What changed, Commission Implementing Regulation (EU) 2018/2067 of 19 December 2018 on the verification of data and on the a…

+ (b) the verification of greenhouse gas emissions occurring from 1 January 2025, reported by the regulated entity pursuant to Article 30f of Directive 2003/87/EC;
− (b) the verification of greenhouse gas emissions occurring from 1 January 2025, reported by the regulated entity pursuant to Article 30f of Directive 2003/87/EC.
+ (c) the verification of non-CO2 aviation effects occurring from 1 January 2025, reported by the aircraft operator pursuant to Article 14(5) of Directive 2003/87/EC.
+ 
+ (6c) ‘non-CO2 aviation effects report’ means the report to be submitted by the aircraft operator pursuant to Article 14(5) of Directive 2003/87/EC and included as an attachment in the aircraft operator’s annual emission report in accordance with Article 68(5) of Implementing Regulation (EU) 2018/206…
+ 
+ (7) ‘operator’s or aircraft operator’s report’ means the annual emission report to be submitted by the operator or aircraft operator pursuant to Article 14(3) of Directive 2003/87/EC, the non-CO2 aviation effects report, the baseline data report submitted by the operator pursuant to Article 4(2) of …
− (7) ‘operator’s or aircraft operator’s report’ means the annual emission report to be submitted by the operator or aircraft operator pursuant to Article 14(3) of Directive 2003/87/EC, the baseline data report submitted by the operator pursuant to Article 4(2) of Commission Delegated Regulation (EU) …
+ (13) ‘non-conformity’ means one of the following: (a) for the purposes of verifying an operator’s or regulated entity’s emission report, any act or omission of an act by the operator or regulated entity that is contrary to the greenhouse gas emissions permit and the requirements in the monitoring pl…
− (13) ‘non-conformity’ means one of the following: (a) for the purposes of verifying an operator’s or regulated entity’s emission report, any act or omission of an act by the operator or regulated entity that is contrary to the greenhouse gas emissions permit and the requirements in the monitoring pl…
+ (14) ‘site’ means: (a) for the purposes of verifying the emission report or non-CO2 aviation effects report of an aircraft operator: the locations where the monitoring process is defined and managed, including the locations where relevant data and information are controlled and stored; (b) for the p…
− (14) ‘site’ means: (a) for the purposes of verifying the emission report of an aircraft operator: the locations where the monitoring process is defined and managed, including the locations where relevant data and information are controlled and stored; (b) for the purposes of verifying the regulated …
+ 
+ (30) ‘activity level reporting period’ means the applicable period preceding the submission of the annual activity level report pursuant to Article 3(1) of Implementing Regulation (EU) 2019/1842;
+ (31) ‘climate-neutrality report’ means a report submitted by an operator pursuant to Article 3b(2) of Implementing Regulation (EU) 2019/1842;
+ 
+ (32) ‘climate-neutrality reporting period’ means, pursuant to Article 10a(1), fifth subparagraph, and Article 10b(4), fourth subparagraph, of Directive 2003/87/EC, the applicable period until 31 December 2025 and subsequently each five-year period ending 31 December of each fifth year thereafter.
− (30) ‘activity level reporting period’ means the applicable period preceding the submission of the annual activity level report pursuant to Article 3(1) of Implementing Regulation (EU) 2019/1842.
+ A verified emission report, non-CO2 aviation effects report, baseline data report, new entrant data report, annual activity level report or climate-neutrality report shall be reliable for users. Those reports shall represent faithfully that, which they either purport to represent or may reasonably b…
− A verified emission report, baseline data report, new entrant data report or annual activity level report shall be reliable for users. It shall represent faithfully that, which it either purports to represent or may reasonably be expected to represent.
