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.)

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.

For the purpose of identifying the unique aircraft operator referred to in point (o) of Article 3 of Directive 2003/87/EC that is responsible for a flight, the call sign used for air traffic control purposes as laid down in item 7 of the flight plan, shall be used. The call sign shall determine the aircraft operator as follows:

(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.

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 %.

Each aircraft operator shall determine the fuel uplift referred to in section 1 of Annex III based on one of the following:

(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.

For the purpose of paragraphs 2 and 3, the aircraft operator shall provide evidence to the satisfaction of the competent authority that:

(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

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

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

For the purpose of paragraphs 4 and 5, the aircraft operator shall provide evidence to the satisfaction of the competent authority that:

(a) the total amount of eligible aviation fuel claimed does not exceed the total fuel usage of that aircraft operator for flights for which allowances have to be surrendered in accordance with Article 12(3) of Directive 2003/87/EC and for flights covered by Article 3c(8) of that Directive, originating from the aerodrome at which the eligible aviation fuel is supplied;

(b) the amount of eligible aviation fuel for flights for which allowances have to be surrendered in accordance with Article 12(3) of Directive 2003/87/EC and from flights covered by Article 3c(8) of that Directive does not exceed the total quantity of eligible aviation fuel purchased from which the total quantity of eligible aviation fuels sold to third parties is subtracted;

(c) the ratio between eligible 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;

(d) there is no double counting of the same quantity of eligible aviation fuel, in particular that the eligible 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 (a), (b) and (c), any fuel remaining in tanks after a flight and before an uplift is assumed to be 100 % not eligible fuel.

For the purpose of demonstrating compliance with the requirements referred to under point (d), 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 54b

Determining the RFNBO, RCF or synthetic low-carbon fraction

By way of derogation from the first subparagraph, the aircraft operator using mixed aviation fuels containing RFNBO, RCF or synthetic low-carbon fuel, may choose to monitor the RFNBO or RCF content or synthetic low-carbon content and other fossil aviation fuel content, as separate source streams if the evidence provided by the fuel suppliers allows such approach.

Article 54c

Conditions for zero-rating biofuels, RFNBO, RCF and synthetic low-carbon fuels by aircraft operators

Article 55

Small emitters

The applicable tools may only be used if they are approved by the Commission including the application of correction factors to compensate for any inaccuracies in the modelling methods.

By way of derogation from Article 12, a small emitter that intends to make use of any of the tools referred to in paragraph 2 of this Article may submit only the following information in the monitoring plan for emissions:

(a) information required pursuant to point 1 of section 2 of Annex I;

(b) evidence that the thresholds for small emitters set out in paragraph 1 of this Article are met;

(c) the name of or reference to the tool as referred to in paragraph 2 of this Article that will be used for estimating the fuel consumption.

A small emitter shall be exempted from the requirement to submit the supporting documents referred to in the third subparagraph of Article 12(1).

The aircraft operator shall, without undue delay, submit a significant modification of the monitoring plan within the meaning of point (iv) of Article 15(4)(a) to the competent authority for approval.

However, the competent authority shall allow that the aircraft operator continues to use a tool referred to in paragraph 2 provided that that aircraft operator demonstrates to the satisfaction of the competent authority that the thresholds referred to in paragraph 1 have not already been exceeded within the past five reporting periods and will not be exceeded again from the following reporting period onwards.

Article 56

Sources of uncertainty

Article 56a

Calculation of CO2 equivalent for non-CO2 aviation effects

To calculate CO2(e) per flight each aircraft operator shall apply a CO2(e) calculation approach covering the following elements:

(a) the fuel-burn module and emissions-estimation module, as described in Annex IIIa, Section 3;

(b) Method C consisting of a weather-based approach and Method D consisting of a location-based simplified approach, as referred to in Annex IIIa, Section 4;

(c) a default values approach, used in case of data gaps, described in Annex IIIa, Section 5 and Annex IIIb.

Method C and method D shall be based on input data from the modules referred to in point (a) of this paragraph, data from the aircraft operator and relevant weather data from the aircraft operator or third party-sources.

To apply the CO2(e) calculation models to their flights, aircraft operators shall meet all the following conditions, either using NEATS, pursuant to Annex IIIa, Section 2, own and third-party IT tools, or a combination of NEATS and these tools:

(a) these tools comply with the requirements laid down in Annex IIIa, with regard to emission-estimation module in Section 3, 4 and 5 of that Annex;

(b) where enhanced weather data is needed as defined in Annex IIIa, these tools use the same common reference Numerical Weather Prediction (NWP) model and weather data, as the one provided through NEATS;

(c) these tools allow for and facilitate, for the purpose of verification, access to the monitored data in accordance with Annex IIIa, Section 4;

(d) these tools ensure the data monitored is securely stored for at least 2 years, with backup and recovery functions;

(e) these tools comply with the principles established by Article 75(1).

Article 56b

Data monitoring

By way of derogation from paragraph 2, the aircraft operator can choose to rely for the monitoring of some or all of the data, on the following:

(a) independent third-party sources such as Eurocontrol;

(b) NEATS, as described in Annex IIIa, Section 2.

CHAPTER V

DATA MANAGEMENT AND CONTROL

Article 58

Data flow activities

Descriptions of written procedures for data flow activities in the monitoring plan shall at least cover the following elements:

(a) the items of information listed in Article 12(2);

(b) identification of the primary data sources;

(c) each step in the data flow from primary data to annual emissions and non-CO2 aviation effects which shall reflect the sequence and interaction between the data flow activities, including relevant formulas and data aggregation steps applied;

(d) the relevant processing steps related to each specific data flow activity, including the formulas and data used to determine the emissions;

(e) relevant electronic data processing and storage systems used and the interaction between such systems and other inputs, including manual input;

(f) the way outputs of data flow activities are recorded.

Article 59

Control system

The control system referred to in paragraph 1 shall consist of the following:

(a) an operator's or aircraft operator's assessment of inherent risks and control risks based on a written procedure for carrying out the assessment;

(b) written procedures related to control activities that are to mitigate the risks identified.

Written procedures related to control activities as referred to in point (b) of paragraph 2 shall at least include:

(a) quality assurance of the measurement equipment;

(b) quality assurance of the information technology system used for data flow activities, including process control computer technology;

(c) segregation of duties in the data flow activities and control activities, and management of necessary competencies;

(d) internal reviews and validation of data;

(e) corrections and corrective action;

(f) control of out-sourced processes;

(g) keeping records and documentation including the management of document versions.

Whenever the control system is found to be ineffective or not commensurate with the risks identified, the operator or aircraft operator shall seek to improve the control system and update the monitoring plan or the underlying written procedures for data flow activities, risk assessments and control activities as appropriate.

Article 60

Quality assurance

Where components of the measuring systems cannot be calibrated, the operator shall identify those in the monitoring plan and propose alternative control activities.

When the equipment is found not to comply with required performance, the operator shall promptly take necessary corrective action.

