LegalizeCommission 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.)
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 (1), 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 (2), 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 (3) or, where applicable, in accordance with Article 21(5) of Council Directive 2003/96/EC (4), 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 (5), 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
The operator or aircraft operator shall modify the monitoring plan, at least, in any of the following situations:
(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.
Significant modifications to the monitoring plan of an installation include:
(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.
Significant modifications to the monitoring plans of an aircraft operator include:
(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.
The operator or aircraft operator shall keep records of all modifications of the monitoring plan. Each record shall contain:
(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.
When assessing the unreasonable nature of the costs with regard to measures increasing the quality of reported emissions but without direct impact on the accuracy of activity data, the competent authority shall use an improvement factor of 1 % of the average annual emissions of the respective source streams in the three most recent reporting periods. Those measures may include:
(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 (6) 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
The operator shall classify each installation in one of the following categories:
(a) a category A installation, where the average verified annual emissions in the trading period immediately preceding the current trading period, with the exclusion of CO2 stemming from 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.
The operator shall classify each source stream in one of the following categories, comparing it against the sum of all absolute values of fossil CO2 and CO2(e) corresponding to all source streams included in calculation-based methodologies and of all emissions of emission sources monitored using measurement-based methodologies, before subtraction of transferred CO2:
(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.
The operator shall classify each emission source for which a measurement-based methodology is applied in one of the following categories:
(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.
The operator concerned shall notify the competent authority of the temporary change referred to in paragraph 1 to the monitoring methodology without undue delay to the competent authority, specifying:
(a) the reasons for deviating from the monitoring plan as approved by the competent 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
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.
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
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
When defining the relevant tiers for major and minor source streams in accordance with Article 21(1), to determine the activity data and each calculation factor, each operator shall apply the following:
(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
The operator shall determine the activity data of a source stream in one of the following ways:
(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
To determine activity data in accordance with Article 27, the operator shall use metering results based on measurement systems under its own control at the installation, provided that all of the following conditions are complied with:
(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.
Subsection 3
Calculation factors
Article 30
Determination of calculation factors
Where such an approach incurs unreasonable costs or where higher accuracy can be achieved, the operator may consistently report activity data and calculation factors referring to the state in which laboratory analyses are carried out.
The operator shall determine the RFNBO or RCF fraction or the synthetic low-carbon fraction only for mixed fuels containing RFNBOs, RCFs or synthetic low-carbon fuels. For other fuels the default value of 0 % for the RFNBO or RCF fraction or the synthetic low-carbon fraction shall be used, and a default value of 100 % RFNBO or RCF fraction or synthetic low-carbon fraction for fuels consisting exclusively of RFNBOs, RCFs or synthetic low-carbon fuels.
The operator shall determine the zero-rated biomass fraction, zero-rated RFNBO or RCF fraction and zero-rated synthetic low-carbon fraction only where the operator wants to make use of zero-rating.
Regarding the interdependency of composition-related calculation factors, the operator shall apply the following rules:
(i) Where a fuel or material contains biomass, the operator shall determine the biomass fraction in accordance with Article 39 of this Regulation.
(ii) Where the biomass fraction is not zero and where the operator wants to make use of zero-rating, the operator shall determine the zero-rated biomass fraction in accordance with Article 38(5) of this Regulation.
(iii) Where a fuel contains an RFNBO, RCF or synthetic low-carbon fuel, the operator shall determine the RFNBO or RCF fraction or the synthetic low-carbon fraction in accordance with Article 39a(1) and (2) of this Regulation.
(iv) Where the RFNBO or RCF fraction is not zero and where the operator wants to make use of zero-rating, the operator shall determine the zero-rated RFNBO or RCF fraction in accordance with Article 39a(3) of this Regulation.
(v) Where the synthetic low-carbon fraction is not zero and where the operator wants to make use of zero-rating, the operator shall determine the zero-rated synthetic low-carbon fraction in accordance with Article 39a(4) of this Regulation.
