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

+ ### Article 1
+ 
+ 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;
− ### Article 1 — Subject matter
+ (ii) from 1 January 2025, monitoring and reporting of non-CO2 aviation effects pursuant to Article 14 of Directive 2003/87/EC.
− This Regulation lays down rules for the 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 commencing on 1 January 2021 and subsequent trading periods.
+ 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 releas…
+ 
+ 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.
− 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…
+ 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 20…
− It shall apply to emissions, activity data and released fuel amounts occurring from 1 January 2021.
+ (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 Artic…
− (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) a specific fuel type, raw material or product containing carbon an…
+ (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 fracti…
− (7) ‘calculation factors’ means net calorific value, emission factor, preliminary emission factor, oxidation factor, conversion factor, carbon content, biomass fraction or unit conversion factor;
+ (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 consider…
− (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;
+ 
+ (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 speci…
+ 
+ (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…
+ 
+ (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 comparato…
+ (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.
− (34) ‘mixed fuel’ means a fuel which contains both biomass and fossil carbon;
+ (34a) ‘mixed aviation fuel’ means a fuel which contains at least two different neat fuels;
− (34a) ‘mixed aviation fuel’ means a fuel which contains both eligible aviation fuel and fossil fuel;
+ (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;
− (36) ‘preliminary emission factor’ means the assumed total emission factor of a fuel or material based on the carbon content of its biomass fraction and its fossil fraction before multiplying it by the fossil fraction to produce the emission factor;
+ 
+ (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;
− (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;
+ (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;
− (38a) ‘eligible fraction’ means the ratio of eligible aviation fuel blended in the fossil fuel;
+ (42) ‘fossil carbon’ means inorganic and organic carbon that is not zero-rated carbon;
− (42) ‘fossil carbon’ means inorganic and organic carbon that is not biomass;
+ (55) ‘CO2 transport’ means the transport of CO2 for geological storage in a storage site permitted under Directive 2009/31/EC;
− (55) ‘CO2 transport’ means the transport of CO2 by pipelines for geological storage in a storage site permitted under 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;
− (63) ‘transport network’ means transport network as defined in Article 3(22) of Directive 2009/31/EC;
+ 
+ (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,…
+ 
+ (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, report…
− (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;
+ (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.
− (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,…
+ (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.
+ 
+ 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 associa…
− 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, and of all greenho…
+ **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 calculati…
− **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 …
+ 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…
− 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 biomass and before subtraction o…
+ **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** ◄…
− **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 biomass and before subtra…
+ **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, wit…
− **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, wit…
− **6.** For the purpose of this Article, Article 38(5) shall apply.
− 
+ **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 tonn…
− **1.** Under the standard methodology, the operator shall calculate combustion emissions 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 CO…
+ **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…
− The competent authority may allow the use of emission factors for fuels expressed as t CO2/t or t CO2/Nm3. In such cases, the operator shall determine combustion emissions by multiplying the activity data related to the amount of fuel combusted, expressed as tonnes or normal cubic metres, by the cor…
+ 
+ **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…
+ 
+ **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 bala…
+ **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 relate…
− **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 or material entering or leaving the boundaries of the mass balance, with the fue…
+ 
+ **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 outpu…
+ 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.
+ 
+ 
+ **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 …
+ 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 def…
+ 
+ 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 fract…
− The operator shall be required to determine the biomass fraction only for mixed fuels or materials. 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 …
+ 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.
− Where biomass or 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 under-estimation of emissions.
+ ## CHAPTER III — MONITORING OF EMISSIONS FROM STATIONARY INSTALLATIONS / SECTION 2 — Calculation-based methodology / Subsection 5 — Treatment of biomass, synthetic low-carbon fuels, RFNBO and RCF
− ## CHAPTER III — MONITORING OF EMISSIONS FROM STATIONARY INSTALLATIONS / SECTION 2 — Calculation-based methodology / Subsection 5 — Treatment of biomass
+ **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…
− **1.** The operator may determine the activity data of a biomass source stream without using tiers and providing analytical evidence regarding the biomass content, where that source stream consists exclusively of biomass and the operator can ensure that it is not contaminated with other materials or…
+ **2.** ►M5 —————** ◄ **
− For the purpose of this paragraph, Article 38(5) shall apply.