Where such quality assurance requires emission limit values (ELVs) as necessary parameters for the basis of calibration and performance checks, the annual average hourly concentration of the greenhouse gas shall be used as a substitute for such ELVs. Where the operator finds a non-compliance with the quality assurance requirements, including that recalibration has to be performed, it shall report that circumstance to the competent authority and take corrective action without undue delay.

Article 61

Quality assurance of information technology

For the purposes of point (b) of Article 59(3), the operator or aircraft operator shall ensure that the information technology system is designed, documented, tested, implemented, controlled and maintained in a way to process reliable, accurate and timely data in accordance with the risks identified in accordance with point (a) of Article 59(2).

The control of the information technology system shall include access control, control of back up, recovery, continuity planning and security.

Article 62

Segregation of duties

For the purposes of point (c) of Article 59(3), the operator or aircraft operator shall assign responsible persons for all data flow activities and for all control activities in a way to segregate conflicting duties. In the absence of other control activities, it shall ensure for all data flow activities commensurate with the identified inherent risks that all relevant information and data shall be confirmed by at least one person who has not been involved in the determination and recording of that information or data.

The operator or aircraft operator shall manage the necessary competencies for the responsibilities involved, including the appropriate assignment of responsibilities, training, and performance reviews.

Article 63

Internal reviews and validation of data

Such review and validation of the data shall at least include:

(a) a check as to whether the data are complete;

(b) a comparison of the data that the operator or aircraft operator has obtained, monitored and reported over several years;

(c) a comparison of data and values resulting from different operational data collection systems, including the following comparisons, where applicable: (i) a comparison of fuel or material purchasing data with data on stock changes and data on consumption for the applicable source streams; (ii) a comparison of calculation factors that have been determined by analysis, calculated or obtained from the supplier of the fuel or material, with national or international reference factors of comparable fuels or materials; (iii) a comparison of emissions obtained from measurement-based methodologies and the results of the corroborating calculation pursuant to Article 46; (iv) a comparison of aggregated data and raw data.

Article 64

Corrections and corrective action

For the purpose of paragraph 1, the operator or aircraft operator shall at least proceed to all of the following:

(a) assessment of the validity of the outputs of the applicable steps in the data flow activities referred to in Article 58 or control activities referred to in Article 59;

(b) determination of the cause of the malfunctioning or error concerned;

(c) Implementation of appropriate corrective action, including correcting any affected data in the emission report as appropriate.

Article 65

Out-sourced processes

Where the operator or aircraft operator outsources one or more data flow activities referred to in Article 58 or control activities referred to in Article 59, the operator or aircraft operator shall proceed to all of the following:

(a) check the quality of the outsourced data flow activities and control activities in accordance with this Regulation;

(b) define appropriate requirements for the outputs of the outsourced processes and the methods used in those processes;

(c) check the quality of the outputs and methods referred to in point (b) of this Article;

(d) ensure that outsourced activities are carried out such that those are responsive to the inherent risks and control risks identified in the risk assessment referred to in Article 59.

Article 66

Treatment of data gaps for emissions reporting

Where the operator has not laid down the estimation method in a written procedure, it shall establish such a written procedure and submit to the competent authority for approval an appropriate modification of the monitoring plan in accordance with Article 15.

Where surrogate data cannot be determined in accordance with the first subparagraph of this paragraph, the emissions for that flight or those flights may be estimated by the aircraft operator from the fuel consumption determined by using a tool referred to in Article 55(2).

Where the number of flights with data gaps referred to in the first two sub-paragraphs exceed 5 % of the annual flights that are reported, the aircraft operator shall inform the competent authority thereof without undue delay and shall take remedial action for improving the monitoring methodology.

Article 67

Records and documentation

The documented and archived monitoring data shall allow for the verification of the annual emissions reports in accordance with Implementing Regulation (EU) 2018/2067. Data reported by the operator or aircraft operator contained in an electronic reporting and data management system set up by the competent authority may be considered to be retained by the operator or aircraft operator, if they can access those data.

The operator or aircraft operator shall, upon request, make those documents available to the competent authority and to the verifier verifying the emissions report in accordance with Implementing Regulation (EU) 2018/2067.

CHAPTER VI

REPORTING REQUIREMENTS

Article 68

Timing and obligations for reporting

However, competent authorities may require operators or aircraft operators to submit the verified annual emission report earlier than by 31 March, but by 28 February at the earliest.

Where the Competent Authority has corrected the verified emissions after 30 April each year, Member States shall notify this correction to the Commission without undue delay.

Article 69

Reporting on improvements to the monitoring methodology

An operator of an installation shall submit to the competent authority for approval a report containing the information referred to in paragraph 2 or 3, where appropriate, by the following deadlines:

(a) for a category A installation, by 30 June every 5 years;

(b) for a category B installation, by 30 June every 3 years;

(c) for a category C installation, by 30 June every 2 years.

However, the competent authority may set an alternative date for submission of the report, but no later date than 30 September of the same year.

By way of derogation from the second and third subparagraphs, and without prejudice to the first subparagraph, the competent authority may approve, together with the monitoring plan or the improvement report, an extension of the deadline applicable pursuant to the second subparagraph, if the operator provides evidence to the satisfaction of the competent authority upon submission of a monitoring plan in accordance with Article 12 or upon notification of updates in accordance with Article 15, or upon submission of an improvement report in accordance with this Article, that the reasons for unreasonable costs or for improvement measures being technically not feasible will remain valid for a longer period of time. That extension shall take into account the number of years for which the operator provides evidence. The total time period between improvement reports shall not exceed three years for a category C installation, four years for a category B installation or five years for a category A installation.

However, where evidence is found that measures needed for reaching those tiers have become technically feasible and do not any more incur unreasonable costs, the operator shall notify the competent authority of appropriate modifications of the monitoring plan in accordance with Article 15, and submit proposals for implementing the related measures and its timing.

However, where evidence is found that measures needed for reaching at least tier 1 for those source streams have become technically feasible and do not any more incur unreasonable costs, the operator shall notify the competent authority of appropriate modifications of the monitoring plan in accordance with Article 15 and submit proposals for implementing the related measures and its timing.

The competent authority may set an alternative date for submission of the report as referred to in this paragraph, but no later date than 30 September of the same year. Where applicable, such report may be combined with the report referred to in paragraph 1 of this Article.

Where recommended improvements would not lead to an improvement of the monitoring methodology, the operator or aircraft operator shall provide a justification of why that is the case. Where the recommended improvements would incur unreasonable costs, the operator or aircraft operator shall provide evidence of the unreasonable nature of the costs.

Article 70

Determination of emissions by the competent authority

The competent authority shall make a conservative estimate of the emissions of an installation or aircraft operator and, where relevant, the non-CO2 aviation effects of an aircraft operator in any of the following situations:

(a) no verified annual emission report has been submitted by the operator or aircraft operator by the deadline required pursuant to Article 68(1);

(b) the verified annual emissions report referred to in Article 68(1) is not in compliance with this Regulation;

(c) the annual emissions report of an operator or aircraft operator has not been verified in accordance with Implementing Regulation (EU) 2018/2067.

