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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.)

Type Implementing Regulation

Publication 2018-12-31

Last updated 2025-05-27

State In force

Department CLIMA, European Commission

Source EUR-Lex

articles 111

Reform history JSON API

3a. The aircraft operator shall determine the amount of neat eligible aviation fuel as a sum of neat alternative fuels eligible under Article 3c(6) of Directive 2003/87/EC as determined in accordance with Article 53(1) of this Regulation. The neat eligible fuels shall be attributed to each flight or aerodrome pair in accordance with paragraphs 4 or 5.

Where eligible aviation fuels are delivered to the aircraft in physically identifiable batches, the aircraft operator shall provide evidence to the satisfaction of the competent authority that the eligible aviation fuel is attributed to the flight immediately following the fuel uplift of that flight.

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.

Where eligible aviation fuels cannot be physically attributed at an aerodrome to a specific flight, the aircraft operator shall attribute the fuel to its flights for which allowances have to be surrendered in accordance with Article 12(3) of Directive 2003/87/EC and to its flights covered by Article 3c(8) of that Directive proportionally to the emissions from those flights departing from that aerodrome 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

The aircraft operator shall determine the RFNBO or RCF fraction or synthetic low-carbon fraction of mixed aviation fuels containing RFNBO, RCF or synthetic low-carbon fuel. The aircraft operator may either assume the absence of RFNBO, RCF or synthetic low-carbon fuel and apply a default fossil fraction of 100 %, or determine a RFNBO or RCF fraction or synthetic low-carbon fraction in accordance with paragraphs 2 or 3. The aircraft operator shall use a default value of 100 % RFNBO or RCF fraction, or 100 % synthetic low-carbon fraction, as applicable, for neat RFNBO or RCF or neat synthetic low-carbon fuel.

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.

Where RFNBO, RCF or synthetic low-carbon fuel are physically mixed with fossil fuels and delivered to the aircraft in physically identifiable batches, the aircraft operator shall base the estimation of the RFNBO or RCF content or synthetic low-carbon content on a mass balance pursuant to Article 30(1) of Directive (EU) 2018/2001, reflecting the blending of fossil fuels and RFNBO, RCF or synthetic low-carbon fuel purchased.

Where purchased RFNBO, RCF or synthetic low-carbon fuel batches are not physically delivered to a specific aircraft, the aircraft operator may determine the RFNBO or RCF fraction or synthetic low-carbon fraction using purchase records of RFNBO, RCF or synthetic low-carbon fuel of equivalent energy content.

Article 54c

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

The aircraft operator may count the biomass fraction of a mixed aviation fuel towards the zero-rated biomass fraction only to the extent that the biofuel content complies with the criteria set out in Article 38(5).

The aircraft operator may count the RFNBO or RCF fraction of a mixed aviation fuel towards the zero-rated RFNBO or RCF fraction only to the extent that the RFNBO or RCF content complies with the criteria set out in Article 39a(3).

The aircraft operator may count the synthetic low-carbon fraction of a mixed aviation fuel towards the zero–rated synthetic low-carbon fraction only to the extent that the synthetic low-carbon content complies with the criteria set out in Article 39a(4).

The aircraft operator may claim zero-rated biofuels, zero-rated RFNBO or RCF and zero-rated synthetic low-carbon fuels only to the extent these zero-rated fuels comply with the maximum amount of fuel use determined in accordance with Article 53a of this Regulation, for flights for which allowances have to be surrendered in accordance with Article 12(3) of Directive 2003/87/EC.

Article 55

Small emitters

Aircraft operators operating fewer than 243 flights per period for three consecutive four-month periods and aircraft operators operating flights with total annual emissions lower than 25 000 tonnes CO2 per year shall be considered small emitters.

By way of derogation from Article 53, small emitters and aircraft operators having total annual emissions lower than 3 000 tonnes of CO2 from flights other than those referred to in Article 28a(1), point (a), and Article 3c(8) of Directive 2003/87/EC may estimate the fuel consumption based on distance per aerodrome pair using tools implemented by Eurocontrol or another relevant organisation, which can process all relevant air traffic information and avoid any underestimations of emissions.

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).

Where an aircraft operator uses any of the tools referred to in paragraph 2 and exceeds the thresholds referred to in paragraph 1 during a reporting year, the aircraft operator shall notify the competent authority thereof without undue delay.

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

The aircraft operator shall consider sources of uncertainty and their associated levels of uncertainty when selecting the monitoring methodology pursuant to Article 53(2).

The aircraft operator shall regularly perform suitable control activities, including cross-checks between the fuel uplift quantity as provided by invoices and the fuel uplift quantity indicated by on-board measurement, and take corrective action if notable deviations are observed.