− **2.** ►M1 The emission factor of biomass shall be zero. For the purpose of this subparagraph, Article 38(5) shall apply.** ◄ **
− 
+ **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 …
− **4.** Where the 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 …
+ **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.** ◄ *…
− For the purpose of this paragraph, Article 38(5) shall apply.
− **5.** Where reference is made to this paragraph, biofuels, bioliquids and biomass fuels used for combustion 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.
− 
+ 
+ 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 quant…
+ Where the biomass used does not comply with this paragraph, its carbon content shall be considered as fossil carbon.
− 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.
+ 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.
− Where the biomass used for combustion does not comply with this paragraph, its carbon content shall be considered as fossil carbon.
+ **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.
− **1.** For mixed fuels or materials, the operator may either assume the absence of biomass and apply a default fossil fraction of 100 %, or determine a biomass fraction in accordance with paragraph 2, applying tiers as defined in section 2.4 of Annex II.
+ 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 th…
− 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 th…
+ 
+ **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…
+ 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 …
+ 
+ **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 countin…
+ 
+ ### Article 39a — Determination of RFNBO or RCF or synthetic low-carbon fraction and zero-rated RFNBO or RCF or synthetic low-carbon fraction
+ 
+ **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 …
+ 
+ **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 fracti…
+ 
+ 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…
+ 
+ **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 conne…
+ 
+ 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.
− **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…
+ 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-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.
+ In any other cases, the carbon content of synthetic low-carbon fuels shall be considered as fossil carbon.
− **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 …
+ **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 …
− The operator may determine that a certain quantity of natural gas from the gas grid is biogas by using the methodology set out in paragraph 4.
+ 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 nationa…
− **4.** The operator may determine the biomass fraction using purchase records of biogas 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 biogas quantity, in particular that the b…
+ **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 r…
− **4.** Where relevant, the operator shall determine separately any CO2 amount stemming from biomass and subtract it from the total measured CO2 emissions. For this purpose the operator may use:(a) a calculation based approach, including approaches using analyses and sampling based on EN ISO 13833 (S…
+ 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 pla…
− 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.
+ 
+ **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…
+ 
+ **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…
+ 
+ **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…
− **5.** The operator shall determine the flue gas flow for the calculation in accordance with paragraph 1 by one of the following methods:(a) calculation by means of a suitable mass balance, taking into account all significant parameters on the input side, including for CO2 emissions at least input m…
+ **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 …
+ 
+ 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 greenho…
− 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 transport network or a storage site, by calculating the annual emissions of each greenhouse gas in question fo…
+ **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 t…
− **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 t…
− 
− For the purpose of this paragraph, Article 38(5) shall apply.
+ **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 zero-rated biomass fraction, zero-rat…
− **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.** 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 determi…
− **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, shall be used. The call sign shall be one of the following:(a) the ICAO designator l…
+ **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 oth…
+ 
+ **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 5…
+ 
+ (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 synt…
+ 
+ (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 …
− **1.** Each aircraft operator shall determine the annual CO2 emissions from aviation activities by multiplying the annual consumption of each fuel (expressed in tonnes) by the respective emission 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.
− 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.
+ 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.
− 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.
+ ### Article 53a — Reporting rules for the use of alternative aviation fuels
− ### Article 54 — Specific provisions for biofuels
+ **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.
− **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.
+ **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 upli…
− **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 m…
+ 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.
− 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.
+ **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 emiss…
− 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.
+ 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 repo…
− **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.
+ **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 hav…
− 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…
+ 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.
− 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…
+ 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…
− **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…
+ ### Article 54 — Determining the biomass fraction for biofuels
− 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.
+ **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 aircraf…
− 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.
+ 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.
− **4.** The emission factor for biofuel shall be zero.
+ **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 m…
− For the purpose of this paragraph, Article 38(5) shall apply to combustion of biofuel by aircraft operators.
+ **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 energ…
− 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.
+ 
+ **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 o…
+ 
+ **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 aircr…
+ 
+ **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 fligh…
+ 
+ **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…
+ 
+ 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 …
+ 
+ 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 repor…
+ 
+ **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 t…
− **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 …
+ 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.
− **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…
+ 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 …
− **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…
+ ### Article 54b — Determining the RFNBO, RCF or synthetic low-carbon fraction
− **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.