Article 71

Access to information

Emission reports held by the competent authority shall be made available to the public by that authority subject to national rules adopted pursuant to Directive 2003/4/EC of the European Parliament and of the Council (⁸). With regard to the application of the exception, as specified in Article 4(2)(d) of Directive 2003/4/EC, operators or aircraft operators may indicate in their reports what information they consider commercially sensitive.

Article 72

Rounding of data

Article 73

Ensuring consistency with other reporting

Each activity listed in Annex I to Directive 2003/87/EC that is carried out by an operator or aircraft operator shall be labelled using the codes, where applicable, from the following reporting schemes:

(a) the common reporting format for national greenhouse gas inventory systems, as approved by the respective bodies of the United Nations Framework Convention on Climate Change;

(b) the installation's identification number in the European pollutant release and transfer register in accordance with Regulation (EC) No 166/2006 of the European Parliament and of the Council (⁹);

(c) the activity of Annex I to Regulation (EC) No 166/2006;

(d) the NACE code in accordance with Regulation (EC) No 1893/2006 of the European Parliament and of the Council (¹⁰).

CHAPTER VII

INFORMATION TECHNOLOGY REQUIREMENTS

Article 74

Electronic data exchange formats

Those templates or file format specifications established by the Member States shall, at least, contain the information contained in electronic templates or file format specifications published by the Commission.

When establishing the templates or file-format specifications referred to in the second subparagraph of paragraph 1, Member States may choose one or both of the following options:

(a) file-format specifications based on XML, such as the EU ETS reporting language published by the Commission for use in connection with advanced automated systems;

(b) templates published in a form usable by standard office software, including spreadsheets and word processor files.

Article 75

Use of automated systems

Where a Member State chooses to use automated systems for electronic data exchange based on file-format specifications in accordance with point (a) of Article 74(2), those systems shall ensure in a cost efficient way, through the implementation of technological measures in accordance with the current state of technology:

(a) integrity of data, preventing modification of electronic messages during transmission;

(b) confidentiality of data, through the use of security techniques, including encryption techniques, such that the data is only accessible to the party for which it was intended and that no data can be intercepted by unauthorised parties;

(c) authenticity of data, such that the identity of both the sender and receiver of data is known and verified;

(d) non-repudiation of data, such that one party of a transaction cannot deny having received a transaction nor can the other party deny having sent a transaction, by applying methods such as signing techniques, or independent auditing of system safeguards.

Any automated systems used by Member States based on file-format specifications in accordance with point (a) of Article 74(2) for communication between the competent authority, operator and aircraft operator, as well as verifier and national accreditation body within the meaning of Implementing Regulation (EU) 2018/2067, shall meet the following non-functional requirements, through implementation of technological measures in accordance with the current state of technology:

(a) access control, such that the system is only accessible to authorised parties and no data can be read, written or updated by unauthorised parties, through implementation of technological measures in order to achieve the following: (i) restriction of physical access to the hardware on which automated systems run through physical barriers; (ii) restriction of logical access to the automated systems through the use of technology for identification, authentication and authorisation;

(b) availability, such that data accessibility is ensured, even after significant time and the introduction of possible new software;

(c) audit trail, such that it is ensured that changes to data can always be found and analysed in retrospect.

CHAPTER VIIa

MONITORING OF EMISSIONS FROM REGULATED ENTITIES

SECTION 1

General provisions

Article 75a

General principles

Articles 4, 5, 6, 7, 8, 9 and 10 of this Regulation shall apply to the emissions, regulated entities and allowances covered by Chapter IVa of Directive 2003/87/EC. For that purpose:

(a) any reference to operator and aircraft operator shall be read as if it were a reference to the regulated entity;

(b) any reference to process emissions shall not be applicable;

(c) any reference to source streams shall be read as if it were a reference to fuel streams;

(d) any reference to emissions source shall not be applicable;

(e) any reference to activities listed in Annex I to Directive 2003/87/EC shall be read as if it were a reference to activity referred to in Annex III to that Directive;

(f) any reference to Article 24 of Directive 2003/87/EC shall be read as if it were a reference to Article 30j of that Directive;

(g) any reference to activity data shall be read as if it were a reference to the released fuel amounts;

(h) any reference to calculation factors shall be read as if it were a reference to calculation factors and scope factor.

Article 75b

Monitoring plans

Article 11 , Article 12(2), Articles 13 and 14, Article 15(1) and (2), and Article 16 shall apply. For that purpose:

(a) any reference to operator or aircraft operator shall be read as if it were a reference to the regulated entity;

(b) any reference to aviation activity shall be read as if it were a reference to the activity of the regulated entity.

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

Together with the monitoring plan, the regulated entity shall submit 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.

In accordance with Article 15, significant modifications to the monitoring plan of a regulated entity include:

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

(b) notwithstanding Article 75n, changes regarding whether the regulated entity is considered a ‘regulated entity with low emissions’;

(c) a change in the tier applied;

(d) the introduction of new fuel streams;

(e) a change in the categorisation of fuel streams – between major or de-minimis fuel streams where such a change requires a change to the monitoring methodology;

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

(g) a change in the default value for the scope factor;

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

Article 75c

Technical feasibility

Where a regulated entity claims that applying a specific monitoring methodology is technically not feasible, the competent authority shall assess the technical feasibility taking the regulated entity’s justification into account. That justification shall be based on the regulated entity 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.

For the monitoring and reporting of historical emissions for the year 2024 in accordance with Article 30f(4) of Directive 2003/87/EC, Member States may exempt regulated entities from justifying that a specific monitoring methodology is not technically feasible.

Article 75d

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 60 per allowance. The costs shall include an appropriate depreciation period based on the economic lifetime of the equipment.

For the monitoring and reporting of historical emissions for the year 2024 in accordance with Article 30f(4) of Directive 2003/87/EC, Member States may exempt regulated entities from justifying that a specific monitoring methodology would incur unreasonable costs.

In the absence of such data on the average annual emissions caused by that fuel stream over the three most recent years, the regulated entity shall provide a conservative estimate of the annual average emissions, with the exclusion of CO2 stemming from  zero-rated fuels. 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) and 39a(3) shall apply, provided that the relevant information on the sustainability and the greenhouse gas emissions saving criteria of zero-rated fuels used for combustion is available to the regulated entity.

When assessing the unreasonable nature of the costs with regard to the choice of tier levels for the regulated entity’s scope factor determination and with regard to measures increasing the data quality of reported emissions but without direct impact on the accuracy of data on released fuel amounts, the competent authority shall use an improvement factor of 1 % of the average annual emissions of the respective fuel streams in the three most recent reporting periods. The measures increasing the quality of reported emissions but without direct impact on the accuracy of data on released fuel amounts may include:

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

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

(c) where the specific measuring task does not fall under national legal metrological control, the substitution of measuring instruments with instruments complying with relevant requirements of legal metro- logical control of the Member State in similar applications, or to measuring instruments meeting national rules adopted pursuant to Directive 2014/31/EU of the European Parliament and of the Council (¹¹) 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;

(f) regulated entities switching to more accurate identification of the scope factor.

