What changed, Commission Implementing Regulation (EU) 2023/2122 of 17 October 2023 amending Implementing Regulation (EU) 201…

+ ### Article 1
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− Article 1
+ (1) Article 2 is replaced by the following: ‘Article 2 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 acti…
− | (1) | Article 2 is replaced by the following:‘Article 2This 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 ac…
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+ (2) Article 3 is amended as follows: (a) point (3) is deleted; (b) point (7) is replaced by the following: ‘(7) “calculation factors” means net calorific value, emission factor, preliminary emission factor, oxidation factor, conversion factor, carbon content, biomass fraction or unit conversion fact…
− | (2) | Article 3 is amended as follows:(a)point (3) is deleted;(b)point (7) is replaced by the following:‘(7)“calculation factors” means net calorific value, emission factor, preliminary emission factor, oxidation factor, conversion factor, carbon content, biomass fraction or unit conversion factor…
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− | (a) | point (3) is deleted; |
− | (b) | point (7) is replaced by the following:‘(7)“calculation factors” means net calorific value, emission factor, preliminary emission factor, oxidation factor, conversion factor, carbon content, biomass fraction or unit conversion factor;’; |
− | ‘(7) | “calculation factors” means net calorific value, emission factor, preliminary emission factor, oxidation factor, conversion factor, carbon content, biomass fraction or unit conversion factor;’; |
− | (c) | point (8) is replaced by the following:‘(8)“tier” means a set requirement used for determining activity data, calculation factors, annual emission and annual average hourly emission, released fuel amount and scope factor;’; |
− | ‘(8) | “tier” means a set requirement used for determining activity data, calculation factors, annual emission and annual average hourly emission, released fuel amount and scope factor;’; |
− | (d) | point (9) is replaced by the following:‘(9)“inherent risk” means the susceptibility of a parameter in the annual emissions report to misstatements that could be material, individually or when aggregated with other misstatements, before taking into consideration the effect of any related cont…
− | ‘(9) | “inherent risk” means the susceptibility of a parameter in the annual emissions report to misstatements that could be material, individually or when aggregated with other misstatements, before taking into consideration the effect of any related control activities;’; |
− | (e) | point (10) is replaced by the following:‘(10)“control risk” means the susceptibility of a parameter in the annual emissions report to misstatements that could be material, individually or when aggregated with other misstatements, and not prevented or detected and corrected on a timely basis …
− | ‘(10) | “control risk” means the susceptibility of a parameter in the annual emissions report to misstatements that could be material, individually or when aggregated with other misstatements, and not prevented or detected and corrected on a timely basis by the control system;’; |
− | (f) | point (12) is replaced by the following:‘(12)“reporting period” means a calendar year during which emissions have to be monitored and reported;’; |
− | ‘(12) | “reporting period” means a calendar year during which emissions have to be monitored and reported;’; |
− | (g) | point (13) is replaced by the following:‘(13)“emission factor” means the average emission rate of a greenhouse gas relative to the activity data of a source stream or a fuel stream assuming complete oxidation for combustion and complete conversion for all other chemical reactions;’; |
− | ‘(13) | “emission factor” means the average emission rate of a greenhouse gas relative to the activity data of a source stream or a fuel stream assuming complete oxidation for combustion and complete conversion for all other chemical reactions;’; |
− | (h) | point (20) is replaced by the following:‘(20)“conservative” means that a set of assumptions is defined in order to ensure that no under-estimation of annual emissions occurs;’; |
− | ‘(20) | “conservative” means that a set of assumptions is defined in order to ensure that no under-estimation of annual emissions occurs;’; |
− | (i) | the following point (21ca) is inserted:‘(21ca)“municipal waste” means municipal waste as defined in Article 3, point (2b), of Directive 2008/98/EC;’; |
− | ‘(21ca) | “municipal waste” means municipal waste as defined in Article 3, point (2b), of Directive 2008/98/EC;’; |
− | (j) | the following point (23a) is inserted:‘(23a)“eligible aviation fuel” means fuel types eligible for the support under Article 3c(6) of Directive 2003/87/EC;’; |
− | ‘(23a) | “eligible aviation fuel” means fuel types eligible for the support under Article 3c(6) of Directive 2003/87/EC;’; |
− | (k) | the following point (34a) is inserted:‘(34a)“mixed aviation fuel” means a fuel which contains both eligible aviation fuel and fossil fuel;’; |
− | ‘(34a) | “mixed aviation fuel” means a fuel which contains both eligible aviation fuel and fossil fuel;’; |
− | (l) | the following point (38a) is inserted:‘(38a)“eligible fraction” means the ratio of eligible aviation fuel blended in the fossil fuel;’; |
− | ‘(38a) | “eligible fraction” means the ratio of eligible aviation fuel blended in the fossil fuel;’; |
− | (m) | point (48) is deleted; |
− | (n) | point (59) is replaced by the following:‘(59)“proxy data” means annual values which are empirically substantiated or derived from accepted sources and which an operator or regulated entity as defined in Article 3 of Directive 2003/87/EC uses to substitute the activity data, the released fuel…
− | ‘(59) | “proxy data” means annual values which are empirically substantiated or derived from accepted sources and which an operator or regulated entity as defined in Article 3 of Directive 2003/87/EC uses to substitute the activity data, the released fuel amounts or the calculation factors for the…
− | (o) | the following points are added:‘(64)“fuel stream” means a fuel as defined in Article 3, point (af), of Directive 2003/87/EC, released for consumption through specific physical means, such as pipelines, trucks, rail, ships or fuel stations, and giving rise to emissions of relevant greenhouse …
− | ‘(64) | “fuel stream” means a fuel as defined in Article 3, point (af), of Directive 2003/87/EC, released for consumption through specific physical means, such as pipelines, trucks, rail, ships or fuel stations, and giving rise to emissions of relevant greenhouse gases as a result of its consumpti…
− | (65) | “national fuel stream” means the aggregation, per fuel type, of fuels streams of all regulated entities in the territory of a Member State; |
− | (66) | “scope factor” means the factor between zero and one that is used to determine the share of a fuel stream that is used for combustion in sectors covered by Annex III to Directive 2003/87/EC; |
− | (67) | “released fuel amount” means data on the amount of fuel as defined in Article 3, point (af), of Directive 2003/87/EC which is released for consumption and expressed as energy in terajoules, mass in tonnes or volume in normal cubic metres or the equivalent in litres, where appropriate, befor…
− | (68) | “unit conversion factor” means a factor converting the unit in which released fuel amounts are expressed, into amounts expressed as energy in terajoules, mass in tonnes or volume in normal cubic metres or the equivalent in litres, where appropriate, which comprises all relevant factors such…
− | (69) | “final consumer” for the purposes of this Regulation means any natural or legal person that is the end user of the fuel as defined in Article 3, point (af) of Directive 2003/87/EC, whose annual fuel consumption does not exceed 1 tonne of CO2; |
− | (70) | “released for consumption” for the purposes of this Regulation means the moment where the excise duty on a fuel, as defined in Article 3, point (af), of Directive 2003/87/EC, becomes chargeable in accordance with Articles 6(2) and (3) of Council Directive (EU) 2020/262(*1) or, where applica…
+ (3) in Article 15(4), point (b) is deleted;
− | (3) | in Article 15(4), point (b) is deleted; |
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+ (4) Article 18 is amended as follows: (a) paragraph 1 is replaced by the following: **‘1.** Where an operator or aircraft operator claims that applying a specific monitoring methodology would incur unreasonable costs, the competent authority shall assess whether the costs are unreasonable, taking in…
− | (4) | Article 18 is amended as follows:(a)paragraph 1 is replaced by the following:‘1. Where an operator or aircraft operator claims that applying a specific monitoring methodology would incur unreasonable costs, the competent authority shall assess whether the costs are unreasonable, taking into …
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− | (a) | paragraph 1 is replaced by the following:‘1. Where an operator or aircraft operator claims that applying a specific monitoring methodology would incur unreasonable costs, the competent authority shall assess whether the costs are unreasonable, taking into account the operator’s justification…