Article 56a

Calculation of CO2 equivalent for non-CO2 aviation effects

Each aircraft operator shall monitor the non-CO2 aviation effects from its activities performed by aeroplanes equipped with jet engines in CO2 equivalent (CO2(e)) per flight.

The aircraft operator shall calculate the CO2(e) per flight using the GWP metric, in particular GWP20, GWP50 and GWP100, resulting in CO2(e) values for three-time horizons (20, 50, and 100 years) for each of the monitored flights.

The aircraft operator shall use efficacy as defined in this Regulation and in NEATS, to refine the GWP as referred to in paragraph 2 for calculating the CO2(e) per flight unless the aircraft operator provides evidence to the competent authority that it is not possible to use efficacy.

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;

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.

Each aircraft operator shall use Method C to calculate CO2(e) per flight.

By way of derogation from paragraph 5, small emitters, as defined in Article 55(1), may use Method D.

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).

Where an aircraft operator plans to use tools referred to in paragraph 7, other than the fuel burn module, the aircraft operator shall first submit the technical specifications of the tools to the Commission. The Commission shall assess the specifications of the tools and, where these tools comply with the requirements in this Regulation, shall approve the tools. Once approved, the tools technical specifications and workflow shall be further described by the aircraft operator in the monitoring plan.

Article 56b

Data monitoring

The aircraft operator shall monitor the data mentioned in Annex IIIa, Section 4.

The data monitored as referred to in paragraph 1 shall be sourced by the aircraft operator, including from flight data recorder equipment of the aircraft, where available.

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.

Where data is missing and the aircraft operator has demonstrated that it is not capable of retrieving that data via NEATS or other methods, the aircraft operator shall use default values as provided in Annex IIIa, Section 5 and Annex IIIb.

The aircraft operators shall provide the verifier with access to all data that is necessary for the verification, including confidential data. Upon request of the aircraft operator the competent authority shall treat information provided by the aircraft operator as confidential.

Where it is not possible to use NEATS due to its unavailability, the aircraft operator shall monitor at a minimum the flight information and aircraft properties per flight. In such case the CO2(e) calculation per flight shall be performed at a later stage by the aircraft operator, at the latest, once NEATS is made available by the Commission.

Where it is not possible to use a common reference NWP model due to its unavailability in NEATS, the aircraft operator, shall, by way of derogation from Article 56a(5), use Method D. Once the common reference NWP model is made available, the aircraft operator shall use the appropriate method in line with Article 56a(5) and (6).

NEATS shall be updated as appropriate

CHAPTER V DATA MANAGEMENT AND CONTROL

Article 58

Data flow activities

The operator or aircraft operator shall establish, document, implement and maintain written procedures for data flow activities for the monitoring and reporting of greenhouse gas emissions and non-CO2 aviation effects and ensure that the annual emissions report resulting from data flow activities does not contain misstatements and is in conformance with the monitoring plan, those written procedures and this Regulation.

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 operator or aircraft operator shall establish, document, implement and maintain an effective control system to ensure that the annual emissions report resulting from data flow activities does not contain misstatements and is in conformity with the monitoring plan and this Regulation.

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;

(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.

The operator or aircraft operator shall monitor the effectiveness of the control system, including by carrying out internal reviews and taking into account the findings of the verifier during the verification of annual emissions reports carried out pursuant to Implementing Regulation (EU) 2018/2067.

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

For the purposes of point (a) of Article 59(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.

With regard to continuous emission measurement systems, the operator shall apply quality assurance based on the standard Quality assurance of automated measuring systems (EN 14181), including parallel measurements with standard reference methods at least once per year, performed by competent staff.

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

For the purposes of point (d) of Article 59(3) and on the basis of the inherent risks and control risks identified in the risk assessment referred to in point (a) of Article 59(2), the operator or aircraft operator shall review and validate data resulting from the data flow activities referred to in Article 58.

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.

The operator or aircraft operator shall, to the extent possible, ensure the criteria for rejecting data as part of the review and validation are known in advance. For that purpose the criteria for rejecting data shall be laid down in the documentation of the relevant written procedures.

Article 64

Corrections and corrective action

Where any part of the data flow activities referred to in Article 58 or control activities referred to in Article 59 is found not to function effectively, or to function outside boundaries that are set in documentation of procedures for those data flow activities and control activities, the operator or aircraft operator shall make appropriate corrections and correct rejected data while avoiding underestimation of emissions.

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.

The operator or aircraft operator shall carry out the corrections and corrective actions pursuant to paragraph 1 of this Article such that they are responsive to the inherent risks and control risks identified in the risk assessment referred to in Article 59.

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;

(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 data relevant for the determination of the emissions of an installation are missing, the operator shall use an appropriate estimation method to determine conservative surrogate data for the respective time period and missing parameter.

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 data relevant for the determination of an aircraft operator's emissions for one or more flights are missing, the aircraft operator shall use surrogate data for the respective time period calculated in accordance with the alternative method defined in the monitoring plan.