Article 75e

Categorisation of regulated entities and fuel streams

The regulated entity shall classify itself in one of the following categories:

(a) a category A entity, where from 2027 to 2030 the average verified annual emissions in the 2 years preceding the reporting period before the application of the scope factor, with the exclusion of CO2 stemming from zero-rated fuels, are equal to or less than 50 000 tonnes of CO2(e);

(b) a category B entity, where from 2027 to 2030 the average verified annual emissions in the 2 years preceding the reporting period before the application of the scope factor, with the exclusion of CO2 stemming from zero-rated fuels, are more than 50 000 tonnes of CO2(e).

From 2031 onwards, the category A and B entities referred to in points (a) and (b) of the first subparagraph shall be determined on the basis of the average verified annual emissions in the trading period immediately preceding the current trading period.

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

The regulated entity shall classify each fuel stream in one of the following categories:

(a) de minimis fuel streams, where the fuel streams selected by the regulated entity jointly account for less than 1 000 tonnes of fossil CO2 per year before the application of the scope factor;

(b) major fuel streams, where the fuel streams do not fall within the category referred to in point (a).

By way of derogation from Article 14(2), the competent authority may allow the regulated entity not to modify the monitoring plan where, on the basis of verified emissions, the threshold for the classification of a fuel stream as a de minimis fuel stream referred to in the first subparagraph is exceeded, but the regulated entity 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 75f

Monitoring methodology

Each regulated entity shall determine the annual CO2 emissions from activities referred to in Annex III to Directive 2003/87/EC by multiplying for each fuel stream the released fuel amount by the corresponding unit conversion factor, the corresponding scope factor and the corresponding emission factor.

The emission factor shall be expressed as tonnes of CO2 per terajoule (t CO2/TJ) consistent with the use of the unit conversion factor.

The competent authority may allow the use of emission factors for fuels expressed as tCO2/t or tCO2/Nm³. In such cases, the regulated entity shall determine emissions by multiplying the released fuel amount, expressed as tonnes or normal cubic meters, by the corresponding scope factor and the corresponding emission factor.

Article 75g

Temporary changes to the monitoring methodology

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

The regulated entity 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 regulated entity is using to determine the emissions until the conditions for the application of the monitoring plan as approved by the competent authority have been restored;

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

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

SECTION 2

Calculation-based methodology

Subsection 1

General

Article 75h

Applicable tiers for released fuel amounts and calculation factors

When defining the relevant tiers for major fuel streams, to determine the released fuel amounts and each calculation factor, each regulated entity shall apply the following:

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

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

However, for released fuel amounts and calculation factors of major fuel streams the regulated entity may apply a tier up to two levels lower than required in accordance with the first subparagraph, 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, or where applicable the next highest tier, is technically not feasible or incurs unreasonable costs.

For fuel streams referred to under the first subparagraph, the regulated entity may determine released fuel amounts based on invoices or purchase records, unless a defined tier is achievable without additional effort.

Article 75i

Applicable tiers for the scope factor

However, the regulated entity may apply a tier one level lower than required in accordance with the first subparagraph where it shows to the satisfaction of the competent authority that the tier required in accordance with the first subparagraph is technically not feasible, incurs unreasonable costs, or that methods listed in Article 75l(2), points (a) to (d), are not available.

If the second subparagraph is not applicable, the regulated entity may apply a tier two levels lower than required in accordance with the first subparagraph, 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, incurs unreasonable costs, or that, based on a simplified uncertainty assessment, the methods set out in lower tiers lead to a more accurate determination of whether the fuel is used for combustion in sectors covered by Annex III to Directive 2003/87/EC.

Where, for a fuel stream, the regulated entity uses more than one method listed in Article 75l(2), (3) and (4), it shall be required to show that the conditions of this paragraph are met only with respect to the share of the released fuel amount for which the lower tier method is requested.

Subsection 2

Released fuel amounts

Article 75j

Determination of released fuel amounts

The regulated entity shall determine the released fuel amounts of a fuel stream in one of the following ways:

(a) where the regulated entities and the fuel streams covered correspond to entities with reporting obligations under and energy products subject to national legislation transposing Directives 2003/96/EC and (EU) 2020/262, on the basis of the measurement methods used for the purposes of those acts when those methods are based on national metrological control;

(b) on the basis of aggregation of measurement of quantities at the point where the fuel streams are released for consumption;

(c) on the basis of continual measurement at the point where the fuel streams are released for consumption.

However, the competent authorities may require the regulated entities to use, where applicable, only the method referred to in the first subparagraph, point (a).

When determining the released fuel amounts in accordance with paragraph 1, point (b) and (c) of this Article, Articles 28 and 29 shall apply, with the exception of Article 28(2), second subparagraph, second sentence and third subparagraph. For that purpose, any reference to operator or installation is to be read as if it were a reference to the regulated entity.

The regulated entity may simplify the uncertainty assessment by assuming that the maximum permissible errors specified for the measuring instrument in service is to be regarded as the uncertainty over the whole reporting period as required by the tier definitions in Annex IIa.

Subsection 3

Calculation factors

Article 75k

Determination of calculation factors

Article 30 , Article 31(1), (2) and (3) and Articles 32, 33, 34, and 35 shall apply. For that purpose:

(a) any reference to operator is to be read as if it were a reference to the regulated entity;

(b) any reference to activity data is to be read as if it were a reference to the released fuel amounts;

(c) any reference to fuels or materials is to be read as if it were a reference to fuels as defined in Article 3(af) of Directive 2003/87/EC;

(d) any reference to Annex II is to be read as if it were a reference to Annex IIa.

The competent authority may require the regulated entity to determine the unit conversion factor and emission factor of fuels as defined in Article 3(af) of Directive 2003/87/EC using the same tiers as required for commercial standard fuels provided that, at the national or regional level, any of the following parameters exhibit a 95 % confidence interval of:

(a) below 2 % for net calorific value;

(b) below 2 % for emission factor, where the released fuel amounts are expressed as energy content.

Before application of this derogation, the competent authority shall submit for the approval of the Commission a summary of the method and data sources used to determine whether one of these conditions is met in the last 3 years and to ensure that the values used are consistent with the average values used by operators at the corresponding national or regional level. The competent authority may collect or request such evidence. At least every 3 years it shall review the values used and notify the Commission if there are any significant changes, taking into account the average of the values used by the operators at the corresponding national or regional level.

The Commission may regularly review the relevance of this provision and the conditions set in this paragraph in light of developments on the fuels market and European standardisation processes.

Article 75l

Determination of the scope factor

Where the released fuel amounts of a fuel stream are used only for combustion in sectors covered by Chapters II and III of Directive 2003/87/EC, with the exception of installations excluded under Article 27a of that Directive, the scope factor shall be set at zero, provided that the regulated entity demonstrates that double counting referred to in Article 30f(5) of Directive 2003/87/EC was avoided.

The regulated entity shall determine a scope factor for each fuel stream either by applying the methods referred to in paragraph 2, or a default value in accordance with paragraph 3, depending on the applicable tier.