− | (b) | paragraph 4 is replaced by the following:‘4. Measures relating to the improvement of an installation’s monitoring methodology shall not be deemed to incur unreasonable costs up to an accumulated amount of EUR 4 000 per reporting period. For installations with low emissions that threshold sha…
+ (5) Article 39 is amended as follows: (a) the following paragraph 2a is inserted: **‘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 operat…
− | (5) | Article 39 is amended as follows:(a)the following paragraph 2a is inserted:‘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 …
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− | (a) | the following paragraph 2a is inserted:‘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 autho…
− | (b) | paragraph 3 is replaced by the following:‘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 biomas…
+ (6) In Article 43(4) the following subparagraph is added: ‘Where the method proposed by the operator involves continuous sampling from the flue gas stream and the installation consumes natural gas from the grid, the operator shall subtract the CO2 stemming from any biogas contained in the natural ga…
− | (6) | In Article 43(4) the following subparagraph is added: ‘Where the method proposed by the operator involves continuous sampling from the flue gas stream and the installation consumes natural gas from the grid, the operator shall subtract the CO2 stemming from any biogas contained in the natura…
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+ (7) Article 48 is amended as follows: (a) in paragraph 2, first subparagraph, the following sentence is added: ‘For the determination of the biomass fraction of the inherent CO2 in accordance with Article 39, the operator of the transferring installation shall ensure the chosen monitoring methodolog…
− | (7) | Article 48 is amended as follows:(a)in paragraph 2, first subparagraph, the following sentence is added: ‘For the determination of the biomass fraction of the inherent CO2 in accordance with Article 39, the operator of the transferring installation shall ensure the chosen monitoring methodol…
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− | (a) | in paragraph 2, first subparagraph, the following sentence is added: ‘For the determination of the biomass fraction of the inherent CO2 in accordance with Article 39, the operator of the transferring installation shall ensure the chosen monitoring methodology does not systematically underest…
− | (b) | in paragraph 3, the first subparagraph is replaced by the following:‘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…
+ (8) in Chapter IV, the title is replaced by the following: ‘MONITORING OF EMISSIONS FROM AVIATION’;
− | (8) | in Chapter IV, the title is replaced by the following: ‘MONITORING OF EMISSIONS FROM AVIATION’; |
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+ (9) in Article 51, paragraph 2 is deleted;
− | (9) | in Article 51, paragraph 2 is deleted; |
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+ (10) in Article 52, paragraph 2 is deleted;
− | (10) | in Article 52, paragraph 2 is deleted; |
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+ (11) Article 53 is amended as follows: (a) in paragraph 1, the following subparagraph is added: ‘For the purpose of reporting pursuant to Article 7 of Commission Delegated Regulation (EU) 2019/1603 (*3), the aircraft operator shall determine and report as a memo-item the CO2 emissions which result f…
− | (11) | Article 53 is amended as follows:(a)in paragraph 1, the following subparagraph is added: ‘For the purpose of reporting pursuant to Article 7 of Commission Delegated Regulation (EU) 2019/1603(*3), the aircraft operator shall determine and report as a memo-item the CO2 emissions which result …
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− | (a) | in paragraph 1, the following subparagraph is added: ‘For the purpose of reporting pursuant to Article 7 of Commission Delegated Regulation (EU) 2019/1603(*3), the aircraft operator shall determine and report as a memo-item the CO2 emissions which result from multiplying the annual consumpti…
− | (b) | in paragraph 6, the following subparagraph is inserted after the first subparagraph: ‘The aircraft operators shall use the default emissions factors set out in Table 1 in Annex III as the preliminary emission factor.’; |
+ (12) Article 54 is amended as follows: (a) paragraph 1 is replaced by the following: **‘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…
− | (12) | Article 54 is amended as follows:(a)paragraph 1 is replaced by the following:‘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 op…
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− | (a) | paragraph 1 is replaced by the following:‘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 …
− | (b) | in paragraph 2, the following subparagraphs are added: ‘Additionally, the aircraft operator shall provide evidence to the satisfaction of the competent authority that the biofuel is attributed to the flight immediately following the fuel uplift of that flight.Where several subsequent flights…
− | (c) | paragraph 3 is replaced by the following:‘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.Where biofuel cannot be physically attributed at an aerodrome to …
− | (d) | the following paragraph 3a is inserted:‘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 ope…
− | (a) | the total amount of biofuel claimed does not exceed the total fuel usage of that aircraft operator for flights for which allowances have to be surrendered according to Article 12(3) of Directive 2003/87/EC, originating from the aerodrome at which the biofuel is supplied; |
− | (b) | the amount of biofuel for flights for which allowances have to be surrendered according to Article 12(3) of Directive 2003/87/EC does not exceed the total quantity of biofuel purchased from which the total quantity of biofuel sold to third parties is subtracted; |
− | (c) | the biomass fraction of the biofuel attributed to flights aggregated per aerodrome pair does not exceed the maximum blending limit for that biofuel as certified according to a recognised international standard; |
− | (d) | there is no double counting of the same biofuel quantity, in particular that the biofuel purchased is not claimed to be used in an earlier report or by anyone else, or in another system. |
− | (e) | paragraph 4 is replaced by the following:‘4. The emission factor for biofuel shall be zero.For the purpose of this paragraph, Article 38(5) shall apply to combustion of biofuel by aircraft operators.The emission factor of each mixed fuel shall be calculated and reported as the preliminary em…
+ (13) the following Article 54a is inserted: ‘Article 54a Specific provisions for eligible aviation fuels **1.** For the purpose of the sixth subparagraph of Article 3c(6) of Directive 2003/87/EC, the commercial aircraft operator shall establish, document, implement and maintain a written procedure i…
− | (13) | the following Article 54a is inserted:‘Article 54aSpecific provisions for eligible aviation fuels1. 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 o…
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− | (a) | the total amount of eligible aviation fuel claimed does not exceed the total fuel usage of that aircraft operator for flights for which allowances have to be surrendered according to Article 12(3) of Directive 2003/87/EC, originating from the aerodrome at which the eligible aviation fuel is …
− | (b) | the amount of eligible aviation fuel for flights for which allowances have to be surrendered according to Article 12(3) of Directive 2003/87/EC does not exceed the total quantity of eligible aviation fuel purchased from which the total quantity of eligible aviation fuel sold to third parties…
− | (c) | the eligible fraction of the eligible aviation fuel attributed to flights aggregated per aerodrome pair does not exceed the maximum blending limit for that eligible aviation fuel as certified according to a recognised international standard, if such limitation applies; |
− | (d) | there is no double counting of the same eligible aviation fuel quantity, in particular that the eligible aviation fuel purchased is not claimed to be used in an earlier report or by anyone else, or in another system. |
+ (14) in Article 55(2), the first subparagraph is replaced by the following: **‘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 a…
− | (14) | in Article 55(2), the first subparagraph is replaced by the following:‘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 al…
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+ (15) Article 57 is deleted;
− | (15) | Article 57 is deleted; |
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+ (16) Article 58 is amended as follows: (a) in paragraph 1, the second subparagraph is deleted; (b) in paragraph 2, points (c) and (d) are replaced by the following: ‘(c) each step in the data flow from primary data to annual emissions which shall reflect the sequence and interaction between the data…
− | (16) | Article 58 is amended as follows:(a)in paragraph 1, the second subparagraph is deleted;(b)in paragraph 2, points (c) and (d) are replaced by the following:‘(c)each step in the data flow from primary data to annual emissions which shall reflect the sequence and interaction between the data f…
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− | (a) | in paragraph 1, the second subparagraph is deleted; |