(vi) Where the zero-rated biomass fraction, the zero-rated RFNBO or RCF fraction or the zero-rated synthetic low-carbon fraction are not zero, the operator shall calculate the zero-rated fraction as the sum of zero-rated biomass fraction, zero-rated RFNBO or RCF fraction and zero-rated synthetic low-carbon fraction. The fossil fraction is the sum of all non-zero-rated fractions.
(vii) The operator shall calculate the emission factor as the preliminary emission factor multiplied by the fossil fraction.
For the purpose of point (vi), where the operator does not calculate the zero-rated fraction, the fossil fraction shall be 100 %.
By way of derogation from the first subparagraph, the operator may:
(i) determine the biomass fraction as identical to the zero-rated biomass fraction, if the latter is determined based on the mass balance pursuant to Article 30(1) of Directive (EU) 2018/2001;
(ii) determine the RFNBO or RCF fraction as identical to the zero-rated RFNBO or RCF fraction, if the latter is determined based on the mass balance pursuant to Article 30(1) of Directive (EU) 2018/2001;
(iii) determine the synthetic low-carbon fraction as identical to the zero-rated synthetic low-carbon fraction, if the latter is determined based on the mass balance pursuant to Article 30(1) of Directive (EU) 2018/2001.
Article 31
Default values for calculation factors
Where the operator determines calculation factors as default values, it shall use one of the following values, in accordance with the requirement of the applicable tier as set out in Annexes II and VI:
(a) standard factors and stoichiometric factors listed in Annex VI;
(b) standard factors used by the Member State for its national inventory submission to the Secretariat of the United Nations Framework Convention on Climate Change;
(c) literature values agreed with the competent authority, including standard factors published by the competent authority, which are compatible with factors referred to in point (b), but representative of more disaggregated sources of fuel streams;
(d) values specified and guaranteed by the supplier of a fuel or material where the operator can demonstrate to the satisfaction of the competent authority that the carbon content exhibits a 95 % confidence interval of not more than 1 %;
(e) values based on analyses carried out in the past, where the operator can demonstrate to the satisfaction of the competent authority that those values are representative for future batches of the same fuel or material.
Where the default values change on an annual basis, the operator shall specify the authoritative applicable source of that value in the monitoring plan.
Article 32
Calculation factors based on analyses
Where such standards are not available, the methods shall be based on suitable ISO standards or national standards. Where no applicable published standards exist, suitable draft standards, industry best-practice guidelines or other scientifically proven methodologies shall be used, limiting sampling and measurement bias.
When determining a specific parameter, the operator shall use the results of all analyses made with regard to that parameter.
Article 33
Sampling plan
The operator shall ensure that the derived samples are representative for the relevant batch or delivery period and free of bias. Relevant elements of the sampling plan shall be agreed with the laboratory carrying out the analysis for the respective fuel or material, and evidence of that agreement shall be included in the plan. The operator shall make the plan available for the purposes of verification pursuant to Implementing Regulation (EU) 2018/2067.
Article 34
Use of laboratories
With respect to quality management, the operator shall produce an accredited certification of the laboratory in conformity with EN ISO/IEC 9001, or other certified quality management systems that cover the laboratory. In the absence of such certified quality management systems, the operator shall provide other appropriate evidence that the laboratory is capable of managing its personnel, procedures, documents and tasks in a reliable manner.
With respect to technical competence, the operator shall provide evidence that the laboratory is competent and able to generate technically valid results using the relevant analytical procedures. Such evidence shall cover at least the following elements:
(a) management of the personnel's competence for the specific tasks assigned;
(b) suitability of accommodation and environmental conditions;
(c) selection of analytical methods and relevant standards;
(d) where applicable, management of sampling and sample preparation, including control of sample integrity;
(e) where applicable, development and validation of new analytical methods or application of methods not covered by international or national standards;
(f) uncertainty estimation;
(g) management of equipment, including procedures for calibration, adjustment, maintenance and repair of equipment, and record keeping thereof;
(h) management and control of data, documents and software;
(i) management of calibration items and reference materials;
(j) quality assurance for calibration and test results, including regular participation in proficiency testing schemes, applying analytical methods to certified reference materials, or inter-comparison with an accredited laboratory;
(k) management of outsourced processes;
(l) management of assignments, customer complaints, and ensuring timely corrective action.
