Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the monitoring an…

This Regulation lays down rules for the following:

(i) from 1 January 2021 and subsequent trading periods, monitoring and reporting of greenhouse gas emissions and activity data pursuant to Directive 2003/87/EC in the trading period of the Union emissions trading system;

(ii) from 1 January 2025, monitoring and reporting of non-CO2 aviation effects pursuant to Article 14 of Directive 2003/87/EC.

This Regulation shall apply to the monitoring and reporting of greenhouse gas emissions specified in relation to the activities listed in Annex I and III to Directive 2003/87/EC, to activity data from stationary installations, to aviation activities, including non-CO2 aviation effects, and to released fuel amounts from activities referred to in Annex III to that Directive.

It shall apply to the following:

(i) from 1 January 2021, emissions, activity data and released fuel amounts occurring;

(ii) from 1 January 2025, non-CO2 aviation effects.

The monitoring and reporting of non-CO2 aviation effects from 2025 shall cover all non-CO2 effects from aviation activities listed in Annex I to the Directive involving an aerodrome located in the EEA. However, in respect of the monitoring and reporting of non-CO2 aviation effects taking place in 2025 and 2026, such reporting shall only be required in respect of routes involving two aerodromes located in the EEA, and routes from an aerodrome located in the EEA departing to Switzerland or to the United Kingdom. In respect of 2025 and 2026, the non-CO2 aviation effects taking place from other flights may be reported on a voluntary basis.

For the purposes of this Regulation, the following definitions shall apply:

(1) ‘activity data’ means data on the amount of fuels or materials consumed or produced by a process relevant for the calculation-based monitoring methodology, expressed in terajoules, mass in tonnes or (for gases) volume in normal cubic metres, as appropriate;

(2) ‘trading period’ means a period as referred to in Article 13 of Directive 2003/87/EC;

(4) ‘source stream’ means any of the following: (a) a specific fuel type, raw material or product giving rise to emissions of relevant greenhouse gases at one or more emission sources as a result of its consumption or production; (b) in the case of a mass balance methodology in accordance with Article 25 of this Regulation, one of the following: (i) a specific fuel type, raw material or product containing carbon; (ii) CO2 transferred in accordance with Article 49 of this Regulation;

(5) ‘emission source’ means a separately identifiable part of an installation or a process within an installation, from which relevant greenhouse gases are emitted or, for aviation activities, an individual aircraft;

(6) ‘uncertainty’ means a parameter, associated with the result of the determination of a quantity, that characterises the dispersion of the values that could reasonably be attributed to the particular quantity, including the effects of systematic as well as of random factors, expressed in per cent, and describes a confidence interval around the mean value comprising 95 % of inferred values taking into account any asymmetry of the distribution of values;

(7) ‘calculation factors’ means net calorific value, emission factor, preliminary emission factor, oxidation factor, conversion factor, carbon content, fossil fraction, biomass fraction, zero-rated biomass fraction, RFNBO or RCF fraction, zero-rated RFNBO or RCF fraction, synthetic low-carbon fraction, zero-rated synthetic low-carbon fraction, zero-rated fraction, or unit conversion factor;

(8) ‘tier’ means a set requirement used for determining activity data, calculation factors, annual emission and annual average hourly emission, released fuel amount and scope factor;

(9) ‘inherent risk’ means the susceptibility of a parameter in the annual emissions report to misstatements that could be material, individually or when aggregated with other misstatements, before taking into consideration the effect of any related control activities;

(10) ‘control risk’ means the susceptibility of a parameter in the annual emissions report to misstatements that could be material, individually or when aggregated with other misstatements, and not prevented or detected and corrected on a timely basis by the control system;

(11) ‘combustion emissions’ means greenhouse gas emissions occurring during the exothermic reaction of a fuel with oxygen;

(12) ‘reporting period’ means a calendar year during which emissions have to be monitored and reported;

(13) ‘emission factor’ means the average emission rate of a greenhouse gas relative to the activity data of a source stream or a fuel stream assuming complete oxidation for combustion and complete conversion for all other chemical reactions;

(14) ‘oxidation factor’ means the ratio of carbon oxidised to CO2 as a consequence of combustion to the total carbon contained in the fuel, expressed as a fraction, considering carbon monoxide (CO) emitted to the atmosphere as the molar equivalent amount of CO2;

(15) ‘conversion factor’ means the ratio of carbon emitted as CO2 to the total carbon contained in the source stream before the emitting process takes place, expressed as a fraction, considering CO emitted to the atmosphere as the molar equivalent amount of CO2. In the case of CO2 emissions considered to be permanently chemically bound in a product, conversion factor means the ratio of CO2 bound as carbon in a product during a process, to the total CO2 contained as carbon in a product leaving that same process;

(16) ‘accuracy’ means the closeness of the agreement between the result of a measurement and the true value of the particular quantity or a reference value determined empirically using internationally accepted and traceable calibration materials and standard methods, taking into account both random and systematic factors;

(17) ‘calibration’ means the set of operations, which establishes, under specified conditions, the relations between values indicated by a measuring instrument or measuring system, or values represented by a material measure or a reference material and the corresponding values of a quantity realised by a reference standard;

(18) ‘flight’ means flight as defined in point 1(1) of the Annex to Decision 2009/450/EC;

(19) ‘passengers’ means the persons onboard the aircraft during a flight excluding its on duty crew members;

(20) ‘conservative’ means that a set of assumptions is defined in order to ensure that no under-estimation of annual emissions occurs;

(21) ‘biomass’ means the biodegradable fraction of products, waste and residues from biological origin from agriculture, including vegetal and animal substances, from forestry and related industries, including fisheries and aquaculture, as well as the biodegradable fraction of waste, including industrial and municipal waste of biological origin;

(21a) ‘biomass fuels’ means gaseous and solid fuels produced from biomass;

(21b) ‘biogas’ means gaseous fuels produced from biomass;

(21c) ‘waste’ means waste as defined in point (1) of Article 3 of Directive 2008/98/EC, excluding substances that have been intentionally modified or contaminated in order to meet this definition;

(21ca) ‘municipal waste’ means municipal waste as defined in Article 3, point (2b), of Directive 2008/98/EC;

(21d) ‘residue’ means a substance that is not the end product(s) that a production process directly seeks to produce; it is not a primary aim of the production process and the process has not been deliberately modified to produce it;

(21e) ‘agricultural, aquaculture, fisheries and forestry residues’ means residues that are directly generated by agriculture, aquaculture, fisheries and forestry and that do not include residues from related industries or processing;

(22) ‘bioliquids’ means liquid fuel for energy purposes other than for transport, including electricity and heating and cooling, produced from biomass;

(23) ‘biofuels’ means liquid fuels for transport produced from biomass;

(23a) ‘eligible aviation fuel’ means fuel types eligible for the support under Article 3c(6) of Directive 2003/87/EC;

(23b) ‘alternative aviation fuels’ means neat aviation fuels containing carbon other than stemming from the neat fossil fuels listed in Table 1 of Annex III to this Regulation;

(23c) ‘zero-rating’ means the mechanism by which the emission factor of a fuel or material is reduced in order to acknowledge: (a) in case of biomass, its compliance with sustainability or greenhouse gas savings criteria provided by Article 29(2) to (7) and (10) of Directive (EU) 2018/2001, as specified in Article 38(5) of this Regulation; (b) in case of RFNBO or RCF, its compliance with the greenhouse gas savings criteria in accordance with Article 29a of Directive (EU) 2018/2001, as specified in Article 39a(3) of this Regulation; (c) in case of synthetic low-carbon fuels, its compliance with the greenhouse gas savings criteria provided by Article 2 point 13 of Directive (EU) 2024/1788 on common rules for the internal markets in renewable gas and natural gas and in hydrogen; and the prior surrendering of allowances under Directive 2003/87/EC for the captured carbon necessary to produce the synthetic low-carbon fuels, as specified in Article 39a(4) of this Regulation, unless that captured carbon is zero-rated carbon as defined in Article 3(38f).

(23d) ‘zero-rated fuels’ means biofuels, bioliquids, biomass fuels, synthetic low-carbon fuels, RFNBO or RCF or fractions of mixed fuels or materials which comply with the criteria as specified in Articles 38(5) or 39a(3) or 39a(4) of this Regulation, as applicable;

(23e) ‘recycled carbon fuels’ (RCF) means recycled carbon fuels as defined in Article 2, point (35) of Directive (EU) 2018/2001;

(23f) ‘renewable fuels of non-biological origin’ (RFNBO) means renewable fuels of non-biological origin as defined in Article 2, point (36) of Directive (EU) 2018/2001;

(23g) ‘neat fuel’ means a fuel in its pure form containing only one of the following fractions: (i) fossil fraction; (ii) non-zero-rated biomass fraction; (iii) zero-rated biomass fraction; (iv) non-zero-rated RFNBO or RCF fraction; (v) zero-rated RFNBO or RCF fraction; (vi) non-zero-rated synthetic low-carbon fraction; (vii) zero-rated synthetic low-carbon fraction; (viii) fraction of fuels containing carbon other than stemming from the fossil fuels listed in Table 1 of Annex III to this Regulation or from biomass, RFNBO, RCF or synthetic low-carbon fuels;

(23h) ‘synthetic low-carbon fuels’ means gaseous and liquid fuels, the energy content of which is derived from low-carbon hydrogen as defined in Article 2, point (13) of Directive (EU) 2024/1788, which meet the greenhouse gas emission reduction threshold of 70 % compared to the fossil fuel comparator for renewable fuels of non-biological origin set out in the methodology adopted according to Article 29a(3) of Directive (EU) 2018/2001, as certified in accordance with Article 9 of Directive (EU) 2024/1788;

(24) ‘legal metrological control’ means the control of the measurement tasks intended for the field of application of a measuring instrument, for reasons of public interest, public health, public safety, public order, protection of the environment, the levying of taxes and duties, the protection of consumers and fair trading;

(25) ‘maximum permissible error’ means the error of measurement allowed as specified in Annex I and instrument-specific annexes to Directive 2014/32/EU of the European Parliament and of the Council (1), or national rules on legal metrological control, as appropriate;

(26) ‘data-flow activities’ mean activities related to the acquisition, processing and handling of data that are needed to draft an emissions report from primary source data;

(27) ‘tonnes of CO2(e)’ means metric tonnes of CO2 or CO2(e);

(28) ‘CO2(e)’ means any greenhouse gas, other than CO2, listed in Annex II to Directive 2003/87/EC with an equivalent global-warming potential as CO2;

(29) ‘measurement system’ means a complete set of measuring instruments and other equipment, such as sampling and data-processing equipment, used to determine variables such as the activity data, the carbon content, the calorific value or the emission factor of the greenhouse gas emissions;

(30) ‘net calorific value’ (NCV) means the specific amount of energy released as heat when a fuel or material undergoes complete combustion with oxygen under standard conditions, less the heat of vaporisation of any water formed;

(31) ‘process emissions’ means greenhouse gas emissions other than combustion emissions occurring as a result of intentional and unintentional reactions between substances or their transformation, including the chemical or electrolytic reduction of metal ores, the thermal decomposition of substances and the formation of substances for use as product or feedstock;

(32) ‘commercial standard fuel’ means the internationally standardised commercial fuels that exhibit a 95 % confidence interval of not more than 1 % for their specified calorific value, including gas oil, light fuel oil, gasoline, lamp oil, kerosene, ethane, propane, butane, jet kerosene (jet A1 or jet A), jet gasoline (jet B) and aviation gasoline (AvGas);

(33) ‘batch’ means an amount of fuel or material representatively sampled and characterised, and transferred as one shipment or continuously over a specific period of time;

(34) ‘mixed fuel’ means a fuel which contains at least two of the following: (i) carbon stemming from biomass; (ii) carbon stemming from a RFNBO or RCF; (iii) carbon stemming from synthetic low-carbon fuels; (iv) other fossil carbon; or which contains both zero-rated carbon and other carbon.

(34a) ‘mixed aviation fuel’ means a fuel which contains at least two different neat fuels;

(35) ‘mixed material’ means a material which contains both biomass and fossil carbon;

(36) ‘preliminary emission factor’ means the assumed total emission factor of a fuel or material based on its total carbon content before multiplying it by the fossil fraction to produce the emission factor;

(37) ‘fossil fraction’ means the ratio of fossil carbon to the total carbon content of a fuel or material, expressed as a fraction;

(38) ‘biomass fraction’ means the ratio of carbon stemming from biomass to the total carbon content of a fuel or material, expressed as a fraction, independent of whether the biomass complies with the criteria of Article 38(5) of this Regulation;

(38b) ‘zero-rated biomass fraction’ means the ratio of carbon stemming from biomass which complies with the criteria of Article 38(5) of this Regulation to the total carbon content of a fuel or material, expressed as a fraction;

(38c) ‘RFNBO or RCF fraction’ means the ratio of carbon stemming from an RFNBO or RCF to the total carbon content of a fuel, expressed as a fraction, independent of whether the RFNBO or RCF complies with the criteria of Article 39a(3) of this Regulation;

(38d) ‘zero-rated RFNBO or RCF fraction’ means the ratio of carbon stemming from an RFNBO or RCF that complies with the criteria of Article 39a(3) of this Regulation, to the total carbon content of a fuel, expressed as a fraction;

(38e) ‘zero-rated carbon fraction’ means: (i) in case of a fuel, the sum of its zero-rated biomass fraction, its zero-rated synthetic low-carbon fraction and its zero-rated RFNBO or RCF fraction without double counting of any carbon; (ii) in case of a material, its zero-rated biomass fraction.

(38f) ‘zero-rated carbon’ means carbon contained in a fuel or material that belongs to the zero-rated carbon fraction of that fuel or material;

(38g) ‘synthetic low-carbon fraction’ means the ratio of carbon stemming from synthetic low-carbon fuel to the total carbon content of a fuel, expressed as a fraction, independent of whether the synthetic low-carbon fuel complies with the criteria of Article 39a(4) of this Regulation;

(38h) ‘zero-rated synthetic low-carbon fraction’ means the ratio of carbon stemming from a synthetic low-carbon fuel that complies with the criteria of Article 39a(4) of this Regulation, to the total carbon content of a fuel;

(39) ‘energy balance method’ means a method to estimate the amount of energy used as fuel in a boiler, calculated as the sum of utilisable heat and all relevant losses of energy by radiation, transmission and via the flue gas;

(40) ‘continuous emission measurement’ means a set of operations having the objective of determining the value of a quantity by means of periodic measurements, applying either measurements in the stack or extractive procedures with a measuring instrument located close to the stack, whilst excluding measurement methodologies based on the collection of individual samples from the stack;

(41) ‘inherent CO2’ means CO2 which is part of a source stream;

(42) ‘fossil carbon’ means inorganic and organic carbon that is not zero-rated carbon;

(43) ‘measurement point’ means the emission source for which continuous emission measurement systems (CEMS) are used for emission measurement, or the cross-section of a pipeline system for which the CO2 flow is determined using continuous measurement systems;

(44) ‘mass and balance documentation’ means the documentation specified in international or national implementation of the standards and recommended practices (SARPs) laid down in Annex 6 to the Convention on International Civil Aviation, signed in Chicago on 7 December 1944 and specified in Section 3 of Subpart C of Annex IV to Commission Regulation (EU) No 965/2012 (2), or equivalent applicable international rules;

(45) ‘distance’ means the great-circle distance between the aerodrome of departure and the aerodrome of arrival, in addition to a fixed factor of 95 km;

(46) ‘aerodrome of departure’ means the aerodrome at which a flight constituting an aviation activity listed in Annex I to Directive 2003/87/EC begins;

(47) ‘aerodrome of arrival’ means the aerodrome at which a flight constituting an aviation activity listed in Annex I to Directive 2003/87/EC ends;

(49) ‘fugitive emissions’ means irregular or unintended emissions from sources that are not localised, or too diverse or too small to be monitored individually;

(50) ‘aerodrome’ means aerodrome as defined in point 1(2) of the Annex to Decision 2009/450/EC;

(51) ‘aerodrome pair’ means a pair constituted by the aerodrome of departure and the aerodrome of arrival;

(52) ‘standard conditions’ means temperature of 273,15 K and pressure conditions of 101 325 Pa defining normal cubic metres (Nm3);

(53) ‘storage site’ means storage site as defined in Article 3(3) of Directive 2009/31/EC;

(54) ‘CO2 capture’ means the activity of capturing from gas streams CO2 that would otherwise be emitted, for the purposes of transport and geological storage in a storage site permitted under Directive 2009/31/EC;

(55) ‘CO2 transport’ means the transport of CO2 for geological storage in a storage site permitted under Directive 2009/31/EC;

(56) ‘geological storage of CO2’ means geological storage of CO2 as defined in Article 3(1) of Directive 2009/31/EC;

(57) ‘vented emissions’ means emissions deliberately released from an installation by provision of a defined point of emission;

(58) ‘enhanced hydrocarbon recovery’ means the recovery of hydrocarbons in addition to those extracted by water injection or other means;

(59) ‘proxy data’ means annual values which are empirically substantiated or derived from accepted sources and which an operator or regulated entity as defined in Article 3 of Directive 2003/87/EC uses to substitute the activity data, the released fuel amounts or the calculation factors for the purpose of ensuring complete reporting when it is not possible to generate all the required activity data, released fuel amounts or calculation factors in the applicable monitoring methodology;

(60) ‘water column’ means water column as defined in Article 3(2) of Directive 2009/31/EC;

(61) ‘leakage’ means leakage as defined in Article 3(5) of Directive 2009/31/EC;

(62) ‘storage complex’ means storage complex as defined in Article 3(6) of Directive 2009/31/EC;

(63) ‘CO2 transport infrastructure’ means an infrastructure as defined in Article 3(29) of Regulation (EU) 2024/1735;

(63b) ‘CO2 in transit’ means any amount of transferred CO2 in a CO2 transport infrastructure that has not been transferred to another installation or CO2 transport infrastructure within the same reporting period it was received;

(64) ‘fuel stream’ means a fuel as defined in Article 3, point (af), of Directive 2003/87/EC, released for consumption through specific physical means, such as pipelines, trucks, rail, ships or fuel stations, and giving rise to emissions of relevant greenhouse gases as a result of its consumption by categories of consumers in sectors covered by Annex III to Directive 2003/87/EC;

(65) ‘national fuel stream’ means the aggregation, per fuel type, of fuels streams of all regulated entities in the territory of a Member State;

(66) ‘scope factor’ means the factor between zero and one that is used to determine the share of a fuel stream that is used for combustion in sectors covered by Annex III to Directive 2003/87/EC;

(67) ‘released fuel amount’ means data on the amount of fuel as defined in Article 3, point (af), of Directive 2003/87/EC which is released for consumption and expressed as energy in terajoules, mass in tonnes or volume in normal cubic metres or the equivalent in litres, where appropriate, before application of a scope factor;

(68) ‘unit conversion factor’ means a factor converting the unit in which released fuel amounts are expressed, into amounts expressed as energy in terajoules, mass in tonnes or volume in normal cubic metres or the equivalent in litres, where appropriate, which comprises all relevant factors such as the density, the net calorific value or (for gases) the conversion from gross calorific value to net calorific value, as applicable;

(69) ‘final consumer’ for the purposes of applying the definition of regulated entity, in accordance with Article 3(ae) of Directive 2003/87/EC, in this Regulation, means any natural or legal person that is the consumer of the fuel, whose annual fuel consumption does not exceed 1 tonne of CO2;

(70) ‘released for consumption’ for the purposes of this Regulation means the moment where the excise duty on a fuel, as defined in Article 3, point (af), of Directive 2003/87/EC, becomes chargeable in accordance with Articles 6(2) and (3) of Council Directive (EU) 2020/262 (3) or, where applicable, in accordance with Article 21(5) of Council Directive 2003/96/EC (4), unless the Member State has used the flexibility provided under Article 3 (ae), point (iv), of Directive 2003/87/EC, in which case it means the moment designated by the Member State as creating obligations under Chapter IVa of that Directive;

(71) ‘non-CO2 aviation effects’ means non-CO2 aviation effects as defined in Article 3(v) of Directive 2003/87/EC;

(72) ‘CO2(e) per flight’ means the non-CO2 aviation effects that warm the atmosphere, expressed as the equivalent amount of CO2 emissions of the given flight;

(73) ‘radiative forcing’ means an imposed change of the planetary energy balance, measured in watts per square meter (W/m2);

(74) ‘efficacy’ is the change in global mean temperature per unit radiative forcing exerted by the climate agent, relative to the response generated by a standard CO2 forcing starting from the same initial climate state;

(75) ‘CO2(e) calculation model’ means a model used to calculate the total climate impact of non-CO2 aviation effects, in accordance with Annex IIIa Section 4 to this Regulation;

(76) ‘weather-based approach’ means Method C, as provided in Annex IIIa Section 4 to this Regulation, using primarily enhanced weather data, as well as flight information, trajectory, aircraft properties and fuel properties;

(77) ‘location-based simplified approach’ means Method D, as provided in Annex IIIa Section 4 to this Regulation, using primarily aircraft in-flight location-related data such as flight information, trajectory, but also basic weather data and aircraft properties;

(78) ‘non-CO2 aviation effects tracking system (NEATS)’ means an information technology (IT) tool, that is provided by the Commission to aircraft operators, to accredited verifiers and to competent authorities for the purpose of facilitating and, to the extent possible, automating monitoring, reporting and verification of non-CO2 aviation effects, in line with Article 14(5) of Directive 2003/87/EC;

(79) ‘aircraft properties’ means the category of information encompassing as a minimum and for each flight, the aircraft type, the engine(s) identifier(s) and the aircraft mass.

(80) ‘aeroplane’ means a power-driven heavier-than-air aircraft, which derives its lift in flight chiefly from aerodynamic reactions on surfaces which remain fixed under given conditions of flight.

Operators and aircraft operators shall carry out their obligations related to the monitoring and reporting of greenhouse gas emissions and non-CO2 aviation effects under Directive 2003/87/EC in accordance with the principles laid down in Articles 5 to 9 of this Regulation.