− | (b) | in paragraph 2, points (c) and (d) are replaced by the following:‘(c)each step in the data flow from primary data to annual emissions which shall reflect the sequence and interaction between the data flow activities, including relevant formulas and data aggregation steps applied;(d)the relev…
− | ‘(c) | each step in the data flow from primary data to annual emissions which shall reflect the sequence and interaction between the data flow activities, including relevant formulas and data aggregation steps applied; |
− | (d) | the relevant processing steps related to each specific data flow activity, including the formulas and data used to determine the emissions;’; |
+ (17) Article 59 is amended as follows: (a) paragraph 1 is replaced by the following: **‘1.** The operator or aircraft operator shall establish, document, implement and maintain an effective control system to ensure that the annual emissions report resulting from data flow activities does not contain…
− | (17) | Article 59 is amended as follows:(a)paragraph 1 is replaced by the following:‘1. The operator or aircraft operator shall establish, document, implement and maintain an effective control system to ensure that the annual emissions report resulting from data flow activities does not contain mi…
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− | (a) | paragraph 1 is replaced by the following:‘1. The operator or aircraft operator shall establish, document, implement and maintain an effective control system to ensure that the annual emissions report resulting from data flow activities does not contain misstatements and is in conformity with…
− | (b) | in paragraph 4, the first subparagraph is replaced by the following:‘4. The operator or aircraft operator shall monitor the effectiveness of the control system, including by carrying out internal reviews and taking into account the findings of the verifier during the verification of annual e…
+ (18) in Article 64(2), point (c) is replaced by the following: ‘(c) Implementation of appropriate corrective action, including correcting any affected data in the emission report as appropriate.’;
− | (18) | in Article 64(2), point (c) is replaced by the following:‘(c)Implementation of appropriate corrective action, including correcting any affected data in the emission report as appropriate.’; |
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− | ‘(c) | Implementation of appropriate corrective action, including correcting any affected data in the emission report as appropriate.’; |
+ (19) Article 67 is amended as follows: (a) in paragraph 1, the second subparagraph is replaced by the following: ‘The documented and archived monitoring data shall allow for the verification of the annual emissions reports in accordance with Implementing Regulation (EU) 2018/2067. Data reported by t…
− | (19) | Article 67 is amended as follows:(a)in paragraph 1, the second subparagraph is replaced by the following: ‘The documented and archived monitoring data shall allow for the verification of the annual emissions reports in accordance with Implementing Regulation (EU) 2018/2067. Data reported by…
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− | (a) | in paragraph 1, the second subparagraph is replaced by the following: ‘The documented and archived monitoring data shall allow for the verification of the annual emissions reports in accordance with Implementing Regulation (EU) 2018/2067. Data reported by the operator or aircraft operator co…
− | (b) | in paragraph 2, the second subparagraph is replaced by the following: ‘The operator or aircraft operator shall, upon request, make those documents available to the competent authority and to the verifier verifying the emissions report in accordance with Implementing Regulation (EU) 2018/2067…
+ (20) Article 68 is amended as follows: (a) paragraph 2 is deleted; (b) paragraph 3 is replaced by the following: **‘3.** The annual emissions reports shall contain at least the information listed in Annex X.’ ; (c) the following paragraph is added: **‘4.** Member States shall submit the verified ann…
− | (20) | Article 68 is amended as follows:(a)paragraph 2 is deleted;(b)paragraph 3 is replaced by the following:‘3. The annual emissions reports shall contain at least the information listed in Annex X.’;(c)the following paragraph is added:‘4. Member States shall submit the verified annual emissions…
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− | (a) | paragraph 2 is deleted; |
− | (b) | paragraph 3 is replaced by the following:‘3. The annual emissions reports shall contain at least the information listed in Annex X.’; |
− | (c) | the following paragraph is added:‘4. Member States shall submit the verified annual emissions report of each installation for the incineration of municipal waste as referred to in Annex I to Directive 2003/87/EC to the Commission by 30 April of each year.Where the Competent Authority has cor…
+ (21) in Article 69(1), points (a) to (c) are amended as follows: ‘(a) for a category A installation, by 30 June every 5 years; (b) for a category B installation, by 30 June every 3 years; (c) for a category C installation, by 30 June every 2 years.’;
− | (21) | in Article 69(1), points (a) to (c) are amended as follows:‘(a)for a category A installation, by 30 June every 5 years;(b)for a category B installation, by 30 June every 3 years;(c)for a category C installation, by 30 June every 2 years.’; |
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− | ‘(a) | for a category A installation, by 30 June every 5 years; |
− | (b) | for a category B installation, by 30 June every 3 years; |
− | (c) | for a category C installation, by 30 June every 2 years.’; |
+ (22) Article 72 is amended as follows: (a) in paragraph 1, the second subparagraph is deleted; (b) paragraph 3 is deleted;
− | (22) | Article 72 is amended as follows:(a)in paragraph 1, the second subparagraph is deleted;(b)paragraph 3 is deleted; |
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− | (a) | in paragraph 1, the second subparagraph is deleted; |
− | (b) | paragraph 3 is deleted; |
+ (23) in Article 74(1), the first subparagraph is replaced by the following: **‘1.** Member States may require the operator and aircraft operator to use electronic templates or specific file formats for submission of monitoring plans and changes to the monitoring plan, as well as for submission of an…
− | (23) | in Article 74(1), the first subparagraph is replaced by the following:‘1. Member States may require the operator and aircraft operator to use electronic templates or specific file formats for submission of monitoring plans and changes to the monitoring plan, as well as for submission of ann…
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+ (24) the following Chapters VIIa and VIIb are inserted: ‘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 allow…
− | (24) | the following Chapters VIIa and VIIb are inserted: ‘CHAPTER VIIaMONITORING OF EMISSIONS FROM REGULATED ENTITIESSECTION 1General provisionsArticle 75aGeneral principlesArticles 4, 5, 6, 7, 8, 9 and 10 of this Regulation shall apply to the emissions, regulated entities and allowances covered …
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− | (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. |
− | (a) | any reference to operator or aircraft operator shall be read as if it were a reference to the regulated entity; |
− | (b) | any reference to aviation activity shall be read as if it were a reference to the activity of the regulated entity. |
− | (a) | changes to the category of the regulated entity where such changes require a change in the monitoring methodology or lead to a change of the applicable materiality level pursuant to Article 23 of Implementing Regulation (EU) 2018/2067; |
− | (b) | notwithstanding Article 75n, changes regarding whether the regulated entity is considered a “regulated entity with low emissions”; |
− | (c) | a change in the tier applied; |
− | (d) | the introduction of new fuel streams; |
− | (e) | a change in the categorisation of fuel streams – between major or de-minimis fuel streams where such a change requires a change to the monitoring methodology; |
− | (f) | a change to the default value for a calculation factor, where the value is to be laid down in the monitoring plan; |
− | (g) | a change in the default value for the scope factor; |
− | (h) | the introduction of new methods or changes to existing methods related to sampling, analysis or calibration, where this has a direct impact on the accuracy of emissions data. |
− | (a) | switching from default values to analyses to determine calculation factors; |
− | (b) | an increase of the number of analyses per fuel stream; |
− | (c) | where the specific measuring task does not fall under national legal metrological control, the substitution of measuring instruments with instruments complying with relevant requirements of legal metro- logical control of the Member State in similar applications, or to measuring instruments …
− | (d) | shortening calibration and maintenance intervals of measuring instruments; |
− | (e) | improvements to data-flow activities and control activities that significantly reduce the inherent or control risk; |
− | (f) | regulated entities switching to more accurate identification of the scope factor. |
