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

+ ### Article 2
− ### Article 2 — Scope
+ This Regulation shall apply to the monitoring and reporting of greenhouse gas emissions specified in relation to the activities listed in Annexes I and III to Directive 2003/87/EC, to activity data from stationary installations, to aviation activities and to released fuel amounts from activities ref…
− This Regulation shall apply to the monitoring and reporting of greenhouse gas emissions specified in relation to the activities listed in Annex I to Directive 2003/87/EC and activity data from stationary installations, from aviation activities and to the monitoring and reporting of tonne-kilometre d…
+ It shall apply to emissions, activity data and released fuel amounts occurring from 1 January 2021.
− It shall apply to emissions and activity data occurring from 1 January 2021.
− (3) ‘tonne-kilometre’ means a tonne of payload carried a distance of one kilometre;
− 
+ (7) ‘calculation factors’ means net calorific value, emission factor, preliminary emission factor, oxidation factor, conversion factor, carbon content, biomass fraction or unit conversion factor;
− (7) ‘calculation factors’ means net calorific value, emission factor, preliminary emission factor, oxidation factor, conversion factor, carbon content or biomass fraction;
+ (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;
− (8) ‘tier’ means a set requirement used for determining activity data, calculation factors, annual emission and annual average hourly emission, and payload;
+ (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;
− (9) ‘inherent risk’ means the susceptibility of a parameter in the annual emissions report or tonne-kilometre 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;
− (10) ‘control risk’ means the susceptibility of a parameter in the annual emissions report or tonne-kilometre 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;
+ (12) ‘reporting period’ means a calendar year during which emissions have to be monitored and reported;
− (12) ‘reporting period’ means a calendar year during which emissions have to be monitored and reported or, for tonne-kilometre data, the monitoring year as referred to in Articles 3e and 3f of Directive 2003/87/EC;
+ (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;
− (13) ‘emission factor’ means the average emission rate of a greenhouse gas relative to the activity data of a source stream assuming complete oxidation for combustion and complete conversion for all other chemical reactions;
+ (20) ‘conservative’ means that a set of assumptions is defined in order to ensure that no under-estimation of annual emissions occurs;
− (20) ‘conservative’ means that a set of assumptions is defined in order to ensure that no under-estimation of annual emissions or over-estimation of tonne-kilometres occurs;
+ 
+ (21ca) ‘municipal waste’ means municipal waste as defined in Article 3, point (2b), of Directive 2008/98/EC;
+ (23a) ‘eligible aviation fuel’ means fuel types eligible for the support under Article 3c(6) of Directive 2003/87/EC;
+ 
+ (34a) ‘mixed aviation fuel’ means a fuel which contains both eligible aviation fuel and fossil fuel;
+ 
+ (38a) ‘eligible fraction’ means the ratio of eligible aviation fuel blended in the fossil fuel;
+ 
− (48) ‘payload’ means the total mass of freight, mail, passengers and baggage carried onboard an aircraft during a flight;
− 
+ (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 purp…
− (59) ‘proxy data’ means annual values which are empirically substantiated or derived from accepted sources and which an operator uses to substitute the activity data or the calculation factors for the purpose of ensuring complete reporting when it is not possible to generate all the required activit…
+ 
+ (63) ‘transport network’ means transport network as defined in Article 3(22) of Directive 2009/31/EC;
+ 
+ (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…
+ 
+ (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 ap…
+ 
+ (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 …
+ 
+ (69) ‘final consumer’ for the purposes of this Regulation means any natural or legal person that is the end user of the fuel as defined in Article 3, point (af) of Directive 2003/87/EC, 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,…
− (63) ‘transport network’ means transport network as defined in Article 3(22) of Directive 2009/31/EC.
+ Reported emission 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 o…
− Reported emission data and related disclosures shall be free from material misstatement as defined in Article 3(6) of Commission Implementing Regulation (EU) 2018/2067 (3), avoid bias in the selection and presentation of information, and provide a credible and balanced account of an installation's o…
+ **4.** Significant changes to the monitoring plans of an aircraft operator include:(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 …
− **4.** Significant changes to the monitoring plans of an aircraft operator include:(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 …
+ **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.
− **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 th…
− 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 20 per allowance and costs shall include an appropriate depreciation period based on th…
+ **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…
− **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…
+ **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.
− **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 2 000 per reporting period. For installations with low emissions that threshold shall be EUR 500 per reporting period.
+ 
+ **2a.** Where the operator uses a mass balance in accordance with Article 25, and biomass complying with the criteria of Article 38(5) is used as input material or fuel, and output materials contain carbon, the operator shall provide to the competent authority data on the biomass fraction of the car…
+ 
+ For the purpose of this paragraph, paragraphs 3 and 4 of this Article shall apply regarding the biogas fraction of natural gas used as input.