+ The process of verifying operator’s or aircraft operator’s report shall be an effective and reliable tool in support of quality assurance and quality control procedures, providing information upon which an operator or aircraft operator can act to improve performance in monitoring and reporting emiss…
− The process of verifying operator's or aircraft operator's report shall be an effective and reliable tool in support of quality assurance and quality control procedures, providing information upon which an operator or aircraft operator can act to improve performance in monitoring and reporting emiss…
+ **4.** During the verification, the verifier shall assess whether:▼M3(a) the operator’s or aircraft operator’s report is complete and meets the requirements laid down in Annex X to Implementing Regulation (EU) 2018/2066, in Annex IV to Delegated Regulation (EU) 2019/331, Article 3(2) or Annex II to …
− **4.** During the verification, the verifier shall assess whether:▼M1(a) the operator’s or aircraft operator’s report is complete and meets the requirements laid down in Annex X to Implementing Regulation (EU) 2018/2066, in Annex IV to Delegated Regulation (EU) 2019/331 or Article 3(2) of Implementi…
+ For the purpose of point (d), the verifier shall obtain clear and objective evidence from the operator or aircraft operator to support the reported aggregated emissions, non-CO2 aviation effects, data relevant for free allocation or data relevant for climate-neutrality reports taking into account al…
− For the purpose of point (d), the verifier shall obtain clear and objective evidence from the operator or aircraft operator to support the reported aggregated emissions or data relevant for free allocation taking into account all other information provided in the operator’s or aircraft operator’s re…
+ 
+ **5a.** If the verifier discovers that an operator is not complying with Implementing Regulation (EU) 2023/2441, that irregularity shall be included in the verification report even if the climate-neutrality plan has been deemed compliant with that Regulation by the competent authority in accordance …
+ **1.** When determining the time allocation for a verification engagement referred to in Article 8(1)(f), the verifier shall at least take into account:(a) the complexity of the installation or the aircraft operator's activities and fleet;(b) the level of information and the complexity of the monito…
− **1.** When determining the time allocation for a verification engagement referred to in Article 8(1)(f), the verifier shall at least take into account:(a) the complexity of the installation or the aircraft operator's activities and fleet;(b) the level of information and the complexity of the monito…
+ **1.** Before the strategic analysis and at other points of time during the verification, the operator or aircraft operator shall provide the verifier with all of the following:(a) the operator's greenhouse gas emissions permit, if this concerns the verification of an operator's emission report;(b) …
− **1.** Before the strategic analysis and at other points of time during the verification, the operator or aircraft operator shall provide the verifier with all of the following:(a) the operator's greenhouse gas emissions permit, if this concerns the verification of an operator's emission report;(b) …
+ **3.** When reviewing the information referred to in paragraph 2, the verifier shall at least assess the following:(a) for the purposes of the verification of the operator's emission report, the category of the installation referred to in Article 19 of Implementing Regulation (EU) 2018/2066 and the …
− **3.** When reviewing the information referred to in paragraph 2, the verifier shall at least assess the following:(a) for the purposes of the verification of the operator's emission report, the category of the installation referred to in Article 19 of Implementing Regulation (EU) 2018/2066 and the …
+ **4.** When carrying out the strategic analysis, the verifier shall check the following:▼M2(a) whether the monitoring plan or monitoring methodology plan presented to it is the most recent version and approved by the competent authority;▼M3(aa) whether the climate-neutrality plan presented to it is …
− **4.** When carrying out the strategic analysis, the verifier shall check the following:▼M2(a) whether the monitoring plan or monitoring methodology plan presented to it is the most recent version and approved by the competent authority;▼M1(b) whether there have been any modifications to the monitor…
+ **1.** The verifier shall draft a verification plan commensurate with the information obtained and the risks identified during the strategic analysis and the risk analysis, and including at least:(a) a verification programme describing the nature and scope of the verification activities as well as t…
− **1.** The verifier shall draft a verification plan commensurate with the information obtained and the risks identified during the strategic analysis and the risk analysis, and including at least:(a) a verification programme describing the nature and scope of the verification activities as well as t…
+ **2.** ►M3 The verifier shall set up the test plan referred to in paragraph 1, point (b), in a manner that allows it to determine the extent to which the relevant control activities may be relied on for the purposes of assessing compliance with the requirements mentioned in Article 7(4), point (b), …
− **2.** The verifier shall set up the test plan referred to in point (b) of paragraph 1 in a manner that allows it to determine the extent to which the relevant control activities may be relied on for the purposes of assessing compliance with the requirements mentioned in Article 7(4)(b), (c), (d) or…
+ The verifier shall implement the verification plan and, based on the risk analysis, the verifier shall check the implementation of the monitoring plan or monitoring methodology plan approved by the competent authority, or the climate-neutrality plan, as appropriate.
− The verifier shall implement the verification plan and, based on the risk analysis, the verifier shall check the implementation of the monitoring plan as approved by the competent authority or monitoring methodology plan, as appropriate.
+ 
+ **2.** As part of the data verification referred to in paragraph 1 and taking into account the approved monitoring plan, monitoring methodology plan or the climate-neutrality plan, as appropriate, including the procedures described in that plan, the verifier shall check:▼B(a) for the purposes of ver…
+ **2a.** Where the aircraft operator provides data on flight trajectories in the non-CO2 aviation effects report, the verifier shall check the completeness of flight trajectory information as part of the data verification referred to in paragraph 1 and taking into account the approved monitoring plan…
+ 
+ **2b.** Where the aircraft operator provides data on aircraft properties in the non-CO2 aviation effects report, the verifier shall at least check as part of the data verification referred to in paragraph 1 and taking into account the approved monitoring plan:(a) the consistency between the aircraft…
+ 
+ The verifier shall also use the aircraft performance simulation base of aircraft data to estimate the aircraft mass, take-off mass or load factor in order to compare to the data provided by the aircraft operator.
+ 
+ **2c.** Where the aircraft operator provides data on aircraft performance in the non-CO2 aviation effects report, the verifier shall, as part of the data verification referred to in paragraph 1 and taking into account the approved monitoring plan, check the following:(a) the consistency between flig…
+ 
+ When checking the consistency of data referred in point (a), the verifier shall also use the aircraft performance simulation base of aircraft data to estimate the fuel flow measurements and the engine efficiency in order to compare to the data provided by the aircraft operator.