Article 35
Frequencies for analyses
The competent authority may allow the operator to use a frequency that differs from those referred to in paragraph 1, where minimum frequencies are not available or where the operator demonstrates one of the following:
(a) based on historical data, including analytical values for the respective fuels or materials in the reporting period immediately preceding the current reporting period, any variation in the analytical values for the respective fuel or material does not exceed 1/3 of the uncertainty value to which the operator has to adhere with regard to the activity data determination of the relevant fuel or material;
(b) using the required frequency would incur unreasonable costs.
Where an installation operates for part of the year only, or where fuels or materials are delivered in batches that are consumed over more than one calendar year, the competent authority may agree with the operator a more appropriate schedule for analyses, provided that it results in a comparable uncertainty as under point (a) of the first subparagraph.
Subsection 4
Specific calculation factors
Article 36
Emission factors for CO2
The competent authority may allow the operator to use an emission factor for a fuel expressed as t CO2/t or t CO2/Nm3 for combustion emissions, where the use of an emission factor expressed as t CO2/TJ incurs unreasonable costs or where at least equivalent accuracy of the calculated emissions can be achieved by using such an emission factor.
Article 37
Oxidation and conversion factors
However, the competent authority may require operators to always use tier 1.
Where several fuels are used within an installation and tier 3 is to be used for the specific oxidation factor, the operator may ask for the approval of the competent authority for one or both of the following:
(a) the determination of one aggregate oxidation factor for the whole combustion process and to apply it to all fuels;
(b) the attribution of the incomplete oxidation to one major source stream and use of a value of 1 for the oxidation factor of the other source streams.
Where mixed fuels are used, the operator shall provide evidence that application of points (a) or (b) of the first subparagraph does not lead to an underestimation of emissions.
Subsection 5
Treatment of biomass, synthetic low-carbon fuels, RFNBO and RCF
Article 38
Biomass source streams
The emission factor of each fuel or material shall be calculated and reported as the preliminary emission factor, determined in accordance with Article 30, multiplied by the fossil fraction of the fuel or material.
However, biofuels, bioliquids and biomass fuels produced from waste and residues, other than agricultural, aquaculture, fisheries and forestry residues are required to fulfil only the criteria laid down in Article 29(10) of Directive (EU) 2018/2001. This subparagraph shall also apply to waste and residues that are first processed into a product before being further processed into biofuels, bioliquids and biomass fuels.
Electricity, heating and cooling produced from municipal solid waste shall not be subject to the criteria laid down in Article 29(10) of Directive (EU) 2018/2001.
The criteria laid down in paragraphs 2 to 7 and 10 of Article 29 of Directive (EU) 2018/2001 shall apply irrespective of the geographical origin of the biomass.
Article 29 (10) of Directive (EU) 2018/2001 shall apply to an installation as defined in Article 3(e) of Directive 2003/87/EC.
The compliance with the criteria laid down in paragraphs 2 to 7 and 10 of Article 29 of Directive (EU) 2018/2001 shall be assessed in accordance with Articles 30 and 31(1) of that Directive. The criteria may also be considered complied with if the operator provides evidence for a purchase of a quantity of biofuel, bioliquid or biogas connected to the cancellation of the respective quantity in the Union Database set up pursuant to Article 31a or a national database set up by the Member State in accordance with Article 31a(5) of that Directive. In case of subsequent non-compliance regarding the proof of sustainability of the quantities cancelled in the aforementioned databases, the competent authority shall correct the verified emissions accordingly.
Where the biomass used does not comply with this paragraph, its carbon content shall be considered as fossil carbon.
Where according to the first to sixth subparagraphs of this paragraph, the criteria laid down in paragraphs 2 to 7 and 10 of Article 29 of Directive (EU) 2018/2001 do not apply to biomass, the zero-rated biomass fraction equals its biomass fraction.