− | (a) | a category A entity, where from 2027 to 2030 the average verified annual emissions in the 2 years preceding the reporting period, with the exclusion of CO2 stemming from biomass, are equal to or less than 50 000 tonnes of CO2(e); |
− | (b) | a category B entity, where from 2027 to 2030 the average verified annual emissions in the 2 years preceding the reporting period, with the exclusion of CO2 stemming from biomass, are more than 50 000 tonnes of CO2(e). |
− | (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; |
− | (b) | major fuel streams, where the fuel streams do not fall within the category referred to in point (a). |
− | (a) | the reasons for deviating from the monitoring plan as approved by the competent authority; |
− | (b) | the details of the interim monitoring methodology that the regulated entity is using to determine the emissions until the conditions for the application of the monitoring plan as approved by the competent authority have been restored; |
− | (c) | the measures the regulated entity is taking to restore the conditions for the application of the monitoring plan as approved by the competent authority; |
− | (d) | the anticipated point in time when application of the monitoring plan as approved by the competent authority will be resumed. |
− | (a) | at least the tiers listed in Annex V, in the case of a category A entity, or where a calculation factor is required for a fuel stream that is a commercial standard fuel; |
− | (b) | in cases other than those referred to in point (a), the highest tier as defined in Annex IIa. |
− | (a) | where the regulated entities and the fuel streams covered correspond to entities with reporting obligations under and energy products subject to national legislation transposing Directives 2003/96/EC and (EU) 2020/262, on the basis of the measurement methods used for the purposes of those ac…
− | (b) | on the basis of aggregation of measurement of quantities at the point where the fuel streams are released for consumption; |
− | (c) | on the basis of continual measurement at the point where the fuel streams are released for consumption. |
− | (a) | any reference to operator is to be read as if it were a reference to the regulated entity; |
− | (b) | any reference to activity data is to be read as if it were a reference to the released fuel amounts; |
− | (c) | any reference to fuels or materials is to be read as if it were a reference to fuels as defined in Article 3(af) of Directive 2003/87/EC; |
− | (d) | any reference to Annex II is to be read as if it were a reference to Annex IIa. |
− | (a) | below 2 % for net calorific value; |
− | (b) | below 2 % for emission factor, where the released fuel amounts are expressed as energy content. |
− | (a) | methods based on the physical distinction of fuel flows, including methods based on the distinction of geographical region or based on the use of separate measuring instruments; |
− | (b) | methods based on the chemical properties of fuels, which allow regulated entities to demonstrate that the relevant fuel can only be used for combustion in specific sectors, due to legal, technical or economic reasons; |
− | (c) | use of fiscal marker in accordance with Council Directive 95/60/EC(*5); |
− | (d) | use of the verified annual emissions report referred to in Article 68(1); |
− | (e) | chain of traceable contractual arrangements and invoices (“chain of custody”), representing the whole supply chain from the regulated entity to the consumers, including final consumers; |
− | (f) | use of national markers or colours (dyes) for fuels, based on national legislation; |
− | (g) | indirect methods allowing an accurate differentiation of the end uses of the fuels at the time when they are released for consumption, such as sector-specific consumption profiles, typical ranges of capacity of consumers’ fuel consumption levels, and pressure levels such as those of gaseous …
− | (a) | for the purposes of reporting emissions in the reporting years 2024 to 2026 the regulated entity demonstrates to the satisfaction of the competent authority that using default values lower than 1 leads to a more accurate determination of emissions, or |
− | (b) | for the purposes of reporting emissions in the reporting years as from 1 January 2027 the regulated entity demonstrates to the satisfaction of the competent authority that using default values lower than 1 leads to a more accurate determination of emissions and that at least one of the follo…
− | (i) | the fuel stream is a de-minimis fuel stream; |
− | (ii) | the default value for the fuel stream is not lower than 0,95 for fuel uses in sectors covered by Annex III to Directive 2003/87/EC or not higher than 0,05 for fuel uses in sectors not covered by that Annex. |
− | (a) | any reference to operator is to be read as if it were a reference to the regulated entity; |
− | (b) | any reference to activity data is to be read as if it were a reference to the released fuel amounts; |
− | (c) | any reference to source streams is to be read as if it were a reference to fuel streams; |
− | (d) | any reference to Annex II is to be read as if it were a reference to Annex IIa; |
− | (e) | any reference to paragraph 39(2) is to be read as a reference to paragraph 3 of this Article. |
− | (a) | from 2027 to 2030 the average verified annual emissions in the 2 years preceding the reporting period, with the exclusion of CO2 stemming from biomass, were less than 1 000 tonnes of CO2 per year; |
− | (b) | from 2031 the average annual emissions of that regulated entity reported in the verified emissions reports during the trading period immediately preceding the current trading period, with the exclusion of CO2 stemming from biomass, were less than 1 000 tonnes of CO2 per year; |
− | (c) | where the average annual emissions referred to in point (a) are not available or no longer representative for the purpose of point (a), but the annual emissions of that regulated entity for the next 5 years, with the exclusion of CO2 stemming from biomass, will be, based on a conservative es…
− | (a) | for a category A entity, by 31 July every 5 years; |
− | (b) | for a category B entity, by 31 July every 3 years; |
− | (c) | for any regulated entity that is using the default scope factor as referred to in Article 75l(3) and (4), by 31 July 2026. |
− | (a) | no verified annual emission report has been submitted by the regulated entity by the deadline required pursuant to Article 75p; |
− | (b) | the verified annual emissions report referred to in Article 75p is not in compliance with this Regulation; |
− | (c) | the annual emissions report of a regulated entity has not been verified in accordance with Implementing Regulation (EU) 2018/2067. |
− | (a) | the sectors in which the fuels as defined in Article 3, point (af), of Directive 2003/87/EC are released for consumption and are combusted shall be labelled using the CRF codes; |
− | (b) | the fuels as defined in Article 3, point (af), of Directive 2003/87/EC shall be labelled using the CN-codes in accordance with national legislation transposing Directives 2003/96/EC and 2009/30/EC, where relevant; |
− | (c) | to ensure consistency with reporting for tax purposes pursuant to national legislation transposing Directives 2003/96/EC and (EU) 2020/262, the regulated entity shall use, where relevant, the economic operator registration and identification number pursuant to Regulation (EU) No 952/2013(*6)…
+ (25) Annex I is amended as follows: (a) Section 1 is amended as follows: (i) in paragraph (1), point (f), the reference to the harmonised standard ‘ISO 14001:2004’ is replaced by a reference to the harmonised standard ‘ISO 14001:2015’; (ii) in paragraph (7), point (d), the reference to ‘Regulation (…
− | (25) | Annex I is amended as follows:(a)Section 1 is amended as follows:(i)in paragraph (1), point (f), the reference to the harmonised standard ‘ISO 14001:2004’ is replaced by a reference to the harmonised standard ‘ISO 14001:2015’;(ii)in paragraph (7), point (d), the reference to ‘Regulation (EU…
− | --- | --- |
− | (a) | Section 1 is amended as follows:(i)in paragraph (1), point (f), the reference to the harmonised standard ‘ISO 14001:2004’ is replaced by a reference to the harmonised standard ‘ISO 14001:2015’;(ii)in paragraph (7), point (d), the reference to ‘Regulation (EU) No 1193/2011’ is replaced by the…
− | (i) | in paragraph (1), point (f), the reference to the harmonised standard ‘ISO 14001:2004’ is replaced by a reference to the harmonised standard ‘ISO 14001:2015’; |
− | (ii) | in paragraph (7), point (d), the reference to ‘Regulation (EU) No 1193/2011’ is replaced by the following ‘Regulation (EU) 2019/1122(*8)(*8) Commission Delegated Regulation (EU) 2019/1122 of 12 March 2019 supplementing Directive 2003/87/EC of the European Parliament and of the Council as re…
− | (iii) | the following paragraph 10 is added:‘(10)Where applicable, by 31 December 2026, a description of the procedure used to submit information as described in Article 75v(2).’; |
− | ‘(10) | Where applicable, by 31 December 2026, a description of the procedure used to submit information as described in Article 75v(2).’; |
− | (b) | Section 2 is amended as follows:(i)the title is replaced by the following: ‘MINIMUM CONTENT OF MONITORING PLANS FOR AVIATION’;(ii)in paragraph (1), point (i), the reference to the harmonised standard ‘ISO 14001:2004’ is replaced by a reference to the harmonised standard ‘ISO 14001:2015’;(iii…