+ 
+ **2d.** Where the aircraft operator uses its own method to determine fuel properties or weather data in the non-CO2 aviation effects report, its own fuel burn module or emission estimation module referred to in Article 56a(4), point (a), of Implementing Regulation (EU) 2018/2066, the verifier shall …
− **2.** As part of the data verification referred to in paragraph 1 and taking into account the approved monitoring plan or monitoring methodology plan, as appropriate, including the procedures described in that plan, the verifier shall check:(a) for the purposes of verifying an operator's emission r…
+ 
+ **4.** For the purposes of checking the completeness of flight trajectories referred to in paragraph 2a, the verifier shall use Eurocontrol’s Current Tactical Flight Model, Eurocontrol’s Regulated Tactical Flight Model, or alternatively, the Eurocontrol’s Filed Tactical Flight Model or equivalent in…
+ 
+ **4.** Where transferred CO2 is subtracted in accordance with Article 49 of Implementing Regulation (EU) 2018/2066 and the CO2 transferred is measured by both the transferring and receiving installation or the CO2 transport infrastructure, the verifier shall check whether differences between the mea…
+ Where the differences between the measured values at both installations or the CO2 transport infrastructure cannot be explained by the uncertainty of the measurement systems, the verifier shall check whether adjustments were made to align the differences between the measured values, whether those ad…
+ 
+ Where the CO2 in transit has been reported in accordance with Article 49(7) of Implementing Regulation (EU) 2018/2066, the verifier shall check whether the CO2 in transit has been transferred to another installation or CO2 transport infrastructure no later than 31 January of the following year.
+ 
+ **4a.** Where transferred N2O is not counted as emitted in accordance with Article 50 of Implementing Regulation (EU) 2018/2066 and the N2O transferred is measured by both the transferring and receiving installation, the verifier shall check whether differences between the measured values at both in…
− **4.** Where transferred CO2 is subtracted in accordance with Article 49 of Implementing Regulation (EU) 2018/2066 or transferred N2O is not counted as emitted in accordance with Article 50 of that Regulation, and the CO2 or N2O transferred is measured by both the transferring and receiving installa…
+ 
+ **4b.** Where the CO2 transferred in accordance with Article 49(6) of Implementing Regulation (EU) 2018/2066 results from materials or fuels containing zero-rated carbon, the verifier shall check all of the following:(a) the CO2 transferred results from materials or fuels containing zero-rated carbo…
+ 
+ **4c.** Where CO2 is permanently chemically bound in a product in line with Article 49a of Implementing Regulation (EU) 2018/2066, the verifier shall check all of the following:(a) the product is listed in Delegated Regulation (EU) 2024/2620;(b) the operator has subtracted correctly the CO2 originat…
+ 
+ **5.** For the purposes of verifying the operator’s emission report, the verifier shall, as part of the check referred to in paragraph 1, check the following evidence:(a) the operator’s evidence demonstrating compliance of zero-rated biomass fuels with the sustainability and greenhouse gas savings c…
+ 
+ **5a.** Where the operator has determined the biomass fraction and identical zero-rated biomass fraction of biogas using purchasing records in accordance with Article 39(4) of Implementing Regulation (EU) 2018/2066, the verifier shall check all the following:(a) the quantity of biogas purchased is n…
+ **5b.** Where the RFNBO or RCF fraction and identical zero-rated RFNBO or RCF fraction of natural gas is determined in accordance with Article 39a of Implementing Regulation (EU) 2018/2066, the verifier shall check all the following:(a) the quantity of RFNBO or RCF purchased is not claimed to be use…
+ 
+ **6.** Where the alternative aviation fuel or eligible aviation fuel is delivered to the aircraft in physically identifiable batches and can be physically attributed to a reported flight, the verifier shall check whether the alternative aviation fuel or eligible aviation fuel quantity is correctly a…
+ 
+ If several subsequent flights are carried out without fuel uplift between those subsequent flights, the verifier shall check whether the alternative aviation fuel or eligible aviation fuel quantity is assigned to these flights proportionally to the emissions from those flights calculated using the p…
+ 
+ Where the alternative aviation fuel cannot be physically attributed at an aerodrome to a specific flight, the verifier shall check whether the alternative aviation fuel is attributed to flights for which allowances have to be surrendered in accordance with Article 12(3) of Directive 2003/87/EC, prop…
+ 
+ Where the eligible aviation fuel cannot be physically attributed at an aerodrome to a specific flight, the verifier shall check whether the eligible aviation fuel is attributed to flights for which allowances have to be surrendered in accordance with Article 12(3) of Directive 2003/87/EC and to flig…
+ 
+ For the purposes of the third and fourth subparagraph, the verifier shall check whether the alternative aviation fuel or 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 re…
− **5.** For the purpose of verifying the operator’s emission report, the verifier shall, as part of the check referred to in paragraph 1, check the operator’s evidence demonstrating compliance with the sustainability and greenhouse gas savings criteria laid down in Article 29(2) to (7) and (10) of Di…
+ For the purposes of the first, second, third and fourth subparagraph, the verifier shall check whether:
− **6.** Where the biofuel or eligible aviation fuel can be physically attributed to a flight listed in Annex I to Directive 2003/87/EC, the verifier shall check whether the biofuel or eligible aviation fuel quantity is correctly attributed to the flight directly following the uplift of the fuel.