+ **3.** By way of derogation from paragraphs 1 and 2 of this Article and Article 30, except for the purposes of Article 43(4), 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 …
− **3.** By way of derogation from paragraphs 1 and 2 and Article 30, the operator shall not use analyses or estimation methods in accordance with paragraph 2 to determine the biomass fraction of natural gas received from a gas grid to which biogas is added.
+ 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 fracti…
+ 
+ **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 s…
− **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 s…
+ **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 biomass fraction shall be identical.
− **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 shall be identical.
+ ## CHAPTER IV — MONITORING OF EMISSIONS FROM AVIATION
− ## CHAPTER IV — MONITORING OF EMISSIONS AND TONNE-KILOMETRE DATA FROM AVIATION
− **2.** The aircraft operator intending to apply for an allocation of allowances free of charge pursuant to Articles 3e or 3f of Directive 2003/87/EC shall also monitor tonne-kilometre data for the same flights during the respective monitoring years.
− 
− **2.** Where the aircraft operator is intending to apply for an allocation of allowances free of charge pursuant to Article 3e or 3f of Directive 2003/87/EC, it shall also submit a monitoring plan for the monitoring and reporting of tonne-kilometre data. That monitoring plan shall be submitted at th…
− 
+ 
+ For the purpose of reporting pursuant to Article 7 of Commission Delegated Regulation (EU) 2019/1603 (7), the aircraft operator shall determine and report as a memo-item the CO2 emissions which result from multiplying the annual consumption of each fuel by the preliminary emission factor.
+ The aircraft operators shall use the default emissions factors set out in Table 1 in Annex III as the preliminary emission factor.
+ 
+ **1.** For mixed fuels, 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 paragraph 2 or 3. The aircraft operator may also report neat biofuels with 100 % biomass fraction.
− **1.** For mixed fuels, 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.
+ 
+ Additionally, the aircraft operator shall provide evidence to the satisfaction of the competent authority that the biofuel 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 biofuel and assign it to these flights proportionally to the emissions from those flights calculated using the preliminary emission factor.
+ 
+ 
+ Where biofuel cannot be physically attributed at an aerodrome to a specific flight, the aircraft operator shall attribute the biofuels 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 flight…
+ 
+ The aircraft operator may determine the biomass fraction using purchase records of biofuel of equivalent energy content, provided that the aircraft operator provides evidence to the satisfaction of the competent authority that the biofuel was delivered to the fuelling system of the departure aerodro…
+ **3a.** For the purpose of paragraphs 2 and 3 of this Article, the aircraft operator shall provide evidence to the satisfaction of the competent authority that:(a) the total amount of biofuel claimed does not exceed the total fuel usage of that aircraft operator for flights for which allowances have…
+ 
+ For the purpose of points (a) to (c) of the first subparagraph, any fuel remaining in tanks after a flight and before an uplift is assumed to be 100 % fossil fuel.
− The aircraft operator may determine the biomass fraction using purchase records of biofuel of equivalent energy content, provided that the aircraft operator provides evidence to the satisfaction of the competent authority that there is no double counting of the same biofuel quantity, in particular t…
+ For the purpose of demonstrating compliance with the requirements referred to under point (d) of the first subparagraph of this paragraph, the aircraft operator may use the data recorded in the Union database set up in accordance with Article 28(2) of Directive (EU) 2018/2001.
− For the purpose of demonstrating compliance with the requirements referred to in the second subparagraph, the operator may use the data recorded in the Union database set up in accordance with Article 28(2) of Directive (EU) 2018/2001.
+ **4.** The emission factor for biofuel shall be zero.
− **4.** The emission factor of biofuel shall be zero.
+ 
+ The emission factor of each mixed fuel shall be calculated and reported as the preliminary emission factor multiplied by the fossil fraction of the fuel.
+ 
+ ### Article 54a — Specific provisions for eligible aviation fuels
+ 
+ **1.** For the purpose of the sixth subparagraph 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 eligible aviation fuel used for subsonic flights, and shall report the …
+ 
+ **2.** For the purpose of paragraph 1 of this Article, 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. The aircraft operator may use the data recorded in the Union database set up in accordan…
+ 
+ **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 an eligible fraction in accordance with paragraph 4 or 5. The aircraft operator may also report neat eligible aviation fuel with 1…
+ 
+ **4.** Where eligible aviation fuels are physically mixed with fossil fuels and delivered to the aircraft in physically identifiable batches, the aircraft operator may base the estimation of the eligible content on a mass balance of fossil fuels and eligible aviation fuels purchased.
+ Additionally, 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 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 eligible aviation fuel and assign it to these flights proportionally to the emissions from those flights calculated using the preliminary emission factor.