Monitoring and reporting shall be complete and cover all process and combustion emissions from all emission sources and source streams belonging to activities listed in Annex I to Directive 2003/87/EC and other relevant activities included pursuant to Article 24 of that Directive, as well as associated activities included in the boundaries of the installation, and of all greenhouse gases specified in relation to those activities, while avoiding double-counting.

Operators and aircraft operators shall take appropriate measures to prevent any data gaps within the reporting period.

1. Monitoring and reporting shall be consistent and comparable over time. To that end, operators and aircraft operators shall use the same monitoring methodologies and data sets, subject to changes and derogations approved by the competent authority.

2. Operators and aircraft operators shall obtain, record, compile, analyse and document monitoring data, including assumptions, references, activity data and calculation factors, in a transparent manner that enables the reproduction of the determination of emissions by the verifier and the competent authority.

3. Aircraft operators shall obtain, record, compile, analyse and document monitoring data, including assumptions, references, activity data and calculation factors, in a transparent manner that enables the reproduction of the determination of non-CO2 aviation effects per flight by the verifier and the competent authority.

Operators and aircraft operators shall ensure that emission determination is neither systematically nor knowingly inaccurate.

They shall identify and reduce any source of inaccuracies as far as possible.

They shall exercise due diligence to ensure that the calculation and measurement of emissions exhibit the highest achievable accuracy.

Operators and aircraft operators shall enable reasonable assurance of the integrity of emission and non-CO2 aviation effects data to be reported. They shall determine emissions and non-CO2 aviation effects using the appropriate monitoring methodologies set out in this Regulation.

Reported emissions and non-CO2 aviation effects data and related disclosures shall be free from material misstatement as defined in Article 3(6) of Commission Implementing Regulation (EU) 2018/2067 (5), avoid bias in the selection and presentation of information, and provide a credible and balanced account of an installation’s or aircraft operator’s emissions and non-CO2 aviation effects.

In selecting a monitoring methodology, the improvements from greater accuracy shall be balanced against additional costs. Monitoring and reporting shall aim for the highest achievable accuracy, unless this is technically not feasible or incurs unreasonable costs.

Operators and aircraft operators shall take account of the recommendations included in the verification reports issued pursuant to Article 15 of Directive 2003/87/EC in their consequent monitoring and reporting.

Where a Member State designates more than one competent authority pursuant to Article 18 of Directive 2003/87/EC, it shall coordinate the work carried out by those authorities pursuant to this Regulation.

1. Each operator or aircraft operator shall monitor greenhouse gas emissions, and non-CO2 aviation effects, on the basis of a monitoring plan approved by the competent authority in accordance with Article 12 of this Regulation, taking into account the nature and functioning of the installation or aviation activity to which it applies.

The monitoring plan shall be supplemented by written procedures which the operator or aircraft operator establishes, documents, implements and maintains for activities under the monitoring plan, as appropriate.

2. The monitoring plan referred to in paragraph 1 shall describe the instructions to the operator or aircraft operator in a logical and simple manner, avoiding duplication of effort and taking into account existing systems in place at the installation or used by the operator or aircraft operator.

1. Each operator or aircraft operator shall submit a monitoring plan to the competent authority for approval.

The monitoring plan shall consist of a detailed, complete and transparent documentation of the monitoring methodology of a specific installation or aircraft operator and shall contain at least the elements laid down in Annex I.

Together with the monitoring plan, the operator or aircraft operator shall submit the following supporting documents:

(a) for installations, evidence for each major and minor source stream demonstrating compliance with the uncertainty thresholds for activity data and calculation factors, where applicable, for the applied tiers as defined in Annexes II and IV, and for each emission source demonstrating compliance with the uncertainty thresholds for the applied tiers as defined in Annex VIII, where applicable;

(b) the results of a risk assessment providing evidence that the proposed control activities and procedures for control activities are commensurate with the inherent risks and control risks identified.

2. Where Annex I refers to a procedure, an operator or aircraft operator shall establish, document, implement and maintain such a procedure separately from the monitoring plan.

The operator or aircraft operator shall summarise the procedures in the monitoring plan providing the following information:

(a) the title of the procedure;

(b) a traceable and verifiable reference for identification of the procedure;

(c) identification of the post or department responsible for implementing the procedure and for the data generated from or managed by the procedure;

(d) a brief description of the procedure, allowing the operator or aircraft operator, the competent authority and the verifier to understand the essential parameters and operations performed;

(e) the location of relevant records and information;

(f) the name of the computerised system used, where applicable;

(g) a list of EN standards or other standards applied, where relevant.

The operator or aircraft operator shall make any written documentation of the procedures available to the competent authority upon request. The operator or aircraft operator shall also make them available for the purposes of verification pursuant to Implementing Regulation (EU) 2018/2067.

1. Member States may allow operators and aircraft operators to use standardised or simplified monitoring plans, without prejudice to Article 12(3).

For that purpose, Member States may publish templates for those monitoring plans, including the description of data flow and control procedures referred to in Articles 58 and 59, based on the templates and guidelines published by the Commission.

2. Before the approval of any simplified monitoring plan, as referred to in paragraph 1, the competent authority shall carry out a simplified risk assessment as to whether the proposed control activities and procedures for control activities are commensurate with the inherent risks and control risks identified, and justify the use of such a simplified monitoring plan.

Member States may require the operator or aircraft operator to carry out the risk assessment pursuant to the previous subparagraph itself, where appropriate.

1. Each operator or aircraft operator shall regularly check whether the monitoring plan reflects the nature and functioning of the installation or aviation activity in accordance with Article 7 of Directive 2003/87/EC, and whether the monitoring methodology can be improved.

2. The operator or aircraft operator shall modify the monitoring plan, at least, in any of the following situations:(a) new emissions occur due to new activities being carried out or due to the use of new fuels or materials not yet contained in the monitoring plan;▼M5(aa) non-CO2 aviation effects occur due to new activities carried out;▼B(b) a change in the availability of data, due to the use of new types of measuring instrument, sampling methods or analysis methods, or for other reasons, leads to higher accuracy in the determination of emissions;(c) data resulting from the monitoring methodology applied previously has been found to be incorrect;(d) changing the monitoring plan improves the accuracy of the reported data, unless this is technically not feasible or incurs unreasonable costs;(e) the monitoring plan is not in conformity with the requirements of this Regulation and the competent authority requests the operator or aircraft operator to modify it;(f) it is necessary to respond to the suggestions for improvement of the monitoring plan contained in a verification report.

1. The operator or aircraft operator shall notify the competent authority of any proposals for modification of the monitoring plan without undue delay.

However, the competent authority may allow the operator or aircraft operator to notify modifications of the monitoring plan that are not significant within the meaning of paragraphs 3 and 4 by 31 December of the same year.

2. Any significant modification of the monitoring plan within the meaning of paragraphs 3 and 4 shall be subject to approval by the competent authority.

Where the competent authority considers a modification not to be significant, it shall inform the operator or aircraft operator thereof without undue delay.

3. Significant modifications to the monitoring plan of an installation include:(a) changes to the category of the installation where such changes require a change to the monitoring methodology or lead to a change of the applicable materiality level pursuant to Article 23 of Implementing Regulation (EU) 2018/2067;(b) notwithstanding Article 47(8), changes regarding whether the installation is considered an ‘installation with low emissions’;(c) changes to emission sources;(d) a change from calculation-based to measurement-based methodologies, or vice versa, or from a fall-back methodology to a tier-based methodology for determining emissions or vice versa;(e) a change in the tier applied;(f) the introduction of new source streams;(g) a change in the categorisation of source streams – between major, minor or de-minimis source streams where such a change requires a change to the monitoring methodology;(h) a change to the default value for a calculation factor, where the value is to be laid down in the monitoring plan;(i) the introduction of new methods or changes to existing methods related to sampling, analysis or calibration, where this has a direct impact on the accuracy of emissions data;(j) the implementation or adaption of a quantification methodology for emissions from leakage at storage sites.

4. Significant modifications to the monitoring plans of an aircraft operator include:(a) with regard to emissions:▼B(i) a change of emission factor values laid down in the monitoring plan;(ii) a change between calculation methods as laid down in Annex III, or a change from the use of a calculation method to the use of estimation methodology in accordance with Article 55(2) or vice versa;(iii) the introduction of new source streams;▼M5(iv) changes in the status of the aircraft operator as a small emitter within the meaning of Article 55(1) of this Regulation and whether the aircraft operator intends to use the simplification pursuant to Article 28a(4) of Directive 2003/87/EC.▼M4 —————▼M5(b) with regard to the non-CO2 aviation effects:(i) (a change in the CO2(e) calculation approach selected, as laid down in Article 56a(4) of this Regulation, notably in terms of IT tools to apply the CO2(e) calculation models;(ii) changes in the status of the aircraft operator as a small emitter within the meaning of Article 55(1) of this Regulation.▼B

1. Before receiving approval or information in accordance with Article 15(2), the operator or aircraft operator may carry out monitoring and reporting using the modified monitoring plan where it can reasonably assume that the proposed modifications are not significant, or where monitoring in accordance with the original monitoring plan would lead to incomplete emission data.

In case of doubt, the operator or aircraft operator shall use in parallel both the modified and the original monitoring plan to carry out all monitoring and reporting in accordance with both plans, and it shall keep records of both monitoring results.

2. Upon receipt of approval or information in accordance with Article 15(2), the operator or aircraft operator shall only use the data relating to the modified monitoring plan and carry out all monitoring and reporting using only the modified monitoring plan from the date from which that version of the monitoring plan is applicable.

3. The operator or aircraft operator shall keep records of all modifications of the monitoring plan. Each record shall contain:(a) a transparent description of the modification;(b) a justification for the modification;(c) the date of notification of the modification to the competent authority pursuant to Article 15(1);(d) the date on which the competent authority acknowledged receipt of the notification referred to in Article 15(1), where available, and the date of the approval or information referred to in Article 15(2);(e) the starting date of implementation of the modified monitoring plan in accordance with paragraph 2 of this Article.

Where an operator or aircraft operator claims that applying a specific monitoring methodology is technically not feasible, the competent authority shall assess the technical feasibility taking the operator's or aircraft operator's justification into account. That justification shall be based on the operator or aircraft operator having technical resources capable of meeting the needs of a proposed system or requirement that can be implemented in the required time for the purposes of this Regulation. Those technical resources shall include the availability of the requisite techniques and technology.

1. Where an operator or aircraft operator claims that applying a specific monitoring methodology would incur unreasonable costs, the competent authority shall assess whether the costs are unreasonable, taking into account the operator’s justification.

The competent authority shall consider costs unreasonable where the cost estimate exceeds the benefit. To that end, the benefit shall be calculated by multiplying an improvement factor by a reference price of EUR 80 per allowance and costs shall include an appropriate depreciation period based on the economic lifetime of the equipment.

2. When assessing the unreasonable nature of the costs with regard to the operator's choice of tier levels for activity data, the competent authority shall use as the improvement factor referred to in paragraph 1 the difference between the uncertainty currently achieved and the uncertainty threshold of the tier that would be achieved by the improvement multiplied by the average annual emissions caused by that source stream over the three most recent years.

In the absence of such data on the average annual emissions caused by that source stream over the three most recent years, the operator or aircraft operator shall provide a conservative estimate of the annual average emissions, with the exclusion of CO2 stemming from ►M5 zero-rated carbon** ◄ ** and before subtraction of transferred CO2. For measuring instruments under national legal metrological control, the uncertainty currently achieved may be substituted by the maximum permissible error in service allowed by the relevant national legislation.

For the purpose of this paragraph, Article 38(5) shall apply, provided that the relevant information on the sustainability and the greenhouse gas emissions saving criteria of biofuels, bioliquids and biomass fuels used for combustion is available to the operator.

3. When assessing the unreasonable nature of the costs with regard to measures increasing the quality of reported emissions but without direct impact on the accuracy of activity data, the competent authority shall use an improvement factor of 1 % of the average annual emissions of the respective source streams in the three most recent reporting periods. Those measures may include:(a) switching from default values to analyses to determine calculation factors;(b) an increase of the number of analyses per source stream;(c) where the specific measuring task does not fall under national legal metrological control, the substitution of measuring instruments with instruments complying with relevant requirements of legal metrological control of the Member State in similar applications, or to measuring instruments meeting national rules adopted pursuant to Directive 2014/31/EU of the European Parliament and of the Council (6) or Directive 2014/32/EU;(d) shortening calibration and maintenance intervals of measuring instruments;(e) improvements to data-flow activities and control activities that significantly reduce the inherent or control risk.

4. Measures relating to the improvement of an installation’s monitoring methodology shall not be deemed to incur unreasonable costs up to an accumulated amount of EUR 4 000 per reporting period. For installations with low emissions that threshold shall be EUR 1 000 per reporting period.

1. For the purpose of monitoring emissions and determining the minimum requirements for tiers, each operator shall determine the category of its installation pursuant to paragraph 2, and, where relevant, of each source stream pursuant to paragraph 3 and of each emission source pursuant to paragraph 4.

2. The operator shall classify each installation in one of the following categories:(a) a category A installation, where the average verified annual emissions in the trading period immediately preceding the current trading period, with the exclusion of CO2 stemming from ►M5 zero-rated carbon** ◄ ** and before subtraction of transferred CO2, are equal to or less than 50 000 tonnes of CO2(e);(b) a category B installation, where the average verified annual emissions of the trading period immediately preceding the current trading period, with the exclusion of CO2 stemming from ►M5 zero-rated carbon** ◄ ** and before subtraction of transferred CO2, are more than 50 000 tonnes of CO2(e) and equal to or less than 500 000 tonnes of CO2(e);(c) a category C installation, where the average verified annual emissions of the trading period immediately preceding the current trading period, with the exclusion of CO2 stemming from ►M5 zero-rated carbon** ◄ ** and before subtraction of transferred CO2, are more than 500 000 tonnes of CO2(e).

By way of derogation from Article 14(2), the competent authority may allow the operator not to modify the monitoring plan where, on the basis of verified emissions, the threshold for the classification of the installation referred to in the first subparagraph is exceeded, but the operator demonstrates to the satisfaction of the competent authority that this threshold has not already been exceeded within the past five reporting periods and will not be exceeded again in subsequent reporting periods.

3. The operator shall classify each source stream in one of the following categories, comparing it against the sum of all absolute values of fossil CO2 and CO2(e) corresponding to all source streams included in calculation-based methodologies and of all emissions of emission sources monitored using measurement-based methodologies, before subtraction of transferred CO2:(a) minor source streams, where the source streams selected by the operator jointly account for less than 5 000 tonnes of fossil CO2 per year or less than 10 %, up to a total maximum of 100 000 tonnes of fossil CO2 per year, whichever is greater in terms of absolute value;(b) de minimis source streams, where the source streams selected by the operator jointly account for less than 1 000 tonnes of fossil CO2 per year or less than 2 %, up to a total maximum of 20 000 tonnes of fossil CO2 per year, whichever is greater in terms of absolute value;(c) major source streams, where the source streams do not fall within the categories referred to in points (a) and (b).

By way of derogation from Article 14(2), the competent authority may allow the operator not to modify the monitoring plan where, on the basis of verified emissions, the threshold for the classification of a source stream as a minor source stream or a de minimis source stream referred to in the first subparagraph is exceeded, but the operator demonstrates to the satisfaction of the competent authority that this threshold has not already been exceeded within the past five reporting periods and will not be exceeded again in subsequent reporting periods.

4. The operator shall classify each emission source for which a measurement-based methodology is applied in one of the following categories:(a) minor emission sources, where the emission source emits less than 5 000 tonnes of fossil CO2(e) per year or less than 10 % of the installation's total fossil emissions, up to a maximum of 100 000 tonnes of fossil CO2(e) per year, whichever is greater in terms of absolute value;(b) major emission sources, where the emission source does not classify as a minor emission source.

By way of derogation from Article 14(2), the competent authority may allow the operator not to modify the monitoring plan where, on the basis of verified emissions, the threshold for the classification of an emission source as a minor emission source referred to in the first subparagraph is exceeded, but the operator demonstrates to the satisfaction of the competent authority that this threshold has not already been exceeded within the past five reporting periods and will not be exceeded again in subsequent reporting periods.

5. Where the average annual verified emissions in the trading period immediately preceding the current trading period for the installation are not available or no longer representative for the purpose of paragraph 2, the operator shall use a conservative estimate of annual average emissions, with the exclusion of CO2 stemming from ►M5 zero-rated carbon** ◄ ** and before subtraction of transferred CO2, to determine the category of the installation.

1. Operators shall define the monitoring boundaries for each installation.

Within those boundaries, the operator shall include all relevant greenhouse gas emissions from all emission sources and source streams belonging to activities carried out at the installation and listed in Annex I to Directive 2003/87/EC, and from activities and greenhouse gases included by the Member State in which the installation is situated, pursuant to Article 24 of that Directive.

The operator shall also include emissions from regular operations and abnormal events, including start-up, shut-down and emergency situations, over the reporting period, with the exception of emissions from mobile machinery for transportation purposes.

2. When determining the monitoring and reporting process, the operator shall include the sector-specific requirements laid down in Annex IV.

3. Where leakages from a storage complex within the meaning of Directive 2009/31/EC are identified and lead to emissions or release of CO2 to the water column, they shall be considered as emission sources for the installation in question and shall be monitored in accordance with section 23 of Annex IV to this Regulation.

The competent authority may allow the exclusion of a leakage emission source from the monitoring and reporting process, once corrective measures pursuant to Article 16 of Directive 2009/31/EC have been taken and emissions or release into the water column from that leakage can no longer be detected.

1. For the monitoring of the emissions of an installation, the operator shall choose to apply either a calculation-based methodology or a measurement-based methodology, subject to specific provisions of this Regulation.

A calculation-based methodology shall consist in determining emissions from source streams on the basis of activity data obtained by means of measurement systems and additional parameters from laboratory analyses or default values. The calculation-based methodology may be implemented according to the standard methodology set out in Article 24 or the mass-balance methodology set out in Article 25.

A measurement-based methodology shall consist in determining emissions from emission sources by means of continuous measurement of the concentration of the relevant greenhouse gas in the flue gas and of the flue-gas flow, including the monitoring of CO2 transfers between installations where the CO2 concentration and the flow of the transferred gas are measured.

Where the calculation-based methodology is applied, the operator shall determine for each source stream, in the monitoring plan, whether the standard methodology or the mass-balance methodology is used, including the relevant tiers in accordance with Annex II.

2. Subject to approval by the competent authority, the operator may combine standard methodology, mass-balance and measurement-based methodologies for different emission sources and source streams belonging to one installation, provided that neither gaps nor double counting concerning emissions occur.

3. Where sector-specific requirements laid down in Annex IV require the use of a specific monitoring methodology, the operator shall use that methodology or a measurement-based methodology. The operator may choose a different methodology only if it provides the competent authority with evidence that the use of the required methodology is technically not feasible or incurs unreasonable costs, or that the alternative methodology leads to a higher overall accuracy of emissions data.

By way of derogation from Article 21(1), the operator may use a monitoring methodology that is not based on tiers (hereinafter ‘the fall-back methodology’) for selected source streams or emission sources, provided that all of the following conditions are met:

(a) applying at least tier 1 under the calculation-based methodology for one or more major source streams or minor source streams and a measurement-based methodology for at least one emission source related to the same source streams is technically not feasible or would incur unreasonable costs;

(b) the operator assesses and quantifies each year the uncertainties of all parameters used for the determination of the annual emissions in accordance with the ISO guide to the expression of uncertainty in measurement (JCGM 100:2008) or another equivalent internationally accepted standard, and includes the results in the annual emissions report;

(c) the operator demonstrates to the satisfaction of the competent authority that by applying such a fall-back monitoring methodology, the overall uncertainty thresholds for the annual level of greenhouse gas emissions for the whole installation do not exceed 7,5 % for category A installations, 5,0 % for category B installations and 2,5 % for category C installations.

1. Where it is for technical reasons temporarily not feasible to apply the monitoring plan as approved by the competent authority, the operator concerned shall apply the highest achievable tier, or a conservative no-tier approach if application of a tier is not achievable, until the conditions for application of the tier approved in the monitoring plan have been restored.

The operator shall take all necessary measures to allow the prompt resumption of the application of the monitoring plan as approved by the competent authority.

2. The operator concerned shall notify the competent authority of the temporary change referred to in paragraph 1 to the monitoring methodology without undue delay to the competent authority, specifying:(a) the reasons for deviating from the monitoring plan as approved by the competent authority;(b) the details of the interim monitoring methodology that the operator is using to determine the emissions until the conditions for the application of the monitoring plan as approved by the competent authority have been restored;(c) the measures the operator is taking to restore the conditions for the application of the monitoring plan as approved by the competent authority;(d) the anticipated point in time when application of the monitoring plan as approved by the competent authority will be resumed.

1. Under the standard methodology, the operator shall calculate combustion emissions of each source stream by multiplying the activity data related to the amount of fuel combusted, expressed as terajoules based on net calorific value (NCV), by the corresponding emission factor, expressed as tonnes of CO2 per terajoule (t CO2/TJ) consistent with the use of NCV, and the corresponding oxidation factor.

1a. For the purpose of reporting memo-items, the operator shall also calculate for each source stream combusted and for fuels used as process input the following parameters which are defined by these calculations:(i) the total preliminary emissions shall be calculated by multiplying the activity data related to the amount of fuel combusted, expressed as tonnes or normal cubic metres, by the corresponding preliminary emission factor and the corresponding oxidation factor;(ii) biomass emissions shall be calculated by multiplying the total preliminary emissions by the biomass fraction;(iii) zero-rated biomass emissions shall be calculated by multiplying the total preliminary emissions by the zero-rated biomass fraction;(iv) emissions from RFNBO, RCF or synthetic low-carbon fuels shall be calculated by multiplying the total preliminary emissions by the RFNBO or RCF fraction or the synthetic low-carbon fraction;(v) emissions from zero-rated RFNBO, RCF or synthetic low-carbon fuels shall be calculated by multiplying the total preliminary emissions by the zero-rated RFNBO or RCF fraction or the zero-rated synthetic low-carbon fraction.