+ (a) the alternative aviation fuel or eligible aviation fuel is correctly assigned to aerodrome pairs in the aircraft operator’s emission report;
− If several subsequent flights are carried out without fuel uplift between those subsequent flights, the verifier shall check whether the biofuel or eligible aviation fuel quantity is proportionally assigned to these flights according to the approach listed in the monitoring plan approved by the comp…
+ (b) the total amount of the alternative aviation fuel claimed does not exceed the total fuel reported of that aircraft operator for flights for which allowances have to be surrendered in accordance with Article 12(3) of Directive 2003/87/EC, originating from the aerodrome at which the alternative av…
− Where the biofuel or eligible aviation fuel cannot be physically attributed at an aerodrome to a specific flight, the verifier shall check whether:
+ (ba) the total amount of eligible aviation fuel does not exceed the total fuel reported of that aircraft operator for flights for which allowances have to be surrendered in accordance with Article 12(3) of Directive 2003/87/EC and for flights covered by Article 3c(8) of that Directive, originating f…
− (a) the biofuel or eligible aviation fuel is correctly assigned to aerodrome pairs in the aircraft operator’s emission report;
+ (c) the total amount of alternative aviation fuel for flights for which allowances have to be surrendered in accordance with Article 12(3) of Directive 2003/87/EC does not exceed the total quantity of alternative aviation fuel purchased from which the total quantity of alternative aviation fuel sold…
− (b) the total amount of the biofuel or eligible aviation fuel does not exceed the total fuel reported of that aircraft operator for flights for which allowances have to be surrendered in accordance with Article 12(3) of Directive 2003/87/EC, originating from the aerodrome at which the biofuel or eli…
+ (ca) the total amount of eligible aviation fuel for flights for which allowances have to be surrendered in accordance with Article 12(3) of Directive 2003/87/EC and from flights covered by Article 3c(8) of that Directive does not exceed the total quantity of eligible aviation fuel purchased from whi…
− (c) the total amount of biofuel or eligible aviation fuel for which allowances have to be surrendered in accordance with Article 12(3) of Directive 2003/87/EC does not exceed the total quantity of biofuel or eligible aviation fuel purchased from which the total quantity of biofuel or eligible aviati…
+ (d) the ratio between alternative aviation fuel or eligible aviation fuel and fossil fuels attributed to flights aggregated per aerodrome pair does not exceed the maximum blending limit for that alternative aviation fuel or eligible aviation fuel as certified according to a recognised international …
− (d) the fraction of biomass in the biofuel or eligible aviation fuel attributed to flights aggregated per aerodrome pair does not exceed the maximum blending limit for that biofuel or eligible aviation fuel as certified according to a recognised international standard, if such limitation applies;
+ (e) the aggregated zero-rated fraction in the alternative aviation fuel does not exceed the amount of alternative aviation fuel for which the following proof is provided: (i) where the zero-rated fraction concerns the biomass fraction of a mixed alternative aviation fuel, the proof for meeting the s…
− (e) the aggregated biomass fraction in the biofuel or eligible aviation fuel does not exceed the amount of biomass for which proof for meeting the sustainability and greenhouse gas savings criteria laid down in Article 29(2) to (7) and (10) of Directive (EU) 2018/2001 is provided;
+ (f) the same amounts of alternative aviation fuel or eligible aviation fuel have not been accounted for and claimed to be used in an earlier report, or by another aircraft operator, or in another carbon pricing system.
− (f) the same amounts of biofuel or eligible aviation fuel have not been accounted for in an earlier report, in another system or by anyone else.
+ 
+ ### Article 17c — Checking achievement of milestones and targets
+ 
+ For the purposes of verifying a climate-neutrality report the verifier shall check whether the milestones and targets laid down in the climate-neutrality plan have been achieved. To this end the verifier shall check:
+ 
+ (a) the operator’s evidence on whether the measures related to milestones and targets have been implemented and whether the implementation of those measures has been completed;
+ 
+ (b) the impact of any updates to the climate-neutrality plan on the achievement of milestones and targets;
+ 
+ (c) whether the operator’s evidence of meeting milestones and targets is consistent with the climate-neutrality plan;
+ 
+ (d) whether appropriate data is used to demonstrate whether milestones and targets laid down in the climate-neutrality plan have been achieved;
+ 
+ (e) whether the calculation of data used to demonstrate whether milestones and targets laid down in the climate-neutrality plan have been achieved, is correct and whether that data is consistent with other relevant data in the verified emission report, baseline data report and annual activity level …
+ 
+ (f) whether the achieved targets demonstrate a reduction in line with the estimated greenhouse gas emission reduction described in the climate-neutrality plan and if not, what the justification is.
+ 
+ **1a.** Where data that are necessary for calculating the non-CO2 aviation effects are missing, the verifier shall check whether the missing data can be estimated by using NEATS or a third-party IT tool approved by the Commission.
