Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council and amending Commission Regulation (EU) No 601/2012 (Text with EEA relevance.)

CHAPTER I GENERAL PROVISIONS

SECTION 1 Subject matter and definitions

Article 1

This Regulation lays down rules for the following:

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

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

Article 2

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

It shall apply to the following:

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

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

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

Article 3

Definitions

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

• (25) ‘maximum permissible error’ means the error of measurement allowed as specified in Annex I and instrument-specific annexes to Directive 2014/32/EU of the European Parliament and of the Council ([^E0001]), or national rules on legal metrological control, as appropriate;

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

• (44) ‘mass and balance documentation’ means the documentation specified in international or national implementation of the standards and recommended practices (SARPs) laid down in Annex 6 to the Convention on International Civil Aviation, signed in Chicago on 7 December 1944 and specified in Section 3 of Subpart C of Annex IV to Commission Regulation (EU) No 965/2012 ([^E0002]), or equivalent applicable international rules;

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

• (70) ‘released for consumption’ for the purposes of this Regulation means the moment where the excise duty on a fuel, as defined in Article 3, point (af), of Directive 2003/87/EC, becomes chargeable in accordance with Articles 6(2) and (3) of Council Directive (EU) 2020/262 ([^E0003]) or, where applicable, in accordance with Article 21(5) of Council Directive 2003/96/EC ([^E0004]), unless the Member State has used the flexibility provided under Article 3 (ae), point (iv), of Directive 2003/87/EC, in which case it means the moment designated by the Member State as creating obligations under Chapter IVa of that Directive;

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

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

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

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

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

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

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

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

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

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

SECTION 2 General principles

Article 4

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

Article 5

Completeness

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

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

Article 6

Consistency, comparability and transparency

Article 7

Accuracy

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

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

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

Article 8

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

Reported emissions and non-CO2 aviation effects data and related disclosures shall be free from material misstatement as defined in Article 3(6) of Commission Implementing Regulation (EU) 2018/2067 ([^E0005]), avoid bias in the selection and presentation of information, and provide a credible and balanced account of an installation’s or aircraft operator’s emissions and non-CO2 aviation effects.

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

Article 9

Continuous improvement

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

Article 10

Coordination

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

CHAPTER II MONITORING PLAN

SECTION 1 General rules

Article 11

General obligation

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

Article 12

Content and submission of the monitoring plan

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

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

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

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

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

• (a) the title of the procedure;

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

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

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

• (e) the location of relevant records and information;

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

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

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

Article 13

Standardised and simplified monitoring plans

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

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

Article 14

Modifications of the monitoring plan

• (a) new emissions occur due to new activities being carried out or due to the use of new fuels or materials not yet contained in the monitoring plan;

• (aa) non-CO2 aviation effects occur due to new activities carried out;

• (b) a change in the availability of data, due to the use of new types of measuring instrument, sampling methods or analysis methods, or for other reasons, leads to higher accuracy in the determination of emissions;

• (c) data resulting from the monitoring methodology applied previously has been found to be incorrect;

• (d) changing the monitoring plan improves the accuracy of the reported data, unless this is technically not feasible or incurs unreasonable costs;

• (e) the monitoring plan is not in conformity with the requirements of this Regulation and the competent authority requests the operator or aircraft operator to modify it;

• (f) it is necessary to respond to the suggestions for improvement of the monitoring plan contained in a verification report.

Article 15

Approval of modifications of the monitoring plan

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

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

• (a) changes to the category of the installation where such changes require a change to the monitoring methodology or lead to a change of the applicable materiality level pursuant to Article 23 of Implementing Regulation (EU) 2018/2067;

• (b) notwithstanding Article 47(8), changes regarding whether the installation is considered an ‘installation with low emissions’;

• (c) changes to emission sources;

• (d) a change from calculation-based to measurement-based methodologies, or vice versa, or from a fall-back methodology to a tier-based methodology for determining emissions or vice versa;

• (e) a change in the tier applied;

• (f) the introduction of new source streams;

• (g) a change in the categorisation of source streams – between major, minor or de-minimis source streams where such a change requires a change to the monitoring methodology;

• (h) a change to the default value for a calculation factor, where the value is to be laid down in the monitoring plan;

• (i) the introduction of new methods or changes to existing methods related to sampling, analysis or calibration, where this has a direct impact on the accuracy of emissions data;

• (j) the implementation or adaption of a quantification methodology for emissions from leakage at storage sites.