− | (i) | the title is replaced by the following: ‘MINIMUM CONTENT OF MONITORING PLANS FOR AVIATION’; |
− | (ii) | in paragraph (1), point (i), the reference to the harmonised standard ‘ISO 14001:2004’ is replaced by a reference to the harmonised standard ‘ISO 14001:2015’; |
− | (iii) | in paragraph (1), the following points are added:‘(l)where applicable, a description of the procedure used to assess if biofuel complies with Article 38(5);(m)where applicable, a description of the procedure used to determine biofuel quantities and to ensure no double counting occurs in ac…
− | ‘(l) | where applicable, a description of the procedure used to assess if biofuel complies with Article 38(5); |
− | (m) | where applicable, a description of the procedure used to determine biofuel quantities and to ensure no double counting occurs in accordance with Article 54; |
− | (n) | where applicable, a description of the procedure used to assess if eligible aviation fuel complies with Article 54a(2); |
− | (o) | where applicable a description of the procedure used to determine eligible aviation fuel quantities and to ensure no double counting according to Article 54a.’; |
− | (iv) | in paragraph (2), points (f) and (g) are deleted; |
− | (c) | Section 3 is deleted; |
− | (d) | the following Section is added:‘4. MINIMUM CONTENT OF THE MONITORING PLANS FOR REGULATED ENTITIESThe monitoring plan for regulated entities shall contain at least the following information:(1)general information on the regulated entity:(a)the identification of the regulated entity, contact d…
− | (1) | general information on the regulated entity:(a)the identification of the regulated entity, contact details including address, and where relevant the economic operator registration and identification number pursuant to Regulation (EU) No 952/2013, the excise number pursuant to Regulation (EU)…
− | (a) | the identification of the regulated entity, contact details including address, and where relevant the economic operator registration and identification number pursuant to Regulation (EU) No 952/2013, the excise number pursuant to Regulation (EU) No 389/2012 or the national excise registratio…
− | (b) | a description of the regulated entity, containing a list of fuel streams to be monitored, the means through which the fuel streams are released for consumption, the end use(s) of the fuel stream released for consumption including the CRF code, at the level of aggregation available, and meeti…
− | (i) | the description is to be sufficient for demonstrating that neither data gaps nor double counting of emissions occur; |
− | (ii) | a simple diagram of the information referred to in point (b), first subparagraph, describing the regulated entity, the fuel streams, the means through which the fuels as defined in Article 3(af) of Directive 2003/87/EC are released for consumption, measuring instruments and any other parts …
− | (iii) | where the regulated entities and the fuel streams covered correspond to entities with reporting obligations under and fuels subject to national legislation transposing Directive 2003/96/EC or 2009/30/EC, a simple diagram of the measurement methods used for the purposes of those acts; |
− | (iv) | where applicable, a description of any deviations from the start and end of the monitoring year in accordance with Article 75j(2); |
− | (c) | a description of the procedure for managing the assignment of responsibilities for monitoring and reporting within the regulated entity, and for managing the competences of responsible personnel; |
− | (d) | a description of the procedure for regular evaluation of the monitoring plan’s appropriateness, covering at least the following:(i)checking the list of fuel streams, ensuring completeness and that all relevant changes in the nature and functioning of the regulated entity will be included in …
− | (i) | checking the list of fuel streams, ensuring completeness and that all relevant changes in the nature and functioning of the regulated entity will be included in the monitoring plan; |
− | (ii) | assessing compliance with the uncertainty thresholds for released fuel amounts and other parameters, where applicable, for the applied tiers for each fuel stream; |
− | (iii) | assessing potential measures for improvement of the monitoring methodology applied, in particular the method for determining the scope factor; |
− | (e) | a description of the written procedures of the data flow activities pursuant to Article 58, including a diagram where appropriate for clarification; |
− | (f) | a description of the written procedures for the control activities established pursuant to Article 59; |
− | (g) | where applicable, information on relevant links between the regulated entity’s activity listed in Annex III to Directive 2003/87/EC and reporting for tax purposes pursuant reporting to national legislation transposing Directives 2003/96/EC and (EU) 2020/262; |
− | (h) | the version number of the monitoring plan and the date from which that version of the monitoring plan is applicable; |
− | (i) | the category of the regulated entity; |
− | (2) | a detailed description of the calculation-based methodologies, consisting of the following:(a)for each fuel stream to be monitored, a detailed description of the calculation-based methodology applied, including a list of input data and calculation formulae used, the methods to determine the …
− | (a) | for each fuel stream to be monitored, a detailed description of the calculation-based methodology applied, including a list of input data and calculation formulae used, the methods to determine the scope factor, a list of the tiers applied for released fuel amounts, all relevant calculation …
− | (b) | where the regulated entity intends to make use of simplification for de-minimis fuel streams, a categorisation of the fuel streams into major and de-minimis fuel streams; |
− | (c) | a description of the measurement systems used, and their measurement range, uncertainty and location of the measuring instruments to be used for each of the fuel streams to be monitored; |
− | (d) | where applicable, the default values used for calculation factors indicating the source of the factor, or the relevant source, from which the default factor will be retrieved periodically, for each of the fuel streams; |
− | (e) | where applicable, a list of the analysis methods to be used for the determination of all relevant calculation factors for each of the fuel streams, and a description of the written procedures for those analyses; |
− | (f) | where applicable, a description of the procedure explaining the sampling plan for the sampling of fuels to be analysed, and the procedure used to revise the appropriateness of the sampling plan; |
− | (g) | where applicable, a list of laboratories engaged in carrying out relevant analytical procedures and, where the laboratory is not accredited as referred to in Article 34(1) a description of the procedure used for demonstrating the compliance with equivalent requirements in accordance with Art…
− | (3) | where applicable, a description of the procedure used to assess if biomass fuel streams comply with Article 38(5) and, where relevant, Article 75m(2); |
− | (4) | where applicable, a description of the procedure used to determine biogas quantities based on purchase records in accordance with Article 39(4); |
− | (5) | where applicable, a description of the procedure used to submit information as described in Article 75v(3) and receive information pursuant to Article 75v(2).’; |
+ (26) in Annex II, Section I, Table 1 is amended as follows: (i) the third row (concerning ‘solid fuels’) is replaced by the following: | ‘Solid fuels, excluding waste | Amount of fuel [t] | ± 7,5 % | ± 5 % | ± 2,5 % | ± 1,5 %’; |
+ | --- | --- | --- | --- | --- | --- | (ii) after the third row (concerning ‘solid fuels’), the following row is inserted: | ‘Waste | Amount of fuel [t] | ± 7,5 % | ± 5 % | ± 2,5 % | ± 1,5 %’: |
− | (26) | in Annex II, Section I, Table 1 is amended as follows:(i)the third row (concerning ‘solid fuels’) is replaced by the following:‘Solid fuels, excluding wasteAmount of fuel [t]± 7,5 %± 5 %± 2,5 %± 1,5 %’;(ii)after the third row (concerning ‘solid fuels’), the following row is inserted:‘WasteA…
− | (i) | the third row (concerning ‘solid fuels’) is replaced by the following:‘Solid fuels, excluding wasteAmount of fuel [t]± 7,5 %± 5 %± 2,5 %± 1,5 %’; |  |  |  |  |
− | ‘Solid fuels, excluding waste | Amount of fuel [t] | ± 7,5 % | ± 5 % | ± 2,5 % | ± 1,5 %’; |
− | (ii) | after the third row (concerning ‘solid fuels’), the following row is inserted:‘WasteAmount of fuel [t]± 7,5 %± 5 %± 2,5 %± 1,5 %’: |  |  |  |  |
− | ‘Waste | Amount of fuel [t] | ± 7,5 % | ± 5 % | ± 2,5 % | ± 1,5 %’: |
+ (27) the following Annex IIa is inserted: ‘ANNEX IIa Tier definitions for calculation-based methodologies related to regulated entities 1. **DEFINITION OF TIERS FOR RELEASED FUEL AMOUNTS** The uncertainty thresholds in Table 1 shall apply to tiers relevant to released fuel amounts’ requirements in a…
+ | --- | --- | --- | --- | --- | --- | **Combustion of fuels** | Commercial standard fuels | Amount of fuel [t] or [Nm3] or [TJ] | ±7,5 % | ±5 % | ±2,5 % | ±1,5 % |
− | (27) | the following Annex IIa is inserted:‘ANNEX IIaTier definitions for calculation-based methodologies related to regulated entities1. DEFINITION OF TIERS FOR RELEASED FUEL AMOUNTSThe uncertainty thresholds in Table 1 shall apply to tiers relevant to released fuel amounts’ requirements in accor…