+ 
+ Where the missing data cannot be estimated in accordance with the first subparagraph, the verifier shall check whether the surrogate data approved by the competent authority have been applied correctly.
+ 
+ Where an aircraft operator is not able to obtain approval for surrogate data in time, the verifier shall check whether the approach used by the aircraft operator to complete the missing data ensures that non-CO2 aviation effects are not underestimated and that such approach does not lead to material…
+ 
+ **4.** Where data gaps occur in the data that is used to demonstrate that the milestones or targets laid down in the climate-neutrality plan have been achieved, the verifier shall check whether the approach used by the operator to compensate for the missing data is based on reasonable evidence and e…
+ **5.** For the purposes of verifying the operator’s emission report, baseline data report, new entrant data report, annual activity level report or climate-neutrality report the verifier shall decide, based on the risk analysis, whether visits to additional locations are needed, including where rele…
− **5.** For the purposes of verifying the operator’s emission report, baseline data report, new entrant data report or annual activity level report the verifier shall decide, based on the risk analysis, whether visits to additional locations are needed, including where relevant parts of data flow act…
+ **1.** If the verifier identifies misstatements, non-conformities or non-compliance with Implementing Regulation (EU) 2018/2066, Delegated Regulation (EU) 2019/331, Implementing Regulation (EU) 2019/1842 or Implementing Regulation (EU) 2023/2441 as appropriate, during the verification, it shall info…
− **1.** ►M1 If the verifier identifies misstatements, non-conformities or non-compliance with Implementing Regulation (EU) 2018/2066, Delegated Regulation (EU) 2019/331 or Implementing Regulation (EU) 2019/1842 as appropriate, during the verification, it shall inform the operator or aircraft operator…
+ Where a non-compliance with Implementing Regulation (EU) 2018/2066, Delegated Regulation (EU) 2019/331, Implementing Regulation (EU) 2019/1842 or Implementing Regulation (EU) 2023/2441 has been identified, the operator or aircraft operator shall notify the competent authority and correct the non-com…
− Where a non-compliance with Implementing Regulation (EU) 2018/2066, Delegated Regulation (EU) 2019/331 or Implementing Regulation (EU) 2019/1842 has been identified, the operator or aircraft operator shall notify the competent authority and correct the non-compliance as appropriate without undue del…
+ **2.** The verifier shall document and mark as resolved in the internal verification documentation all misstatements, non-conformities or non-compliance with Implementing Regulation (EU) 2018/2066, Delegated Regulation (EU) 2019/331, Implementing Regulation (EU) 2019/1842 or Implementing Regulation …
− **2.** The verifier shall document and mark as resolved in the internal verification documentation all misstatements, non-conformities or non-compliance with Implementing Regulation (EU) 2018/2066, Delegated Regulation (EU) 2019/331 or Implementing Regulation (EU) 2019/1842 that have been corrected …
+ The verifier shall determine whether the uncorrected misstatements, individually or when aggregated with other misstatements, have a material effect on the reported total emissions, non-CO2 aviation effects, data relevant for free allocation or data relevant for climate-neutrality reporting. In asse…
− The verifier shall determine whether the uncorrected misstatements, individually or when aggregated with other misstatements, have a material effect on the total reported emissions or data relevant for free allocation. In assessing the materiality of misstatements the verifier shall consider the siz…
+ If the operator or aircraft operator does not correct the non-compliance with Implementing Regulation (EU) 2018/2066, Delegated Regulation (EU) 2019/331, Implementing Regulation (EU) 2019/1842 or Implementing Regulation (EU) 2023/2441 in accordance with paragraph 1 before the verifier issues the ver…
− If the operator or aircraft operator does not correct the non-compliance with Implementing Regulation (EU) 2018/2066, Delegated Regulation (EU) 2019/331 or Implementing Regulation (EU) 2019/1842 in accordance with paragraph 1 before the verifier issues the verification report, the verifier shall ass…
+ 
+ **2a.** For the purposes of verifying non-CO2 aviation effects reports, the materiality level shall be 5 % of the total aggregated CO2(e) reported in the non-CO2 aviation effects report.
+ **5.** For the purposes of verifying a climate-neutrality report, the materiality level shall be 5 % of any of the following:(a) the installation’s total emissions for the relevant sub-installation, where the targets achieved relate to absolute emission targets;(b) the intensity level of each releva…
+ 
+ 
+ (ea) for the purposes of verifying a climate-neutrality report, ensure that sufficient evidence has been gathered to be able to give a verification opinion with reasonable assurance that the milestones and targets laid down in the climate-neutrality plan have been achieved;
+ **1.** The verifier shall prepare and compile internal verification documentation containing at least:(a) the results of the verification activities performed;(b) the strategic analysis, risk analysis and verification plan;▼M3(c) for the purposes of verifying the operator’s or aircraft operator’s em…
− **1.** The verifier shall prepare and compile internal verification documentation containing at least:(a) the results of the verification activities performed;(b) the strategic analysis, risk analysis and verification plan;▼M2(c) sufficient information to support the verification opinion, including …
+ 
+ **1.** Based on the information collected during the verification, the verifier shall issue a verification report to the operator or aircraft operator on each emission report, each aircraft operator’s non-CO2 aviation effects report or each operator’s baseline data report, new entrant data report, a…
+ 
+ For the purposes of the first subparagraph, point (a), the operator’s or aircraft operator’s report may be verified as satisfactory only in any of the following situations:
+ (a) where the operator’s or aircraft operator’s report is free from material misstatements;
− **1.** Based on the information collected during the verification, the verifier shall issue a verification report to the operator or aircraft operator on each emission report, baseline data report, new entrant data report or annual activity level report that was subject to verification, consisting o…
+ (b) where, for the purposes of verifying a climate-neutrality report, the milestones and targets laid down in the climate-neutrality plan have been achieved.
