-zero balance removal which occurs when a contract created in the same transaction invokes `SELFDESTRUCT` with itself as a target, at the time that the opcode is invoked.
- Each account which has been marked for deletion and holds a balance at the time of removal during transaction finalization. Burn logs are emitted after any other logs created by EVM execution and the payment of the [EIP-1559](./eip-1559.md) priority fee to the coinbase, in lexicographical order of account address
- Any nonzero-balance `SELFDESTRUCT` to self by a contract created in the same transaction, at the time the opcode is invoked
- Any nonzero-balance account marked for deletion, at the time of removal during transaction finalization

Burn logs are emitted after all other logs created by EVM execution and the payment of the [EIP-1559](./eip-1559.md) priority fee to the coinbase. When multiple accounts are marked for deletion, burn logs are emitted in lexicographical order of account address.

| Field | Value |
| - | - |
| `address` emitting log | `0xfffffffffffffffffffffffffffffffffffffffe` ([`SYSTEM_ADDRESS`](./eip-4788.md)) |
| `topics[0]` | `0x4bfaba3443c1a1836cd362418edc679fc96cae8449cbefccb6457cdf2c943083` (`keccak256('Selfdestruct(address,uint256)')`) |
| `topics[1]` | Closed `contract_address` (zero prefixed to fill uint256) |
| `data` | `amount` in Wei (big endian uint256)

The Selfdestruct log is emitted when (1) a `SELFDESTRUCT` to self is triggered, or when (2) a smart contract is closed after receiving more ETH after already flagged for `SELFDESTRUCT`.
| `topics[0]` | `0xcc16f5dbb4873280815c1ee09dbd06736cffcc184412cf7a71a0fdb75d397ca5` (`keccak256('Burn(address,uint256)')`) |
| `topics[1]` | `address` (zero prefixed to fill uint256) |
| `data` | `amount` in Wei (big endian uint256) |

## Rationale

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