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 operator or aircraft operator shall keep records of all relevant data and information, including information as listed in Annex IX, for at least 10 years.

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 ensure that relevant documents are available when and where they are needed to perform the data flow activities and control activities.

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

The operator or aircraft operator shall submit to the competent authority by 31 March of each year an emissions report that covers the annual emissions in the reporting period and that is verified in accordance with Implementing Regulation (EU) 2018/2067.

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.

The annual emissions reports shall contain at least the information listed in Annex X.

Member States shall submit the verified annual emissions report of each installation for the incineration of municipal waste as referred to in Annex I to Directive 2003/87/EC to the Commission by 30 April of each year.

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

The aircraft operator shall submit to the competent authority under the same conditions as referred to in paragraph 1, a separate report as attachment to the annual emissions report, that covers the annual non-CO2 aviation effects.

The separate report referred to in paragraph 5 shall contain at least the information listed in Annex X, Section 2a.

Article 69

Reporting on improvements to the monitoring methodology

Each operator shall regularly check whether the monitoring methodology applied can be improved.

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;

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.

Where the operator does not apply at least the tiers required pursuant to the first subparagraph of Article 26(1) to major source streams and minor source streams and pursuant to Article 41 to emission sources, the operator shall provide a justification as to why it is technically not feasible or would incur unreasonable costs to apply the required tiers.

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.

Where the operator applies a fall-back monitoring methodology referred to in Article 22, the operator shall provide: a justification as to why it is technically not feasible or would incur unreasonable costs to apply at least tier 1 for one or more major or minor source streams.

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.

Where the verification report established in accordance with Implementing Regulation (EU) 2018/2067 states outstanding non-conformities or recommendations for improvements, in accordance with Articles 27, 29 and 30 of that Implementing Regulation, the operator or aircraft operator shall submit to the competent authority for approval a report by 30 June of the year in which that verification report is issued by the verifier. That report shall describe how and when the operator or aircraft operator has rectified or plans to rectify the non-conformities identified by the verifier and to implement recommended improvements.

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.

Paragraph 4 of this Article shall not apply where the operator or aircraft operator has already resolved all non-conformities and recommendations for improvement and has submitted related modifications of the monitoring plan to the competent authority for approval in accordance with Article 15 of this Regulation before the date set pursuant to paragraph 4.

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.

Where a verifier has stated, in the verification report pursuant to Implementing Regulation (EU) 2018/2067, the existence of non-material misstatements which have not been corrected by the operator or aircraft operator before issuing the verification report, the competent authority shall assess those misstatements, and make a conservative estimate of the emissions and non-CO2 aviation effects of the installation or aircraft operator where appropriate. The competent authority shall inform the operator or aircraft operator whether and which corrections are required to the annual emissions report. The operator or aircraft operator shall make that information available to the verifier.

Member States shall establish an efficient exchange of information between competent authorities responsible for approval of monitoring plans and competent authorities responsible for acceptance of annual emissions reports.

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 ([^E0008]). 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

Total annual emissions of each of the greenhouse gases CO2, N2O and PFCs, as well as non-CO2 aviation effects shall be reported as rounded tonnes of CO2 or CO2(e). The total annual emissions of the installation shall be calculated as the sum of the rounded values for CO2, N2O and PFCs.

All variables used to calculate the emissions shall be rounded to include all significant digits for the purpose of calculating and reporting emissions.

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 ([^E0009]);

(d) the NACE code in accordance with Regulation (EC) No 1893/2006 of the European Parliament and of the Council ([^E0010]).

CHAPTER VII INFORMATION TECHNOLOGY REQUIREMENTS

Article 74

Electronic data exchange formats

Member States may require the operator and aircraft operator to use electronic templates or specific file formats for submission of monitoring plans and changes to the monitoring plan, as well as for submission of annual emissions reports, verification reports and improvement reports.

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;

(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;

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;

(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.

At the latest 4 months before a regulated entity commences the activity covered by Annex III to Directive 2003/87/EC, it shall submit to the competent authority a monitoring plan for approval, unless the competent authority has set an alternative time limit for this submission.

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’;

(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

Where a regulated entity claims that applying a specific monitoring methodology would incur unreasonable costs, the competent authority shall assess whether the costs are unreasonable, taking into account the regulated entity’s justification.

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.

Notwithstanding paragraph 1, the regulated entity shall consider costs of applying a specific monitoring methodology incurred by consumers of the released fuel streams, including by final consumers. For the purposes of this subparagraph, the regulated entity may apply conservative estimates of the costs.

When assessing the unreasonable nature of the costs with regard to the choice of tier levels for the regulated entity’s released fuel amounts, the competent authority shall use as the improvement factor referred to in paragraph 1 the difference between the uncertainty currently achieved and the uncertainty threshold of the tier that would be achieved by the improvement multiplied by the average annual emissions caused by that fuel stream over the 3 most recent years.