2. The operator shall determine process emissions per source stream by multiplying the activity data related to the material consumption, throughput or production output, expressed in tonnes or normal cubic metres, by the corresponding emission factor, expressed in t CO2/t or t CO2/Nm3, and the corresponding conversion factor.

2a. For the purpose of reporting memo-items, the operator shall also calculate for each source stream relating to process emissions the following parameters which are defined by these calculations:(i) The total preliminary emissions shall be calculated by multiplying the activity data related to the material consumption, throughput or production output, expressed in tonnes or normal cubic metres, by the corresponding emission factor, expressed in t CO2/t or t CO2/Nm3, and the corresponding conversion factor;(ii) Biomass emissions shall be calculated by multiplying the total preliminary emissions by the relevant biomass fraction;(iii) Zero-rated biomass emissions shall be calculated by multiplying the total preliminary emissions by the relevant zero-rated biomass fraction.

3. Where a tier 1 or tier 2 emission factor already includes the effect of incomplete chemical reactions, the oxidation factor or conversion factor shall be set to 1.

1. Under the mass balance methodology, the operator shall calculate the quantity of CO2 corresponding to each source stream included in the mass balance by multiplying the activity data related to the amount of fuel, material or CO2 transferred entering or leaving the boundaries of the mass balance, with the fuel’s, material’s or CO2 transfer’s carbon content multiplied by its fossil fraction and by 3,664 t CO2/t C, applying Section 3 of Annex II to this Regulation.

1a. For the purpose of reporting memo-items, the operator shall also calculate for each source stream covered by the mass balance the following parameters which are defined by these calculations:(i) The total preliminary quantity of CO2 shall be calculated by multiplying the activity data related to the amount of fuel or material entering or leaving the boundaries of the mass balance, with the fuel’s or material’s carbon content and by 3,664 t CO2/t C;(ii) The quantity of CO2 relating to biomass shall be calculated by multiplying the total preliminary quantity of CO2 by the biomass fraction;(iii) The quantity of CO2 relating to zero-rated biomass shall be calculated by multiplying the total preliminary quantity of CO2 by the zero-rated biomass fraction;(iv) If applicable, the quantity of CO2 relating to RFNBO, RCF or synthetic low-carbon fuels shall be calculated by multiplying the total preliminary quantity of CO2 by the RFNBO or RCF fraction or the synthetic low-carbon fraction;(v) If applicable, the quantity of CO2 relating to zero-rated RFNBO, RCF or synthetic low-carbon fuels shall be calculated by multiplying the total preliminary quantity of CO2 by the zero-rated RFNBO or RCF fraction or the zero-rated synthetic low-carbon fraction.

2. Notwithstanding Article 49, the emissions of the total process covered by the mass balance shall be the sum of the CO2 quantities corresponding to all source streams covered by the mass balance. CO emitted to the atmosphere shall be calculated in the mass balance as emission of the molar equivalent amount of CO2.

3. Where the operator uses a mass balance in accordance with this Article, and zero-rated carbon is contained in input materials or fuels, and output materials contain carbon, the operator shall provide to the competent authority data on the zero-rated fraction of the carbon content of the output streams. The operator shall thereby provide evidence that the installation’s total emissions are not systematically underestimated by the applied monitoring methodology and that the total mass of carbon corresponding to the zero-rated carbon fractions of the carbon contained in all relevant output materials, is not lower than the total mass of zero-rated fractions of the carbon contained in input materials and fuels.

For the purpose of the first subparagraph, Article 39, paragraphs 3 and 4 shall apply regarding the zero-rated biomass fraction of biogas and natural gas used as input.

1. When defining the relevant tiers for major and minor source streams in accordance with Article 21(1), to determine the activity data and each calculation factor, each operator shall apply the following:(a) at least the tiers listed in Annex V, in the case of a category A installation, or where a calculation factor is required for a source stream that is a commercial standard fuel;(b) in other cases than those referred to in point (a), the highest tier as defined in Annex II.

However, for major source streams the operator may apply a tier one level lower than required in accordance with the first subparagraph for category C installations and up to two levels lower for category A and B installations, with a minimum of tier 1, where it shows to the satisfaction of the competent authority that the tier required in accordance with the first subparagraph is technically not feasible or incurs unreasonable costs.

The competent authority may, for a transitional period agreed with the operator, allow an operator to apply tiers for major source streams that are lower than those referred to in the second subparagraph, with a minimum of tier 1, provided that:

(a) the operator shows to the satisfaction of the competent authority that the tier required pursuant to the second subparagraph is technically not feasible or incurs unreasonable costs; and

(b) the operator provides an improvement plan indicating how and by when at least the tier required pursuant to the second subparagraph will be reached.

2. For minor source streams, the operator may apply a lower tier than required in accordance with the first subparagraph of paragraph 1, with a minimum of tier 1, where it shows to the satisfaction of the competent authority that the tier required in accordance with the first subparagraph of paragraph 1 is technically not feasible or incurs unreasonable costs.

3. For de minimis source streams, the operator may determine activity data and each calculation factor by using conservative estimates instead of using tiers, unless a defined tier is achievable without additional effort.

4. For the oxidation factor and conversion factor, the operator shall, as a minimum, apply the lowest tiers listed in Annex II.

5. Where the competent authority has allowed the use of emission factors expressed as t CO2/t or t CO2/Nm3 for fuels, and for fuels used as process input or in mass balances in accordance with Article 25, the net calorific value may be monitored using a conservative estimate instead of using tiers, unless a defined tier is achievable without additional effort.

1. The operator shall determine the activity data of a source stream in one of the following ways:(a) on the basis of continual metering at the process which causes the emissions;(b) on the basis of aggregation of metering of quantities delivered separately, taking into account relevant stock changes.

2. For the purposes of point (b) of paragraph 1, the quantity of fuel or material processed during the reporting period shall be calculated as the quantity of fuel or material received during the reporting period, minus the quantity of fuel or material moved out of the installation, plus the quantity of fuel or material in stock at the beginning of the reporting period, minus the quantity of fuel or material in stock at the end of the reporting period.

Where it is technically not feasible or would incur unreasonable costs to determine quantities in stock by direct measurement, the operator may estimate those quantities on the basis of one of the following:

(a) data from previous years correlated with output for the reporting period;

(b) documented procedures and respective data in audited financial statements for the reporting period.

Where it is technically not feasible or would incur unreasonable costs to determine activity data for the entire calendar year, the operator may choose the next most appropriate day to separate one reporting year from the subsequent year, and reconcile accordingly to the calendar year required. The deviations involved for one or more source streams shall be clearly recorded, form the basis of a value representative for the calendar year, and be considered consistently in relation to the next year.

1. To determine activity data in accordance with Article 27, the operator shall use metering results based on measurement systems under its own control at the installation, provided that all of the following conditions are complied with:(a) the operator must carry out an uncertainty assessment and ensures that the uncertainty threshold of the relevant tier level is met;(b) the operator must ensure at least once a year and after each calibration of a measuring instrument that the calibration results multiplied by a conservative adjustment factor are compared with the relevant uncertainty thresholds. The conservative adjustment factor shall be based on an appropriate time series of previous calibrations of that or similar measuring instruments for taking into account the effect of uncertainty in service.

Where tier thresholds approved in accordance with Article 12 are exceeded or equipment found not to conform with other requirements, the operator shall take corrective action without undue delay and notify the competent authority thereof.

2. When notifying a new monitoring plan or when it is relevant for a change to the approved monitoring plan, the operator shall provide the competent authority with the uncertainty assessment referred to in point (a) of paragraph 1.

The assessment shall cover the specified uncertainty of the applied measuring instruments, uncertainty associated with the calibration, and any additional uncertainty connected to how the measuring instruments are used in practice. The uncertainty assessment shall cover uncertainty related to stock changes where the storage facilities are capable of containing at least 5 % of the annual used quantity of the fuel or material considered. When carrying out the assessment, the operator shall take into account the fact that the stated values used to define tier uncertainty thresholds in Annex II refer to the uncertainty over the full reporting period.

The operator may simplify the uncertainty assessment by assuming that the maximum permissible errors specified for the measuring instrument in service or, where lower, the uncertainty obtained by calibration, multiplied by a conservative adjustment factor for taking into account the effect of uncertainty in service, are to be regarded as the uncertainty over the whole reporting period as required by the tier definitions in Annex II, provided that measuring instruments are installed in an environment appropriate for their use specifications.

3. Notwithstanding paragraph 2, the competent authority may allow the operator to use metering results based on measurement systems under its own control at the installation, where the operator provides evidence that the measuring instruments applied are subject to relevant national legal metrological control.

For that purpose, the maximum permissible error in service allowed by the relevant national legislation on legal metrological control for the relevant measuring task may be used as the uncertainty value without providing further evidence.

1. Where, based on a simplified uncertainty assessment, the use of measurement systems outside the operator's own control, as compared with the use of those within the operator's own control pursuant to Article 28, allows the operator to comply with at least as high a tier, gives more reliable results and is less prone to control risks, the operator shall determine the activity data from measurement systems outside its own control.

To that end, the operator may revert to one of the following data sources:

(a) amounts from invoices issued by a trade partner, provided that a commercial transaction between two independent trade partners takes place;

(b) direct readings from the measurement systems.

2. The operator shall ensure compliance with the applicable tier pursuant to Article 26.

To that end, the maximum permissible error in service allowed by relevant legislation for national legal metrological control for the relevant commercial transaction may be used as uncertainty without providing further evidence.

Where the applicable requirements under national legal metrological control are less stringent than the applicable tier pursuant to Article 26, the operator shall obtain evidence on the applicable uncertainty from the trade partner responsible for the measurement system.

1. The operator shall determine calculation factors either as default values or values based on analysis, depending on the applicable tier.

2. The operator shall determine and report calculation factors consistently with the state used for related activity data, referring to the fuel's or material's state in which the fuel or material is purchased or used in the emission-causing process, before it is dried or otherwise treated for laboratory analysis.

Where such an approach incurs unreasonable costs or where higher accuracy can be achieved, the operator may consistently report activity data and calculation factors referring to the state in which laboratory analyses are carried out.

2a. The operator shall determine the biomass fraction only for mixed fuels or materials containing biomass. For other fuels or materials, the default value of 0 % for the biomass fraction of fossil fuels or materials shall be used, and a default value of 100 % biomass fraction for biomass fuels or materials consisting exclusively of biomass.

The operator shall determine the RFNBO or RCF fraction or the synthetic low-carbon fraction only for mixed fuels containing RFNBOs, RCFs or synthetic low-carbon fuels. For other fuels the default value of 0 % for the RFNBO or RCF fraction or the synthetic low-carbon fraction shall be used, and a default value of 100 % RFNBO or RCF fraction or synthetic low-carbon fraction for fuels consisting exclusively of RFNBOs, RCFs or synthetic low-carbon fuels.

The operator shall determine the zero-rated biomass fraction, zero-rated RFNBO or RCF fraction and zero-rated synthetic low-carbon fraction only where the operator wants to make use of zero-rating.

3. Regarding the interdependency of composition-related calculation factors, the operator shall apply the following rules:(i) Where a fuel or material contains biomass, the operator shall determine the biomass fraction in accordance with Article 39 of this Regulation.(ii) Where the biomass fraction is not zero and where the operator wants to make use of zero-rating, the operator shall determine the zero-rated biomass fraction in accordance with Article 38(5) of this Regulation.(iii) Where a fuel contains an RFNBO, RCF or synthetic low-carbon fuel, the operator shall determine the RFNBO or RCF fraction or the synthetic low-carbon fraction in accordance with Article 39a(1) and (2) of this Regulation.(iv) Where the RFNBO or RCF fraction is not zero and where the operator wants to make use of zero-rating, the operator shall determine the zero-rated RFNBO or RCF fraction in accordance with Article 39a(3) of this Regulation.(v) Where the synthetic low-carbon fraction is not zero and where the operator wants to make use of zero-rating, the operator shall determine the zero-rated synthetic low-carbon fraction in accordance with Article 39a(4) of this Regulation.(vi) Where the zero-rated biomass fraction, the zero-rated RFNBO or RCF fraction or the zero-rated synthetic low-carbon fraction are not zero, the operator shall calculate the zero-rated fraction as the sum of zero-rated biomass fraction, zero-rated RFNBO or RCF fraction and zero-rated synthetic low-carbon fraction. The fossil fraction is the sum of all non-zero-rated fractions.(vii) The operator shall calculate the emission factor as the preliminary emission factor multiplied by the fossil fraction.For the purpose of point (vi), where the operator does not calculate the zero-rated fraction, the fossil fraction shall be 100 %.By way of derogation from the first subparagraph, the operator may:(i) determine the biomass fraction as identical to the zero-rated biomass fraction, if the latter is determined based on the mass balance pursuant to Article 30(1) of Directive (EU) 2018/2001;(ii) determine the RFNBO or RCF fraction as identical to the zero-rated RFNBO or RCF fraction, if the latter is determined based on the mass balance pursuant to Article 30(1) of Directive (EU) 2018/2001;(iii) determine the synthetic low-carbon fraction as identical to the zero-rated synthetic low-carbon fraction, if the latter is determined based on the mass balance pursuant to Article 30(1) of Directive (EU) 2018/2001.

1. Where the operator determines calculation factors as default values, it shall use one of the following values, in accordance with the requirement of the applicable tier as set out in Annexes II and VI:(a) standard factors and stoichiometric factors listed in Annex VI;(b) standard factors used by the Member State for its national inventory submission to the Secretariat of the United Nations Framework Convention on Climate Change;(c) literature values agreed with the competent authority, including standard factors published by the competent authority, which are compatible with factors referred to in point (b), but representative of more disaggregated sources of fuel streams;(d) values specified and guaranteed by the supplier of a fuel or material where the operator can demonstrate to the satisfaction of the competent authority that the carbon content exhibits a 95 % confidence interval of not more than 1 %;(e) values based on analyses carried out in the past, where the operator can demonstrate to the satisfaction of the competent authority that those values are representative for future batches of the same fuel or material.

2. The operator shall specify all default values used in the monitoring plan.

Where the default values change on an annual basis, the operator shall specify the authoritative applicable source of that value in the monitoring plan.

3. The competent authority may approve a change of default values for a calculation factor in the monitoring plan pursuant to Article 15(2) only where the operator provides evidence that the new default value leads to a more accurate determination of emissions.

4. Upon application by the operator, the competent authority may allow that the net calorific value and emission factors of fuels are determined using the same tiers as required for commercial standard fuels provided that the operator submits, at least every three years, evidence that the 1 % interval for the specified calorific value has been met during the last three years.

5. Upon application by the operator, the competent authority may accept that the stoichiometric carbon content of a pure chemical substance be considered as meeting a tier that would otherwise require analyses carried out in accordance with Articles 32 to 35, if the operator can demonstrate to the satisfaction of the competent authority that using analyses would lead to unreasonable costs and that using the stoichiometric value will not lead to under-estimation of the emissions.

1. The operator shall ensure that any analyses, sampling, calibrations and validations for the determination of calculation factors are carried out by applying methods based on corresponding EN standards.

Where such standards are not available, the methods shall be based on suitable ISO standards or national standards. Where no applicable published standards exist, suitable draft standards, industry best-practice guidelines or other scientifically proven methodologies shall be used, limiting sampling and measurement bias.

2. Where online gas chromatographs or extractive or non-extractive gas analysers are used to determine emissions, the operator shall obtain the competent authority's approval for the use of such equipment. The equipment shall be used only with regard to composition data of gaseous fuels and materials. As minimum quality assurance measures, the operator shall ensure that an initial validation and annually repeated validations of the instrument are performed.

3. The result of any analysis shall be used only for the delivery period or batch of fuel or material for which the samples have been taken, and for which the samples were intended to be representative.

When determining a specific parameter, the operator shall use the results of all analyses made with regard to that parameter.

1. Where calculation factors are determined by analyses, the operator shall submit to the competent authority for approval, for each fuel or material a sampling plan in the form of a written procedure, which contains information on methodologies for the preparation of samples, including information on responsibilities, locations, frequencies and quantities, and methodologies for the storage and transport of samples.

The operator shall ensure that the derived samples are representative for the relevant batch or delivery period and free of bias. Relevant elements of the sampling plan shall be agreed with the laboratory carrying out the analysis for the respective fuel or material, and evidence of that agreement shall be included in the plan. The operator shall make the plan available for the purposes of verification pursuant to Implementing Regulation (EU) 2018/2067.

2. The operator shall, in agreement with the laboratory carrying out the analysis for the respective fuel or material and subject to the approval of the competent authority, adapt the elements of the sampling plan where analytical results indicate that the heterogeneity of the fuel or material significantly differs from the information on heterogeneity on which the original sampling plan for that specific fuel or material was based.

1. The operator shall ensure that laboratories used to carry out analyses for the determination of calculation factors are accredited in accordance with EN ISO/IEC 17025, for the relevant analytical methods.

2. Laboratories not accredited in accordance with EN ISO/IEC 17025 may be used for the determination of calculation factors only where the operator can demonstrate to the satisfaction of the competent authority that access to laboratories referred to in paragraph 1 is technically not feasible or would incur unreasonable costs, and that the non-accredited laboratory meets requirements equivalent to EN ISO/IEC 17025.

3. The competent authority shall deem a laboratory to meet requirements equivalent to EN ISO/IEC 17025 within the meaning of paragraph 2 where the operator provides, to the extent feasible, in the form and to a similar level of detail required for procedures pursuant to Article 12(2), evidence in accordance with the second and the third subparagraph of this paragraph.

With respect to quality management, the operator shall produce an accredited certification of the laboratory in conformity with EN ISO/IEC 9001, or other certified quality management systems that cover the laboratory. In the absence of such certified quality management systems, the operator shall provide other appropriate evidence that the laboratory is capable of managing its personnel, procedures, documents and tasks in a reliable manner.

With respect to technical competence, the operator shall provide evidence that the laboratory is competent and able to generate technically valid results using the relevant analytical procedures. Such evidence shall cover at least the following elements:

(a) management of the personnel's competence for the specific tasks assigned;

(b) suitability of accommodation and environmental conditions;

(c) selection of analytical methods and relevant standards;

(d) where applicable, management of sampling and sample preparation, including control of sample integrity;

(e) where applicable, development and validation of new analytical methods or application of methods not covered by international or national standards;

(f) uncertainty estimation;

(g) management of equipment, including procedures for calibration, adjustment, maintenance and repair of equipment, and record keeping thereof;

(h) management and control of data, documents and software;

(i) management of calibration items and reference materials;

(j) quality assurance for calibration and test results, including regular participation in proficiency testing schemes, applying analytical methods to certified reference materials, or inter-comparison with an accredited laboratory;

(k) management of outsourced processes;

(l) management of assignments, customer complaints, and ensuring timely corrective action.

1. The operator shall apply the minimum frequencies for analyses for relevant fuels and materials listed in Annex VII.

2. The competent authority may allow the operator to use a frequency that differs from those referred to in paragraph 1, where minimum frequencies are not available or where the operator demonstrates one of the following:(a) based on historical data, including analytical values for the respective fuels or materials in the reporting period immediately preceding the current reporting period, any variation in the analytical values for the respective fuel or material does not exceed 1/3 of the uncertainty value to which the operator has to adhere with regard to the activity data determination of the relevant fuel or material;(b) using the required frequency would incur unreasonable costs.

Where an installation operates for part of the year only, or where fuels or materials are delivered in batches that are consumed over more than one calendar year, the competent authority may agree with the operator a more appropriate schedule for analyses, provided that it results in a comparable uncertainty as under point (a) of the first subparagraph.

1. The operator shall determine activity-specific emission factors for CO2 emissions.

2. Emission factors of fuels, including those used as process input, shall be expressed as t CO2/TJ.

The competent authority may allow the operator to use an emission factor for a fuel expressed as t CO2/t or t CO2/Nm3 for combustion emissions, where the use of an emission factor expressed as t CO2/TJ incurs unreasonable costs or where at least equivalent accuracy of the calculated emissions can be achieved by using such an emission factor.

3. For the conversion of the carbon content into the respective value of a CO2 related emission factor or vice versa, the operator shall use the factor 3,664 t CO2/t C.

1. The operator shall use tier 1 as a minimum to determine oxidation or conversion factors. The operator shall use a value of 1 for oxidation or for a conversion factor where the emission factor includes the effect of incomplete oxidation or conversion.

However, the competent authority may require operators to always use tier 1.

2. Where several fuels are used within an installation and tier 3 is to be used for the specific oxidation factor, the operator may ask for the approval of the competent authority for one or both of the following:(a) the determination of one aggregate oxidation factor for the whole combustion process and to apply it to all fuels;(b) the attribution of the incomplete oxidation to one major source stream and use of a value of 1 for the oxidation factor of the other source streams.

Where mixed fuels are used, the operator shall provide evidence that application of points (a) or (b) of the first subparagraph does not lead to an underestimation of emissions.

1. The operator may determine the activity data of a ►M5 zero-rated carbon** ◄ ** source stream without using tiers and providing analytical evidence regarding the ►M5 zero-rated carbon** ◄ ** content, where that source stream consists exclusively of ►M5 zero-rated carbon** ◄ ** and the operator can ensure that it is not contaminated with other materials or fuels.

2. ►M5 —————** ◄ **

The emission factor of each fuel or material shall be calculated and reported as the preliminary emission factor, determined in accordance with Article 30, multiplied by the fossil fraction of the fuel or material.

3. Peat, xylite and fossil fractions of mixed fuels or materials shall not be considered biomass.

4. Where the ►M5 zero-rated biomass fraction** ◄ ** of mixed fuels or materials is equal or higher than 97 %, or where, due to the amount of the emissions associated with the fossil fraction of the fuel or material, it qualifies as a de minimis source stream, the competent authority may allow the operator to apply no-tier methodologies, including the energy balance method, for determining activity data and relevant calculation factors.