Article 39
Determination of biomass and fossil fraction
Where, subject to the tier level required, the operator has to carry out analyses to determine the biomass fraction, but the application of the first subparagraph is technically not feasible or would incur unreasonable costs, the operator shall submit an alternative estimation method to determine the biomass fraction to the competent authority for approval. For fuels or materials originating from a production process with defined and traceable input streams, the operator may base the estimation on a material balance of fossil and biomass carbon entering and leaving the process.
The Commission may provide guidelines on further applicable estimation methods.
The operator may determine that a certain quantity of natural gas from the gas grid is zero-rated biogas by using the methodology set out in paragraph 4. In this case, by way of derogation from Article 30(3), the operator shall consider the biomass fraction to be identical to the zero-rated biomass fraction.
The operator may determine the biomass fraction and identical zero-rated biomass fraction of biogas using purchase records of biogas of equivalent energy content, provided that the operator provides evidence to the satisfaction of the competent authority that:
(a) there is no double counting of the same biogas quantity, in particular that the biogas purchased is not claimed to be used by anyone else, including through a disclosure of a guarantee of origin as defined in Article 2(12) of Directive (EU) 2018/2001;
(b) the operator and the producer of the biogas are connected to the same gas grid.
For the purpose of demonstrating compliance with this paragraph, the operator may use the data recorded in a database set up by one or more Member States which enables tracing of transfers of biogas. Compliance with this paragraph may be considered demonstrated if the operator provides evidence for a purchase of a quantity of biogas connected to the cancellation of the respective quantity in the Union Database set up pursuant to Article 31a of Directive (EU) 2018/2001 or a national database set up by the Member States in accordance with Article 31a(5) of that Directive. In case of subsequent non-compliance regarding the proof of sustainability of the quantities cancelled in the aforementioned databases, the competent authority shall correct the verified emissions accordingly.
Article 39a
Determination of RFNBO or RCF or synthetic low-carbon fraction and zero-rated RFNBO or RCF or synthetic low-carbon fraction
The operator shall determine the following calculation factors relating to the composition of fuels based on the mass balance pursuant to Article 30(1) of Directive (EU) 2018/2001:
(i) the zero-rated RFNBO or RCF fraction or zero-rated synthetic low-carbon fraction;
(ii) the RFNBO or RCF fraction or synthetic low-carbon fraction.
By way of derogation from the first subparagraph, if the operator does not want to make use of zero-rating, for the RFNBO or RCF fraction or the synthetic low-carbon fraction other approaches may be used such as a material balance of the blending or production process from which the fuel or material is obtained.
The compliance with the criteria laid down in Article 29a of Directive (EU) 2018/2001 is to be assessed in accordance with Articles 30 and 31(1) of that Directive. The criteria may also be considered complied with if the operator provides evidence for a purchase of a quantity of RFNBOs or RCFs connected to the cancellation of the respective quantity in the Union Database set up pursuant to Article 31a of Directive (EU) 2018/2001, or a national database set up by the Member States in accordance with Article 31a(5) of that Directive. In case of subsequent non-compliance regarding the proof of sustainability of the quantities cancelled in the aforementioned databases, the Competent Authority shall correct the verified emissions accordingly.
Where the RFNBO or RCF does not comply with the criteria referred to in the first subparagraph, its carbon content shall be considered as fossil carbon.
The compliance with the criteria laid down in Article 29a(3) of Directive (EU) 2018/2001 is to be assessed in accordance with Articles 30 and 31(1) of that Directive. The criteria may also be considered complied with if the operator provides evidence for a purchase of a quantity of synthetic low-carbon fuels connected to the cancellation of the respective quantity in the Union Database set up pursuant to Article 31a of Directive (EU) 2018/2001, or a national database set up by the Member State in accordance with Article 31a(5) of that Directive. In case of subsequent non-compliance regarding the proof of sustainability of the quantities cancelled in the aforementioned databases, the Competent Authority shall correct the verified emissions accordingly.
In any other cases, the carbon content of synthetic low-carbon fuels shall be considered as fossil carbon.