− | Fuel stream type | Parameter to which the uncertainty is applied | Tier 1 | Tier 2 | Tier 3 | Tier 4 |
− | Commercial standard fuels | Amount of fuel [t] or [Nm3] or [TJ] | ±7,5 % | ±5 % | ±2,5 % | ±1,5 % |
+ | Solid fuels | Amount of fuel [t] or [TJ] | ±7,5 % | ±5 % | ±2,5 % | ±1,5 % | 2. **DEFINITION OF TIERS FOR CALCULATION FACTORS AND THE SCOPE FACTOR** Regulated entities shall monitor CO2 emissions from all types of fuels released for consumption in sectors listed in Annex III to Directive 2003/87/E…
− | Solid fuels | Amount of fuel [t] or [TJ] | ±7,5 % | ±5 % | ±2,5 % | ±1,5 % |
− | (a) | the standard factors listed in section 1 of Annex VI; |  |  |  |  |
− | (b) | other constant values in accordance with Article 31(1), point (e), where no applicable value is contained in section 1 of Annex VI. |  |  |  |  |
− | (a) | determination of the emission factor in accordance with the relevant provisions of Articles 32 to 35; |  |  |  |  |
− | (b) | the empirical correlation as specified for Tier 2b, where the regulated entity demonstrates to the satisfaction of the competent authority that the uncertainty of the empirical correlation does not exceed 1/3 of the uncertainty value to which the regulated entity has to adhere with regard to…
− | (a) | the standard factors listed in section 1 of Annex VI; |  |  |  |  |
− | (b) | other constant values in accordance with Article 31(1), point (e), where no applicable value is contained in section 1 of Annex VI. |  |  |  |  |
+ (28) Annex III is amended as follows: (a) the title is replaced by the following: ‘ **Monitoring methodologies for aviation (Article 53)** ’; (b) in Section 2, Table 1 is replaced by the following: *‘Table 1* **Fossil aviation CO2 factors (preliminary emission factors)** | Fuel | Emission factor (t …
− | (28) | Annex III is amended as follows:(a)the title is replaced by the following: ‘ Monitoring methodologies for aviation (Article 53) ’;(b)in Section 2, Table 1 is replaced by the following:‘Table 1Fossil aviation CO2 factors (preliminary emission factors)FuelEmission factor (t CO2/t fuel)Aviatio…
− | (a) | the title is replaced by the following: ‘ Monitoring methodologies for aviation (Article 53) ’; |
− | (b) | in Section 2, Table 1 is replaced by the following:‘Table 1Fossil aviation CO2 factors (preliminary emission factors)FuelEmission factor (t CO2/t fuel)Aviation gasoline (AvGas)3,10 Jet gasoline (Jet B)3,10 Jet kerosene (Jet A1 or Jet A)3,16 ’; |
− | Fuel | Emission factor (t CO2/t fuel) |
+ (29) Annex IV is amended as follows: (a) Section 10 is amended as follows: (i) paragraph A is replaced by the following: ‘A. ****Scope**** The operator shall include at least the following potential sources of CO2 emissions: calcination of limestone, dolomite or magnesite in the raw materials, non-c…
− | (29) | Annex IV is amended as follows:(a)Section 10 is amended as follows:(i)paragraph A is replaced by the following:‘A. ScopeThe operator shall include at least the following potential sources of CO2 emissions: calcination of limestone, dolomite or magnesite in the raw materials, non-carbonate c…
− | --- | --- |
− | (a) | Section 10 is amended as follows:(i)paragraph A is replaced by the following:‘A. ScopeThe operator shall include at least the following potential sources of CO2 emissions: calcination of limestone, dolomite or magnesite in the raw materials, non-carbonate carbon in raw materials, conventiona…
− | (i) | paragraph A is replaced by the following:‘A. ScopeThe operator shall include at least the following potential sources of CO2 emissions: calcination of limestone, dolomite or magnesite in the raw materials, non-carbonate carbon in raw materials, conventional fossil kiln fuels, alternative fos…
− | (ii) | paragraph B is replaced by the following:‘B. Specific monitoring rulesEmissions from combustion shall be monitored in accordance with section 1 of this Annex. Process emissions from carbonates in raw materials shall be monitored in accordance with section 4 of Annex II. Carbonates of calciu…
− | (b) | in Section 11, paragraph B is replaced by the following:‘B. Specific monitoring rulesEmissions from combustion, including flue gas scrubbing, shall be monitored in accordance with section 1 of this Annex. Process emissions from non-carbonate raw materials, including coke, graphite and coal d…
+ (30) Annex V is amended as follows: (a) the title is replaced by the following: ‘ **Minimum tier requirements for calculation-based methodologies involving category A installations referred to in Article 19(2), point (a), and category A entities referred to in Article 75e(2), point (a), and calculat…
+ | --- | --- | --- | --- | --- | --- | --- | (ii) after the third row (concerning ‘solid fuels’), the following row is added: | ‘Waste | 1 | 2a/2b | 2a/2b | n.a. | 1 | n.a.’; |
− | (30) | Annex V is amended as follows:(a)the title is replaced by the following: ‘ Minimum tier requirements for calculation-based methodologies involving category A installations referred to in Article 19(2), point (a), and category A entities referred to in Article 75e(2), point (a), and calculat…
− | (a) | the title is replaced by the following: ‘ Minimum tier requirements for calculation-based methodologies involving category A installations referred to in Article 19(2), point (a), and category A entities referred to in Article 75e(2), point (a), and calculation factors for commercial standar…
− | (b) | Table 1 is amended as follows:(i)the third row (concerning ‘solid fuels’) is replaced by the following:‘Solid fuels, excluding waste12a/2b2a/2bn.a.1n.a.’;(ii)after the third row (concerning ‘solid fuels’), the following row is added:‘Waste12a/2b2a/2bn.a.1n.a.’; |  |  |  |  |  |
− | (i) | the third row (concerning ‘solid fuels’) is replaced by the following:‘Solid fuels, excluding waste12a/2b2a/2bn.a.1n.a.’; |  |  |  |  |  |
− | ‘Solid fuels, excluding waste | 1 | 2a/2b | 2a/2b | n.a. | 1 | n.a.’; |
− | (ii) | after the third row (concerning ‘solid fuels’), the following row is added:‘Waste12a/2b2a/2bn.a.1n.a.’; |  |  |  |  |  |
− | ‘Waste | 1 | 2a/2b | 2a/2b | n.a. | 1 | n.a.’; |
+ (31) in Annex V, the following Table 2 is added: *‘Table 2* **Minimum tiers to be applied for calculation-based methodologies in the case of category A entities and in the case of calculation factors for commercial standard fuels for regulated entities in accordance with Article 75e(2), point (a)** …
− | (31) | in Annex V, the following Table 2 is added:‘Table 2Minimum tiers to be applied for calculation-based methodologies in the case of category A entities and in the case of calculation factors for commercial standard fuels for regulated entities in accordance with Article 75e(2), point (a)Fuels…
− | Fuels stream type | Amount of fuel released | Unit conversion factor | Emission factor(*9) |
+ | (*1)Tiers for the emission factor relate to the preliminary emission factor. For mixed materials, the biomass fraction shall be determined separately. Tier 1 shall be the minimum tier to be applied for the biomass fraction in the case of category A entities and in the case of commercial standard f…
+ (32) in Annex VI, Section 1, Table 1, the following row is inserted after the 47th row (concerning ‘Waste tyres’): | ‘Municipal waste (non-biomass fraction) | 91,7 | n.a. | IPCC 2006 GL’; |
− | (32) | in Annex VI, Section 1, Table 1, the following row is inserted after the 47th row (concerning ‘Waste tyres’):‘Municipal waste (non-biomass fraction)91,7n.a.IPCC 2006 GL’; |  |  |
− | ‘Municipal waste (non-biomass fraction) | 91,7 | n.a. | IPCC 2006 GL’; |
+ (33) Annex IX is replaced by the following: ‘ANNEX IX Minimum data and information to be retained in accordance with Article 67(1) Operators, aircraft operators and regulated entities shall retain at least the following: 1. **COMMON ELEMENTS FOR INSTALLATIONS, AIRCRAFT OPERATORS AND REGULATED ENTITI…
− | (33) | Annex IX is replaced by the following:‘ANNEX IXMinimum data and information to be retained in accordance with Article 67(1)Operators, aircraft operators and regulated entities shall retain at least the following:1. COMMON ELEMENTS FOR INSTALLATIONS, AIRCRAFT OPERATORS AND REGULATED ENTITIES…
− | --- | --- |
− | (1) | The monitoring plan approved by the competent authority; |
− | (2) | Documents justifying the selection of the monitoring methodology and the documents justifying temporal or non-temporal changes of monitoring methodologies and, where applicable, tiers approved by the competent authority; |
− | (3) | All relevant updates of monitoring plans notified to the competent authority in accordance with Article 15, and the competent authority’s replies; |
− | (4) | All written procedures referred to in the monitoring plan, including the sampling plan where relevant, the procedures for data flow activities and the procedures for control activities; |
− | (5) | A list of all versions used of the monitoring plan and all related procedures; |
− | (6) | Documentation of the responsibilities in connection to the monitoring and reporting; |
− | (7) | The risk assessment performed by the operator, aircraft operator or regulated entity, where applicable; |
− | (8) | The improvement reports in accordance with Article 69; |
− | (9) | The verified annual emission report; |
− | (10) | The verification report; |
− | (11) | Any other information that is identified as required for the verification of the annual emissions report. |