The regulated entity shall determine the scope factor on the basis of one or more of the following methods, in accordance with the requirements of the applicable tier as set out in Annex IIa to this Regulation:

(a) methods based on the physical distinction of fuel flows, including methods based on the distinction of geographical region or based on the use of separate measuring instruments;

(b) methods based on the chemical properties of fuels, which allow regulated entities to demonstrate that the relevant fuel can only be used for combustion in specific sectors, due to legal, technical or economic reasons;

(c) use of fiscal marker in accordance with Council Directive 95/60/EC (¹²);

(d) use of the verified annual emissions report referred to in Article 68(1);

(e) chain of traceable contractual arrangements and invoices (‘chain of custody’), representing the whole supply chain from the regulated entity to the consumers, including final consumers;

(f) use of national markers or colours (dyes) for fuels, based on national legislation;

(g) indirect methods allowing an accurate differentiation of the end uses of the fuels at the time when they are released for consumption, such as sector-specific consumption profiles, typical ranges of capacity of consumers’ fuel consumption levels, and pressure levels such as those of gaseous fuels, provided that the use of that method is approved by the competent authority. The Commission may provide guidelines on applicable indirect methods.

By way of derogation from paragraph 3, the regulated entity may apply a default value lower than 1, provided that:

(a) for the purposes of reporting emissions in the reporting years 2024 to 2026 the regulated entity demonstrates to the satisfaction of the competent authority that using default values lower than 1 leads to a more accurate determination of emissions, or

(b) for the purposes of reporting emissions in the reporting years as from 1 January 2027 the regulated entity demonstrates to the satisfaction of the competent authority that using default values lower than 1 leads to a more accurate determination of emissions and that at least one of the following conditions is met: (i) the fuel stream is a de-minimis fuel stream; (ii) the default value for the fuel stream is not lower than 0,95 for fuel uses in sectors covered by Annex III to Directive 2003/87/EC or not higher than 0,05 for fuel uses in sectors not covered by that Annex.

When approving the default value in accordance with the first subparagraph, the Commission shall consider the appropriate level of harmonisation of methodologies between Member States, the balance between accuracy, administrative efficiency and cost pass-on implications for consumers, as well as possible risk of evasion of obligations under Chapter IVa of Directive 2003/87/EC.

Any default value for the national fuel stream used under this paragraph shall not be lower than 0,95 for fuel uses in sectors covered by Annex III to Directive 2003/87/EC or not higher than 0,05 for fuel uses in sectors not covered by that Annex.

Subsection 4

Treatment of biomass synthetic low-carbon fuels, RFNBO and RCF

Article 75m

Release of fuel streams containing biomass, synthetic low-carbon fuels, RFNBO and RCF

Article 38 , Article 39, paragraphs 1, 3 and 4, and Article 39a shall apply. For that purpose:

(a) any reference to operator is to be read as if it were a reference to the regulated entity;

(b) any reference to activity data is to be read as if it were a reference to the released fuel amounts;

(c) any reference to source streams is to be read as if it were a reference to fuel streams;

(d) any reference to Annex II is to be read as if it were a reference to Annex IIa;

(e) any reference to paragraph 39(2) is to be read as a reference to paragraph 3 of this Article.

Where, subject to the tier level required, the regulated entity has to carry out analyses to determine the  zero-rated carbon fraction, but the application of the first subparagraph is technically not feasible or would incur unreasonable costs, the regulated entity shall submit an alternative estimation method to determine the biomass fraction to the competent authority for approval.

SECTION 3

Other provisions

Article 75n

Regulated entities with low emissions

The competent authority may consider a regulated entity to be a regulated entity with low emissions where at least one of the following conditions is met:

(a) from 2027 to 2030, the average verified annual emissions in the 2 years preceding the reporting period before the application of the scope factor, with the exclusion of CO2 stemming from zero-rated fuels, were less than 1 000 tonnes of CO2 per year;

(b) from 2031, the average annual emissions of that regulated entity reported in the verified emissions reports during the trading period immediately preceding the current trading period, calculated before the application of the scope factor and with the exclusion of CO2 stemming from zero-rated fuels, were less than 1 000 tonnes of CO2 per year;

(c) where the average annual emissions referred to in point (a) are not available or no longer representative for the purpose of point (a), but the annual emissions of that regulated entity for the next 5 years, calculated before the application of the scope factor and with the exclusion of CO2 stemming from zero-rated fuels, will be, based on a conservative estimation method, less than 1 000 tonnes of CO2(e) per year.

The regulated entity shall, without undue delay, submit a significant modification of the monitoring plan within the meaning of Article 15(3), point (b), to the competent authority for approval.

However, the competent authority shall allow that the regulated entity continues simplified monitoring provided that that regulated entity 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 75o

Data management and control

The provisions of Chapter V shall apply. In this regard, any reference to the/an operator shall be read as if it were a reference to the regulated entity.

Article 75p

Annual emission reports

In 2025, the regulated entity shall submit to the competent authority by 30 April an emissions report that covers the annual emissions in 2024. The competent authorities shall ensure that the information provided in that report is in accordance with the requirements of this Regulation.

However, competent authorities may require regulated entities to submit the annual emission reports referred to in this paragraph before 30 April, provided the report is submitted at the earliest 1 month after the deadline set out in Article 68(1).

Article 75q

Reporting on improvements to the monitoring methodology

Regulated entities shall submit to the competent authority for approval a report containing the information referred to in paragraph 2 or 3, where appropriate, by the following deadlines:

(a) for a category A entity, by 31 July every 5 years;

(b) for a category B entity, by 31 July every 3 years;

(c) for any regulated entity that is using the default scope factor as referred to in Article 75l(3) and (4), by 31 July 2026.

However, the competent authority may set an alternative date for submission of the report, but no later date than 30 September of the same year and may approve, together with the monitoring plan or the improvement report, an extension of the deadline applicable pursuant to the second subparagraph, if the regulated entity provides evidence to the satisfaction of the competent authority upon submission of a monitoring plan in accordance with Article 75b or upon notification of updates in accordance with that Article, or upon submission of an improvement report in accordance with this Article, that the reasons for unreasonable costs or for improvement measures being technically not feasible will remain valid for a longer period of time. The extension shall take into account the number of years for which the regulated entity provides evidence. The total time period between improvement reports shall not exceed 4 years for a category B regulated entity or 5 years for a category A regulated entity.

However, where evidence is found that measures needed for reaching those tiers have become technically feasible and do not any more incur unreasonable costs, the regulated entity shall notify the competent authority of appropriate modifications of the monitoring plan in accordance with Article 75b, and submit proposals for implementing the related measures and its timing.

However, where evidence is found that for those fuel streams it has become technically feasible and does not any more incur unreasonable costs to apply any other method referred to in Article 75l(2), the regulated entity shall notify the competent authority of appropriate modifications of the monitoring plan in accordance with Article 75b and submit proposals for implementing the related measures and its timing.

The competent authority may set an alternative date for submission of the report as referred to in this paragraph, but no later date than 30 September of the same year. Where applicable, such report may be combined with the report referred to in paragraph 1 of this Article.

Where recommended improvements would not lead to an improvement of the monitoring methodology, the regulated entity shall provide a justification of why that is the case. Where the recommended improvements would incur unreasonable costs, the regulated entity shall provide evidence of the unreasonable nature of the costs.