The operator may determine the RFNBO or RCF fraction and identical zero-rated RFNBO or RCF fraction of natural gas where such fractions have been injected into a natural gas grid using purchase records of RFNBO or RCF of equivalent energy content, provided that the operator provides evidence to the satisfaction of the competent authority that:
(a) there is no double counting of the same RFNBO or RCF quantity, in particular that the RFNBO or RCF purchased is not claimed to be used by anyone else, including through a disclosure of a guarantee of origin as defined in Article 2(12) of Directive (EU) 2018/2001;
(b) the operator and the producer of the RFNBO or RCF are connected to the same gas grid.
Compliance with this paragraph may be considered demonstrated if the operator provides evidence for a purchase of a quantity of gaseous RFNBO or RCF connected to the cancellation of the respective quantity in the Union Database set up pursuant to Article 31a of Directive (EU) 2018/2001, or a national database set up by the Member States in accordance with Article 31a(5) of that Directive. In case of subsequent non-compliance regarding the proof of sustainability of the quantities cancelled in the aforementioned databases, the competent authority shall correct the verified emissions accordingly.
SECTION 3
Measurement-based methodology
Article 40
Use of the measurement-based monitoring methodology
The operator shall use measurement-based methodologies for all emissions of nitrous oxide (N2O) as laid down in Annex IV, and to quantify CO2 transferred pursuant to Article 49.
In addition, the operator may use measurement-based methodologies for CO2 emission sources where it can provide evidence that for each emission source the tiers required in accordance with Article 41 are complied with.
Article 41
Tier requirements
For each major emission source, the operator shall apply the following:
(a) in the case of a category A installation, at least the tiers listed in section 2 of Annex VIII;
(b) in other cases, the highest tier listed in section 1 of Annex VIII.
However, 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.
Article 42
Measurement standards and laboratories
All measurements shall be carried out applying methods based on:
(a) EN 14181 (Stationary source emissions — Quality assurance of automated measuring systems);
(b) EN 15259 (Air quality — Measurement of stationary source emissions — Requirements for measurement sections and sites and for the measurement objective, plan and report);
(c) other relevant EN standards, in particular EN ISO 16911-2 (Stationary source emissions — Manual and automatic determination of velocity and volume flow rate in ducts).
Where such standards are not available, the methods shall be based on suitable ISO standards, standards published by the Commission or national standards. Where no applicable published standards exist, suitable draft standards, industry best practice guidelines or other scientifically proven methodologies shall be used, limiting sampling and measurement bias.
The operator shall consider all relevant aspects of the continuous measurement system, including the location of the equipment, calibration, measurement, quality assurance and quality control.
Where the laboratory does not have such accreditation, the operator shall ensure that equivalent requirements of Article 34(2) and (3) are met.
Article 43
Determination of emissions
In the case of CO2 emissions, the operator shall determine annual emissions on the basis of equation 1 in Annex VIII. CO emitted to the atmosphere shall be treated as the molar equivalent amount of CO2.
In the case of nitrous oxide (N2O), the operator shall determine annual emissions on the basis of the equation in subsection B.1 of section 16 of Annex IV.
The operator shall determine the greenhouse gas concentration in the flue gas by continuous measurement at a representative point through one of the following:
(a) direct measurement;
(b) in the case of high concentration in the flue gas, calculation of the concentration using an indirect concentration measurement applying equation 3 in Annex VIII and taking into account the measured concentration values of all other components of the gas stream as laid down in the operator's monitoring plan.
Where relevant, the operator shall determine separately any CO2 amount stemming from biomass. For this purpose, the operator may use:
(a) a calculation based approach, including approaches using analyses and sampling based on EN ISO 13833 (Stationary source emissions — Determination of the ratio of biomass (biogenic) and fossil-derived carbon dioxide — Radiocarbon sampling and determination);
(b) another method based on a relevant standard, including ISO 18466 (Stationary source emissions — Determination of the biogenic fraction in CO2 in stack gas using the balance method);
(c) an estimation method published by the Commission.
Where the method proposed by the operator involves continuous sampling from the flue gas stream, EN 15259 (Air quality — Measurement of stationary source emissions — Requirements for measurement sections and sites and for the measurement objective, plan and report) shall be applied. The sampling plan pursuant to Article 33 shall be commensurate with the frequency of analysis in accordance with Annex VII to this Regulation and ensure representativeness to cover the whole reporting year.