• (a) with regard to emissions:
• (i) a change of emission factor values laid down in the monitoring plan;
• (ii) a change between calculation methods as laid down in Annex III, or a change from the use of a calculation method to the use of estimation methodology in accordance with Article 55(2) or vice versa;
• (iii) the introduction of new source streams;
• (iv) changes in the status of the aircraft operator as a small emitter within the meaning of Article 55(1) of this Regulation and whether the aircraft operator intends to use the simplification pursuant to Article 28a(4) of Directive 2003/87/EC.

• (b) with regard to the non-CO2 aviation effects:
• (i) (a change in the CO2(e) calculation approach selected, as laid down in Article 56a(4) of this Regulation, notably in terms of IT tools to apply the CO2(e) calculation models;
• (ii) changes in the status of the aircraft operator as a small emitter within the meaning of Article 55(1) of this Regulation.

Article 16

Implementation and record-keeping of modifications

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

• (a) a transparent description of the modification;

• (b) a justification for the modification;

• (c) the date of notification of the modification to the competent authority pursuant to Article 15(1);

• (d) the date on which the competent authority acknowledged receipt of the notification referred to in Article 15(1), where available, and the date of the approval or information referred to in Article 15(2);

• (e) the starting date of implementation of the modified monitoring plan in accordance with paragraph 2 of this Article.

SECTION 2 Technical feasibility and unreasonable costs

Article 17

Technical feasibility

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

Article 18

Unreasonable costs

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

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

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

• (a) switching from default values to analyses to determine calculation factors;

• (b) an increase of the number of analyses per source stream;

• (c) where the specific measuring task does not fall under national legal metrological control, the substitution of measuring instruments with instruments complying with relevant requirements of legal metrological control of the Member State in similar applications, or to measuring instruments meeting national rules adopted pursuant to Directive 2014/31/EU of the European Parliament and of the Council ([^E0006]) or Directive 2014/32/EU;

• (d) shortening calibration and maintenance intervals of measuring instruments;

• (e) improvements to data-flow activities and control activities that significantly reduce the inherent or control risk.

CHAPTER III MONITORING OF EMISSIONS FROM STATIONARY INSTALLATIONS

SECTION 1 General provisions

Article 19

Categorisation of installations, source streams and emission sources

• (a) a category A installation, where the average verified annual emissions in the trading period immediately preceding the current trading period, with the exclusion of CO2 stemming from  zero-rated carbon and before subtraction of transferred CO2, are equal to or less than 50 000  tonnes of CO2(e);

• (b) a category B installation, where the average verified annual emissions of the trading period immediately preceding the current trading period, with the exclusion of CO2 stemming from  zero-rated carbon and before subtraction of transferred CO2, are more than 50 000 tonnes of CO2(e) and equal to or less than 500 000 tonnes of CO2(e);

• (c) a category C installation, where the average verified annual emissions of the trading period immediately preceding the current trading period, with the exclusion of CO2 stemming from  zero-rated carbon and before subtraction of transferred CO2, are more than 500 000 tonnes of CO2(e).

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

• (a) minor source streams, where the source streams selected by the operator jointly account for less than 5 000 tonnes of fossil CO2 per year or less than 10 %, up to a total maximum of 100 000 tonnes of fossil CO2 per year, whichever is greater in terms of absolute value;

• (b) de minimis source streams, where the source streams selected by the operator jointly account for less than 1 000  tonnes of fossil CO2 per year or less than 2 %, up to a total maximum of 20 000 tonnes of fossil CO2 per year, whichever is greater in terms of absolute value;

• (c) major source streams, where the source streams do not fall within the categories referred to in points (a) and (b).

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

• (a) minor emission sources, where the emission source emits less than 5 000 tonnes of fossil CO2(e) per year or less than 10 % of the installation's total fossil emissions, up to a maximum of 100 000 tonnes of fossil CO2(e) per year, whichever is greater in terms of absolute value;

• (b) major emission sources, where the emission source does not classify as a minor emission source.

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

Article 20

Monitoring boundaries

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

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

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

Article 21

Choice of the monitoring methodology

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

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

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

Article 22

Monitoring methodology not based on tiers

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

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

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

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

Article 23

Temporary changes to the monitoring methodology

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

• (a) the reasons for deviating from the monitoring plan as approved by the competent authority;

• (b) the details of the interim monitoring methodology that the operator is using to determine the emissions until the conditions for the application of the monitoring plan as approved by the competent authority have been restored;

• (c) the measures the operator is taking to restore the conditions for the application of the monitoring plan as approved by the competent authority;

• (d) the anticipated point in time when application of the monitoring plan as approved by the competent authority will be resumed.