Article 75r

Determination of emissions by the competent authority

The competent authority shall make a conservative estimate of the emissions of a regulated entity, taking into account cost pass-on implications for consumers, in any of the following situations:

(a) no verified annual emission report has been submitted by the regulated entity by the deadline required pursuant to Article 75p;

(b) the verified annual emissions report referred to in Article 75p is not in compliance with this Regulation;

(c) the annual emissions report of a regulated entity has not been verified in accordance with Implementing Regulation (EU) 2018/2067.

Article 75s

Access to information and rounding of data

Article 71 and Article 72(1) and (2) shall apply. In this regard, any reference to operators or aircraft operators shall be read as a reference to the regulated entities.

Article 75t

Ensuring consistency with other reporting

For the purposes of reporting emissions of activities listed in Annex III to Directive 2003/87/EC:

(a) the sectors in which the fuels as defined in Article 3, point (af), of Directive 2003/87/EC are released for consumption and are combusted shall be labelled using the CRF codes;

(b) the fuels as defined in Article 3, point (af), of Directive 2003/87/EC shall be labelled using the CN-codes in accordance with national legislation transposing Directives 2003/96/EC and 2009/30/EC, where relevant;

(c) to ensure consistency with reporting for tax purposes pursuant to national legislation transposing Directives 2003/96/EC and (EU) 2020/262, the regulated entity shall use, where relevant, the economic operator registration and identification number pursuant to Regulation (EU) No 952/2013 (¹³), the excise number pursuant to Regulation (EU) No 389/2012 (¹⁴) or the national excise registration and identification number issued by the relevant authority pursuant to national legislation transposing Directive 2003/96/EC, when reporting their contact details in the monitoring plan and emission report.

Article 75u

Information technology requirements

The provisions of Chapter VII shall apply. In this regard, any reference to operator and aircraft operator shall be read as if it were a reference to the regulated entity.

CHAPTER VIIb

HORIZONTAL PROVISIONS RELATED TO THE MONITORING OF EMISSIONS FROM REGULATED ENTITIES

Article 75v

Avoiding double counting through monitoring and reporting

Article 75w

Prevention of fraud and obligation to cooperate

CHAPTER VIII

FINAL PROVISIONS

Article 76

Amendments to Regulation (EU) No 601/2012

Regulation (EU) No 601/2012 is amended as follows:

(1) In Article 12(1), third subparagraph, point (a) is replaced by the following: ‘(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, as well as for each emission source demonstrating compliance with the uncertainty thresholds for the applied tiers as defined in Annex VIII, where applicable;’

(2) In Article 15, paragraph 4, subparagraph (a) is replaced by the following: ‘(a) with regard to the emission monitoring plan: (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) or with regard to one of the thresholds provided by Article 28a(6) of Directive 2003/87/EC;’

(3) Article 49 is replaced by the following: ‘Article 49 Transferred CO2

(a) transferred out of the installation to any of the following: (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 transport network 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; (b) transferred out of the installation and used to produce precipitated calcium carbonate, in which the used CO2 is chemically bound.

The first subparagraph shall also apply to the receiving installation with respect to the transferring installation's installation identification code.

For the purpose of point (b) of paragraph 1, the operator shall apply a calculation-based methodology.

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. For determining the quantity of CO2 chemically bound in precipitated calcium carbonate, the operator shall use data sources representing highest achievable accuracy.

(4) Article 52 is amended as follows: (a) paragraph 5 is deleted; (b) paragraph 6 is replaced by the following: ‘6. Where the amount of fuel uplift or the amount of fuel remaining in the tanks is determined in units of volume, expressed in litres, the aircraft operator shall convert that amount from volume to mass by using density values. The aircraft operator shall use the fuel density (which may be an actual or a standard value of 0,8 kg per litre) that is used for operational and safety reasons. 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.’ (c) paragraph 7 is replaced by the following: ‘7. For the purposes of the calculation referred to in paragraph 1, the aircraft operator shall use the default emission factors set out in Table 2 in Annex III. For fuels not listed in that table, the aircraft operator shall determine the emission factor in accordance with Article 32. For such fuels, the net calorific value shall be determined and reported as a memo-item.’

(5) In Article 54, paragraph 2, subparagraph 1 is replaced by the following: ‘2. By way of derogation from Article 52, small emitters may estimate the fuel consumption using tools implemented by Eurocontrol or another relevant organisation, which can process all relevant air traffic information and avoid any underestimations of emissions.’

(6) Article 55 is amended as follows: (a) paragraph 1 is replaced by the following: ‘1. The aircraft operator shall consider sources of uncertainty and their associated levels of uncertainty when selecting the monitoring methodology pursuant to Article 52(2).’ (b) paragraphs 2, 3 and 4 are deleted

(7) In Article 59, paragraph 1 is replaced by the following: ‘For the purposes of point (a) of Article 58(3), the operator shall ensure that all relevant measuring equipment is calibrated, adjusted and checked at regular intervals including prior to use, and checked against measurement standards traceable to international measurement standards, where available, in accordance with the requirements of this Regulation and proportionate to the risks identified. Where components of the measuring systems cannot be calibrated, the operator shall identify those in the monitoring plan and propose alternative control activities. When the equipment is found not to comply with required performance, the operator shall promptly take necessary corrective action.’

(8) In Article 65(2), a third subparagraph is added: ‘Where the number of flights with data gaps referred to in the first two sub-paragraphs exceed 5 % of the annual flights that are reported, the operator shall inform the competent authority thereof without undue delay and shall take remedial action for improving the monitoring methodology.’

(9) In Annex I, section 2 is amended as follows: (a) point (2)(b)(ii) is replaced by the following: ‘(ii)procedures for the measurement of fuel uplifts and fuel in tanks, a description of the measuring instruments involved and the procedures for recording, retrieving, transmitting and storing information regarding measurements, as applicable;’ (b) point (2)(b)(iii) is replaced by the following: ‘(iii)the method for the determination of density, where applicable;’ (c) point (2)(b)(iv) is replaced by the following: ‘(iv)justification of the chosen monitoring methodology, in order to ensure lowest levels of uncertainty, according to Article 55 (1);’ (d) point (2)(d) is deleted (e) point (2)(f) is replaced by the following: ‘(f)a description of the procedures and systems for identifying, assessing and handling data gaps pursuant to Article 65(2).’

(10) In Annex III, section 2 is deleted.

(11) Annex IV is amended as follows: (a) in section 10, subsection B, the fourth paragraph is deleted; (b) in section 14, subsection B, the third paragraph is deleted.

(12) Annex IX is amended as follows: (a) section 1, point (2) is replaced by the following: ‘Documents justifying the selection of the monitoring methodology and the documents justifying temporal or non-temporal changes of monitoring methodologies and, where applicable, tiers approved by the competent authority;’ (b) section 3, point (5) is replaced by the following: ‘(5)Documentation on the methodology for data gaps where applicable, the number of flights where data gaps occurred, the data used for closing the data gaps, where they occurred, and, where the number of flights with data gaps exceeded 5 % of flights that were reported, reasons for the data gaps as well as documentation of remedial actions taken.’