For the purpose of this paragraph, Article 38(5) shall apply.
Where the method proposed by the operator involves continuous sampling from the flue gas stream and the installation consumes natural gas from the grid, the operator shall subtract the CO2 stemming from any biogas contained in the natural gas from the total measured CO2 emissions. The biomass fraction of the natural gas shall be determined in accordance with Articles 32 to 35.
The operator shall use the biomass fraction determined in accordance with paragraph 4 as the zero-rated biomass fraction, if the following conditions are fulfilled for all fuels or materials leading to emissions to which the measurement-based methodology is applied:
(i) according to the first to sixth subparagraphs of Article 38(5) of this Regulation, the criteria laid down in paragraphs 2 to 7 and 10 of Article 29 of Directive (EU) 2018/2001 do not apply; or
(ii) 100% of the biomass fraction of the used fuel or material are covered by the evidence relevant according to Article 38(5) of this Regulation.
The condition (ii) shall be deemed fulfilled for biogas monitored in accordance with Article 39(4) of this Regulation.
Where conditions (i) and (ii) are not fulfilled for fuels or materials leading to emissions to which the measurement-based methodology is applied, the operator shall determine the zero-rated biomass fraction for these fuels or materials using a calculation-based approach in accordance with Articles 24 to 39a of this Regulation.
Where the method proposed by the operator for the determination of the zero-rated biomass fraction involves continuous sampling from the flue gas stream and the installation consumes natural gas from the grid, the operator shall determine the physical CO2 amount of the biogas used in accordance with Articles 32 to 35 of this Regulation and deduct the respective CO2 amount from the zero-rated CO2 determined in accordance with paragraph 4a of this Article.
The emissions from zero-rated RFNBOs, RCFs or synthetic low-carbon fuels shall be determined using a calculation-based approach in accordance with Articles 24 to 39a of this Regulation. They shall equal the activity data of the relevant fuel multiplied by the preliminary emission factor and the zero-rated RFNBO or RCF fraction or the zero-rated synthetic low-carbon fraction.
The operator shall determine the flue gas flow for the calculation in accordance with paragraph 1 by one of the following methods:
(a) calculation by means of a suitable material balance, taking into account all significant parameters on the input side, including for CO2 emissions at least input material loads, input airflow and process efficiency, and on the output side, including at least the product output and the concentration of oxygen (O2), sulphur dioxide (SO2) and nitrogen oxides (NOx);
(b) determination by continuous flow measurement at a representative point.
Article 44
Data aggregation
Where an operator can generate data for shorter reference periods without additional cost, the operator shall use those periods for the determination of the annual emissions in accordance with Article 43(1).
Article 45 (2) to (4) shall apply where fewer than 80 % of the maximum number of data points for a parameter are available.
Article 45
Missing data
Where the reporting period is not applicable for determining such substitution values due to significant technical changes at the installation, the operator shall agree with the competent authority a representative timeframe for determining the average and standard deviation, where possible with a duration of one year.
Article 46
Corroborating with calculation of emissions
The operator shall corroborate emissions determined by a measurement-based methodology, with the exception of N2O emissions from nitric acid production and greenhouse gases transferred to a CO2 transport infrastructure or a storage site, by calculating the annual emissions of each greenhouse gas in question for the same emission sources and source streams.
The use of tier methodologies shall not be required.
SECTION 4
Special provisions
Article 47
Installations with low emissions
The first subparagraph shall not apply to installations carrying out activities for which N2O is included pursuant to Annex I to Directive 2003/87/EC.
For the purposes of the first subparagraph of paragraph 1, an installation shall be considered an installation with low emissions where at least one of the following conditions is met:
(a) the average annual emissions of that installation reported in the verified emissions reports during the trading period immediately preceding the current trading period, with the exclusion of CO2 stemming from zero-rated carbon and before subtraction of transferred CO2, were less than 25 000 tonnes of CO2(e) per year;
(b) the average annual emissions referred to in point (a) are not available or are no longer applicable because of changes to the installation's boundaries or changes to the operating conditions of the installation, but the annual emissions of that installation for the next five years, with the exclusion of CO2 stemming from zero-rated carbon and before subtraction of transferred CO2, will be, based on a conservative estimation method, less than 25 000 tonnes of CO2(e) per year.