+ **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 fossi…
+ 
+ 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 …
− 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.
+ **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 Arti…
− 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.
+ **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 e…
− **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…
+ ### Article 54c — Conditions for zero-rating biofuels, RFNBO, RCF and synthetic low-carbon fuels by aircraft operators
− 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…
+ **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).
− **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…
+ **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).
− 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.
+ **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).
− 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.
+ **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 allow…
− **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 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…
− **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…
+ ### Article 66 — Treatment of data gaps for emissions reporting
− ### Article 66 — Treatment of data gaps
+ 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.
− 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.
+ **1.** Each operator shall regularly check whether the monitoring methodology applied can be improved.
− **1.** Each operator or aircraft operator shall regularly check whether the monitoring methodology applied can be improved.
+ 
+ ## CHAPTER VIIa — MONITORING OF EMISSIONS FROM REGULATED ENTITIES / SECTION 1 — General provisions
+ 
+ ### Article 75a — General principles
+ 
+ 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.
+ 
+ ### Article 75b — Monitoring plans
+ 
+ **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 w…
+ 
+ **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 …
+ 
+ ### Article 75c — Technical feasibility
+ 
+ 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 techn…
+ 
+ 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.
+ 
+ ### Article 75d — Unreasonable costs
+ 
+ **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 t…
+ 
+ **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 o…
+ 
+ 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 t…
+ 
+ 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 inst…
+ 
+ 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 a…
+ 
+ **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.
+ 
+ ### Article 75e — Categorisation of regulated entities and fuel streams
+ 
+ **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 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 regulat…
+ 
+ **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)…
+ 
+ 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 exce…
+ 
+ **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 calcula…
+ 
+ **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 r…
+ 
+ ### Article 75f — Monitoring methodology
+ 
+ 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 fact…
+ 
+ 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 corres…
+ 
+ ### Article 75g — Temporary changes to the monitoring methodology
+ 
+ **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 n…
+ 
+ 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 a…
+ 
+ ## CHAPTER VIIa — MONITORING OF EMISSIONS FROM REGULATED ENTITIES / SECTION 2 — Calculation-based methodology / Subsection 1 — General
+ 
+ ### Article 75h — Applicable tiers for released fuel amounts and calculation factors
+ 
+ **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 …
+ 
+ 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…
+ 
+ **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.
+ 
+ ### Article 75i — Applicable tiers for the scope factor
+ 
+ **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…
+ 
+ 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 su…
+ 
+ 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.
+ 
+ ## CHAPTER VIIa — MONITORING OF EMISSIONS FROM REGULATED ENTITIES / SECTION 2 — Calculation-based methodology / Subsection 2 — Released fuel amounts
+ 
+ ### Article 75j — Determination of released fuel amounts
+ 
+ **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 Di…
+ 
+ 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 th…
+ 
+ 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 …
+ 
+ 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 …
+ 
+ ## CHAPTER VIIa — MONITORING OF EMISSIONS FROM REGULATED ENTITIES / SECTION 2 — Calculation-based methodology / Subsection 3 — Calculation factors
+ 
+ ### Article 75k — Determination of calculation factors
+ 
+ **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 am…
+ 
+ **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, an…
+ 
+ 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 valu…
+ 
+ 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.
+ 
+ ### Article 75l — Determination of the scope factor
+ 
+ **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…
+ 
+ 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 base…
+ 
+ **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…
+ 
+ **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 i…
+ 
+ **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…
+ 
+ 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 pos…
+ 
+ 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.
+ 
+ ## CHAPTER VIIa — MONITORING OF EMISSIONS FROM REGULATED ENTITIES / SECTION 2 — Calculation-based methodology / Subsection 4 — Treatment of biomass synthetic low-carbon fuels, RFNBO and RCF
+ 
+ ### Article 75m — Release of fuel streams containing biomass, synthetic low-carbon fuels, RFNBO and RCF
+ 
+ **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…
+ 
+ **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. …
+ 
+ **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…
+ 
+ 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 alternat…
+ 
+ ## CHAPTER VIIa — MONITORING OF EMISSIONS FROM REGULATED ENTITIES / SECTION 3 — Other provisions
+ 
+ ### Article 75n — Regulated entities with low emissions
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