− | (1) | The greenhouse gas emissions permit, and any updates thereof; |
− | (2) | Any uncertainty assessments, where applicable; |
− | (3) | For calculation-based methodologies applied in installations:(a)the activity data used for any calculation of the emissions for each source stream, categorised according to process and fuel or material type;(b)a list of all default values used as calculation factors, where applicable;(c)the …
− | (a) | the activity data used for any calculation of the emissions for each source stream, categorised according to process and fuel or material type; |
− | (b) | a list of all default values used as calculation factors, where applicable; |
− | (c) | the full set of sampling and analysis results for the determination of calculation factors; |
− | (d) | documentation about all ineffective procedures corrected and correction action taken in accordance with Article 64; |
− | (e) | any results of calibration and maintenance of measuring instruments. |
− | (4) | For measurement-based methodologies in installations, the following additional elements:(a)documentation justifying the selection of a measurement-based methodology;(b)the data used for the uncertainty analysis of emissions from each emission source, categorised according to process;(c)the d…
− | (a) | documentation justifying the selection of a measurement-based methodology; |
− | (b) | the data used for the uncertainty analysis of emissions from each emission source, categorised according to process; |
− | (c) | the data used for the corroborating calculations and results of the calculations; |
− | (d) | a detailed technical description of the continuous measurement system including the documentation of the approval from the competent authority; |
− | (e) | raw and aggregated data from the continuous measurement system, including documentation of changes over time, the log-book on tests, down-times, calibrations, servicing and maintenance; |
− | (f) | documentation of any changes to the continuous measurement system; |
− | (g) | any results of the calibration and maintenance of measuring instruments; |
− | (h) | where applicable, the mass or energy balance model used for the purpose of determining surrogate data in accordance with Article 45(4) and underlying assumptions; |
− | (5) | Where a fall-back methodology as referred to in Article 22 is applied, all data necessary for determining the emissions for the emission sources and source streams for which that methodology is applied, as well as proxy data for activity data, calculation factors and other parameters which w…
− | (6) | For primary aluminium production, the following additional elements:(a)documentation of results from measurement campaigns for the determination of the installation specific emission factors for CF4 and C2F6;(b)documentation of the results of the determination of the collection efficiency fo…
− | (a) | documentation of results from measurement campaigns for the determination of the installation specific emission factors for CF4 and C2F6; |
− | (b) | documentation of the results of the determination of the collection efficiency for fugitive emissions; |
− | (c) | all relevant data on primary aluminium production, anode effect frequency and duration or overvoltage data; |
− | (7) | For CO2 capture, transport and geological storage activities, where applicable, the following additional elements:(a)documentation of the amount of CO2 injected into the storage complex by installations carrying out geological storage of CO2;(b)representatively aggregated pressure and temper…
− | (a) | documentation of the amount of CO2 injected into the storage complex by installations carrying out geological storage of CO2; |
− | (b) | representatively aggregated pressure and temperature data from a transport network; |
− | (c) | a copy of the storage permit, including the approved monitoring plan, pursuant to Article 9 of Directive 2009/31/EC; |
− | (d) | the reports submitted in accordance with Article 14 of Directive 2009/31/EC; |
− | (e) | reports on the results of the inspections carried out in accordance with Article 15 of Directive 2009/31/EC; |
− | (f) | documentation on corrective measures taken in accordance with Article 16 of Directive 2009/31/EC. |
− | (1) | A list of aircraft owned, leased-in and leased-out, and necessary evidence for the completeness of that list; for each aircraft the date when it is added to or removed from the aircraft operator’s fleet; |
− | (2) | A list of flights covered in each reporting period including, for each flight, the ICAO designator of the two aerodromes, and necessary evidence for the completeness of that list; |
− | (3) | Relevant data used for determining the fuel consumption and emissions; |
− | (4) | Documentation on the methodology for data gaps where applicable, the number of flights where data gaps occurred, the data used for closing the data gaps, where they occurred, and, where the number of flights with data gaps exceeded 5 % of flights that were reported, reasons for the data gaps…
− | (1) | A list of fuel streams in each reporting period and necessary evidence for completeness of that list, including the categorisation of fuel streams; |
− | (2) | the means through which the fuels as defined in Article 3, point (af) of Directive 2003/87/EC are released for consumption and where available, the types of intermediate consumers, where this would not cause disproportionate administrative burden; |
− | (3) | the type of end use, including the relevant CRF code of the final sectors in which the fuel as defined in Article 3, point (af), of Directive 2003/87/EC is consumed, at the level of aggregation available; |
− | (4) | relevant data used for determining the released fuel amounts for each fuel stream; |
− | (5) | a list of default values used and calculation factors, where applicable; |
− | (6) | the scope factor for each fuel stream, including an identification of each final consumption sector and all relevant underlying data for this identification; |
− | (7) | the tiers applicable including justifications for deviation from required tiers; |
− | (8) | the full set of sampling and analysis results for the determination of calculation factors; |
− | (9) | documentation about all ineffective procedures corrected and correction action taken in accordance with Article 64; |
− | (10) | any results of calibration and maintenance of measuring instruments; |
− | (11) | a list of installations to which fuel as defined in Article 3 (af) of Directive 2003/87/EC is released for consumption, including names, address and permit number and released fuel amounts supplied to those installations for the reporting periods. |
+ (34) Annex X is amended as follows: (a) Section 1 is amended as follows: (i) paragraph (1) is replaced by the following: ‘(1) Data identifying the installation, as specified in Annex IV to Directive 2003/87/EC, and its unique permit number except for installations for the incineration of municipal w…
− | (34) | Annex X is amended as follows:(a)Section 1 is amended as follows:(i)paragraph (1) is replaced by the following:‘(1)Data identifying the installation, as specified in Annex IV to Directive 2003/87/EC, and its unique permit number except for installations for the incineration of municipal was…
− | --- | --- |
− | (a) | Section 1 is amended as follows:(i)paragraph (1) is replaced by the following:‘(1)Data identifying the installation, as specified in Annex IV to Directive 2003/87/EC, and its unique permit number except for installations for the incineration of municipal waste;’;(ii)in paragraph (6), the fol…
− | (i) | paragraph (1) is replaced by the following:‘(1)Data identifying the installation, as specified in Annex IV to Directive 2003/87/EC, and its unique permit number except for installations for the incineration of municipal waste;’; |
− | ‘(1) | Data identifying the installation, as specified in Annex IV to Directive 2003/87/EC, and its unique permit number except for installations for the incineration of municipal waste;’; |
− | (ii) | in paragraph (6), the following point (h) is added:‘(h)where a source stream is a type of waste, the relevant waste codes pursuant to Commission Decision 2014/955/EU(*10).(*10) Commission Decision 2014/955/EU of 18 December 2014 amending Decision 2000/532/EC on the list of waste pursuant to…
− | ‘(h) | where a source stream is a type of waste, the relevant waste codes pursuant to Commission Decision 2014/955/EU(*10). |
− | (iii) | in paragraph (9), the following point (c) is added:‘(c)where applicable, a proxy for the energy content from fossil fuels and materials and from biomass fuels and materials.’; |
− | ‘(c) | where applicable, a proxy for the energy content from fossil fuels and materials and from biomass fuels and materials.’; |
− | (b) | Section 2 is amended as follows:(i)paragraph (8) is replaced by the following:‘(8)Mass of fuel (in tonnes) per fuel type per State pair, including information on all of the following:(a)Whether the biofuels comply with Article 38(5);(b)Whether the fuel is an eligible aviation fuel;(c)For eli…
− | (i) | paragraph (8) is replaced by the following:‘(8)Mass of fuel (in tonnes) per fuel type per State pair, including information on all of the following:(a)Whether the biofuels comply with Article 38(5);(b)Whether the fuel is an eligible aviation fuel;(c)For eligible aviation fuels, the fuel type…