The operator shall, without undue delay, submit a significant modification of the monitoring plan within the meaning of point (b) of Article 15(3), to the competent authority for approval.
However, the competent authority shall allow that the operator continues simplified monitoring provided that that operator demonstrates to the satisfaction of the competent authority that the threshold referred to in paragraph 2 has not already been exceeded within the past five reporting periods and will not be exceeded again from the following reporting period onwards.
Article 48
Inherent CO2
However, where inherent CO2 is emitted, or transferred out of the installation to entities not covered by that Directive, it shall be counted as emissions of the installation where it originates.
Where the quantities of transferred and received inherent CO2 are not identical, the arithmetical average of both determined values shall be used in both the transferring and receiving installations' emissions reports, where the deviation between the values can be explained by the uncertainty of the measurement systems or the determination method. In such cases, the emissions report shall refer to the alignment of that value.
Where the deviation between the values cannot be explained by the approved uncertainty range of the measurement systems or the determination method, the operators of the transferring and receiving installations shall align the values by applying conservative adjustments approved by the competent authority.
Article 49
Transferred CO2
The operator shall subtract from the emissions of the installation any amount of CO2 originating from the activities covered by Annex I to Directive 2003/87/EC that does not originate from zero-rated carbon and that is not emitted from the installation, but transferred out of the installation to any of the following installations:
(i) a capture installation for the purpose of transport and long-term geological storage in a storage site permitted under Directive 2009/31/EC;
(ii) a CO2 transport infrastructure with the purpose of long-term geological storage in a storage site permitted under Directive 2009/31/EC;
(iii) a storage site permitted under Directive 2009/31/EC for the purpose of long-term geological storage.
The first subparagraph shall also apply to the receiving installation with respect to the transferring installation's installation identification code.
Where the measurement-based methodology is applied the emission source shall correspond to the measurement point and the emissions shall be expressed as the quantity of CO2 transferred.
However, the operator may apply the next lower tier provided that it establishes that applying the highest tier as defined in Section 1 of Annex VIII to this Regulation is technically not feasible or incurs unreasonable costs.
An operator of a CO2 transport infrastructure or a storage site shall monitor emissions from leakage events, fugitive emissions and vented emissions from any CO2 mentioned in the first sub-paragraph, including from CO2 stemming from entities not carrying out activities listed in Annex I to Directive 2003/87/EC, and report emissions as if the CO2 were fossil.
Article 49a
Emissions permanently chemically bound in a product
In the case of CO2 resulting from materials or fuels containing a fraction of zero-rated carbon, the operator shall only subtract from the emissions of the installation the quantity of CO2 permanently chemically bound in a product listed in the Delegated Regulation adopted pursuant to Article 12(3b) of Directive 2003/87/EC proportional to the fraction of carbon that does not originate from zero-rated carbon.
Article 50
Use or transfer of N2O
An installation that receives N2O from an installation and activity in accordance with the first subparagraph shall monitor the relevant gas streams using the same methodologies, as required by this Regulation, as if the N2O were generated within the receiving installation itself.
However, where N2O is bottled or used as a gas in products so that it is emitted outside the installation, or where it is transferred out of the installation to entities not covered by Directive 2003/87/EC, it shall be counted as emissions of the installation where it originates, except for quantities of N2O in respect of which the operator of the installation where the N2O originates can demonstrate to the competent authority that the N2O is destroyed using suitable emissions abatement equipment.
The first subparagraph shall also apply to the receiving installation with respect to the transferring installation's installation identification code.
However, the operator may apply the next lower tier provided that it establishes that applying the highest tier as defined in section 1 of Annex VIII is technically not feasible or incurs unreasonable costs.
CHAPTER IV
MONITORING OF EMISSIONS AND NON-CO2 EFFECTS FROM AVIATION
Article 51
General provisions
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