SECTION 2 Calculation-based methodology

Subsection 1 General

Article 24

Calculation of emissions under the standard methodology

1a. For the purpose of reporting memo-items, the operator shall also calculate for each source stream combusted and for fuels used as process input the following parameters which are defined by these calculations:

• (i) the total preliminary emissions shall be calculated by multiplying the activity data related to the amount of fuel combusted, expressed as tonnes or normal cubic metres, by the corresponding preliminary emission factor and the corresponding oxidation factor;

• (ii) biomass emissions shall be calculated by multiplying the total preliminary emissions by the biomass fraction;

• (iii) zero-rated biomass emissions shall be calculated by multiplying the total preliminary emissions by the zero-rated biomass fraction;

• (iv) emissions from RFNBO, RCF or synthetic low-carbon fuels shall be calculated by multiplying the total preliminary emissions by the RFNBO or RCF fraction or the synthetic low-carbon fraction;

• (v) emissions from zero-rated RFNBO, RCF or synthetic low-carbon fuels shall be calculated by multiplying the total preliminary emissions by the zero-rated RFNBO or RCF fraction or the zero-rated synthetic low-carbon fraction.

2a. For the purpose of reporting memo-items, the operator shall also calculate for each source stream relating to process emissions the following parameters which are defined by these calculations:

• (i) The total preliminary emissions shall be calculated by multiplying the activity data related to the material consumption, throughput or production output, expressed in tonnes or normal cubic metres, by the corresponding emission factor, expressed in t CO2/t or t CO2/Nm³, and the corresponding conversion factor;

• (ii) Biomass emissions shall be calculated by multiplying the total preliminary emissions by the relevant biomass fraction;

• (iii) Zero-rated biomass emissions shall be calculated by multiplying the total preliminary emissions by the relevant zero-rated biomass fraction.

Article 25

Calculation of emissions under the mass balance methodology

1a. For the purpose of reporting memo-items, the operator shall also calculate for each source stream covered by the mass balance the following parameters which are defined by these calculations:

• (i) The total preliminary quantity of CO2 shall be calculated by multiplying the activity data related to the amount of fuel or material entering or leaving the boundaries of the mass balance, with the fuel’s or material’s carbon content and by 3,664 t CO2/t C;

• (ii) The quantity of CO2 relating to biomass shall be calculated by multiplying the total preliminary quantity of CO2 by the biomass fraction;

• (iii) The quantity of CO2 relating to zero-rated biomass shall be calculated by multiplying the total preliminary quantity of CO2 by the zero-rated biomass fraction;

• (iv) If applicable, the quantity of CO2 relating to RFNBO, RCF or synthetic low-carbon fuels shall be calculated by multiplying the total preliminary quantity of CO2 by the RFNBO or RCF fraction or the synthetic low-carbon fraction;

• (v) If applicable, the quantity of CO2 relating to zero-rated RFNBO, RCF or synthetic low-carbon fuels shall be calculated by multiplying the total preliminary quantity of CO2 by the zero-rated RFNBO or RCF fraction or the zero-rated synthetic low-carbon fraction.

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

Article 26

Applicable tiers

• (a) at least the tiers listed in Annex V, in the case of a category A installation, or where a calculation factor is required for a source stream that is a commercial standard fuel;

• (b) in other cases than those referred to in point (a), the highest tier as defined in Annex II.

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

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

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

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

Subsection 2 Activity data

Article 27

Determination of activity data

• (a) on the basis of continual metering at the process which causes the emissions;

• (b) on the basis of aggregation of metering of quantities delivered separately, taking into account relevant stock changes.

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

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

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

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

Article 28

Measurement systems under the operator's control

• (a) the operator must carry out an uncertainty assessment and ensures that the uncertainty threshold of the relevant tier level is met;

• (b) the operator must ensure at least once a year and after each calibration of a measuring instrument that the calibration results multiplied by a conservative adjustment factor are compared with the relevant uncertainty thresholds. The conservative adjustment factor shall be based on an appropriate time series of previous calibrations of that or similar measuring instruments for taking into account the effect of uncertainty in service.

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

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

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

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

Article 29

Measurement systems outside the operator's own control

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

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

• (b) direct readings from the measurement systems.

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

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