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 ([^E0011]) 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.

Measures relating to the improvement of a regulated entity’s monitoring methodology shall not be deemed to incur unreasonable costs up to an accumulated amount of EUR 4 000 per reporting period. For regulated entities with low emissions that threshold shall be EUR 1 000 per reporting period.

Article 75e

Categorisation of regulated entities and fuel streams

For the purpose of monitoring emissions and determining the minimum requirements for tiers for the related calculation factors, each regulated entity shall determine its category pursuant to paragraph 2, and, where relevant, of each fuel stream pursuant to paragraph 3.

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.

Where the average annual verified emissions used to determine category of the regulated entity as referred to in paragraph 2 are not available or no longer representative for the purpose of paragraph 2, the regulated entity shall use a conservative estimate of annual average emissions calculated before the application of the scope factor, with the exclusion of CO2 stemming from zero-rated fuels, to determine the category of the regulated entity.

4a. By way of derogation from paragraphs 2, 3 and 4, before 2027, the competent authority may allow the regulated entity to classify itself and each fuel stream based on the emissions after the application of the scope factor, with the exclusion of CO2 stemming from zero-rated fuels, where the regulated entity can demonstrate to the satisfaction of the competent authority that the scope factor applied for the classification will remain to be representative in the future years.

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

Where it is for technical reasons temporarily not feasible to apply the monitoring plan as approved by the competent authority, the regulated entity concerned shall apply the highest achievable tier or, except for the scope factor, a conservative no-tier approach if application of a tier is not achievable, until the conditions for application of the tier approved in the monitoring plan have been restored.

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 de minimis fuel streams, the regulated entity may determine released fuel amounts and each calculation factor by using conservative estimates instead of using tiers, unless a defined tier is achievable without additional effort.

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.

Where the competent authority has allowed the use of emission factors expressed as t CO2/t or t CO2/Nm³ for fuels, the unit conversion factor may be monitored using a conservative estimate instead of using tiers, unless a defined tier is achievable without additional effort.

Article 75i

Applicable tiers for the scope factor

When defining the relevant tiers for fuel streams, to determine the scope factor, each regulated entity shall apply the highest tier as defined in Annex IIa.

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.

For de minimis fuel streams, the regulated entity shall not be required to show that the conditions in paragraph 1 are met, unless a defined tier is achievable without additional effort.

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;

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

Where it is technically not feasible or would incur unreasonable costs to determine released fuel amounts for the entire calendar year, and subject to the approval by the competent authority, the regulated entity may choose the next most appropriate day to separate one monitoring year from the subsequent year, and reconcile accordingly to the calendar year required. The deviations involved for one or more fuel streams shall be documented in the monitoring plan, clearly recorded, form the basis of a value representative for the calendar year, and be considered consistently in relation to the next year. The Commission may provide the relevant guidelines.

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.

By way of derogation from Article 75h, where the method referred to in point (a) of paragraph 1 of this Article is used, the regulated entity may determine the released fuel amounts without using tiers. The competent authorities shall report to the Commission by 30 June 2026 on the practical application and levels of uncertainty of the method referred to in that point.

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 Annex III to Directive 2003/87/EC, the scope factor shall be set at 1.

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;

(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.

Where subject to the required tiers, applying the methods listed in paragraph 2 is technically not feasible or would incur unreasonable costs, the regulated entity may use a default value of 1.

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.

Where, for a fuel stream, the regulated entity uses more than one method listed in paragraphs 2, 3 and 4, it shall determine the scope factor as the weighted average of the different scope factors resulting from the use of each method. For each method used, the regulated entity shall submit information on the type of method, the associated scope factor, released fuel amount and the code from 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 (Common Reporting Format (CRF) code), at the level of detail available.

By way of derogation from paragraph 1 of this Article and Article 75i, a Member State may require regulated entities to use a specific method referred to in paragraph 2 of this Article or a default value for a certain fuel type or in a certain region within their territory. The use of default values on national level shall be subject to the approval of the Commission.

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.

The regulated entity shall specify the applied methods or default values in the monitoring plan.

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;

(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 Article 38(5) is applicable, the threshold derogations in accordance with Article 29(1), fourth subparagraph, of Directive (EU) 2018/2001 shall be taken into consideration, provided that the regulated entity can show the relevant evidence to the satisfaction of the competent authority. The Commission may provide guidelines on how to further apply these thresholds derogations.

Where, subject to the tier level required, the regulated entity has to carry out analyses to determine the zero-rated carbon fraction, it shall do so on the basis of a relevant standard and the analytical methods therein, provided that the use of that standard and analytical method are approved by the competent authority.

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;

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