− | ‘(8) | Mass of fuel (in tonnes) per fuel type per State pair, including information on all of the following:(a)Whether the biofuels comply with Article 38(5);(b)Whether the fuel is an eligible aviation fuel;(c)For eligible aviation fuels, the fuel type as defined in Article 3c(6) of Directive 2003…
− | (a) | Whether the biofuels comply with Article 38(5); |
− | (b) | Whether the fuel is an eligible aviation fuel; |
− | (c) | For eligible aviation fuels, the fuel type as defined in Article 3c(6) of Directive 2003/87/EC;’; |
− | (ii) | paragraph (9) is replaced by the following:‘(9)Total CO2 emissions in tonnes of CO2 using the preliminary emission factor as well as the emission factor disaggregated by the Member State of departure and arrival, including CO2 from biofuels which do not comply with Article 38(5);’; |
− | ‘(9) | Total CO2 emissions in tonnes of CO2 using the preliminary emission factor as well as the emission factor disaggregated by the Member State of departure and arrival, including CO2 from biofuels which do not comply with Article 38(5);’; |
− | (iii) | in paragraph (12), point (a) is replaced by the following:‘(a)amount of biofuels used during the reporting year (in tonnes) listed per fuel type, and whether the biofuels comply with Article 38(5);’; |
− | ‘(a) | amount of biofuels used during the reporting year (in tonnes) listed per fuel type, and whether the biofuels comply with Article 38(5);’; |
− | (iv) | the following paragraph (12a) is added:‘(12a)Total amount of eligible aviation fuels used during the reporting year (in tonnes) listed per fuel type as per Article 3c(6) of Directive 2003/87/EC;’; |
− | ‘(12a) | Total amount of eligible aviation fuels used during the reporting year (in tonnes) listed per fuel type as per Article 3c(6) of Directive 2003/87/EC;’; |
− | (v) | paragraph (13) is replaced by the following:‘(13)As an annex to the annual emission report, the aircraft operator shall include annual emissions and annual numbers of flights per aerodrome pair. If applicable, the amount of eligible aviation fuel (in tonnes) shall be indicated per aerodrome …
− | ‘(13) | As an annex to the annual emission report, the aircraft operator shall include annual emissions and annual numbers of flights per aerodrome pair. If applicable, the amount of eligible aviation fuel (in tonnes) shall be indicated per aerodrome pair. Upon request of the operator the competen…
− | (c) | Section 3 is deleted; |
− | (d) | the following Section 4 is added:‘4. ANNUAL EMISSION REPORTS OF REGULATED ENTITIESThe annual emission report of a regulated entity shall at least contain the following information:(1)Data identifying the regulated entity, as specified in Annex IV to Directive 2003/87/EC, and its unique green…
− | (1) | Data identifying the regulated entity, as specified in Annex IV to Directive 2003/87/EC, and its unique greenhouse gas permit number; |
− | (2) | Name and address of the verifier of the report; |
− | (3) | The reporting year; |
− | (4) | Reference to and version number of the latest approved monitoring plan and the date from which it is applicable, as well as reference to and version number of any other monitoring plans relevant for the reporting year; |
− | (5) | Relevant changes in the operations of the regulated entity and changes as well as temporary deviations that occurred during the reporting period to the monitoring plan approved by the competent authority; including temporal or permanent changes of tiers, reasons for those changes, starting d…
− | (6) | Information for all fuel streams consisting of at least:(a)the total emissions expressed as t CO2, including CO2 from biomass fuel streams which do not comply with Article 38(5);(b)the tiers applied;(c)released fuel amounts, (expressed as tonnes, Nm3 or TJ,) and the unit conversion factor, e…
− | (a) | the total emissions expressed as t CO2, including CO2 from biomass fuel streams which do not comply with Article 38(5); |
− | (b) | the tiers applied; |
− | (c) | released fuel amounts, (expressed as tonnes, Nm3 or TJ,) and the unit conversion factor, expressed in appropriate units, reported separately, where applicable; |
− | (d) | emission factors, expressed in accordance with the requirements set out in Article 75f; biomass fraction, expressed as dimensionless fractions; |
− | (e) | where emission factors for fuels are related to mass or volume instead of energy, values determined pursuant to Article 75h(3) for the unit conversion factor of the respective fuel stream; |
− | (f) | the means through which the fuel is released for consumption; |
− | (g) | the end use(s) of the fuel stream released for consumption including the CRF code, at the level of detail available; |
− | (h) | the scope factor, expressed as dimensionless fraction, up to three decimal points. Where, for a fuel stream, more than one method is used to determine the scope factor, the information on the type of method, the associated scope factor, the released fuel amount and the CRF code at the level …
− | (i) | where the scope factor is zero pursuant to Article 75l(1):(i)A list of all entities covered by Chapters II and III of Directive 2003/87/EC identified by their name, address and, where applicable, unique permit number;(ii)The released fuel amounts supplied to each entity covered by Chapters I…
− | (i) | A list of all entities covered by Chapters II and III of Directive 2003/87/EC identified by their name, address and, where applicable, unique permit number; |
− | (ii) | The released fuel amounts supplied to each entity covered by Chapters II and III of Directive 2003/87/EC for the relevant reporting period, expressed as t, Nm3, or TJ, as well as the corresponding emissions. |
− | (7) | Information to be reported as memo items, consisting of at least:(a)a proxy for the net calorific value of the biomass fuel streams, where relevant;(b)emissions, amounts and energy content of biofuels and bioliquids released for consumption, expressed in t and TJ, and information whether suc…
− | (a) | a proxy for the net calorific value of the biomass fuel streams, where relevant; |
− | (b) | emissions, amounts and energy content of biofuels and bioliquids released for consumption, expressed in t and TJ, and information whether such biofuels and bioliquids comply with Article 38(5); |
− | (8) | Where data gaps have occurred and have been closed by surrogate data in accordance with Article 66(1):(a)the fuel stream to which each data gap applies;(b)the reasons for each data gap;(c)the starting and ending date and time of each data gap;(d)the emissions calculated based on surrogate da…
− | (a) | the fuel stream to which each data gap applies; |
− | (b) | the reasons for each data gap; |
− | (c) | the starting and ending date and time of each data gap; |
− | (d) | the emissions calculated based on surrogate data; |
− | (e) | where the estimation method for surrogate data has not yet been included in the monitoring plan, a detailed description of the estimation method including evidence that the methodology used does not lead to an underestimation of emissions for the respective time period; |
− | (9) | Any other changes in the regulated entity during the reporting period with relevance for that regulated entity’s greenhouse gas emissions during the reporting year.’; |
+ (35) the following Annexes are added: ‘ANNEX Xa Reports on fuel suppliers and fuel use of stationary installations and, where relevant, aircraft operators and shipping companies Together with the information contained in the annual emission report pursuant to Annex X to this Regulation, the operator…
− | (35) | the following Annexes are added:‘ANNEX XaReports on fuel suppliers and fuel use of stationary installations and, where relevant, aircraft operators and shipping companiesTogether with the information contained in the annual emission report pursuant to Annex X to this Regulation, the operato…
− | --- | --- |
− | (a) | name, address and unique permit number of the fuel supplier which is registered as regulated entity. In cases where the fuel supplier is not a regulated entity, the operators shall submit, where available, a list of all suppliers of fuels, from direct fuel suppliers up to the regulated entit…
− | (b) | the types and amounts of fuels acquired from each supplier referred to in point (a) during the relevant reporting period; |
− | (c) | the amount of fuel used for activities referred to in Annex I to Directive 2003/87/EC from each fuel supplier during the relevant reporting period. |
− | (a) | name, address and unique permit number of the operator and, where relevant, the aircraft operator and shipping company, to whom the fuel is released. In other cases where the fuel is meant for end use in sectors covered by Annex I to Directive 2003/87/EC the regulated entity shall submit, wh…
− | (b) | the types and amounts of fuels sold to each buyer referred to in point (a) during the relevant reporting period. |
− | (c) | the amount of fuel used for activities referred to in Annex I to Directive 2003/87/EC for each buyer referred to in point (a) during the relevant reporting period. |
− 
− ### art_2
+ ### Article 2 — Entry into force and application
− Article 2
+ This Regulation shall enter into force on the twentieth day following that of its publication in the *Official Journal of the European Union*.
− This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.