− For the purposes of the first subparagraph, point (a), the operator’s or aircraft operator’s report may be verified as satisfactory only where the operator’s or aircraft operator’s report is free from material misstatements.
+ **3.** The verification report shall at least contain the following elements:(a) the name of the operator or aircraft operator that was subject to verification;(b) the objectives of the verification;(c) the scope of the verification;(d) a reference to the operator's or aircraft operator's report tha…
− **3.** The verification report shall at least contain the following elements:(a) the name of the operator or aircraft operator that was subject to verification;(b) the objectives of the verification;(c) the scope of the verification;(d) a reference to the operator's or aircraft operator's report tha…
+ **4.** The verifier shall describe the misstatements, non-conformities and non-compliance with Implementing Regulation (EU) 2018/2066, Delegated Regulation (EU) 2019/331, Implementing Regulation (EU) 2019/1842 or Implementing Regulation (EU) 2023/2441 in sufficient detail in the verification report …
− **4.** ►M1 The verifier shall describe the misstatements, non-conformities and non-compliance with Implementing Regulation (EU) 2018/2066, Delegated Regulation (EU) 2019/331 or Implementing Regulation (EU) 2019/1842 in sufficient detail in the verification report to allow the operator or aircraft op…
+ The verifier may conclude that the scope of the verification referred to in Article 27(1)(c) and Article 27(1) (ca) is too limited in any of the following situations:
− The verifier may conclude that the scope of the verification referred to in Article 27(1)(c) is too limited in any of the following situations:
+ (c) the monitoring plan, monitoring methodology plan or climate-neutrality plan, as appropriate, does not provide sufficient scope or clarity to conclude on the verification;
− (c) the monitoring plan or monitoring methodology plan, as appropriate, does not provide sufficient scope or clarity to conclude on the verification;
+ (e) the monitoring methodology plan has not been approved by the competent authority;
+ 
+ (f) the climate-neutrality plan has not been checked and deemed compliant by the competent authority in accordance with Article 22b(1), second subparagraph, point (c), of Delegated Regulation (EU) 2019/331.
− (e) the monitoring methodology plan has not been approved by the competent authority.
+ **1.** Where the verifier has identified areas for improvement in the operator's or aircraft operator's performance related to points (a) to (e) of this paragraph, it shall include in the verification report recommendations for improvement related to the operator's or aircraft operator's performance…
− **1.** Where the verifier has identified areas for improvement in the operator's or aircraft operator's performance related to points (a) to (e) of this paragraph, it shall include in the verification report recommendations for improvement related to the operator's or aircraft operator's performance…
+ **3.** The verifier shall always carry out site visits in the following situations:▼M1(a) when an operator’s emission report or annual activity level report is verified for the first time by the verifier;(b) for the purposes of verifying the operator’s emission report, if a verifier has not carried …
− **3.** The verifier shall always carry out site visits in the following situations:▼M1(a) when an operator’s emission report or annual activity level report is verified for the first time by the verifier;(b) for the purposes of verifying the operator’s emission report, if a verifier has not carried …
+ 
+ ### Article 33 — Simplified verification of the aircraft operator’s emission report
+ 
+ **1.** By way of derogation from Article 21(1) of this Regulation, a verifier may decide not to carry out a site visit of an aircraft operator using the simplified tools referred to in Article 55(2) of Implementing Regulation (EU) 2018/2066 to determine CO2 emissions if the verifier has concluded, b…
+ **2.** Where an aircraft operator uses the simplified tools referred to in Article 55(2) of Implementing Regulation (EU) 2018/2066 to determine the fuel consumption and the reported CO2 emission data has been generated using those tools independently from any input from the aircraft operator, the ve…
+ 
+ ### Article 33a — Simplified verification of the aircraft operator’s non-CO2 aviation effects report
− ### Article 33 — Simplified verification for aircraft operators
+ **1.** By way of derogation from Articles 7 to 27 of this Regulation, the aircraft operator’s non-CO2 aviation effects report is considered to be verified if the report is populated from NEATS or a third-party IT tool referred to in Article 56a(7) of Implementing Regulation (EU) 2018/2066, independe…
− **1.** By way of derogation from Article 21(1) of this Regulation, a verifier may decide not to carry out a site visit of an aircraft operator using the simplified tools referred to in Article 55(2) of Implementing Regulation (EU) 2018/2066 if the verifier has concluded, based on its risk analysis, …
+ **2.** Where the non-CO2 aviation effects report of an aircraft operator other than those referred to in paragraph 1, is populated from NEATS or a third party IT tool referred to in Article 56a(7) of Implementing Regulation (EU) 2018/2066, independently from any input of and without amendment by tha…
− **2.** Where an aircraft operator uses the simplified tools referred to in Article 55(2) of Implementing Regulation (EU) 2018/2066 to determine the fuel consumption and the reported data has been generated using those tools independently from any input from the aircraft operator, the verifier may, b…