5. ►M5 Biofuels, bioliquids and biomass fuels shall fulfil the sustainability and the greenhouse gas emissions saving criteria laid down in paragraphs 2 to 7 and 10 of Article 29 of Directive (EU) 2018/2001, in order to be counted towards the zero-rated biomass fraction of a source stream.** ◄ **

However, biofuels, bioliquids and biomass fuels produced from waste and residues, other than agricultural, aquaculture, fisheries and forestry residues are required to fulfil only the criteria laid down in Article 29(10) of Directive (EU) 2018/2001. This subparagraph shall also apply to waste and residues that are first processed into a product before being further processed into biofuels, bioliquids and biomass fuels.

Electricity, heating and cooling produced from municipal solid waste shall not be subject to the criteria laid down in Article 29(10) of Directive (EU) 2018/2001.

The criteria laid down in paragraphs 2 to 7 and 10 of Article 29 of Directive (EU) 2018/2001 shall apply irrespective of the geographical origin of the biomass.

Article 29(10) of Directive (EU) 2018/2001 shall apply to an installation as defined in Article 3(e) of Directive 2003/87/EC.

The compliance with the criteria laid down in paragraphs 2 to 7 and 10 of Article 29 of Directive (EU) 2018/2001 shall be assessed in accordance with Articles 30 and 31(1) of that Directive. The criteria may also be considered complied with if the operator provides evidence for a purchase of a quantity of biofuel, bioliquid or biogas connected to the cancellation of the respective quantity in the Union Database set up pursuant to Article 31a or a national database set up by the Member State in accordance with Article 31a(5) of that Directive. In case of subsequent non-compliance regarding the proof of sustainability of the quantities cancelled in the aforementioned databases, the competent authority shall correct the verified emissions accordingly.

Where the biomass used does not comply with this paragraph, its carbon content shall be considered as fossil carbon.

Where according to the first to sixth subparagraphs of this paragraph, the criteria laid down in paragraphs 2 to 7 and 10 of Article 29 of Directive (EU) 2018/2001 do not apply to biomass, the zero-rated biomass fraction equals its biomass fraction.

6. By way of derogation from paragraph 5, first subparagraph, Member States, or competent authorities as appropriate, may consider as fulfilled the sustainability and greenhouse gas emissions saving criteria referred to in that paragraph for biofuels, bioliquids and biomass fuels used for combustion from 1 January 2022 to 31 December 2022.

1. For fuels or materials containing biomass, the operator may either assume the absence of biomass and apply a default biomass fraction of 0 % or determine a biomass fraction in accordance with paragraph 2, applying tiers as defined in Section 2.4 of Annex II to this Regulation.

2. Where, subject to the tier level required, the operator has to carry out analyses to determine the biomass fraction, it shall do so on the basis of a relevant standard and the analytical methods therein, provided that the use of that standard and analytical method are approved by the competent authority.

Where, subject to the tier level required, the operator has to carry out analyses to determine the biomass fraction, but the application of the first subparagraph is technically not feasible or would incur unreasonable costs, the operator shall submit an alternative estimation method to determine the biomass fraction to the competent authority for approval. For fuels or materials originating from a production process with defined and traceable input streams, the operator may base the estimation on a material balance of fossil and biomass carbon entering and leaving the process.

The Commission may provide guidelines on further applicable estimation methods.

3. By way of derogation from paragraphs 1 and 2 of this Article and Article 30, except for the purposes of ►M5 Article 43(4b)** ◄ **, the operator shall not use analyses or estimation methods in accordance with paragraph 2 of this Article to determine the biomass fraction of natural gas received from a gas grid to which biogas is added.

The operator may determine that a certain quantity of natural gas from the gas grid is zero-rated biogas by using the methodology set out in paragraph 4. In this case, by way of derogation from Article 30(3), the operator shall consider the biomass fraction to be identical to the zero-rated biomass fraction.

4. The operator may determine the biomass fraction and identical zero-rated biomass fraction of biogas using purchase records of biogas of equivalent energy content, provided that the operator provides evidence to the satisfaction of the competent authority that:▼M1(a) there is no double counting of the same biogas quantity, in particular that the biogas purchased is not claimed to be used by anyone else, including through a disclosure of a guarantee of origin as defined in Article 2(12) of Directive (EU) 2018/2001;(b) the operator and the producer of the biogas are connected to the same gas grid.▼M5For the purpose of demonstrating compliance with this paragraph, the operator may use the data recorded in a database set up by one or more Member States which enables tracing of transfers of biogas. Compliance with this paragraph may be considered demonstrated if the operator provides evidence for a purchase of a quantity of biogas connected to the cancellation of the respective quantity in the Union Database set up pursuant to Article 31a of Directive (EU) 2018/2001 or a national database set up by the Member States in accordance with Article 31a(5) of that Directive. In case of subsequent non-compliance regarding the proof of sustainability of the quantities cancelled in the aforementioned databases, the competent authority shall correct the verified emissions accordingly.

1. For fuels or materials containing RFNBOs, RCFs or synthetic low-carbon fuels for which the operator cannot determine the RFNBO or RCF fraction or synthetic low-carbon fraction in accordance with paragraph 2, the operator shall assume the absence of RFNBO, RCF or synthetic low-carbon fuel and apply a default RFNBO or RCF fraction or synthetic low-carbon fraction of 0 %.

2. The operator shall determine the following calculation factors relating to the composition of fuels based on the mass balance pursuant to Article 30(1) of Directive (EU) 2018/2001:(i) the zero-rated RFNBO or RCF fraction or zero-rated synthetic low-carbon fraction;(ii) the RFNBO or RCF fraction or synthetic low-carbon fraction.

By way of derogation from the first subparagraph, if the operator does not want to make use of zero-rating, for the RFNBO or RCF fraction or the synthetic low-carbon fraction other approaches may be used such as a material balance of the blending or production process from which the fuel or material is obtained.

3. The carbon content of fuels qualifying as RFNBOs or RCFs under Directive (EU) 2018/2001 that comply with the greenhouse gas emissions saving criteria laid down in Article 29a of that Directive, shall be considered zero-rated.

The compliance with the criteria laid down in Article 29a of Directive (EU) 2018/2001 is to be assessed in accordance with Articles 30 and 31(1) of that Directive. The criteria may also be considered complied with if the operator provides evidence for a purchase of a quantity of RFNBOs or RCFs connected to the cancellation of the respective quantity in the Union Database set up pursuant to Article 31a of Directive (EU) 2018/2001, or a national database set up by the Member States in accordance with Article 31a(5) of that Directive. In case of subsequent non-compliance regarding the proof of sustainability of the quantities cancelled in the aforementioned databases, the Competent Authority shall correct the verified emissions accordingly.

Where the RFNBO or RCF does not comply with the criteria referred to in the first subparagraph, its carbon content shall be considered as fossil carbon.

4. Synthetic low-carbon fuels shall be zero-rated when their carbon content has been subject to the prior surrendering of allowances under Directive 2003/87/EC, unless that captured carbon is zero-rated carbon as defined in Article 3(38f) of this Regulation.

The compliance with the criteria laid down in Article 29a(3) of Directive (EU) 2018/2001 is to be assessed in accordance with Articles 30 and 31(1) of that Directive. The criteria may also be considered complied with if the operator provides evidence for a purchase of a quantity of synthetic low-carbon fuels connected to the cancellation of the respective quantity in the Union Database set up pursuant to Article 31a of Directive (EU) 2018/2001, or a national database set up by the Member State in accordance with Article 31a(5) of that Directive. In case of subsequent non-compliance regarding the proof of sustainability of the quantities cancelled in the aforementioned databases, the Competent Authority shall correct the verified emissions accordingly.

In any other cases, the carbon content of synthetic low-carbon fuels shall be considered as fossil carbon.

5. The operator may determine the RFNBO or RCF fraction and identical zero-rated RFNBO or RCF fraction of natural gas where such fractions have been injected into a natural gas grid using purchase records of RFNBO or RCF of equivalent energy content, provided that the operator provides evidence to the satisfaction of the competent authority that:(a) there is no double counting of the same RFNBO or RCF quantity, in particular that the RFNBO or RCF purchased is not claimed to be used by anyone else, including through a disclosure of a guarantee of origin as defined in Article 2(12) of Directive (EU) 2018/2001;(b) the operator and the producer of the RFNBO or RCF are connected to the same gas grid.

Compliance with this paragraph may be considered demonstrated if the operator provides evidence for a purchase of a quantity of gaseous RFNBO or RCF connected to the cancellation of the respective quantity in the Union Database set up pursuant to Article 31a of Directive (EU) 2018/2001, or a national database set up by the Member States in accordance with Article 31a(5) of that Directive. In case of subsequent non-compliance regarding the proof of sustainability of the quantities cancelled in the aforementioned databases, the competent authority shall correct the verified emissions accordingly.

The operator shall use measurement-based methodologies for all emissions of nitrous oxide (N2O) as laid down in Annex IV, and to quantify CO2 transferred pursuant to Article 49.

In addition, the operator may use measurement-based methodologies for CO2 emission sources where it can provide evidence that for each emission source the tiers required in accordance with Article 41 are complied with.

1. For each major emission source, the operator shall apply the following:(a) in the case of a category A installation, at least the tiers listed in section 2 of Annex VIII;(b) in other cases, the highest tier listed in section 1 of Annex VIII.

However, the operator may apply a tier one level lower than required in accordance with the first subparagraph for category C installations and up to two levels lower for category A and B installations, with a minimum of tier 1, where it shows to the satisfaction of the competent authority that the tier required in accordance with the first subparagraph is technically not feasible or incurs unreasonable costs.

2. For emissions from minor emission sources, the operator may apply a lower tier than required in accordance with the first subparagraph of paragraph 1, with a minimum of tier 1, where it shows to the satisfaction of the competent authority that the tier required in accordance with the first subparagraph of paragraph 1 is technically not feasible or incurs unreasonable costs.

1. All measurements shall be carried out applying methods based on:(a) EN 14181 (Stationary source emissions — Quality assurance of automated measuring systems);(b) EN 15259 (Air quality — Measurement of stationary source emissions — Requirements for measurement sections and sites and for the measurement objective, plan and report);(c) other relevant EN standards, in particular EN ISO 16911-2 (Stationary source emissions — Manual and automatic determination of velocity and volume flow rate in ducts).

Where such standards are not available, the methods shall be based on suitable ISO standards, standards published by the Commission or national standards. Where no applicable published standards exist, suitable draft standards, industry best practice guidelines or other scientifically proven methodologies shall be used, limiting sampling and measurement bias.

The operator shall consider all relevant aspects of the continuous measurement system, including the location of the equipment, calibration, measurement, quality assurance and quality control.

2. The operator shall ensure that laboratories carrying out measurements, calibrations and relevant equipment assessments for CEMS are accredited in accordance with EN ISO/IEC 17025 for the relevant analytical methods or calibration activities.

Where the laboratory does not have such accreditation, the operator shall ensure that equivalent requirements of Article 34(2) and (3) are met.

1. The operator shall determine the annual emissions from an emission source over the reporting period by summing up over the reporting period all hourly values of the measured greenhouse gas concentration multiplied by the hourly values of the flue gas flow, where the hourly values shall be averages over all individual measurement results of the respective operating hour.

In the case of CO2 emissions, the operator shall determine annual emissions on the basis of equation 1 in Annex VIII. CO emitted to the atmosphere shall be treated as the molar equivalent amount of CO2.

In the case of nitrous oxide (N2O), the operator shall determine annual emissions on the basis of the equation in subsection B.1 of section 16 of Annex IV.

2. Where several emission sources exist in one installation and cannot be measured as one emission source, the operator shall measure emissions from those sources separately and add the results to obtain the total emissions of the gas in question over the reporting period.

3. The operator shall determine the greenhouse gas concentration in the flue gas by continuous measurement at a representative point through one of the following:(a) direct measurement;(b) in the case of high concentration in the flue gas, calculation of the concentration using an indirect concentration measurement applying equation 3 in Annex VIII and taking into account the measured concentration values of all other components of the gas stream as laid down in the operator's monitoring plan.

4. Where relevant, the operator shall determine separately any CO2 amount stemming from biomass. For this purpose, the operator may use:▼B(a) a calculation based approach, including approaches using analyses and sampling based on EN ISO 13833 (Stationary source emissions — Determination of the ratio of biomass (biogenic) and fossil-derived carbon dioxide — Radiocarbon sampling and determination);(b) another method based on a relevant standard, including ISO 18466 (Stationary source emissions — Determination of the biogenic fraction in CO2 in stack gas using the balance method);(c) an estimation method published by the Commission.

Where the method proposed by the operator involves continuous sampling from the flue gas stream, EN 15259 (Air quality — Measurement of stationary source emissions — Requirements for measurement sections and sites and for the measurement objective, plan and report) shall be applied. The sampling plan pursuant to Article 33 shall be commensurate with the frequency of analysis in accordance with Annex VII to this Regulation and ensure representativeness to cover the whole reporting year.

For the purpose of this paragraph, Article 38(5) shall apply.

Where the method proposed by the operator involves continuous sampling from the flue gas stream and the installation consumes natural gas from the grid, the operator shall subtract the CO2 stemming from any biogas contained in the natural gas from the total measured CO2 emissions. The biomass fraction of the natural gas shall be determined in accordance with Articles 32 to 35.

4a. The operator shall use the biomass fraction determined in accordance with paragraph 4 as the zero-rated biomass fraction, if the following conditions are fulfilled for all fuels or materials leading to emissions to which the measurement-based methodology is applied:(i) according to the first to sixth subparagraphs of Article 38(5) of this Regulation, the criteria laid down in paragraphs 2 to 7 and 10 of Article 29 of Directive (EU) 2018/2001 do not apply; or(ii) 100% of the biomass fraction of the used fuel or material are covered by the evidence relevant according to Article 38(5) of this Regulation.The condition (ii) shall be deemed fulfilled for biogas monitored in accordance with Article 39(4) of this Regulation.Where conditions (i) and (ii) are not fulfilled for fuels or materials leading to emissions to which the measurement-based methodology is applied, the operator shall determine the zero-rated biomass fraction for these fuels or materials using a calculation-based approach in accordance with Articles 24 to 39a of this Regulation.

4b. The operator may deduct from the total emissions of the emission source the emissions from zero-rated biomass determined in accordance with paragraph 4a of this Article.

Where the method proposed by the operator for the determination of the zero-rated biomass fraction involves continuous sampling from the flue gas stream and the installation consumes natural gas from the grid, the operator shall determine the physical CO2 amount of the biogas used in accordance with Articles 32 to 35 of this Regulation and deduct the respective CO2 amount from the zero-rated CO2 determined in accordance with paragraph 4a of this Article.

4c. Where the operator uses zero-rated RFNBOs, RCFs or synthetic low-carbon fuels in a process for which the measurement-based methodology is applied, the operator may deduct from the total emissions the emissions from zero-rated RFNBOs, RCFs or synthetic low-carbon fuels.

The emissions from zero-rated RFNBOs, RCFs or synthetic low-carbon fuels shall be determined using a calculation-based approach in accordance with Articles 24 to 39a of this Regulation. They shall equal the activity data of the relevant fuel multiplied by the preliminary emission factor and the zero-rated RFNBO or RCF fraction or the zero-rated synthetic low-carbon fraction.

5. The operator shall determine the flue gas flow for the calculation in accordance with paragraph 1 by one of the following methods:▼M5(a) calculation by means of a suitable material balance, taking into account all significant parameters on the input side, including for CO2 emissions at least input material loads, input airflow and process efficiency, and on the output side, including at least the product output and the concentration of oxygen (O2), sulphur dioxide (SO2) and nitrogen oxides (NOx);▼B(b) determination by continuous flow measurement at a representative point.

1. The operator shall calculate hourly averages for each parameter, including concentrations and flow, relevant for determining emissions or amounts of CO2 transferred, using a measurement-based methodology by using all data points available for that specific hour.

Where an operator can generate data for shorter reference periods without additional cost, the operator shall use those periods for the determination of the annual emissions in accordance with Article 43(1).

2. Where the continuous measurement equipment for a parameter is out of control, out of range or out of operation for part of the hour or reference period referred to in paragraph 1, the operator shall calculate the related hourly average pro rata to the remaining data points for that specific hour or shorter reference period, provided that at least 80 % of the maximum number of data points for a parameter are available.

Article 45(2) to (4) shall apply where fewer than 80 % of the maximum number of data points for a parameter are available.

1. Where a piece of measurement equipment within a CEMS is out of operation for more than five consecutive days in any calendar year, the operator shall inform the competent authority without undue delay and propose adequate measures to improve the quality of the CEMS in question.

2. Where a valid hour or shorter reference period in accordance with Article 44(1) of data cannot be provided for one or more parameters of the measurement-based methodology due to the equipment being out of control, out of range or out of operation, the operator shall determine values for substituting each missing hour of data.

3. Where a valid hour or shorter reference period of data cannot be provided for a parameter directly measured as concentration, the operator shall calculate a substitution value as the sum of an average concentration and twice the standard deviation associated with that average, using equation 4 in Annex VIII.

Where the reporting period is not applicable for determining such substitution values due to significant technical changes at the installation, the operator shall agree with the competent authority a representative timeframe for determining the average and standard deviation, where possible with a duration of one year.

4. Where a valid hour of data cannot be provided for a parameter other than concentration, the operator shall obtain substitute values of that parameter through a suitable mass balance model or an energy balance of the process. The operator shall validate the results by using the remaining measured parameters of the measurement-based methodology and data at regular working conditions, considering a time period of the same duration as the data gap.

The operator shall corroborate emissions determined by a measurement-based methodology, with the exception of N2O emissions from nitric acid production and greenhouse gases transferred to a ►M5 CO2 transport infrastructure** ◄ ** or a storage site, by calculating the annual emissions of each greenhouse gas in question for the same emission sources and source streams.

The use of tier methodologies shall not be required.

1. The competent authority may allow the operator to submit a simplified monitoring plan in accordance with Article 13, provided that it operates an installation with low emissions.

The first subparagraph shall not apply to installations carrying out activities for which N2O is included pursuant to Annex I to Directive 2003/87/EC.

2. For the purposes of the first subparagraph of paragraph 1, an installation shall be considered an installation with low emissions where at least one of the following conditions is met:(a) the average annual emissions of that installation reported in the verified emissions reports during the trading period immediately preceding the current trading period, with the exclusion of CO2 stemming from ►M5 zero-rated carbon** ◄ ** and before subtraction of transferred CO2, were less than 25 000 tonnes of CO2(e) per year;(b) the average annual emissions referred to in point (a) are not available or are no longer applicable because of changes to the installation's boundaries or changes to the operating conditions of the installation, but the annual emissions of that installation for the next five years, with the exclusion of CO2 stemming from ►M5 zero-rated carbon** ◄ ** and before subtraction of transferred CO2, will be, based on a conservative estimation method, less than 25 000 tonnes of CO2(e) per year.

3. The operator of an installation with low emissions shall not be required to submit the supporting documents referred to in the third subparagraph of Article 12(1), and shall be exempt from the requirement of submitting an improvement report as referred to in Article 69(4) in response to recommendations for improvement reported by the verifier in the verification report.

4. By way of derogation from Article 27, the operator of an installation with low emissions may determine the amount of fuel or material by using available and documented purchasing records and estimated stock changes. The operator shall also be exempt from the requirement to provide the uncertainty assessment referred to in Article 28(2) to the competent authority.

5. The operator of an installation with low emissions shall be exempt from the requirement in Article 28(2) to include uncertainty related to stock changes in an uncertainty assessment.

6. By way of derogation from Articles 26(1) and 41(1), the operator of an installation with low emissions may apply as a minimum tier 1 for the purposes of determining activity data and calculation factors for all source streams and for determining emissions by measurement-based methodologies, unless higher accuracy is achievable without additional effort for the operator, without providing evidence that applying higher tiers is technically not feasible or would incur unreasonable costs.

7. For the purpose of determining calculation factors on the basis of analyses in accordance with Article 32, the operator of an installation with low emissions may use any laboratory that is technically competent and able to generate technically valid results using the relevant analytical procedures, and provides evidence for quality assurance measures as referred to in Article 34(3).

8. Where an installation with low emissions subject to simplified monitoring exceeds the threshold referred to in paragraph 2 in any calendar year, its operator shall notify the competent authority thereof without undue delay.

The operator shall, without undue delay, submit a significant modification of the monitoring plan within the meaning of point (b) of Article 15(3), to the competent authority for approval.

However, the competent authority shall allow that the operator continues simplified monitoring provided that that operator demonstrates to the satisfaction of the competent authority that the threshold referred to in paragraph 2 has not already been exceeded within the past five reporting periods and will not be exceeded again from the following reporting period onwards.

1. Inherent CO2 that is transferred into an installation, including that contained in natural gas, a waste gas (including blast furnace or coke oven gas) or in process inputs (including synthesis gas), shall be included in the emission factor for that source stream.

2. Where inherent CO2 originates from activities covered by Annex I to Directive 2003/87/EC or included pursuant to Article 24 of that Directive and is subsequently transferred out of the installation as part of a source stream to another installation and activity covered by that Directive, it shall not be counted as emissions of the installation where it originates. For the determination of the zero-rated biomass fraction, zero-rated RFNBO or RCF fraction or zero-rated synthetic low-carbon fraction of the inherent CO2 in accordance with Article 39 of this Regulation, the operator of the transferring installation shall ensure the chosen monitoring methodology does not systematically underestimate the transferring installation’s total emissions.

However, where inherent CO2 is emitted, or transferred out of the installation to entities not covered by that Directive, it shall be counted as emissions of the installation where it originates.

3. The operators may determine quantities of inherent CO2 transferred out of the installation both at the transferring and at the receiving installation. In that case, the quantities of respectively transferred and received inherent CO2 and the corresponding zero-rated biomass fraction, zero-rated RFNBO or RCF fraction and zero-rated synthetic low-carbon fraction shall be identical.

