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.)

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.

2a. The operator shall determine the biomass fraction only for mixed fuels or materials containing biomass. For other fuels or materials, the default value of 0 % for the biomass fraction of fossil fuels or materials shall be used, and a default value of 100 % biomass fraction for biomass fuels or materials consisting exclusively of biomass.

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.

• (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

• (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

• (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.

• (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.

• (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

• (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.

• (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

• (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

• (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.

• (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.

• (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.

4a. The operator shall use the biomass fraction determined in accordance with paragraph 4 as the zero-rated biomass fraction, if the following conditions are fulfilled for all fuels or materials leading to emissions to which the measurement-based methodology is applied:

• (i) according to the first 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.

4b. The operator may deduct from the total emissions of the emission source the emissions from zero-rated biomass determined in accordance with paragraph 4a of this Article.

Where the method proposed by the operator for the determination of the zero-rated biomass fraction involves continuous sampling from the flue gas stream and the installation consumes natural gas from the grid, the operator shall determine the physical CO2 amount of the biogas used in accordance with 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.

4c. Where the operator uses zero-rated RFNBOs, RCFs or synthetic low-carbon fuels in a process for which the measurement-based methodology is applied, the operator may deduct from the total emissions the emissions from zero-rated RFNBOs, RCFs or synthetic low-carbon fuels.

The emissions from zero-rated RFNBOs, RCFs or synthetic low-carbon fuels shall be determined using a calculation-based approach in accordance with Articles 24 to 39a of this Regulation. They shall equal the activity data of the relevant fuel multiplied by the preliminary emission factor and the zero-rated RFNBO or RCF fraction or the zero-rated synthetic low-carbon fraction.

• (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.

• (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

• (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

To that end, the aircraft operator shall attribute all flights to the calendar year according to the time of departure measured in Coordinated Universal Time.

• (a) where the item 7 contains the ICAO designator for the aircraft operating agency, the unique aircraft operator shall be the aircraft operating agency that has been assigned that ICAO designator;

• (b) where the item 7 contains the nationality or common mark, and registration mark of the aircraft that is explicitly listed in an air operator certificate (or equivalent) or in a document issued by a State and identifying the operator of the aircraft, then the unique aircraft operator shall be the legal or natural person that holds that air operator certificate (or equivalent) or that is stated in the document.

3a. Where the unique aircraft operator cannot be identified using the call sign as referred to in paragraph 3, the unique aircraft operator referred to in point (o) of Article 3 of Directive 2003/87/EC that is responsible for a flight, is the legal or natural person that has an employment or other contractual relationship with the captain of the flight.

Article 52

Submission of monitoring plans

By way of derogation from the first subparagraph, an aircraft operator that performs an aviation activity covered by Annex I to Directive 2003/87/EC, or monitors and reports non-CO2 aviation effects, for the first time that could not be foreseen four months in advance of the activity shall submit a monitoring plan to the competent authority without undue delay, but no later than six weeks after performance of that activity. The aircraft operator shall provide adequate justification to the competent authority why a monitoring plan could not be submitted four months in advance of the activity.

Where the administering Member State referred to in Article 18a of Directive 2003/87/EC is not known in advance, the aircraft operator shall without undue delay submit the monitoring plan when information on the competent authority of the administering Member State becomes available.

Article 53

Monitoring methodology for emissions from aviation activities

For mixed aviation fuels, the aircraft operator shall determine the theoretical amount of each neat fuel from the total amount of that mixed aviation fuel and relevant composition data by applying the following:

• (i) where a fuel contains biomass, the aircraft operator shall determine the biomass fraction in accordance with Article 54;

• (ii) where a fuel contains an RFNBO, RCF or synthetic low-carbon fuel, the aircraft operator shall determine the RFNBO or RCF fraction or the synthetic low-carbon fraction in accordance with Article 54b;

• (iii) where the RFNBO or RCF fraction or synthetic low-carbon fraction is not zero and where the aircraft operator wants to make use of zero-rating, the aircraft operator shall determine the zero-rated RFNBO or RCF fraction or the zero-rated synthetic low-carbon fraction in accordance with Article 54c;

• (iv) where the zero-rated biomass fraction, the zero-rated RFNBO or RCF fraction or the zero-rated synthetic low-carbon fraction are not zero, the aircraft operator shall calculate the zero-rated fraction as the sum of zero-rated biomass fraction, zero-rated RFNBO or RCF fraction and zero-rated synthetic low-carbon fraction. The fossil fraction is the sum of all non-zero-rated fractions.