+ 
+ **5.** Where eligible aviation fuel cannot be physically attributed at an aerodrome to a specific flight, the aircraft operator shall attribute eligible aviation fuels to its flights for which allowances have to be surrendered in accordance with Article 12(3) of Directive 2003/87/EC proportionally t…
+ 
+ The aircraft operator may determine the eligible fraction using purchase records of the eligible aviation fuel of equivalent energy content, provided that the aircraft operator provides evidence to the satisfaction of the competent authority that the eligible aviation fuel was delivered to the fuell…
+ 
+ **6.** For the purpose of paragraphs 4 and 5 of this Article, 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 a…
+ 
+ For the purpose of points (a) to (c) of the first subparagraph, 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 (d) of the first subparagraph of this paragraph and where applicable, the aircraft operator may use the data recorded in the Union database set up in accordance with Article 28(2) of Directive (EU) 2018/2001.
+ 
+ **7.** Where the emission factor of an eligible aviation fuel is zero, the emission factor of each mixed aviation fuel shall be calculated and reported as the preliminary emission factor multiplied by the fossil fraction of the fuel.
+ 
+ **2.** By way of derogation from Article 53, small emitters 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 emissio…
− **2.** By way of derogation from Article 53, 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.
− 
− ### Article 57 — Determination of tonne-kilometre data
− 
− **1.** Aircraft operators intending to apply for an allocation of allowances free of charge pursuant to Article 3e or 3f of Directive 2003/87/EC shall monitor tonne-kilometre data for all flights covered by Annex I to Directive 2003/87/EC in the monitoring years relevant for such applications.
− 
− **2.** The aircraft operator shall calculate tonne-kilometre data by multiplying the distance, calculated in accordance with section 3 of Annex III and expressed in kilometres (km), by the payload, calculated as the sum of the mass of freight, mail, passengers and checked baggage expressed in tonnes…
− **3.** The aircraft operator shall determine the mass of freight and mail on the basis of the actual or standard mass contained in the mass and balance documentation for the relevant flights.
− 
− Aircraft operators not required to have a mass and balance documentation shall propose in the monitoring plan a suitable methodology for determining the mass of freight and mail, while excluding the tare weight of all pallets and containers that are not payload and the service weight.
− 
− **4.** The aircraft operator shall determine the mass of passengers using one of the following tiers:(a) tier 1: consisting in a default value of 100 kg for each passenger including their checked baggage;(b) tier 2: consisting in the mass for passengers and checked baggage contained in the mass and …
− 
− However, the tier selected shall apply to all flights in the monitoring years relevant for applications pursuant to Article 3e or 3f of Directive 2003/87/EC.
− 
+ **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;▼M4(c) each step in the data flow from primary data to annual emis…
− Where the aircraft operator intends to apply for an allocation of allowances free of charge pursuant to Article 3e or 3f of Directive 2003/87/EC, the first subparagraph shall also apply to the monitoring and reporting of tonne-kilometre data.
− 
− **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;(c) each step in the data flow from primary data to annual emissio…
+ **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.
− **1.** The operator or aircraft operator shall establish, document, implement and maintain an effective control system to ensure that the annual emissions report and, where applicable, the tonne-kilometre report resulting from data flow activities does not contain misstatements and is in conformity …
+ **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) 201…
− **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 and, where applicable, tonne-kilometre reports, carried …
+ **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) dete…
− **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) dete…
+ 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 com…
− The documented and archived monitoring data shall allow for the verification of the annual emissions reports or tonne-kilometre reports in accordance with Implementing Regulation (EU) 2018/2067. Data reported by the operator or aircraft operator contained in an electronic reporting and data manageme…
+ 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.
− The operator or aircraft operator shall, upon request, make those documents available to the competent authority and to the verifier verifying the emissions report or tonne-kilometre report in accordance with Implementing Regulation (EU) 2018/2067.
+ **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.
− **2.** Where the aircraft operator chooses to apply for the allocation of emission allowances free of charge pursuant to Article 3e or 3f of Directive 2003/87/EC, the aircraft operator shall submit to the competent authority by 31 March of the year following the monitoring year referred to in Articl…
+ 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.
− **3.** The annual emissions reports and tonne-kilometre reports shall contain at least the information listed in Annex X.
+ (a) for a category A installation, by 30 June every 5 years;
− (a) for a category A installation, by 30 June every four years;
+ (b) for a category B installation, by 30 June every 3 years;
− (b) for a category B installation, by 30 June every two years;
+ (c) for a category C installation, by 30 June every 2 years.
− (c) for a category C installation, by 30 June every year.
+ 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)(…
− 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 (5). With regard to the application of the exception, as specified in Article 4(2)(…
− Tonne-kilometres shall be reported as rounded values of tonne-kilometres.
− 
− **3.** All data per flights shall be rounded to include all significant digits for the purpose of calculating the distance and payload pursuant to Article 57 and reporting the tonne-kilometre data.
− 
+ (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);
− (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 (6);
+ (d) the NACE code in accordance with Regulation (EC) No 1893/2006 of the European Parliament and of the Council (10).
− (d) the NACE code in accordance with Regulation (EC) No 1893/2006 of the European Parliament and of the Council (7).
+ **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.
− **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, tonne-kilometre reports, verification reports and imp…