+ ### Article 34b — Virtual site visits for the verification of aircraft operator’s reports
− ### Article 34b — Virtual site visits for the verification of aircraft operator’s emission reports
+ **1.** By way of derogation from Article 21(1), the verifier may decide to carry out a virtual site visit for the purpose of verifying an aircraft operator’s emission report or an aircraft operator’s non-CO2 aviation effects report in other cases than those covered by Article 34a. The verifier’s dec…
− **1.** By way of derogation from Article 21(1), the verifier may decide to carry out a virtual site visit for the purpose of verifying an aircraft operator’s report in other cases than those covered by Article 34a. The verifier’s decision to carry out a virtual site visit shall be based on the outco…
+ **3.** In other cases than those covered by Article 34a, the verifier shall always carry out a physical site visit in any of the following situations:▼M3(a) when the aircraft operator’s emission report or non-CO2 aviation effects report is verified for the first time by the verifier;▼C2(b) if a veri…
− **3.** In other cases than those covered by Article 34a, the verifier shall always carry out a physical site visit in any of the following situations:(a) when the aircraft operator’s emission report is verified for the first time by the verifier;(b) if a verifier has not carried out a physical site …
+ Where the verifier is carrying out verification of baseline data reports, new entrant data reports, annual activity level reports or climate-neutrality reports the verification team shall include in addition at least one person with the technical competence and understanding required to assess the s…
− Where the verifier is carrying out verification of baseline data reports, new entrant data reports or annual activity level reports the verification team shall include in addition at least one person with the technical competence and understanding required to assess the specific technical aspects re…
+ **1.** An EU ETS auditor shall have the competence to perform the verification. To this end, the EU ETS auditor shall have at least:▼M3(a) knowledge of Directive 2003/87/EC, Implementing Regulation (EU) 2018/2066, Delegated Regulation (EU) 2019/331, Implementing Regulation (EU) 2019/1842 or Implemen…
− **1.** An EU ETS auditor shall have the competence to perform the verification. To this end, the EU ETS auditor shall have at least:▼M1(a) knowledge of Directive 2003/87/EC, Implementing Regulation (EU) 2018/2066, Delegated Regulation (EU) 2019/331 and Implementing Regulation (EU) 2019/1842 in the c…
+ An unacceptable risk to impartiality or a conflict of interest referred to in the first sentence of the first subparagraph shall be considered to have arisen in particular in any of the following cases:
− An unacceptable risk to impartiality or a conflict of interest referred to in the first sentence of the first subparagraph shall be considered to have arisen in particular in either of the following cases:
+ 
+ (b) where a verifier or any part of the same legal entity provides technical assistance to develop or maintain the system implemented to monitor and report emissions, non-CO2 aviation effects or data relevant for free allocation;
+ 
+ (c) where a verifier carries out a verification of the climate-neutrality report and that verifier or any part of the same legal entity provides consulting services referred to in point (a), technical assistance referred to in point (b) or consultancy services regarding the measures and investments …
+ (d) where a verifier carries out a verification of the climate-neutrality report and that verifier or any part of the same legal entity provides consulting services referred to in point (a), technical assistance referred to in point (b) or consulting services to develop the climate-neutrality plan o…
− (b) where a verifier or any part of the same legal entity provides technical assistance to develop or maintain the system implemented to monitor and report emissions, tonne-kilometre data or data relevant for free allocation.
+ 
+ **5a.** For the purposes of verifying the regulated entity’s reports, the verifier shall check, as part of the check referred to in paragraph 1:(a) the regulated entity’s evidence demonstrating compliance of zero-rated biomass fuels with the sustainability and greenhouse gas savings criteria laid do…
+ 1. the verification of a regulated entity’s report concerns a category A entity, as specified in Article 75e(2), point (a), of Implementing Regulation (EU) 2018/2066, whereby: (a) all the fuel streams released for consumption by the regulated entity are commercial standard fuels or fuels equivalent …
− 1. the verification of a regulated entity’s report concerns a category A entity, as specified in Article 75e(2), point (a), of Implementing Regulation (EU) 2018/2066, whereby: (a) the fuel streams released for consumption by the regulated entity are commercial standard fuels; (b) default values are …
+ 
+ 3. the verification of a regulated entity’s report concerns a category A entity, as specified in Article 75e(2), point (a), of Implementing Regulation (EU) 2018/2066, or a category B entity as specified in Article 75e(2), point (b), of that Implementing Regulation whereby: (a) the regulated entity c…
+ ### Article 43x — Simplified verification plan, virtual site visits and simplified verification
+ 
+ **1.** Articles 34 and 34a shall apply to the verification of regulated entity’s emissions covered by Chapter IVa of Directive 2003/87/EC. For that purpose, any reference to operator, installation and aircraft operator shall be read as if it were a reference to the regulated entity.