(13) In Annex X, section 2 is amended as follows: (a) point (7) is replaced by the following: ‘(7)The total number of flights per State pair covered by the report;’ (b) the following point is added below point (7): ‘(7a)Mass of fuel (in tonnes) per fuel type per State pair;’ (c) point (10)(a) is replaced by the following: ‘(a)the number of flights expressed as percentage of annual flights for which data gaps occurred; and the circumstances and reasons for data gaps that apply;’ (d) point (11)(a) is replaced by the following: ‘(a)the number of flights expressed as percentage of annual flights (rounded to the nearest 0,1 %) for which data gaps occurred; and the circumstances and reasons for data gaps that apply;’

Article 77

Repeal of Regulation (EU) No 601/2012

References to the repealed Regulation shall be construed as references to this Regulation and read in accordance with the correlation table in Annex XI.

Article 78

Entry into force and application

This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.

It shall apply from 1 January 2021.

However, Article 76 shall apply from 1 January 2019 or the date of entry into force of this Regulation, whichever is the later.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

ANNEX I

Minimum content of the monitoring plan (Article 12(1))

1. MINIMUM CONTENT OF THE MONITORING PAN FOR INSTALLATIONS

The monitoring plan for an installation shall contain at least the following information:

(1) general information on the installation: (a) a description of the installation and activities carried out by the installation to be monitored, containing a list of emissions sources and source streams to be monitored for each activity carried out within the installation and meeting the following criteria: (i) the description must be sufficient for demonstrating that neither data gaps nor double counting of emissions occur; (ii) a simple diagram of the emission sources, source streams, sampling points and metering equipment must be added where requested by the competent authority or where such diagram simplifies describing the installation or referencing emission sources, source streams, measuring instruments and any other parts of the installation relevant for the monitoring methodology including data flow activities and control activities; (b) a description of the procedure for managing the assignment of responsibilities for monitoring and reporting within the installation, and for managing the competences of responsible personnel; (c) a description of the procedure for regular evaluation of the monitoring plan's appropriateness, covering at least the following: (i) checking the list of emissions sources and source streams, ensuring completeness of the emission sources and source streams and that all relevant changes in the nature and functioning of the installation will be included in the monitoring plan; (ii) assessing compliance with the uncertainty thresholds for activity data and other parameters, where applicable, for the applied tiers for each source stream and emission source; (iii) assessing potential measures for improvement of the monitoring methodology applied; (d) a description of the written procedures of the data flow activities pursuant to Article 58, including a diagram where appropriate for clarification; (e) a description of the written procedures for the control activities established pursuant to Article 59; (f) where applicable, information on relevant links with activities undertaken in the framework of the Community eco-management and audit scheme (EMAS) established pursuant to Regulation (EC) No 1221/2009 of the European Parliament and of the Council (¹⁵), systems covered by harmonised standard  ISO 14001:2015 and other environmental management systems including information on procedures and controls with relevance to greenhouse gas emissions monitoring and reporting; (g) the version number of the monitoring plan and the date from which that version of the monitoring plan is applicable; (h) the category of the installation;

(2) a detailed description of the calculation-based methodologies where applied, consisting of the following: (a) a detailed description of the calculation-based methodology applied, including a list of input data and calculation formulae used, a list of the tiers applied for activity data and all relevant calculation factors for each of the source streams to be monitored; (b) where applicable and where the operator intends to make use of simplification for minor and de-minimis source streams, a categorisation of the source streams into major, minor and de-minimis source streams; (c) a description of the measurement systems used, and their measurement range, specified uncertainty and exact location of the measuring instruments to be used for each of the source streams to be monitored; (d) where applicable, the default values used for calculation factors indicating the source of the factor, or the relevant source, from which the default factor will be retrieved periodically, for each of the source streams; (e) where applicable, a list of the analysis methods to be used for the determination of all relevant calculation factors for each of the source streams, and a description of the written procedures for those analyses; (f) where applicable, a description of the procedure underpinning the sampling plan for the sampling of fuel and materials to be analysed, and the procedure used to revise the appropriateness of the sampling plan; (g) where applicable, a list of laboratories engaged in carrying out relevant analytical procedures and, where the laboratory is not accredited as referred to in Article 34(1) a description of the procedure used for demonstrating the compliance with equivalent requirements in accordance with Article 34(2) and (3);

(3) where a fall-back monitoring methodology is applied in accordance with Article 22, a detailed description of the monitoring methodology applied for all source streams or emission sources, for which no tier methodology is used, and a description of the written procedure used for the associated uncertainty analysis to be carried out;

(4) a detailed description of the measurement-based methodologies, where applied, including the following: (a) a description of the measurement method including descriptions of all written procedures relevant for the measurement and the following: (i) any calculation formulae used for data aggregation and used to determine the annual emissions of each emission source; (ii) the method for determining whether valid hours or shorter reference periods for each parameter can be calculated, and for substitution of missing data in accordance with Article 45; (b) a list of all relevant emission points during typical operation, and during restrictive and transition phases, including breakdown periods or commissioning phases, supplemented by a process diagram where requested by the competent authority; (c) where flue gas flow is derived by calculation, a description of the written procedure for that calculation for each emission source monitored using a measurement-based methodology; (d) a list of all relevant equipment, indicating its measurement frequency, operating range and uncertainty; (e) a list of applied standards and of any deviations from those standards; (f) a description of the written procedure for carrying out the corroborating calculations in accordance with Article 46, where applicable; (g) a description of the method, how CO2 stemming from  zero-rated fuels is to be determined and subtracted from the measured CO2 emissions, and of the written procedure used for that purpose, where applicable; (h) where applicable and where the operator intends to make use of simplification for minor emission sources, a categorisation of the emission sources into major and minor emission sources;

(5) in addition to elements listed in point 4, a detailed description of the monitoring methodology where N2O emissions are monitored, where appropriate in the form of description of the written procedures applied, including a description of the following: (a) the method and parameters used to determine the quantity of materials used in the production process and the maximum quantity of material used at full capacity; (b) the method and parameters used to determine the quantity of product produced as an hourly output, expressed as nitric acid (100 %), adipic acid (100 %), caprolactam, glyoxal and glyoxylic acid per hour respectively; (c) the method and parameters used to determine the N2O concentration in the flue gas from each emission source, its operating range, and its uncertainty, and details of any alternative methods to be applied where concentrations fall outside the operating range and the situations when this may occur; (d) the calculation method used to determine N2O emissions from periodic, unabated sources in nitric acid, adipic acid, caprolactam, glyoxal and glyoxylic acid production; (e) the way in which or the extent to which the installation operates with variable loads, and the manner in which the operational management is carried out; (f) the method and any calculation formulae used to determine the annual N2O emissions and the corresponding CO2(e) values of each emission source; (g) information on process conditions that deviate from normal operations, an indication of the potential frequency and the duration of such conditions, as well as an indication of the volume of the N2O emissions during the deviating process conditions such as abatement equipment malfunction;