Where the quantities of transferred and received inherent CO2 are not identical, the arithmetical average of both determined values shall be used in both the transferring and receiving installations' emissions reports, where the deviation between the values can be explained by the uncertainty of the measurement systems or the determination method. In such cases, the emissions report shall refer to the alignment of that value.

Where the deviation between the values cannot be explained by the approved uncertainty range of the measurement systems or the determination method, the operators of the transferring and receiving installations shall align the values by applying conservative adjustments approved by the competent authority.

1. The operator shall subtract from the emissions of the installation any amount of CO2 originating from the activities covered by Annex I to Directive 2003/87/EC that does not originate from zero-rated carbon and that is not emitted from the installation, but transferred out of the installation to any of the following installations:(i) a capture installation for the purpose of transport and long-term geological storage in a storage site permitted under Directive 2009/31/EC;(ii) a CO2 transport infrastructure with the purpose of long-term geological storage in a storage site permitted under Directive 2009/31/EC;(iii) a storage site permitted under Directive 2009/31/EC for the purpose of long-term geological storage.

2. In its annual emissions report, the operator of the transferring installation shall provide the receiving installation's installation identification code recognised in accordance with the acts adopted pursuant to Article 19(3) of Directive 2003/87/EC, if the receiving installation is covered by that Directive. In all other cases, the operator of the transferring installation shall provide the name, address and contact information of a contact person for the receiving installation.

The first subparagraph shall also apply to the receiving installation with respect to the transferring installation's installation identification code.

3. For the determination of the quantity of CO2 transferred from one installation or CO2 transport infrastructure to another installation or CO2 transport infrastructure in accordance with paragraph 1, the operator shall apply, subject to the further provisions set out in Annex IV to this Regulation, either a calculation-based methodology, or a measurement-based methodology, in accordance with Articles 43, 44 and 45 of this Regulation.

Where the measurement-based methodology is applied the emission source shall correspond to the measurement point and the emissions shall be expressed as the quantity of CO2 transferred.

4. When using a measurement-based methodology for determining the quantity of CO2 transferred from one installation or CO2 transport infrastructure to another, the operator shall apply the highest tier as defined in Section 1 of Annex VIII to this Regulation.

However, the operator may apply the next lower tier provided that it establishes that applying the highest tier as defined in Section 1 of Annex VIII to this Regulation is technically not feasible or incurs unreasonable costs.

5. The operators may determine quantities of CO2 transferred out of the installation both at the transferring and at the receiving installation. In such cases, Article 48(3) shall apply.

6. In the case of the transfer of CO2 to a capture installation resulting from materials or fuels containing a fraction of zero-rated carbon, the transferring installation shall only subtract from its reported emissions in accordance with paragraph 1 of this Article the quantity of CO2 proportional to the fraction of carbon that does not originate from zero-rated carbon.

An operator of a CO2 transport infrastructure or a storage site shall monitor emissions from leakage events, fugitive emissions and vented emissions from any CO2 mentioned in the first sub-paragraph, including from CO2 stemming from entities not carrying out activities listed in Annex I to Directive 2003/87/EC, and report emissions as if the CO2 were fossil.

7. The operator of a CO2 transport infrastructure may include in the emissions reported in a given reporting period, any CO2 in transit that has been transferred to another installation or CO2 transport infrastructure no later than 31 January of the following year. The operator shall compile annually an inventory of the CO2 entering and leaving the CO2 transport infrastructure and report separately any CO2 in transit.

1. The operator shall subtract from the emissions of the installation any amount of CO2 originating from non-zero-rated carbon in activities covered by Annex I to Directive 2003/87/EC that is not emitted from the installation, but permanently chemically bound in a product listed in the Delegated Regulation adopted pursuant to Article 12(3b) of Directive 2003/87/EC.

In the case of CO2 resulting from materials or fuels containing a fraction of zero-rated carbon, the operator shall only subtract from the emissions of the installation the quantity of CO2 permanently chemically bound in a product listed in the Delegated Regulation adopted pursuant to Article 12(3b) of Directive 2003/87/EC proportional to the fraction of carbon that does not originate from zero-rated carbon.

2. For the determination of the quantity of CO2 bound in a product meeting the specifications set out in paragraph 1, the operator shall either apply the standard methodology in accordance with Sections 2 and 4 of Annex II to this Regulation, or apply a mass balance in accordance with Article 25 of this Regulation using the fuels and materials entering and leaving the process in which the CO2 is chemically bound as the relevant source streams for this calculation, while taking into account any combustion emissions related to the process. To this end, the highest tier as defined in Annex II to this Regulation shall be applied as specified in the same Annex for the activity the CO2 arises from. However, the operator may apply the next lower tier provided that the operator demonstrates to the satisfaction of the competent authority that applying the highest tier as defined in Annex II to this Regulation is technically not feasible or incurs unreasonable costs.

1. Where N2O originates from activities covered by Annex I to Directive 2003/87/EC for which that Annex specifies N2O as relevant and an installation does not emit the N2O but transfers it to another installation that monitors and reports emissions in accordance with this Regulation, it shall not be counted as emissions of the installation where it originates.

An installation that receives N2O from an installation and activity in accordance with the first subparagraph shall monitor the relevant gas streams using the same methodologies, as required by this Regulation, as if the N2O were generated within the receiving installation itself.

However, where N2O is bottled or used as a gas in products so that it is emitted outside the installation, or where it is transferred out of the installation to entities not covered by Directive 2003/87/EC, it shall be counted as emissions of the installation where it originates, except for quantities of N2O in respect of which the operator of the installation where the N2O originates can demonstrate to the competent authority that the N2O is destroyed using suitable emissions abatement equipment.

2. In its annual emissions report, the operator of the transferring installation shall provide the receiving installation's installation identification code recognised in accordance with the acts adopted pursuant to Article 19(3) of Directive 2003/87/EC, if relevant.

The first subparagraph shall also apply to the receiving installation with respect to the transferring installation's installation identification code.

3. To determine the quantity of N2O transferred from one installation to another, the operator shall apply a measurement-based methodology, including in accordance with Articles 43, 44 and 45. The emission source shall correspond to the measurement point and the emissions shall be expressed as the quantity of N2O transferred.

4. To determine the quantity of N2O transferred from one installation to another, the operator shall apply the highest tier as defined in section 1 of Annex VIII for emissions of N2O.

However, the operator may apply the next lower tier provided that it establishes that applying the highest tier as defined in section 1 of Annex VIII is technically not feasible or incurs unreasonable costs.

5. The operators may determine quantities of N2O transferred out of the installation both at the transferring and at the receiving installation. In such cases, Article 48(3) shall apply mutatis mutandis.

1. Each aircraft operator shall monitor and report emissions and non-CO2 aviation effects from aviation activities for all flights included in Annex I to Directive 2003/87/EC that are performed by that aircraft operator during the reporting period and for which the aircraft operator is responsible.

To that end, the aircraft operator shall attribute all flights to the calendar year according to the time of departure measured in Coordinated Universal Time.

3. For the purpose of identifying the unique aircraft operator referred to in point (o) of Article 3 of Directive 2003/87/EC that is responsible for a flight, the call sign used for air traffic control purposes as laid down in item 7 of the flight plan, shall be used. The call sign shall determine the aircraft operator as follows:(a) where the item 7 contains the ICAO designator for the aircraft operating agency, the unique aircraft operator shall be the aircraft operating agency that has been assigned that ICAO designator;(b) where the item 7 contains the nationality or common mark, and registration mark of the aircraft that is explicitly listed in an air operator certificate (or equivalent) or in a document issued by a State and identifying the operator of the aircraft, then the unique aircraft operator shall be the legal or natural person that holds that air operator certificate (or equivalent) or that is stated in the document.

3a. Where the unique aircraft operator cannot be identified using the call sign as referred to in paragraph 3, the unique aircraft operator referred to in point (o) of Article 3 of Directive 2003/87/EC that is responsible for a flight, is the legal or natural person that has an employment or other contractual relationship with the captain of the flight.

4. Where the identity of the aircraft operator is not known, the competent authority shall consider the owner of the aircraft as aircraft operator unless it proves the identity the aircraft operator responsible.

1. At the latest four months before an aircraft operator commences aviation activities covered by Annex I to Directive 2003/87/EC, it shall submit to the competent authority a monitoring plan for the monitoring and reporting of emissions and non-CO2 aviation effects in accordance with Article 12 of this Regulation.

By way of derogation from the first subparagraph, an aircraft operator that performs an aviation activity covered by Annex I to Directive 2003/87/EC, or monitors and reports non-CO2 aviation effects, for the first time that could not be foreseen four months in advance of the activity shall submit a monitoring plan to the competent authority without undue delay, but no later than six weeks after performance of that activity. The aircraft operator shall provide adequate justification to the competent authority why a monitoring plan could not be submitted four months in advance of the activity.

Where the administering Member State referred to in Article 18a of Directive 2003/87/EC is not known in advance, the aircraft operator shall without undue delay submit the monitoring plan when information on the competent authority of the administering Member State becomes available.

1. Each aircraft operator shall determine the annual CO2 emissions from aviation activities by multiplying the annual consumption of each neat fuel (expressed in tonnes) by the respective emission factor.

For mixed aviation fuels, the aircraft operator shall determine the theoretical amount of each neat fuel from the total amount of that mixed aviation fuel and relevant composition data by applying the following:

(i) where a fuel contains biomass, the aircraft operator shall determine the biomass fraction in accordance with Article 54;

(ii) where a fuel contains an RFNBO, RCF or synthetic low-carbon fuel, the aircraft operator shall determine the RFNBO or RCF fraction or the synthetic low-carbon fraction in accordance with Article 54b;

(iii) where the RFNBO or RCF fraction or synthetic low-carbon fraction is not zero and where the aircraft operator wants to make use of zero-rating, the aircraft operator shall determine the zero-rated RFNBO or RCF fraction or the zero-rated synthetic low-carbon fraction in accordance with Article 54c;

(iv) where the zero-rated biomass fraction, the zero-rated RFNBO or RCF fraction or the zero-rated synthetic low-carbon fraction are not zero, the aircraft operator shall calculate the zero-rated fraction as the sum of zero-rated biomass fraction, zero-rated RFNBO or RCF fraction and zero-rated synthetic low-carbon fraction. The fossil fraction is the sum of all non-zero-rated fractions.

(v) the aircraft operator shall calculate the amount of each neat fuel as total amount of the mixed aviation fuel multiplied by the relevant fraction.

For the purpose of point (iv) of this paragraph, where the aircraft operator does not calculate the zero-rated fraction, the fossil fraction shall be 100 %.

1a. By way of derogation from paragraph 1, for the purpose of assessing emissions thresholds set out in Articles 55(1) and 55(2) of this Regulation, in Article 28a(4) of Directive 2003/87/EC and in the entry ‘Aviation’ of the table in Annex I to Directive 2003/87/EC, the aircraft operator shall determine the CO2 emissions by multiplying the annual consumption of each fuel by its preliminary emissions factor.

1b. For the purpose of reporting pursuant to Article 3 of Commission Delegated Regulation (EU) 2019/1603 (7), the aircraft operator shall determine and report the emissions which result from multiplying the annual consumption of each fuel by its preliminary emission factor.

2. Each aircraft operator shall determine the fuel consumption for each flight and for each fuel, including fuel consumed by the auxiliary power unit. For that purpose, the aircraft operator shall use one of the methods laid down in section 1 of Annex III. The aircraft operator shall choose the method that provides for the most complete and timely data combined with the lowest uncertainty without incurring unreasonable costs.

3. Each aircraft operator shall determine the fuel uplift referred to in section 1 of Annex III based on one of the following:(a) the measurement by the fuel supplier, as documented in the fuel delivery notes or invoices for each flight;(b) data from aircraft onboard measurement systems recorded in the mass and balance documentation, in the aircraft technical log or transmitted electronically from the aircraft to the aircraft operator.

4. The aircraft operator shall determine fuel contained in the tank using data from aircraft onboard measurement systems and recorded in the mass and balance documentation, in the aircraft technical log or transmitted electronically from the aircraft to the aircraft operator.

5. Where the amount of fuel uplift or the amount of fuel remaining in the tanks is determined in units of volume, expressed in litres, the aircraft operator shall convert that amount from volume to mass by using density values. The aircraft operator shall use the fuel density (which may be an actual or a standard value of 0,8 kg per litre) that is used for operational and safety reasons.

The procedure for informing the use of actual or standard density shall be described in the monitoring plan along with a reference to the relevant aircraft operator documentation.

6. For the purposes of the calculation referred to in paragraph 1, the aircraft operator shall use the default emission factors set out in table 1 in Annex III.

The aircraft operators shall use the default emissions factors set out in Table 1 in Annex III as the preliminary emission factor.

For alternative aviation fuels other than biofuels, RFNBO, RCF or synthetic low-carbon fuels, the aircraft operator shall determine the emission factor in accordance with Article 32 of this Regulation. For such fuels, the net calorific value shall be determined and reported as a memo-item.

7. By way of derogation from paragraph 6, the aircraft operator may, upon approval by the competent authority, derive the emission factor or the carbon content, on which it is based, or the net calorific value for commercially traded fuels from the purchasing records for the fuel in question, as provided by the fuel supplier, provided that those have been derived on the basis of internationally accepted standards and the emission factors listed in table 1 of Annex III cannot be applied.

1. The aircraft operator shall monitor the amount of alternative aviation fuels used and report that amount as attributed to each flight or aerodrome pair.

2. Where the alternative aviation fuels are delivered to the aircraft in physically identifiable batches, the aircraft operator shall provide evidence to the satisfaction of the competent authority that the alternative aviation fuel is attributed to the flight immediately following the fuel uplift of that flight.

Where several subsequent flights are carried out without fuel uplift between these flights, the aircraft operator shall split the amount of the alternative fuel and assign it to these flights proportionally to the emissions from those flights calculated using the preliminary emission factor.

3. Where alternative aviation fuels cannot be physically attributed at an aerodrome to a specific flight, the aircraft operator shall attribute the fuel to its flights for which allowances have to be surrendered in accordance with Article 12(3) of Directive 2003/87/EC proportionally to the emissions from those flights departing from that aerodrome calculated using the preliminary emission factor.

In this regard, the aircraft operator must provide evidence to the satisfaction of the competent authority that the alternative aviation fuel was delivered to the fuelling system of the departure aerodrome in the reporting period, or 3 months before the start, or 3 months after the end, of that reporting period.

4. For the purpose of paragraphs 2 and 3, the aircraft operator shall provide evidence to the satisfaction of the competent authority that:(i) the total amount of alternative aviation fuel claimed does not exceed the total fuel usage of that aircraft operator for flights for which allowances have to be surrendered in accordance with Article 12(3) of Directive 2003/87/EC, originating from the aerodrome at which the alternative aviation fuel is supplied;(ii) the amount of alternative aviation fuel for flights for which allowances have to be surrendered in accordance with Article 12(3) of Directive 2003/87/EC does not exceed the total quantity of alternative aviation fuel purchased from which the total quantity of alternative aviation fuels sold to third parties is subtracted;(iii) the ratio between alternative aviation fuels and fossil fuels attributed to flights aggregated per aerodrome pair does not exceed the maximum blending limit for that fuel type as certified according to a recognised international standard;(iv) there is no double counting of the same quantity of alternative aviation fuel, in particular that the alternative aviation fuel purchased is not claimed to be used in an earlier report or by another aircraft operator, or in another carbon pricing system.

For the purpose of points (i) to (iii), any fuel remaining in tanks after a flight and before an uplift is assumed to be 100 % fossil fuel.

For the purpose of demonstrating compliance with the requirements referred to under point (iv), the aircraft operator may use the data recorded in the Union database set up in accordance with Article 31a of Directive (EU) 2018/2001 or a national database set up by the Member State in accordance with Article 31a(5) of that Directive.

1. The aircraft operator shall determine the biomass fraction of mixed aviation fuels containing biofuels. The aircraft operator may either assume the absence of biofuel and apply a default fossil fraction of 100 % or determine a biofuel fraction in accordance with paragraphs 2 or 3. The aircraft operator shall use a default value of 100 % biomass fraction for neat biofuels.

By way of derogation from the first subparagraph, the aircraft operator using mixed aviation fuels containing biofuels may choose to monitor the biofuel content and fossil aviation fuel content as separate source streams if the evidence provided by the fuel suppliers allows such approach.

2. Where biofuels are physically mixed with fossil fuels and delivered to the aircraft in physically identifiable batches, the aircraft operator may carry out analyses in accordance with Articles 32 to 35 to determine the biomass fraction, on the basis of a relevant standard and the analytical methods set out in those Articles, provided that the use of that standard and those analytical methods is approved by the competent authority. Where the aircraft operator provides evidence to the competent authority that such analyses would incur unreasonable costs or are technically not feasible, the aircraft operator may base the estimation of the biofuel content on a material balance of blending fossil fuels and biofuels purchased. If the biomass fraction was determined using the mass balance pursuant to Article 30(1) of Directive (EU) 2018/2001, no evidence for unreasonable costs or technical feasibility shall be required.

3. Where purchased biofuel batches are not physically delivered to a specific aircraft, the aircraft operator shall not use analyses to determine the biomass fraction of the fuels used. The aircraft operator may determine the biomass fraction using purchase records of biofuel of equivalent energy content.

1. For the purpose of Article 3c(6) of Directive 2003/87/EC, the commercial aircraft operator shall establish, document, implement and maintain a written procedure in order to monitor any amounts of neat eligible aviation fuel (in tonnes) used for subsonic flights, and shall report the amounts of eligible aviation fuels claimed as a separate memo-item in its annual emission report.

2. For the purpose of paragraph 1, the aircraft operator shall ensure that any amount of eligible aviation fuel claimed is certified in accordance with Article 30 of Directive (EU) 2018/2001 or another certification accepted under Regulation 2023/2405. The competent authority may allow the aircraft operator to use the data recorded in the Union database set up in accordance with Article 31a of Directive (EU) 2018/2001 or a national database set up by the Member State in accordance with Article 31a(5) of that Directive. In case of subsequent non-compliance regarding the proof of sustainability of the quantities cancelled in the aforementioned databases, the Competent Authority shall correct the verified amounts of neat eligible aviation fuels accordingly.

3. For mixed aviation fuels, the aircraft operator may either assume the absence of eligible aviation fuel and apply a default fossil fraction of 100 % or determine the amount of neat eligible aviation fuel in accordance with paragraph 3a.

3a. The aircraft operator shall determine the amount of neat eligible aviation fuel as a sum of neat alternative fuels eligible under Article 3c(6) of Directive 2003/87/EC as determined in accordance with Article 53(1) of this Regulation. The neat eligible fuels shall be attributed to each flight or aerodrome pair in accordance with paragraphs 4 or 5.

4. Where eligible aviation fuels are delivered to the aircraft in physically identifiable batches, the aircraft operator shall provide evidence to the satisfaction of the competent authority that the eligible aviation fuel is attributed to the flight immediately following the fuel uplift of that flight.

Where several subsequent flights are carried out without fuel uplift between these flights, the aircraft operator shall split the amount of the eligible aviation fuels and assign it to these flights proportionally to the emissions from those flights calculated using the preliminary emission factor.

5. Where eligible aviation fuels cannot be physically attributed at an aerodrome to a specific flight, the aircraft operator shall attribute the fuel to its flights for which allowances have to be surrendered in accordance with Article 12(3) of Directive 2003/87/EC and to its flights covered by Article 3c(8) of that Directive proportionally to the emissions from those flights departing from that aerodrome calculated using the preliminary emission factor.

For that purpose, the aircraft operator must provide evidence to the satisfaction of the competent authority that the eligible aviation fuel was delivered to the fuelling system of the departure aerodrome in the reporting period, or 3 months before the start, or 3 months after the end, of that reporting period.

6. For the purpose of paragraphs 4 and 5, the aircraft operator shall provide evidence to the satisfaction of the competent authority that:(a) the total amount of eligible aviation fuel claimed does not exceed the total fuel usage of that aircraft operator for flights for which allowances have to be surrendered in accordance with Article 12(3) of Directive 2003/87/EC and for flights covered by Article 3c(8) of that Directive, originating from the aerodrome at which the eligible aviation fuel is supplied;(b) the amount of eligible aviation fuel for flights for which allowances have to be surrendered in accordance with Article 12(3) of Directive 2003/87/EC and from flights covered by Article 3c(8) of that Directive does not exceed the total quantity of eligible aviation fuel purchased from which the total quantity of eligible aviation fuels sold to third parties is subtracted;(c) the ratio between eligible aviation fuels and fossil fuels attributed to flights aggregated per aerodrome pair does not exceed the maximum blending limit for that fuel type as certified according to a recognised international standard;(d) there is no double counting of the same quantity of eligible aviation fuel, in particular that the eligible aviation fuel purchased is not claimed to be used in an earlier report or by another aircraft operator, or in another carbon pricing system.

For the purpose of points (a), (b) and (c), any fuel remaining in tanks after a flight and before an uplift is assumed to be 100 % not eligible fuel.

For the purpose of demonstrating compliance with the requirements referred to under point (d), the aircraft operator may use the data recorded in the Union database set up in accordance with Article 31a of Directive (EU) 2018/2001 or a national database set up by the Member State in accordance with Article 31a(5) of that Directive.

1. The aircraft operator shall determine the RFNBO or RCF fraction or synthetic low-carbon fraction of mixed aviation fuels containing RFNBO, RCF or synthetic low-carbon fuel. The aircraft operator may either assume the absence of RFNBO, RCF or synthetic low-carbon fuel and apply a default fossil fraction of 100 %, or determine a RFNBO or RCF fraction or synthetic low-carbon fraction in accordance with paragraphs 2 or 3. The aircraft operator shall use a default value of 100 % RFNBO or RCF fraction, or 100 % synthetic low-carbon fraction, as applicable, for neat RFNBO or RCF or neat synthetic low-carbon fuel.