• (v) the aircraft operator shall calculate the amount of each neat fuel as total amount of the mixed aviation fuel multiplied by the relevant fraction.

For the purpose of point (iv) of this paragraph, where the aircraft operator does not calculate the zero-rated fraction, the fossil fraction shall be 100 %.

1a. By way of derogation from paragraph 1, for the purpose of assessing emissions thresholds set out in Articles 55(1) and 55(2) of this Regulation, in Article 28a(4) of Directive 2003/87/EC and in the entry ‘Aviation’ of the table in Annex I to Directive 2003/87/EC, the aircraft operator shall determine the CO2 emissions by multiplying the annual consumption of each fuel by its preliminary emissions factor.

1b. For the purpose of reporting pursuant to Article 3 of Commission Delegated Regulation (EU) 2019/1603 ([^E0007]), the aircraft operator shall determine and report the emissions which result from multiplying the annual consumption of each fuel by its preliminary emission factor.

• (a) the measurement by the fuel supplier, as documented in the fuel delivery notes or invoices for each flight;

• (b) data from aircraft onboard measurement systems recorded in the mass and balance documentation, in the aircraft technical log or transmitted electronically from the aircraft to the aircraft operator.

The procedure for informing the use of actual or standard density shall be described in the monitoring plan along with a reference to the relevant aircraft operator documentation.

The aircraft operators shall use the default emissions factors set out in Table 1 in Annex III as the preliminary emission factor.

For alternative aviation fuels other than biofuels, RFNBO, RCF or synthetic low-carbon fuels, the aircraft operator shall determine the emission factor in accordance with Article 32 of this Regulation. For such fuels, the net calorific value shall be determined and reported as a memo-item.

Article 53a

Reporting rules for the use of alternative aviation fuels

Where several subsequent flights are carried out without fuel uplift between these flights, the aircraft operator shall split the amount of the alternative fuel and assign it to these flights proportionally to the emissions from those flights calculated using the preliminary emission factor.

In this regard, the aircraft operator must provide evidence to the satisfaction of the competent authority that the alternative aviation fuel was delivered to the fuelling system of the departure aerodrome in the reporting period, or 3 months before the start, or 3 months after the end, of that reporting period.

• (i) the total amount of alternative aviation fuel claimed does not exceed the total fuel usage of that aircraft operator for flights for which allowances have to be surrendered in accordance with Article 12(3) of Directive 2003/87/EC, originating from the aerodrome at which the alternative aviation fuel is supplied;

• (ii) the amount of alternative aviation fuel for flights for which allowances have to be surrendered in accordance with Article 12(3) of Directive 2003/87/EC does not exceed the total quantity of alternative aviation fuel purchased from which the total quantity of alternative aviation fuels sold to third parties is subtracted;

• (iii) the ratio between alternative aviation fuels and fossil fuels attributed to flights aggregated per aerodrome pair does not exceed the maximum blending limit for that fuel type as certified according to a recognised international standard;

• (iv) there is no double counting of the same quantity of alternative aviation fuel, in particular that the alternative aviation fuel purchased is not claimed to be used in an earlier report or by another aircraft operator, or in another carbon pricing system.

For the purpose of points (i) to (iii), any fuel remaining in tanks after a flight and before an uplift is assumed to be 100 % fossil fuel.

For the purpose of demonstrating compliance with the requirements referred to under point (iv), the aircraft operator may use the data recorded in the Union database set up in accordance with Article 31a of Directive (EU) 2018/2001 or a national database set up by the Member State in accordance with Article 31a(5) of that Directive.

Article 54

Determining the biomass fraction for biofuels

By way of derogation from the first subparagraph, the aircraft operator using mixed aviation fuels containing biofuels may choose to monitor the biofuel content and fossil aviation fuel content as separate source streams if the evidence provided by the fuel suppliers allows such approach.

Article 54a

Specific provisions for eligible aviation fuels