+ 
+ **2.** For the purpose of verifying a regulated entity’s emissions report pertaining to the reporting periods 2025 and 2026, the verifier may, based on the risk analysis, decide not to carry out checks on the methodology to determine the released fuel amounts if the quantity of the released fuel amo…
+ 
+ **3.** The regulated entity shall provide the verifier with access to the evidence as referred to in paragraph 2, (point (a) and evidence from computerised system as referred to in paragraph 2, (point (b), in order to cross-check the quantity of the fuel amounts in the evidence with the released fue…
− 3. the verification of a regulated entity’s report concerns a category A entity, as specified in Article 75e(2), point (a), of Implementing Regulation (EU) 2018/2066, or a category B entity as specified in Article 75e(2), point (b), of that Implementing Regulation whereby: (a) the regulated entity c…
+ **4.** Article 43v(7)(a) shall not apply if the conditions laid down in Article 43w(3) are applicable and the verifier has decided not to carry out checks on the methodology to determine the released fuel amounts in accordance with paragraph 2.
− ### Article 43x — Simplified verification plan and virtual site visits
+ **5.** Article 43v(7)(a) shall not apply if the conditions laid down in Article 43w(2) are applicable.
− Articles 34 and 34a shall apply to the verification of regulated entity’s emissions covered by Chapter IVa of Directive 2003/87/EC. For that purpose any reference to operator, installation and aircraft operator shall be read as if it were a reference to the regulated entity.
+ 
+ For the purpose of verifying baseline data reports, new entrant data reports, annual activity level reports or climate-neutrality reports, a verifier issuing a verification report to an operator shall in addition be accredited for activity group No 98 referred to in Annex I.
+ 
+ By way of derogation from the first subparagraph, where the aircraft operator includes its own flight information, data on flight trajectories or aircraft properties in NEATS or a third party IT tool approved by the Commission pursuant to Article 56a(7) and (8) of Implementing Regulation (EU) 2018/2…
+ The accreditation certificates for the verification of aircraft operator’s emissions reports issued under activity group 12 of the scope of accreditation, which are valid on 31 March 2025, shall be considered issued for activity group 12a under the scope of accreditation.
− For the purpose of verifying baseline data reports, new entrant data reports or annual activity level reports, a verifier issuing a verification report to an operator shall in addition be accredited for activity group No 98 referred to in Annex I.
+ The assessment team shall include at least one person with the knowledge of the monitoring and reporting of greenhouse gas emissions or non-CO2 aviation effects pursuant to Implementing Regulation (EU) 2018/2066 that are relevant for the scope of accreditation and the competence and understanding re…
− The assessment team shall include at least one person with the knowledge of the monitoring and reporting of greenhouse gas emissions pursuant to Implementing Regulation (EU) 2018/2066 that are relevant for the scope of accreditation and the competence and understanding required to assess the verific…
+ **1.** An assessor shall have the competence to carry out the activities required under Chapter IV when assessing the verifier. To that end, the assessor shall:(a) meet the requirements laid down in the harmonised standard pursuant to Regulation (EC) No 765/2008 referred to in Annex III;▼M3(b) have …
− **1.** An assessor shall have the competence to carry out the activities required under Chapter IV when assessing the verifier. To that end, the assessor shall:(a) meet the requirements laid down in the harmonised standard pursuant to Regulation (EC) No 765/2008 referred to in Annex III;▼M1(b) have …
+ **2.** A technical expert shall have the competence required to support the lead assessor and assessor effectively on the subject matter for which knowledge and expertise of such expert is requested. In addition, the technical expert shall:▼M3(a) have knowledge of Directive 2003/87/EC, Implementing …
− **2.** A technical expert shall have the competence required to support the lead assessor and assessor effectively on the subject matter for which knowledge and expertise of such expert is requested. In addition, the technical expert shall:▼M1(a) have knowledge of Directive 2003/87/EC, Implementing …
+ **1.** Member States may require verifiers to use electronic templates or specific file formats for verification reports in accordance with Article 74(1) or Article 75u of Implementing Regulation (EU) 2018/2066, in accordance with Article 13 of Delegated Regulation (EU) 2019/331, or in accordance wi…
− **1.** Member States may require verifiers to use electronic templates or specific file formats for verification reports in accordance with Article 74(1) or Article 75u of Implementing Regulation (EU) 2018/2066 or in accordance with Article 13 of Delegated Regulation (EU) 2019/331.
+ **1.** For the purposes of enabling the national accreditation body to draft the accreditation work programme and the management report referred to in Article 71, a verifier shall by 15 November of each year send the following information to the national accreditation body that has accredited that v…
− **1.** For the purposes of enabling the national accreditation body to draft the accreditation work programme and the management report referred to in Article 71, a verifier shall by 15 November of each year send the following information to the national accreditation body that has accredited that v…