By way of derogation from the first subparagraph, the aircraft operator using mixed aviation fuels containing RFNBO, RCF or synthetic low-carbon fuel, may choose to monitor the RFNBO or RCF content or synthetic low-carbon content and other fossil aviation fuel content, as separate source streams if the evidence provided by the fuel suppliers allows such approach.

2. Where RFNBO, RCF or synthetic low-carbon fuel are physically mixed with fossil fuels and delivered to the aircraft in physically identifiable batches, the aircraft operator shall base the estimation of the RFNBO or RCF content or synthetic low-carbon content on a mass balance pursuant to Article 30(1) of Directive (EU) 2018/2001, reflecting the blending of fossil fuels and RFNBO, RCF or synthetic low-carbon fuel purchased.

3. Where purchased RFNBO, RCF or synthetic low-carbon fuel batches are not physically delivered to a specific aircraft, the aircraft operator may determine the RFNBO or RCF fraction or synthetic low-carbon fraction using purchase records of RFNBO, RCF or synthetic low-carbon fuel of equivalent energy content.

1. The aircraft operator may count the biomass fraction of a mixed aviation fuel towards the zero-rated biomass fraction only to the extent that the biofuel content complies with the criteria set out in Article 38(5).

2. The aircraft operator may count the RFNBO or RCF fraction of a mixed aviation fuel towards the zero-rated RFNBO or RCF fraction only to the extent that the RFNBO or RCF content complies with the criteria set out in Article 39a(3).

3. The aircraft operator may count the synthetic low-carbon fraction of a mixed aviation fuel towards the zero–rated synthetic low-carbon fraction only to the extent that the synthetic low-carbon content complies with the criteria set out in Article 39a(4).

4. The aircraft operator may claim zero-rated biofuels, zero-rated RFNBO or RCF and zero-rated synthetic low-carbon fuels only to the extent these zero-rated fuels comply with the maximum amount of fuel use determined in accordance with Article 53a of this Regulation, for flights for which allowances have to be surrendered in accordance with Article 12(3) of Directive 2003/87/EC.

1. Aircraft operators operating fewer than 243 flights per period for three consecutive four-month periods and aircraft operators operating flights with total annual emissions lower than 25 000 tonnes CO2 per year shall be considered small emitters.

2. By way of derogation from Article 53, small emitters and aircraft operators having total annual emissions lower than 3 000 tonnes of CO2 from flights other than those referred to in Article 28a(1), point (a), and Article 3c(8) of Directive 2003/87/EC may estimate the fuel consumption based on distance per aerodrome pair using tools implemented by Eurocontrol or another relevant organisation, which can process all relevant air traffic information and avoid any underestimations of emissions.

The applicable tools may only be used if they are approved by the Commission including the application of correction factors to compensate for any inaccuracies in the modelling methods.

3. By way of derogation from Article 12, a small emitter that intends to make use of any of the tools referred to in paragraph 2 of this Article may submit only the following information in the monitoring plan for emissions:(a) information required pursuant to point 1 of section 2 of Annex I;(b) evidence that the thresholds for small emitters set out in paragraph 1 of this Article are met;(c) the name of or reference to the tool as referred to in paragraph 2 of this Article that will be used for estimating the fuel consumption.

A small emitter shall be exempted from the requirement to submit the supporting documents referred to in the third subparagraph of Article 12(1).

4. Where an aircraft operator uses any of the tools referred to in paragraph 2 and exceeds the thresholds referred to in paragraph 1 during a reporting year, the aircraft operator shall notify the competent authority thereof without undue delay.

The aircraft operator shall, without undue delay, submit a significant modification of the monitoring plan within the meaning of point (iv) of Article 15(4)(a) to the competent authority for approval.

However, the competent authority shall allow that the aircraft operator continues to use a tool referred to in paragraph 2 provided that that aircraft operator demonstrates to the satisfaction of the competent authority that the thresholds referred to in paragraph 1 have not already been exceeded within the past five reporting periods and will not be exceeded again from the following reporting period onwards.

1. The aircraft operator shall consider sources of uncertainty and their associated levels of uncertainty when selecting the monitoring methodology pursuant to Article 53(2).

2. The aircraft operator shall regularly perform suitable control activities, including cross-checks between the fuel uplift quantity as provided by invoices and the fuel uplift quantity indicated by on-board measurement, and take corrective action if notable deviations are observed.

1. Each aircraft operator shall monitor the non-CO2 aviation effects from its activities performed by aeroplanes equipped with jet engines in CO2 equivalent (CO2(e)) per flight.

2. The aircraft operator shall calculate the CO2(e) per flight using the GWP metric, in particular GWP20, GWP50 and GWP100, resulting in CO2(e) values for three-time horizons (20, 50, and 100 years) for each of the monitored flights.

3. The aircraft operator shall use efficacy as defined in this Regulation and in NEATS, to refine the GWP as referred to in paragraph 2 for calculating the CO2(e) per flight unless the aircraft operator provides evidence to the competent authority that it is not possible to use efficacy.

4. To calculate CO2(e) per flight each aircraft operator shall apply a CO2(e) calculation approach covering the following elements:(a) the fuel-burn module and emissions-estimation module, as described in Annex IIIa, Section 3;(b) Method C consisting of a weather-based approach and Method D consisting of a location-based simplified approach, as referred to in Annex IIIa, Section 4;(c) a default values approach, used in case of data gaps, described in Annex IIIa, Section 5 and Annex IIIb.Method C and method D shall be based on input data from the modules referred to in point (a) of this paragraph, data from the aircraft operator and relevant weather data from the aircraft operator or third party-sources.

5. Each aircraft operator shall use Method C to calculate CO2(e) per flight.

6. By way of derogation from paragraph 5, small emitters, as defined in Article 55(1), may use Method D.

7. To apply the CO2(e) calculation models to their flights, aircraft operators shall meet all the following conditions, either using NEATS, pursuant to Annex IIIa, Section 2, own and third-party IT tools, or a combination of NEATS and these tools:(a) these tools comply with the requirements laid down in Annex IIIa, with regard to emission-estimation module in Section 3, 4 and 5 of that Annex;(b) where enhanced weather data is needed as defined in Annex IIIa, these tools use the same common reference Numerical Weather Prediction (NWP) model and weather data, as the one provided through NEATS;(c) these tools allow for and facilitate, for the purpose of verification, access to the monitored data in accordance with Annex IIIa, Section 4;(d) these tools ensure the data monitored is securely stored for at least 2 years, with backup and recovery functions;(e) these tools comply with the principles established by Article 75(1).

8. Where an aircraft operator plans to use tools referred to in paragraph 7, other than the fuel burn module, the aircraft operator shall first submit the technical specifications of the tools to the Commission. The Commission shall assess the specifications of the tools and, where these tools comply with the requirements in this Regulation, shall approve the tools. Once approved, the tools technical specifications and workflow shall be further described by the aircraft operator in the monitoring plan.

1. The aircraft operator shall monitor the data mentioned in Annex IIIa, Section 4.

2. The data monitored as referred to in paragraph 1 shall be sourced by the aircraft operator, including from flight data recorder equipment of the aircraft, where available.

3. By way of derogation from paragraph 2, the aircraft operator can choose to rely for the monitoring of some or all of the data, on the following:(a) independent third-party sources such as Eurocontrol;(b) NEATS, as described in Annex IIIa, Section 2.

4. Where data is missing and the aircraft operator has demonstrated that it is not capable of retrieving that data via NEATS or other methods, the aircraft operator shall use default values as provided in Annex IIIa, Section 5 and Annex IIIb.

5. The aircraft operators shall provide the verifier with access to all data that is necessary for the verification, including confidential data. Upon request of the aircraft operator the competent authority shall treat information provided by the aircraft operator as confidential.

6. Where it is not possible to use NEATS due to its unavailability, the aircraft operator shall monitor at a minimum the flight information and aircraft properties per flight. In such case the CO2(e) calculation per flight shall be performed at a later stage by the aircraft operator, at the latest, once NEATS is made available by the Commission.

7. Where it is not possible to use a common reference NWP model due to its unavailability in NEATS, the aircraft operator, shall, by way of derogation from Article 56a(5), use Method D. Once the common reference NWP model is made available, the aircraft operator shall use the appropriate method in line with Article 56a(5) and (6).

8. NEATS shall be updated as appropriate

1. The operator or aircraft operator shall establish, document, implement and maintain written procedures for data flow activities for the monitoring and reporting of greenhouse gas emissions and non-CO2 aviation effects and ensure that the annual emissions report resulting from data flow activities does not contain misstatements and is in conformance with the monitoring plan, those written procedures and this Regulation.

2. Descriptions of written procedures for data flow activities in the monitoring plan shall at least cover the following elements:(a) the items of information listed in Article 12(2);(b) identification of the primary data sources;▼M5(c) each step in the data flow from primary data to annual emissions and non-CO2 aviation effects which shall reflect the sequence and interaction between the data flow activities, including relevant formulas and data aggregation steps applied;▼M4(d) the relevant processing steps related to each specific data flow activity, including the formulas and data used to determine the emissions;▼B(e) relevant electronic data processing and storage systems used and the interaction between such systems and other inputs, including manual input;(f) the way outputs of data flow activities are recorded.

1. The operator or aircraft operator shall establish, document, implement and maintain an effective control system to ensure that the annual emissions report resulting from data flow activities does not contain misstatements and is in conformity with the monitoring plan and this Regulation.

2. The control system referred to in paragraph 1 shall consist of the following:(a) an operator's or aircraft operator's assessment of inherent risks and control risks based on a written procedure for carrying out the assessment;(b) written procedures related to control activities that are to mitigate the risks identified.

3. Written procedures related to control activities as referred to in point (b) of paragraph 2 shall at least include:(a) quality assurance of the measurement equipment;(b) quality assurance of the information technology system used for data flow activities, including process control computer technology;(c) segregation of duties in the data flow activities and control activities, and management of necessary competencies;(d) internal reviews and validation of data;(e) corrections and corrective action;(f) control of out-sourced processes;(g) keeping records and documentation including the management of document versions.

4. The operator or aircraft operator shall monitor the effectiveness of the control system, including by carrying out internal reviews and taking into account the findings of the verifier during the verification of annual emissions reports carried out pursuant to Implementing Regulation (EU) 2018/2067.

Whenever the control system is found to be ineffective or not commensurate with the risks identified, the operator or aircraft operator shall seek to improve the control system and update the monitoring plan or the underlying written procedures for data flow activities, risk assessments and control activities as appropriate.

1. For the purposes of point (a) of Article 59(3), the operator shall ensure that all relevant measuring equipment is calibrated, adjusted and checked at regular intervals, including prior to use, and checked against measurement standards traceable to international measurement standards, where available, in accordance with the requirements of this Regulation and proportionate to the risks identified.

Where components of the measuring systems cannot be calibrated, the operator shall identify those in the monitoring plan and propose alternative control activities.

When the equipment is found not to comply with required performance, the operator shall promptly take necessary corrective action.

2. With regard to continuous emission measurement systems, the operator shall apply quality assurance based on the standard Quality assurance of automated measuring systems (EN 14181), including parallel measurements with standard reference methods at least once per year, performed by competent staff.

Where such quality assurance requires emission limit values (ELVs) as necessary parameters for the basis of calibration and performance checks, the annual average hourly concentration of the greenhouse gas shall be used as a substitute for such ELVs. Where the operator finds a non-compliance with the quality assurance requirements, including that recalibration has to be performed, it shall report that circumstance to the competent authority and take corrective action without undue delay.

For the purposes of point (b) of Article 59(3), the operator or aircraft operator shall ensure that the information technology system is designed, documented, tested, implemented, controlled and maintained in a way to process reliable, accurate and timely data in accordance with the risks identified in accordance with point (a) of Article 59(2).

The control of the information technology system shall include access control, control of back up, recovery, continuity planning and security.

For the purposes of point (c) of Article 59(3), the operator or aircraft operator shall assign responsible persons for all data flow activities and for all control activities in a way to segregate conflicting duties. In the absence of other control activities, it shall ensure for all data flow activities commensurate with the identified inherent risks that all relevant information and data shall be confirmed by at least one person who has not been involved in the determination and recording of that information or data.

The operator or aircraft operator shall manage the necessary competencies for the responsibilities involved, including the appropriate assignment of responsibilities, training, and performance reviews.

1. For the purposes of point (d) of Article 59(3) and on the basis of the inherent risks and control risks identified in the risk assessment referred to in point (a) of Article 59(2), the operator or aircraft operator shall review and validate data resulting from the data flow activities referred to in Article 58.

Such review and validation of the data shall at least include:

(a) a check as to whether the data are complete;

(b) a comparison of the data that the operator or aircraft operator has obtained, monitored and reported over several years;

(c) a comparison of data and values resulting from different operational data collection systems, including the following comparisons, where applicable: (i) a comparison of fuel or material purchasing data with data on stock changes and data on consumption for the applicable source streams; (ii) a comparison of calculation factors that have been determined by analysis, calculated or obtained from the supplier of the fuel or material, with national or international reference factors of comparable fuels or materials; (iii) a comparison of emissions obtained from measurement-based methodologies and the results of the corroborating calculation pursuant to Article 46; (iv) a comparison of aggregated data and raw data.

2. The operator or aircraft operator shall, to the extent possible, ensure the criteria for rejecting data as part of the review and validation are known in advance. For that purpose the criteria for rejecting data shall be laid down in the documentation of the relevant written procedures.

1. Where any part of the data flow activities referred to in Article 58 or control activities referred to in Article 59 is found not to function effectively, or to function outside boundaries that are set in documentation of procedures for those data flow activities and control activities, the operator or aircraft operator shall make appropriate corrections and correct rejected data while avoiding underestimation of emissions.

2. For the purpose of paragraph 1, the operator or aircraft operator shall at least proceed to all of the following:(a) assessment of the validity of the outputs of the applicable steps in the data flow activities referred to in Article 58 or control activities referred to in Article 59;(b) determination of the cause of the malfunctioning or error concerned;▼M4(c) Implementation of appropriate corrective action, including correcting any affected data in the emission report as appropriate.▼B

3. The operator or aircraft operator shall carry out the corrections and corrective actions pursuant to paragraph 1 of this Article such that they are responsive to the inherent risks and control risks identified in the risk assessment referred to in Article 59.

Where the operator or aircraft operator outsources one or more data flow activities referred to in Article 58 or control activities referred to in Article 59, the operator or aircraft operator shall proceed to all of the following:

(a) check the quality of the outsourced data flow activities and control activities in accordance with this Regulation;

(b) define appropriate requirements for the outputs of the outsourced processes and the methods used in those processes;

(c) check the quality of the outputs and methods referred to in point (b) of this Article;

(d) ensure that outsourced activities are carried out such that those are responsive to the inherent risks and control risks identified in the risk assessment referred to in Article 59.

1. Where data relevant for the determination of the emissions of an installation are missing, the operator shall use an appropriate estimation method to determine conservative surrogate data for the respective time period and missing parameter.

Where the operator has not laid down the estimation method in a written procedure, it shall establish such a written procedure and submit to the competent authority for approval an appropriate modification of the monitoring plan in accordance with Article 15.

2. Where data relevant for the determination of an aircraft operator's emissions for one or more flights are missing, the aircraft operator shall use surrogate data for the respective time period calculated in accordance with the alternative method defined in the monitoring plan.

Where surrogate data cannot be determined in accordance with the first subparagraph of this paragraph, the emissions for that flight or those flights may be estimated by the aircraft operator from the fuel consumption determined by using a tool referred to in Article 55(2).

Where the number of flights with data gaps referred to in the first two sub-paragraphs exceed 5 % of the annual flights that are reported, the aircraft operator shall inform the competent authority thereof without undue delay and shall take remedial action for improving the monitoring methodology.

1. The operator or aircraft operator shall keep records of all relevant data and information, including information as listed in Annex IX, for at least 10 years.

The documented and archived monitoring data shall allow for the verification of the annual emissions reports in accordance with Implementing Regulation (EU) 2018/2067. Data reported by the operator or aircraft operator contained in an electronic reporting and data management system set up by the competent authority may be considered to be retained by the operator or aircraft operator, if they can access those data.

2. The operator or aircraft operator shall ensure that relevant documents are available when and where they are needed to perform the data flow activities and control activities.

The operator or aircraft operator shall, upon request, make those documents available to the competent authority and to the verifier verifying the emissions report in accordance with Implementing Regulation (EU) 2018/2067.

1. The operator or aircraft operator shall submit to the competent authority by 31 March of each year an emissions report that covers the annual emissions in the reporting period and that is verified in accordance with Implementing Regulation (EU) 2018/2067.

However, competent authorities may require operators or aircraft operators to submit the verified annual emission report earlier than by 31 March, but by 28 February at the earliest.

3. The annual emissions reports shall contain at least the information listed in Annex X.

4. Member States shall submit the verified annual emissions report of each installation for the incineration of municipal waste as referred to in Annex I to Directive 2003/87/EC to the Commission by 30 April of each year.

Where the Competent Authority has corrected the verified emissions after 30 April each year, Member States shall notify this correction to the Commission without undue delay.

5. The aircraft operator shall submit to the competent authority under the same conditions as referred to in paragraph 1, a separate report as attachment to the annual emissions report, that covers the annual non-CO2 aviation effects.

6. The separate report referred to in paragraph 5 shall contain at least the information listed in Annex X, Section 2a.

1. Each operator shall regularly check whether the monitoring methodology applied can be improved.

An operator of an installation shall submit to the competent authority for approval a report containing the information referred to in paragraph 2 or 3, where appropriate, by the following deadlines:

(a) for a category A installation, by 30 June every 5 years;

(b) for a category B installation, by 30 June every 3 years;

(c) for a category C installation, by 30 June every 2 years.

However, the competent authority may set an alternative date for submission of the report, but no later date than 30 September of the same year.

By way of derogation from the second and third subparagraphs, and without prejudice to the first subparagraph, the competent authority may approve, together with the monitoring plan or the improvement report, an extension of the deadline applicable pursuant to the second subparagraph, if the operator provides evidence to the satisfaction of the competent authority upon submission of a monitoring plan in accordance with Article 12 or upon notification of updates in accordance with Article 15, or upon submission of an improvement report in accordance with this Article, that the reasons for unreasonable costs or for improvement measures being technically not feasible will remain valid for a longer period of time. That extension shall take into account the number of years for which the operator provides evidence. The total time period between improvement reports shall not exceed three years for a category C installation, four years for a category B installation or five years for a category A installation.

2. Where the operator does not apply at least the tiers required pursuant to the first subparagraph of Article 26(1) to major source streams and minor source streams and pursuant to Article 41 to emission sources, the operator shall provide a justification as to why it is technically not feasible or would incur unreasonable costs to apply the required tiers.

However, where evidence is found that measures needed for reaching those tiers have become technically feasible and do not any more incur unreasonable costs, the operator shall notify the competent authority of appropriate modifications of the monitoring plan in accordance with Article 15, and submit proposals for implementing the related measures and its timing.

3. Where the operator applies a fall-back monitoring methodology referred to in Article 22, the operator shall provide: a justification as to why it is technically not feasible or would incur unreasonable costs to apply at least tier 1 for one or more major or minor source streams.

However, where evidence is found that measures needed for reaching at least tier 1 for those source streams have become technically feasible and do not any more incur unreasonable costs, the operator shall notify the competent authority of appropriate modifications of the monitoring plan in accordance with Article 15 and submit proposals for implementing the related measures and its timing.

4. Where the verification report established in accordance with Implementing Regulation (EU) 2018/2067 states outstanding non-conformities or recommendations for improvements, in accordance with Articles 27, 29 and 30 of that Implementing Regulation, the operator or aircraft operator shall submit to the competent authority for approval a report by 30 June of the year in which that verification report is issued by the verifier. That report shall describe how and when the operator or aircraft operator has rectified or plans to rectify the non-conformities identified by the verifier and to implement recommended improvements.

The competent authority may set an alternative date for submission of the report as referred to in this paragraph, but no later date than 30 September of the same year. Where applicable, such report may be combined with the report referred to in paragraph 1 of this Article.

Where recommended improvements would not lead to an improvement of the monitoring methodology, the operator or aircraft operator shall provide a justification of why that is the case. Where the recommended improvements would incur unreasonable costs, the operator or aircraft operator shall provide evidence of the unreasonable nature of the costs.

5. Paragraph 4 of this Article shall not apply where the operator or aircraft operator has already resolved all non-conformities and recommendations for improvement and has submitted related modifications of the monitoring plan to the competent authority for approval in accordance with Article 15 of this Regulation before the date set pursuant to paragraph 4.

1. The competent authority shall make a conservative estimate of the emissions of an installation or aircraft operator and, where relevant, the non-CO2 aviation effects of an aircraft operator in any of the following situations:▼B(a) no verified annual emission report has been submitted by the operator or aircraft operator by the deadline required pursuant to Article 68(1);(b) the verified annual emissions report referred to in Article 68(1) is not in compliance with this Regulation;(c) the annual emissions report of an operator or aircraft operator has not been verified in accordance with Implementing Regulation (EU) 2018/2067.

2. Where a verifier has stated, in the verification report pursuant to Implementing Regulation (EU) 2018/2067, the existence of non-material misstatements which have not been corrected by the operator or aircraft operator before issuing the verification report, the competent authority shall assess those misstatements, and make a conservative estimate of the emissions and non-CO2 aviation effects of the installation or aircraft operator where appropriate. The competent authority shall inform the operator or aircraft operator whether and which corrections are required to the annual emissions report. The operator or aircraft operator shall make that information available to the verifier.

3. Member States shall establish an efficient exchange of information between competent authorities responsible for approval of monitoring plans and competent authorities responsible for acceptance of annual emissions reports.

Emission reports held by the competent authority shall be made available to the public by that authority subject to national rules adopted pursuant to Directive 2003/4/EC of the European Parliament and of the Council (8). With regard to the application of the exception, as specified in Article 4(2)(d) of Directive 2003/4/EC, operators or aircraft operators may indicate in their reports what information they consider commercially sensitive.