(6) a detailed description of the monitoring methodology as far as perfluorocarbons from primary aluminium production are monitored, where appropriate in the form of a description of the written procedures applied, including the following: (a) where applicable, the dates of measurement for the determination of the installation-specific emission factors SEFCF4 or OVC, and FC2F6, and a schedule for future repetitions of that determination; (b) where applicable, the protocol describing the procedure used to determine the installation-specific emission factors for CF4 and C2F6, showing also that the measurements have been and will be carried out for a sufficiently long time for measured values to converge, but at least for 72 hours; (c) where applicable, the methodology for determining the collection efficiency for fugitive emissions at installations for primary aluminium production; (d) a description of cell type and type of anode;

(7) a detailed description of the monitoring methodology where transfer of inherent CO2 as part of a source stream in accordance with Article 48, transfer of CO2 in accordance with Article 49, or transfer of N2O in accordance with Article 50 are carried out, where appropriate in the form of a description of the written procedures applied, including the following: (a) where applicable, the location of equipment for temperature and pressure measurement in a  CO2 transport infrastructure; (b) where applicable, procedures for preventing, detecting and quantification of leakage events from  CO2 transport infrastructure; (c) in the case of  CO2 transport infrastructure, procedures effectively ensuring that CO2 is transferred only to installations which have a valid greenhouse gas emission permit, or where any emitted CO2 is effectively monitored and accounted for in accordance with Article 49; (d) identification of the receiving and transferring installations according to the installation identification code recognised in accordance with  Regulation (EU) 2019/1122 (¹⁶); (e) where applicable, a description of continuous measurement systems used at the points of transfer of CO2 or N2O between installations transferring CO2 or N2O or the determination method in accordance with Articles 48, 49 or 50; (f) where applicable, a description of the conservative estimation method used for determining the zero-rated fraction and zero-rated RFNBO or RCF fraction of inherent or transferred CO2 in accordance with Articles 48, 49 or 49a; (g) where applicable, quantification methodologies for emissions or CO2 released to the water column from potential leakages as well as the applied and possibly adapted quantification methodologies for actual emissions or CO2 released to the water column from leakages, as specified in section 23 of Annex IV;

(8) a detailed description of the monitoring methodology where CO2 is chemically bound in accordance with Article 49a, where appropriate in the form of a description of the written procedures applied, including the following: (a) the procedures for determining whether or not a product in which the CO2 is permanently chemically bound in accordance with Article 49a(1) of this Regulation, meets the requirements set out in the delegated Regulation pursuant to Article 12(3b) of Directive 2003/87/EC and the types of uses of those products; (b) a description of the calculation methodology for determining the CO2 amounts permanently chemically bound in accordance with Article 49a(2).

(9) where applicable, a description of the procedure used to assess if zero-rated source streams comply with Article 38(5) or 39a(3) or 39a(4);

(9a) where applicable, a description of the procedure used to determine zero-rated biogas quantities based on purchase records in accordance with Article 39(4), or zero-rated RFNBO or RCF quantities in accordance with Article 39a(5);

(10) Where applicable, by 31 December 2026, a description of the procedure used to submit information as described in Article 75v(2).

2. MINIMUM CONTENT OF MONITORING PLANS FOR AVIATION

(a) the identification of the aircraft operator, call sign or other unique designator used for air traffic control purposes, contact details of the aircraft operator and of a responsible person at the aircraft operator, contact address, the administering Member State, the administering competent authority; (b) an initial list of aircraft types in its fleet operated at the time of the submission of the monitoring plan and the number of aircraft per type, and an indicative list of additional aircraft types expected to be used including, where available, an estimated number of aircraft per type as well as the source streams (fuel types) associated with each aircraft type; (c) a description of procedures, systems and responsibilities used to update the completeness of the list of emission sources over the monitoring year for the purpose of ensuring the completeness of monitoring and reporting of the emissions and non-CO2 aviation effects of owned aircraft as well as leased-in aircraft; (d) a description of the procedures used to monitor the completeness of the list of flights operated under the unique designator by aerodrome pair, and the procedures used for determining whether flights are covered by Annex I to Directive 2003/87/EC for the purpose of ensuring completeness of flights and avoiding double counting; (e) a description of the procedure for managing and assigning responsibilities for monitoring and reporting, and for managing the competences of responsible personnel; (f) a description of the procedure for regular evaluation of the monitoring plan's appropriateness, including any potential measures for the improvement of the monitoring methodology and related procedures applied; (g) a description of the written procedures of the data flow activities as required by Article 58, including a diagram, where appropriate, for clarification; (h) a description of the written procedures for the control activities established under Article 59; (i) where applicable, information on relevant links with activities undertaken in the framework of EMAS, systems covered by harmonised standard  ISO 14001:2015 and other environmental management systems, including information on procedures and controls with relevance to greenhouse gas emissions monitoring and reporting; (j) the version number of the monitoring plan and the date from which that version of the monitoring plan is applicable; (k) confirmation if the aircraft operator intends to use any of the tools referred to in Article 55(2) of this Regulation and whether the aircraft operator intends to use the simplification pursuant to Article 28a(4) of Directive 2003/87/EC; (l) where applicable, a description of the procedure used to assess if zero-rated biofuel, RFNBO, RCF, or synthetic low-carbon fuel comply with Article 54c of this Regulation; (m) where applicable, a description of the procedure used to determine quantities of alternative aviation fuels in accordance with Article 53(1) and to ensure the reported neat fuels comply with the conditions set out in Article 53a of this Regulation; (n) where applicable, a description of the procedure used to assess if eligible aviation fuel complies with Article 54a(2); (o) where applicable a description of the procedure used to determine eligible aviation fuel quantities in accordance with Article 54a(3) and to ensure the reported fuels comply with the conditions set out in Article 54a(4) and 54a(5) of this Regulation. (p) a confirmation on whether the aircraft operator operates any flights under Article 56a(1); (q) a confirmation on whether the aircraft operator intends to use only NEATS to determine the non-CO2 aviation effects, or if it intends to use, for all or part of the monitored data, own or third party IT tools as described in Article 56a(7).

(a) a description of the written procedure to be used for defining the monitoring methodology for additional aircraft types which an aircraft operator expects to use; (b) a description of the written procedures for monitoring fuel consumption in every aircraft, including: (i) the chosen methodology (Method A or Method B) for calculating the fuel consumption; and where the same method is not applied for all aircraft types, a justification for that methodology, as well as a list specifying which method is used under which conditions; (ii) procedures for the measurement of fuel uplifts and fuel in tanks, a description of the measuring instruments involved and the procedures for recording, retrieving, transmitting and storing information regarding measurements, as applicable; (iii) the method for the determination of density, where applicable; (iv) justification of the chosen monitoring methodology, in order to ensure lowest levels of uncertainty, according to Article 56 (1); (c) a list of deviations for specific aerodromes from the general monitoring methodology as described in point (b) where it is not possible for the aircraft operator due to special circumstances to provide all the required data for the required monitoring methodology; (d) emission factors used for each fuel type, or in the case of alternative fuels, the methodologies for determining the emission factors, including the methodology for sampling, methods of analysis, a description of the laboratories used and of their accreditation and/or of their quality assurance procedures; (e) a description of the procedures and systems for identifying, assessing and handling data gaps pursuant to Article 66(2). —————