1. Total annual emissions of each of the greenhouse gases CO2, N2O and PFCs, as well as non-CO2 aviation effects shall be reported as rounded tonnes of CO2 or CO2(e). The total annual emissions of the installation shall be calculated as the sum of the rounded values for CO2, N2O and PFCs.

2. All variables used to calculate the emissions shall be rounded to include all significant digits for the purpose of calculating and reporting emissions.

Each activity listed in Annex I to Directive 2003/87/EC that is carried out by an operator or aircraft operator shall be labelled using the codes, where applicable, from the following reporting schemes:

(a) the common reporting format for national greenhouse gas inventory systems, as approved by the respective bodies of the United Nations Framework Convention on Climate Change;

(b) the installation's identification number in the European pollutant release and transfer register in accordance with Regulation (EC) No 166/2006 of the European Parliament and of the Council (9);

(c) the activity of Annex I to Regulation (EC) No 166/2006;

(d) the NACE code in accordance with Regulation (EC) No 1893/2006 of the European Parliament and of the Council (10).

1. Member States may require the operator and aircraft operator to use electronic templates or specific file formats for submission of monitoring plans and changes to the monitoring plan, as well as for submission of annual emissions reports, verification reports and improvement reports.

Those templates or file format specifications established by the Member States shall, at least, contain the information contained in electronic templates or file format specifications published by the Commission.

2. When establishing the templates or file-format specifications referred to in the second subparagraph of paragraph 1, Member States may choose one or both of the following options:(a) file-format specifications based on XML, such as the EU ETS reporting language published by the Commission for use in connection with advanced automated systems;(b) templates published in a form usable by standard office software, including spreadsheets and word processor files.

1. Where a Member State chooses to use automated systems for electronic data exchange based on file-format specifications in accordance with point (a) of Article 74(2), those systems shall ensure in a cost efficient way, through the implementation of technological measures in accordance with the current state of technology:(a) integrity of data, preventing modification of electronic messages during transmission;(b) confidentiality of data, through the use of security techniques, including encryption techniques, such that the data is only accessible to the party for which it was intended and that no data can be intercepted by unauthorised parties;(c) authenticity of data, such that the identity of both the sender and receiver of data is known and verified;(d) non-repudiation of data, such that one party of a transaction cannot deny having received a transaction nor can the other party deny having sent a transaction, by applying methods such as signing techniques, or independent auditing of system safeguards.

2. Any automated systems used by Member States based on file-format specifications in accordance with point (a) of Article 74(2) for communication between the competent authority, operator and aircraft operator, as well as verifier and national accreditation body within the meaning of Implementing Regulation (EU) 2018/2067, shall meet the following non-functional requirements, through implementation of technological measures in accordance with the current state of technology:(a) access control, such that the system is only accessible to authorised parties and no data can be read, written or updated by unauthorised parties, through implementation of technological measures in order to achieve the following:(i) restriction of physical access to the hardware on which automated systems run through physical barriers;(ii) restriction of logical access to the automated systems through the use of technology for identification, authentication and authorisation;(b) availability, such that data accessibility is ensured, even after significant time and the introduction of possible new software;(c) audit trail, such that it is ensured that changes to data can always be found and analysed in retrospect.

Articles 4, 5, 6, 7, 8, 9 and 10 of this Regulation shall apply to the emissions, regulated entities and allowances covered by Chapter IVa of Directive 2003/87/EC. For that purpose:

(a) any reference to operator and aircraft operator shall be read as if it were a reference to the regulated entity;

(b) any reference to process emissions shall not be applicable;

(c) any reference to source streams shall be read as if it were a reference to fuel streams;

(d) any reference to emissions source shall not be applicable;

(e) any reference to activities listed in Annex I to Directive 2003/87/EC shall be read as if it were a reference to activity referred to in Annex III to that Directive;

(f) any reference to Article 24 of Directive 2003/87/EC shall be read as if it were a reference to Article 30j of that Directive;

(g) any reference to activity data shall be read as if it were a reference to the released fuel amounts;

(h) any reference to calculation factors shall be read as if it were a reference to calculation factors and scope factor.

1. Article 11, Article 12(2), Articles 13 and 14, Article 15(1) and (2), and Article 16 shall apply. For that purpose:(a) any reference to operator or aircraft operator shall be read as if it were a reference to the regulated entity;(b) any reference to aviation activity shall be read as if it were a reference to the activity of the regulated entity.

2. At the latest 4 months before a regulated entity commences the activity covered by Annex III to Directive 2003/87/EC, it shall submit to the competent authority a monitoring plan for approval, unless the competent authority has set an alternative time limit for this submission.

The monitoring plan shall consist of a detailed, complete and transparent documentation of the monitoring methodology of a specific regulated entity and shall contain at least the elements laid down in Annex I.

Together with the monitoring plan, the regulated entity shall submit the results of a risk assessment providing evidence that the proposed control activities and procedures for control activities are commensurate with the inherent risks and control risks identified.

3. In accordance with Article 15, significant modifications to the monitoring plan of a regulated entity include:(a) changes to the category of the regulated entity where such changes require a change in the monitoring methodology or lead to a change of the applicable materiality level pursuant to Article 23 of Implementing Regulation (EU) 2018/2067;(b) notwithstanding Article 75n, changes regarding whether the regulated entity is considered a ‘regulated entity with low emissions’;(c) a change in the tier applied;(d) the introduction of new fuel streams;(e) a change in the categorisation of fuel streams – between major or de-minimis fuel streams where such a change requires a change to the monitoring methodology;(f) a change to the default value for a calculation factor, where the value is to be laid down in the monitoring plan;(g) a change in the default value for the scope factor;(h) the introduction of new methods or changes to existing methods related to sampling, analysis or calibration, where this has a direct impact on the accuracy of emissions data.

Where a regulated entity claims that applying a specific monitoring methodology is technically not feasible, the competent authority shall assess the technical feasibility taking the regulated entity’s justification into account. That justification shall be based on the regulated entity having technical resources capable of meeting the needs of a proposed system or requirement that can be implemented in the required time for the purposes of this Regulation. Those technical resources shall include the availability of the requisite techniques and technology.

For the monitoring and reporting of historical emissions for the year 2024 in accordance with Article 30f(4) of Directive 2003/87/EC, Member States may exempt regulated entities from justifying that a specific monitoring methodology is not technically feasible.

1. Where a regulated entity claims that applying a specific monitoring methodology would incur unreasonable costs, the competent authority shall assess whether the costs are unreasonable, taking into account the regulated entity’s justification.

The competent authority shall consider costs unreasonable where the cost estimate exceeds the benefit. To that end, the benefit shall be calculated by multiplying an improvement factor by a reference price of EUR 60 per allowance. The costs shall include an appropriate depreciation period based on the economic lifetime of the equipment.

2. Notwithstanding paragraph 1, the regulated entity shall consider costs of applying a specific monitoring methodology incurred by consumers of the released fuel streams, including by final consumers. For the purposes of this subparagraph, the regulated entity may apply conservative estimates of the costs.

For the monitoring and reporting of historical emissions for the year 2024 in accordance with Article 30f(4) of Directive 2003/87/EC, Member States may exempt regulated entities from justifying that a specific monitoring methodology would incur unreasonable costs.

3. When assessing the unreasonable nature of the costs with regard to the choice of tier levels for the regulated entity’s released fuel amounts, the competent authority shall use as the improvement factor referred to in paragraph 1 the difference between the uncertainty currently achieved and the uncertainty threshold of the tier that would be achieved by the improvement multiplied by the average annual emissions caused by that fuel stream over the 3 most recent years.

In the absence of such data on the average annual emissions caused by that fuel stream over the three most recent years, the regulated entity shall provide a conservative estimate of the annual average emissions, with the exclusion of CO2 stemming from ►M5 zero-rated fuels** ◄ **. For measuring instruments under national legal metrological control, the uncertainty currently achieved may be substituted by the maximum permissible error in service allowed by the relevant national legislation.

For the purpose of this paragraph, Article 38(5) and 39a(3) shall apply, provided that the relevant information on the sustainability and the greenhouse gas emissions saving criteria of zero-rated fuels used for combustion is available to the regulated entity.

4. When assessing the unreasonable nature of the costs with regard to the choice of tier levels for the regulated entity’s scope factor determination and with regard to measures increasing the data quality of reported emissions but without direct impact on the accuracy of data on released fuel amounts, the competent authority shall use an improvement factor of 1 % of the average annual emissions of the respective fuel streams in the three most recent reporting periods. The measures increasing the quality of reported emissions but without direct impact on the accuracy of data on released fuel amounts may include:(a) switching from default values to analyses to determine calculation factors;(b) an increase of the number of analyses per fuel stream;(c) where the specific measuring task does not fall under national legal metrological control, the substitution of measuring instruments with instruments complying with relevant requirements of legal metro- logical control of the Member State in similar applications, or to measuring instruments meeting national rules adopted pursuant to Directive 2014/31/EU of the European Parliament and of the Council (11) or Directive 2014/32/EU;(d) shortening calibration and maintenance intervals of measuring instruments;(e) improvements to data-flow activities and control activities that significantly reduce the inherent or control risk;(f) regulated entities switching to more accurate identification of the scope factor.

5. Measures relating to the improvement of a regulated entity’s monitoring methodology shall not be deemed to incur unreasonable costs up to an accumulated amount of EUR 4 000 per reporting period. For regulated entities with low emissions that threshold shall be EUR 1 000 per reporting period.

1. For the purpose of monitoring emissions and determining the minimum requirements for tiers for the related calculation factors, each regulated entity shall determine its category pursuant to paragraph 2, and, where relevant, of each fuel stream pursuant to paragraph 3.

2. The regulated entity shall classify itself in one of the following categories:▼M5(a) a category A entity, where from 2027 to 2030 the average verified annual emissions in the 2 years preceding the reporting period before the application of the scope factor, with the exclusion of CO2 stemming from zero-rated fuels, are equal to or less than 50 000 tonnes of CO2(e);(b) a category B entity, where from 2027 to 2030 the average verified annual emissions in the 2 years preceding the reporting period before the application of the scope factor, with the exclusion of CO2 stemming from zero-rated fuels, are more than 50 000 tonnes of CO2(e).▼M4

From 2031 onwards, the category A and B entities referred to in points (a) and (b) of the first subparagraph shall be determined on the basis of the average verified annual emissions in the trading period immediately preceding the current trading period.

By way of derogation from Article 14(2), the competent authority may allow the regulated entity not to modify the monitoring plan where, on the basis of verified emissions, the threshold for the classification of the regulated entity referred to in the first subparagraph is exceeded, but the regulated entity demonstrates to the satisfaction of the competent authority that this threshold has not already been exceeded within the previous five reporting periods and will not be exceeded again in subsequent reporting periods.

3. The regulated entity shall classify each fuel stream in one of the following categories:▼M5(a) de minimis fuel streams, where the fuel streams selected by the regulated entity jointly account for less than 1 000 tonnes of fossil CO2 per year before the application of the scope factor;▼M4(b) major fuel streams, where the fuel streams do not fall within the category referred to in point (a).

By way of derogation from Article 14(2), the competent authority may allow the regulated entity not to modify the monitoring plan where, on the basis of verified emissions, the threshold for the classification of a fuel stream as a de minimis fuel stream referred to in the first subparagraph is exceeded, but the regulated entity demonstrates to the satisfaction of the competent authority that this threshold has not already been exceeded within the past five reporting periods and will not be exceeded again in subsequent reporting periods.

4. Where the average annual verified emissions used to determine category of the regulated entity as referred to in paragraph 2 are not available or no longer representative for the purpose of paragraph 2, the regulated entity shall use a conservative estimate of annual average emissions calculated before the application of the scope factor, with the exclusion of CO2 stemming from zero-rated fuels, to determine the category of the regulated entity.

4a. By way of derogation from paragraphs 2, 3 and 4, before 2027, the competent authority may allow the regulated entity to classify itself and each fuel stream based on the emissions after the application of the scope factor, with the exclusion of CO2 stemming from zero-rated fuels, where the regulated entity can demonstrate to the satisfaction of the competent authority that the scope factor applied for the classification will remain to be representative in the future years.

Each regulated entity shall determine the annual CO2 emissions from activities referred to in Annex III to Directive 2003/87/EC by multiplying for each fuel stream the released fuel amount by the corresponding unit conversion factor, the corresponding scope factor and the corresponding emission factor.

The emission factor shall be expressed as tonnes of CO2 per terajoule (t CO2/TJ) consistent with the use of the unit conversion factor.

The competent authority may allow the use of emission factors for fuels expressed as tCO2/t or tCO2/Nm3. In such cases, the regulated entity shall determine emissions by multiplying the released fuel amount, expressed as tonnes or normal cubic meters, by the corresponding scope factor and the corresponding emission factor.

1. Where it is for technical reasons temporarily not feasible to apply the monitoring plan as approved by the competent authority, the regulated entity concerned shall apply the highest achievable tier or, except for the scope factor, a conservative no-tier approach if application of a tier is not achievable, until the conditions for application of the tier approved in the monitoring plan have been restored.

The regulated entity shall take all necessary measures to allow the prompt resumption of the application of the monitoring plan as approved by the competent authority.

2. The regulated entity concerned shall notify the competent authority of the temporary change referred to in paragraph 1 to the monitoring methodology without undue delay to the competent authority, specifying:(a) the reasons for deviating from the monitoring plan as approved by the competent authority;(b) the details of the interim monitoring methodology that the regulated entity is using to determine the emissions until the conditions for the application of the monitoring plan as approved by the competent authority have been restored;(c) the measures the regulated entity is taking to restore the conditions for the application of the monitoring plan as approved by the competent authority;(d) the anticipated point in time when application of the monitoring plan as approved by the competent authority will be resumed.

1. When defining the relevant tiers for major fuel streams, to determine the released fuel amounts and each calculation factor, each regulated entity shall apply the following:(a) at least the tiers listed in Annex V, in the case of a category A entity, or where a calculation factor is required for a fuel stream that is a commercial standard fuel;(b) in cases other than those referred to in point (a), the highest tier as defined in Annex IIa.

However, for released fuel amounts and calculation factors of major fuel streams the regulated entity may apply a tier up to two levels lower than required in accordance with the first subparagraph, with a minimum of tier 1, where it shows to the satisfaction of the competent authority that the tier required in accordance with the first subparagraph, or where applicable the next highest tier, is technically not feasible or incurs unreasonable costs.

2. For de minimis fuel streams, the regulated entity may determine released fuel amounts and each calculation factor by using conservative estimates instead of using tiers, unless a defined tier is achievable without additional effort.

For fuel streams referred to under the first subparagraph, the regulated entity may determine released fuel amounts based on invoices or purchase records, unless a defined tier is achievable without additional effort.

3. Where the competent authority has allowed the use of emission factors expressed as t CO2/t or t CO2/Nm3 for fuels, the unit conversion factor may be monitored using a conservative estimate instead of using tiers, unless a defined tier is achievable without additional effort.

1. When defining the relevant tiers for fuel streams, to determine the scope factor, each regulated entity shall apply the highest tier as defined in Annex IIa.

However, the regulated entity may apply a tier one level lower than required in accordance with the first subparagraph where it shows to the satisfaction of the competent authority that the tier required in accordance with the first subparagraph is technically not feasible, incurs unreasonable costs, or that methods listed in Article 75l(2), points (a) to (d), are not available.

If the second subparagraph is not applicable, the regulated entity may apply a tier two levels lower than required in accordance with the first subparagraph, with a minimum of tier 1, where it shows to the satisfaction of the competent authority that the tier required in accordance with the first subparagraph is technically not feasible, incurs unreasonable costs, or that, based on a simplified uncertainty assessment, the methods set out in lower tiers lead to a more accurate determination of whether the fuel is used for combustion in sectors covered by Annex III to Directive 2003/87/EC.

Where, for a fuel stream, the regulated entity uses more than one method listed in Article 75l(2), (3) and (4), it shall be required to show that the conditions of this paragraph are met only with respect to the share of the released fuel amount for which the lower tier method is requested.

2. For de minimis fuel streams, the regulated entity shall not be required to show that the conditions in paragraph 1 are met, unless a defined tier is achievable without additional effort.

1. The regulated entity shall determine the released fuel amounts of a fuel stream in one of the following ways:(a) where the regulated entities and the fuel streams covered correspond to entities with reporting obligations under and energy products subject to national legislation transposing Directives 2003/96/EC and (EU) 2020/262, on the basis of the measurement methods used for the purposes of those acts when those methods are based on national metrological control;(b) on the basis of aggregation of measurement of quantities at the point where the fuel streams are released for consumption;(c) on the basis of continual measurement at the point where the fuel streams are released for consumption.

However, the competent authorities may require the regulated entities to use, where applicable, only the method referred to in the first subparagraph, point (a).

2. Where it is technically not feasible or would incur unreasonable costs to determine released fuel amounts for the entire calendar year, and subject to the approval by the competent authority, the regulated entity may choose the next most appropriate day to separate one monitoring year from the subsequent year, and reconcile accordingly to the calendar year required. The deviations involved for one or more fuel streams shall be documented in the monitoring plan, clearly recorded, form the basis of a value representative for the calendar year, and be considered consistently in relation to the next year. The Commission may provide the relevant guidelines.

When determining the released fuel amounts in accordance with paragraph 1, point (b) and (c) of this Article, Articles 28 and 29 shall apply, with the exception of Article 28(2), second subparagraph, second sentence and third subparagraph. For that purpose, any reference to operator or installation is to be read as if it were a reference to the regulated entity.

The regulated entity may simplify the uncertainty assessment by assuming that the maximum permissible errors specified for the measuring instrument in service is to be regarded as the uncertainty over the whole reporting period as required by the tier definitions in Annex IIa.

3. By way of derogation from Article 75h, where the method referred to in point (a) of paragraph 1 of this Article is used, the regulated entity may determine the released fuel amounts without using tiers. The competent authorities shall report to the Commission by 30 June 2026 on the practical application and levels of uncertainty of the method referred to in that point.

1. Article 30, Article 31(1), (2) and (3) and Articles 32, 33, 34, and 35 shall apply. For that purpose:(a) any reference to operator is to be read as if it were a reference to the regulated entity;(b) any reference to activity data is to be read as if it were a reference to the released fuel amounts;(c) any reference to fuels or materials is to be read as if it were a reference to fuels as defined in Article 3(af) of Directive 2003/87/EC;(d) any reference to Annex II is to be read as if it were a reference to Annex IIa.

2. The competent authority may require the regulated entity to determine the unit conversion factor and emission factor of fuels as defined in Article 3(af) of Directive 2003/87/EC using the same tiers as required for commercial standard fuels provided that, at the national or regional level, any of the following parameters exhibit a 95 % confidence interval of:(a) below 2 % for net calorific value;(b) below 2 % for emission factor, where the released fuel amounts are expressed as energy content.

Before application of this derogation, the competent authority shall submit for the approval of the Commission a summary of the method and data sources used to determine whether one of these conditions is met in the last 3 years and to ensure that the values used are consistent with the average values used by operators at the corresponding national or regional level. The competent authority may collect or request such evidence. At least every 3 years it shall review the values used and notify the Commission if there are any significant changes, taking into account the average of the values used by the operators at the corresponding national or regional level.

The Commission may regularly review the relevance of this provision and the conditions set in this paragraph in light of developments on the fuels market and European standardisation processes.

1. Where the released fuel amounts of a fuel stream are used only for combustion in sectors covered by Annex III to Directive 2003/87/EC, the scope factor shall be set at 1.

Where the released fuel amounts of a fuel stream are used only for combustion in sectors covered by Chapters II and III of Directive 2003/87/EC, with the exception of installations excluded under Article 27a of that Directive, the scope factor shall be set at zero, provided that the regulated entity demonstrates that double counting referred to in Article 30f(5) of Directive 2003/87/EC was avoided.

The regulated entity shall determine a scope factor for each fuel stream either by applying the methods referred to in paragraph 2, or a default value in accordance with paragraph 3, depending on the applicable tier.

2. The regulated entity shall determine the scope factor on the basis of one or more of the following methods, in accordance with the requirements of the applicable tier as set out in Annex IIa to this Regulation:(a) methods based on the physical distinction of fuel flows, including methods based on the distinction of geographical region or based on the use of separate measuring instruments;(b) methods based on the chemical properties of fuels, which allow regulated entities to demonstrate that the relevant fuel can only be used for combustion in specific sectors, due to legal, technical or economic reasons;(c) use of fiscal marker in accordance with Council Directive 95/60/EC (12);(d) use of the verified annual emissions report referred to in Article 68(1);(e) chain of traceable contractual arrangements and invoices (‘chain of custody’), representing the whole supply chain from the regulated entity to the consumers, including final consumers;(f) use of national markers or colours (dyes) for fuels, based on national legislation;(g) indirect methods allowing an accurate differentiation of the end uses of the fuels at the time when they are released for consumption, such as sector-specific consumption profiles, typical ranges of capacity of consumers’ fuel consumption levels, and pressure levels such as those of gaseous fuels, provided that the use of that method is approved by the competent authority. The Commission may provide guidelines on applicable indirect methods.

3. Where subject to the required tiers, applying the methods listed in paragraph 2 is technically not feasible or would incur unreasonable costs, the regulated entity may use a default value of 1.

4. By way of derogation from paragraph 3, the regulated entity may apply a default value lower than 1, provided that:(a) for the purposes of reporting emissions in the reporting years 2024 to 2026 the regulated entity demonstrates to the satisfaction of the competent authority that using default values lower than 1 leads to a more accurate determination of emissions, or(b) for the purposes of reporting emissions in the reporting years as from 1 January 2027 the regulated entity demonstrates to the satisfaction of the competent authority that using default values lower than 1 leads to a more accurate determination of emissions and that at least one of the following conditions is met:(i) the fuel stream is a de-minimis fuel stream;(ii) the default value for the fuel stream is not lower than 0,95 for fuel uses in sectors covered by Annex III to Directive 2003/87/EC or not higher than 0,05 for fuel uses in sectors not covered by that Annex.

5. Where, for a fuel stream, the regulated entity uses more than one method listed in paragraphs 2, 3 and 4, it shall determine the scope factor as the weighted average of the different scope factors resulting from the use of each method. For each method used, the regulated entity shall submit information on the type of method, the associated scope factor, released fuel amount and the code from the common reporting format for national greenhouse gas inventory systems, as approved by the respective bodies of the United Nations Framework Convention on Climate Change (Common Reporting Format (CRF) code), at the level of detail available.

6. By way of derogation from paragraph 1 of this Article and Article 75i, a Member State may require regulated entities to use a specific method referred to in paragraph 2 of this Article or a default value for a certain fuel type or in a certain region within their territory. The use of default values on national level shall be subject to the approval of the Commission.

When approving the default value in accordance with the first subparagraph, the Commission shall consider the appropriate level of harmonisation of methodologies between Member States, the balance between accuracy, administrative efficiency and cost pass-on implications for consumers, as well as possible risk of evasion of obligations under Chapter IVa of Directive 2003/87/EC.

Any default value for the national fuel stream used under this paragraph shall not be lower than 0,95 for fuel uses in sectors covered by Annex III to Directive 2003/87/EC or not higher than 0,05 for fuel uses in sectors not covered by that Annex.

7. The regulated entity shall specify the applied methods or default values in the monitoring plan.

1. Article 38, Article 39, paragraphs 1, 3 and 4, and Article 39a shall apply. For that purpose:▼M4(a) any reference to operator is to be read as if it were a reference to the regulated entity;(b) any reference to activity data is to be read as if it were a reference to the released fuel amounts;(c) any reference to source streams is to be read as if it were a reference to fuel streams;(d) any reference to Annex II is to be read as if it were a reference to Annex IIa;(e) any reference to paragraph 39(2) is to be read as a reference to paragraph 3 of this Article.

2. Where Article 38(5) is applicable, the threshold derogations in accordance with Article 29(1), fourth subparagraph, of Directive (EU) 2018/2001 shall be taken into consideration, provided that the regulated entity can show the relevant evidence to the satisfaction of the competent authority. The Commission may provide guidelines on how to further apply these thresholds derogations.

3. Where, subject to the tier level required, the regulated entity has to carry out analyses to determine the ►M5 zero-rated carbon fraction** ◄ **, it shall do so on the basis of a relevant standard and the analytical methods therein, provided that the use of that standard and analytical method are approved by the competent authority.

Where, subject to the tier level required, the regulated entity has to carry out analyses to determine the ►M5 zero-rated carbon fraction** ◄ **, but the application of the first subparagraph is technically not feasible or would incur unreasonable costs, the regulated entity shall submit an alternative estimation method to determine the biomass fraction to the competent authority for approval.

1. The competent authority may consider a regulated entity to be a regulated entity with low emissions where at least one of the following conditions is met:(a) from 2027 to 2030, the average verified annual emissions in the 2 years preceding the reporting period before the application of the scope factor, with the exclusion of CO2 stemming from zero-rated fuels, were less than 1 000 tonnes of CO2 per year;(b) from 2031, the average annual emissions of that regulated entity reported in the verified emissions reports during the trading period immediately preceding the current trading period, calculated before the application of the scope factor and with the exclusion of CO2 stemming from zero-rated fuels, were less than 1 000 tonnes of CO2 per year;(c) where the average annual emissions referred to in point (a) are not available or no longer representative for the purpose of point (a), but the annual emissions of that regulated entity for the next 5 years, calculated before the application of the scope factor and with the exclusion of CO2 stemming from zero-rated fuels, will be, based on a conservative estimation method, less than 1 000 tonnes of CO2(e) per year.

1a. By way of derogation from paragraph 1, before 2027, the competent authority may consider a regulated entity to be a regulated entity with low emissions based on the emissions after the application of the scope factor, with the exclusion of CO2 stemming from zero-rated fuels, where the regulated entity can demonstrate to the satisfaction of the competent authority that the scope factor applied for the classification will remain to be representative in the future years.

2. The regulated entity with low emissions shall not be required to submit the supporting documents referred to in Article 12(1), third subparagraph.

3. By way of derogation from Article 75j, the regulated entity with low emissions may determine the amount of fuel released by using available and documented purchasing records and estimated stock changes.

4. By way of derogation from Articles 75h, the regulated entity with low emissions may apply as a minimum tier 1 for the purposes of determining released fuel amounts and calculation factors for all fuel streams, unless higher accuracy is achievable without additional effort for the regulated entity.

5. For the purpose of determining calculation factors on the basis of analyses in accordance with Article 32, the regulated entity with low emissions may use any laboratory that is technically competent and able to generate technically valid results using the relevant analytical procedures and provides evidence for quality assurance measures as referred to in Article 34(3).

6. Where a regulated entity with low emissions subject to simplified monitoring exceeds the threshold referred to in paragraph 2 in any calendar year, this regulated entity shall notify the competent authority thereof without undue delay.

The regulated entity shall, without undue delay, submit a significant modification of the monitoring plan within the meaning of Article 15(3), point (b), to the competent authority for approval.

However, the competent authority shall allow that the regulated entity continues simplified monitoring provided that that regulated entity demonstrates to the satisfaction of the competent authority that the threshold referred to in paragraph 2 has not already been exceeded within the past five reporting periods and will not be exceeded again from the following reporting period onwards.

The provisions of Chapter V shall apply. In this regard, any reference to the/an operator shall be read as if it were a reference to the regulated entity.

1. From 2026, the regulated entity shall submit to the competent authority by 30 April of each year an emissions report that covers the annual emissions in the reporting period and that is verified in accordance with Implementing Regulation (EU) 2018/2067.

In 2025, the regulated entity shall submit to the competent authority by 30 April an emissions report that covers the annual emissions in 2024. The competent authorities shall ensure that the information provided in that report is in accordance with the requirements of this Regulation.

However, competent authorities may require regulated entities to submit the annual emission reports referred to in this paragraph before 30 April, provided the report is submitted at the earliest 1 month after the deadline set out in Article 68(1).

2. The annual emissions reports referred to in paragraph 1 shall contain at least the information listed in Annex X.

1. Each regulated entity shall regularly check whether the monitoring methodology applied can be improved.

Regulated entities shall submit to the competent authority for approval a report containing the information referred to in paragraph 2 or 3, where appropriate, by the following deadlines:

(a) for a category A entity, by 31 July every 5 years;

(b) for a category B entity, by 31 July every 3 years;

(c) for any regulated entity that is using the default scope factor as referred to in Article 75l(3) and (4), by 31 July 2026.

However, the competent authority may set an alternative date for submission of the report, but no later date than 30 September of the same year and may approve, together with the monitoring plan or the improvement report, an extension of the deadline applicable pursuant to the second subparagraph, if the regulated entity provides evidence to the satisfaction of the competent authority upon submission of a monitoring plan in accordance with Article 75b or upon notification of updates in accordance with that Article, or upon submission of an improvement report in accordance with this Article, that the reasons for unreasonable costs or for improvement measures being technically not feasible will remain valid for a longer period of time. The extension shall take into account the number of years for which the regulated entity provides evidence. The total time period between improvement reports shall not exceed 4 years for a category B regulated entity or 5 years for a category A regulated entity.

2. Where the regulated entity does not apply to major fuel streams at least the tiers required pursuant to the first subparagraph of Article 75h(1) and pursuant to Article 75i(1), the regulated entity shall provide a justification as to why it is technically not feasible or would incur unreasonable costs to apply the required tiers.

However, where evidence is found that measures needed for reaching those tiers have become technically feasible and do not any more incur unreasonable costs, the regulated entity shall notify the competent authority of appropriate modifications of the monitoring plan in accordance with Article 75b, and submit proposals for implementing the related measures and its timing.

3. Where the regulated entity applies a default scope factor as referred to in Article 75l(3) and (4), the regulated entity shall providea justification as to why it is technically not feasible or would incur unreasonable costs to apply any other method referred to in Article 75l(2) for one or more major or de minimis fuel streams.

However, where evidence is found that for those fuel streams it has become technically feasible and does not any more incur unreasonable costs to apply any other method referred to in Article 75l(2), the regulated entity shall notify the competent authority of appropriate modifications of the monitoring plan in accordance with Article 75b and submit proposals for implementing the related measures and its timing.

4. Where the verification report established in accordance with Implementing Regulation (EU) 2018/2067 states outstanding non- conformities or recommendations for improvements, in accordance with Articles 27, 29 and 30 of that Implementing Regulation, the regulated entity shall submit to the competent authority for approval a report by 31 July of the year in which that verification report is issued by the verifier. That report shall describe how and when the regulated entity has rectified or plans to rectify the non- conformities identified by the verifier and to implement recommended improvements.

The competent authority may set an alternative date for submission of the report as referred to in this paragraph, but no later date than 30 September of the same year. Where applicable, such report may be combined with the report referred to in paragraph 1 of this Article.

Where recommended improvements would not lead to an improvement of the monitoring methodology, the regulated entity shall provide a justification of why that is the case. Where the recommended improvements would incur unreasonable costs, the regulated entity shall provide evidence of the unreasonable nature of the costs.

5. Paragraph 4 of this Article shall not apply where the regulated entity has already resolved all non-conformities and recommendations for improvement and has submitted related modifications of the monitoring plan to the competent authority for approval in accordance with Article 75b of this Regulation before the date set pursuant to paragraph 4 of this Article.

1. The competent authority shall make a conservative estimate of the emissions of a regulated entity, taking into account cost pass-on implications for consumers, in any of the following situations:(a) no verified annual emission report has been submitted by the regulated entity by the deadline required pursuant to Article 75p;(b) the verified annual emissions report referred to in Article 75p is not in compliance with this Regulation;(c) the annual emissions report of a regulated entity has not been verified in accordance with Implementing Regulation (EU) 2018/2067.

2. Where a verifier has stated, in the verification report pursuant to Implementing Regulation (EU) 2018/2067, the existence of non-material misstatements which have not been corrected by the regulated entity before issuing the verification report, the competent authority shall assess those misstatements and, where appropriate, make a conservative estimate of the emissions of the regulated entity, taking into account cost pass-on implications for consumers. The competent authority shall inform the regulated entity whether and which corrections are required to the annual emissions report. The regulated entity shall make that information available to the verifier.

3. Member States shall establish an efficient exchange of information between competent authorities responsible for approval of monitoring plans and competent authorities responsible for acceptance of annual emissions reports.

Article 71 and Article 72(1) and (2) shall apply. In this regard, any reference to operators or aircraft operators shall be read as a reference to the regulated entities.

For the purposes of reporting emissions of activities listed in Annex III to Directive 2003/87/EC:

(a) the sectors in which the fuels as defined in Article 3, point (af), of Directive 2003/87/EC are released for consumption and are combusted shall be labelled using the CRF codes;

(b) the fuels as defined in Article 3, point (af), of Directive 2003/87/EC shall be labelled using the CN-codes in accordance with national legislation transposing Directives 2003/96/EC and 2009/30/EC, where relevant;

(c) to ensure consistency with reporting for tax purposes pursuant to national legislation transposing Directives 2003/96/EC and (EU) 2020/262, the regulated entity shall use, where relevant, the economic operator registration and identification number pursuant to Regulation (EU) No 952/2013 (13), the excise number pursuant to Regulation (EU) No 389/2012 (14) or the national excise registration and identification number issued by the relevant authority pursuant to national legislation transposing Directive 2003/96/EC, when reporting their contact details in the monitoring plan and emission report.

The provisions of Chapter VII shall apply. In this regard, any reference to operator and aircraft operator shall be read as if it were a reference to the regulated entity.

1. Member States shall facilitate the efficient exchanges of information which enable the regulated entities to determine the end use of the fuel released for consumption.

2. Each operator shall, together with their verified emission report in accordance with Article 68(1), submit information in accordance with Annex Xa. Member States may require that operators make the relevant information listed in Annex Xa available to the regulated entity concerned earlier than 31 March of the reporting year.

3. Each regulated entity shall, together with their verified emission report in accordance with Article 75p(1), submit information on the consumers of the fuels it released for consumption as listed in Annex Xb.

4. Each regulated entity which releases fuel for combustion, in sectors covered by Chapter III of Directive 2003/87/EC, shall determine their emissions in the report referred to in Article 75p(1) of this Regulation by using the information from operator’s reports submitted in accordance with Annex Xa to this Regulation and by deducting the relevant amounts of fuels referred to in those reports. The amounts of fuels acquired but not used in the same year may only be deducted if the operator’s verified emission report of the year following the reporting year confirms they have been used for activities referred to in Annex I to Directive 2003/87/EC. Otherwise, the difference shall be reflected in the verified emission reports of the regulated entity of that year.

5. Where the amounts of fuels used are deducted in the year following the reporting year, the deduction shall be established in the form of absolute emissions reductions, derived from multiplying the amount of fuels used by the operator by the corresponding emission factor in the monitoring plan of the regulated entity.

6. Where the regulated entity cannot establish that the fuels released for consumption are used for combustion in sectors subject to Chapter III of Directive 2003/87/EC, paragraphs 4 and 5 shall not apply.

7. Member States may require that the provisions of this Article which concern operators are also applied by aircraft operators.

1. In order to ensure the accurate monitoring and reporting of emissions covered by Chapter IVa of Directive 2003/87/EC, Member States shall establish measures against fraud and determine the penalties to be imposed in the event of fraud which are commensurate with their purpose and which have an adequate deterrent effect.

2. In addition to obligations established pursuant to Article 10, the competent authorities designated pursuant to Article 18 of Directive 2003/87/EC, shall cooperate and exchange information with competent authorities charged with supervision pursuant to national legislation transposing Directives 2003/96/EC and (EU) 2020/262, where relevant, for the purposes of this Regulation, including to detect infringements and impose penalties referred to in paragraph 1 or other corrective measures in accordance with Article 16 of Directive 2003/87/EC.

Regulation (EU) No 601/2012 is amended as follows:

(1) In Article 12(1), third subparagraph, point (a) is replaced by the following: ‘(a) for installations, evidence for each major and minor source stream demonstrating compliance with the uncertainty thresholds for activity data and calculation factors, where applicable, for the applied tiers as defined in Annexes II and IV, as well as for each emission source demonstrating compliance with the uncertainty thresholds for the applied tiers as defined in Annex VIII, where applicable;’

(2) In Article 15, paragraph 4, subparagraph (a) is replaced by the following: ‘(a) with regard to the emission monitoring plan: (i) a change of emission factor values laid down in the monitoring plan; (ii) a change between calculation methods as laid down in Annex III, or a change from the use of a calculation method to the use of estimation methodology in accordance with Article 55(2) or vice versa; (iii) the introduction of new source streams; (iv) changes in the status of the aircraft operator as a small emitter within the meaning of Article 55(1) or with regard to one of the thresholds provided by Article 28a(6) of Directive 2003/87/EC;’

(3) Article 49 is replaced by the following: ‘Article 49 Transferred CO2 1. The operator shall subtract from the emissions of the installation any amount of CO2 originating from fossil carbon in activities covered by Annex I to Directive 2003/87/EC that is not emitted from the installation, but:(a) transferred out of the installation to any of the following:(i) a capture installation for the purpose of transport and long-term geological storage in a storage site permitted under Directive 2009/31/EC;(ii) a transport network with the purpose of long-term geological storage in a storage site permitted under Directive 2009/31/EC;(iii) a storage site permitted under Directive 2009/31/EC for the purpose of long-term geological storage;(b) transferred out of the installation and used to produce precipitated calcium carbonate, in which the used CO2 is chemically bound. 2. In its annual emissions report, the operator of the transferring installation shall provide the receiving installation's installation identification code recognised in accordance with the acts adopted pursuant to Article 19(3) of Directive 2003/87/EC, if the receiving installation is covered by that Directive. In all other cases, the operator of the transferring installation shall provide the name, address and contact information of a contact person for the receiving installation. The first subparagraph shall also apply to the receiving installation with respect to the transferring installation's installation identification code. 3. For the determination of the quantity of CO2 transferred from one installation to another, the operator shall apply a measurement-based methodology, including in accordance with Articles 43, 44 and 45. The emission source shall correspond to the measurement point and the emissions shall be expressed as the quantity of CO2 transferred. For the purpose of point (b) of paragraph 1, the operator shall apply a calculation-based methodology. 4. For determining the quantity of CO2 transferred from one installation to another, the operator shall apply the highest tier as defined in section 1 of Annex VIII. However, the operator may apply the next lower tier provided that it establishes that applying the highest tier as defined in section 1 of Annex VIII is technically not feasible or incurs unreasonable costs. For determining the quantity of CO2 chemically bound in precipitated calcium carbonate, the operator shall use data sources representing highest achievable accuracy. 5. The operators may determine quantities of CO2 transferred out of the installation both at the transferring and at the receiving installation. In such cases, Article 48(3) shall apply.’

(4) Article 52 is amended as follows: (a) paragraph 5 is deleted; (b) paragraph 6 is replaced by the following: ‘6. Where the amount of fuel uplift or the amount of fuel remaining in the tanks is determined in units of volume, expressed in litres, the aircraft operator shall convert that amount from volume to mass by using density values. The aircraft operator shall use the fuel density (which may be an actual or a standard value of 0,8 kg per litre) that is used for operational and safety reasons. The procedure for informing the use of actual or standard density shall be described in the monitoring plan along with a reference to the relevant aircraft operator documentation.’ (c) paragraph 7 is replaced by the following: ‘7. For the purposes of the calculation referred to in paragraph 1, the aircraft operator shall use the default emission factors set out in Table 2 in Annex III. For fuels not listed in that table, the aircraft operator shall determine the emission factor in accordance with Article 32. For such fuels, the net calorific value shall be determined and reported as a memo-item.’

(5) In Article 54, paragraph 2, subparagraph 1 is replaced by the following: ‘2. By way of derogation from Article 52, small emitters may estimate the fuel consumption using tools implemented by Eurocontrol or another relevant organisation, which can process all relevant air traffic information and avoid any underestimations of emissions.’

(6) Article 55 is amended as follows: (a) paragraph 1 is replaced by the following: ‘1. The aircraft operator shall consider sources of uncertainty and their associated levels of uncertainty when selecting the monitoring methodology pursuant to Article 52(2).’ (b) paragraphs 2, 3 and 4 are deleted

(7) In Article 59, paragraph 1 is replaced by the following: ‘For the purposes of point (a) of Article 58(3), the operator shall ensure that all relevant measuring equipment is calibrated, adjusted and checked at regular intervals including prior to use, and checked against measurement standards traceable to international measurement standards, where available, in accordance with the requirements of this Regulation and proportionate to the risks identified. Where components of the measuring systems cannot be calibrated, the operator shall identify those in the monitoring plan and propose alternative control activities. When the equipment is found not to comply with required performance, the operator shall promptly take necessary corrective action.’

(8) In Article 65(2), a third subparagraph is added: ‘Where the number of flights with data gaps referred to in the first two sub-paragraphs exceed 5 % of the annual flights that are reported, the operator shall inform the competent authority thereof without undue delay and shall take remedial action for improving the monitoring methodology.’

(9) In Annex I, section 2 is amended as follows: (a) point (2)(b)(ii) is replaced by the following: ‘(ii) procedures for the measurement of fuel uplifts and fuel in tanks, a description of the measuring instruments involved and the procedures for recording, retrieving, transmitting and storing information regarding measurements, as applicable;’ (b) point (2)(b)(iii) is replaced by the following: ‘(iii) the method for the determination of density, where applicable;’ (c) point (2)(b)(iv) is replaced by the following: ‘(iv) justification of the chosen monitoring methodology, in order to ensure lowest levels of uncertainty, according to Article 55 (1);’ (d) point (2)(d) is deleted (e) point (2)(f) is replaced by the following: ‘(f) a description of the procedures and systems for identifying, assessing and handling data gaps pursuant to Article 65(2).’

(10) In Annex III, section 2 is deleted.

(11) Annex IV is amended as follows: (a) in section 10, subsection B, the fourth paragraph is deleted; (b) in section 14, subsection B, the third paragraph is deleted.

(12) Annex IX is amended as follows: (a) section 1, point (2) is replaced by the following: ‘Documents justifying the selection of the monitoring methodology and the documents justifying temporal or non-temporal changes of monitoring methodologies and, where applicable, tiers approved by the competent authority;’ (b) section 3, point (5) is replaced by the following: ‘(5) Documentation on the methodology for data gaps where applicable, the number of flights where data gaps occurred, the data used for closing the data gaps, where they occurred, and, where the number of flights with data gaps exceeded 5 % of flights that were reported, reasons for the data gaps as well as documentation of remedial actions taken.’

(13) In Annex X, section 2 is amended as follows: (a) point (7) is replaced by the following: ‘(7) The total number of flights per State pair covered by the report;’ (b) the following point is added below point (7): ‘(7a) Mass of fuel (in tonnes) per fuel type per State pair;’ (c) point (10)(a) is replaced by the following: ‘(a) the number of flights expressed as percentage of annual flights for which data gaps occurred; and the circumstances and reasons for data gaps that apply;’ (d) point (11)(a) is replaced by the following: ‘(a) the number of flights expressed as percentage of annual flights (rounded to the nearest 0,1 %) for which data gaps occurred; and the circumstances and reasons for data gaps that apply;’

1. Regulation (EU) No 601/2012 is repealed with effect from 1 January 2021.

References to the repealed Regulation shall be construed as references to this Regulation and read in accordance with the correlation table in Annex XI.

2. The provisions of Regulation (EU) No 601/2012 shall continue to apply to the monitoring, reporting and verification of emissions and, where applicable, activity data, occurring prior to 1 January 2021.

This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.

It shall apply from 1 January 2021.

However, Article 76 shall apply from 1 January 2019 or the date of entry into force of this Regulation, whichever is the later.