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.)

• (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.

1a. By way of derogation from paragraph 1, before 2027, the competent authority may consider a regulated entity to be a regulated entity with low emissions 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.

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

• (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 ([^E0013]), the excise number pursuant to Regulation (EU) No 389/2012 ([^E0014]) 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 ([^E0015]), 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 ([^E0016]);
• (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

• 1. The monitoring plan shall contain the following information for all aircraft operators:
• (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).

• 1. For the purpose of monitoring emissions, the monitoring plan shall contain the following information for aircraft operators which are not small emitters in accordance with Article 55(1) or which do not intend to use a small emitter tool in accordance with Article 55(2):
• (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). —————

• 1. For the purpose of monitoring non-CO2 aviation effects, the monitoring plan shall contain, as relevant, the following information for aircraft operators not using only NEATS to determine the non-CO2 aviation effects:
• (a) description of the fuel burn and emission estimation module, the CO2(e) calculation model and associated IT tools that the aircraft operators intends to use;
• (b) a description and a flowchart of the monitoring process of data relative to the CO2(e) calculation model as described in Annex IIIa, Section 4 to this Regulation;
• (c) a description of the written procedure for ensuring that appropriate data is used to input into the CO2(e) calculation models in accordance with Annex IIIa to this Regulation and that climate effects of all non-CO2 agents on a per flight basis are taken into account;
• (d) a description of the written procedure for identifying and assessing data gaps and applying the default values described in Annex IIIa, Section 5 and Annex IIIb to this Regulation, to complete the data gaps.

4. MINIMUM CONTENT OF THE MONITORING PLANS FOR REGULATED ENTITIES

The monitoring plan for regulated entities shall contain at least the following information:

• (1) general information on the regulated entity:
• (a) the identification of the regulated entity, contact details including address, and where relevant the economic operator registration and identification number pursuant to Regulation (EU) No 952/2013, the excise number pursuant to Regulation (EU) No 389/2012 or the national excise registration and identification number issued by the relevant authority pursuant to national legislation transposing Directive 2003/96/EC, used for reporting for tax purposes pursuant to national legislation transposing Directives 2003/96/EC and (EU) 2020/262;
• (b) a description of the regulated entity, containing a list of fuel streams to be monitored, the means through which the fuel streams are released for consumption, the end use(s) of the fuel stream released for consumption including the CRF code, at the level of aggregation available, and meeting the following criteria:
• (i) the description is to be sufficient for demonstrating that neither data gaps nor double counting of emissions occur;
• (ii) a simple diagram of the information referred to in point (b), first subparagraph, describing the regulated entity, the fuel streams, the means through which the fuels as defined in Article 3(af) of Directive 2003/87/EC are released for consumption, measuring instruments and any other parts of the regulated entity relevant for the monitoring methodology including data flow activities and control activities;
• (iii) where the regulated entities and the fuel streams covered correspond to entities with reporting obligations under and fuels subject to national legislation transposing Directive 2003/96/EC or 2009/30/EC, a simple diagram of the measurement methods used for the purposes of those acts;
• (iv) where applicable, a description of any deviations from the start and end of the monitoring year in accordance with Article 75j(2);
• (c) a description of the procedure for managing the assignment of responsibilities for monitoring and reporting within the regulated entity, and for managing the competences of responsible personnel;
• (d) a description of the procedure for regular evaluation of the monitoring plan’s appropriateness, covering at least the following:
• (i) checking the list of fuel streams, ensuring completeness and that all relevant changes in the nature and functioning of the regulated entity will be included in the monitoring plan;
• (ii) assessing compliance with the uncertainty thresholds for released fuel amounts and other parameters, where applicable, for the applied tiers for each fuel stream;
• (iii) assessing potential measures for improvement of the monitoring methodology applied, in particular the method for determining the scope factor;
• (e) a description of the written procedures of the data flow activities pursuant to Article 58, including a diagram where appropriate for clarification;
• (f) a description of the written procedures for the control activities established pursuant to Article 59;
• (g) where applicable, information on relevant links between the regulated entity’s activity listed in Annex III to Directive 2003/87/EC and reporting for tax purposes pursuant reporting to national legislation transposing Directives 2003/96/EC and (EU) 2020/262;
• (h) the version number of the monitoring plan and the date from which that version of the monitoring plan is applicable;
• (i) the category of the regulated entity;

• (2) a detailed description of the calculation-based methodologies, consisting of the following:
• (a) for each fuel stream to be monitored, a detailed description of the calculation-based methodology applied, including a list of input data and calculation formulae used, the methods to determine the scope factor, a list of the tiers applied for released fuel amounts, all relevant calculation factors, the scope factor and, at the level of aggregation known, the CRF-codes of the end use(s) of fuel stream released for consumption;
• (b) where the regulated entity intends to make use of simplification for de-minimis fuel streams, a categorisation of the fuel streams into major and de-minimis fuel streams;
• (c) a description of the measurement systems used, and their measurement range, uncertainty and location of the measuring instruments to be used for each of the fuel 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 fuel 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 fuel streams, and a description of the written procedures for those analyses;
• (f) where applicable, a description of the procedure explaining the sampling plan for the sampling of fuels 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 applicable, a description of the procedure used to assess if zero-rated fuel streams comply with Article 38(5), or 39a(3), or 39a(4) and, where relevant, Article 75m(2) of this Regulation;

• (4) where applicable, a description of the procedure used to determine biogas quantities based on purchase records in accordance with Article 39(4);

• (5) where applicable, a description of the procedure used to submit information as described in Article 75v(3) and receive information pursuant to Article 75v(2).

ANNEX II

Tier definitions for calculation-based methodologies related to installations (Article 12(1))

1. DEFINITION OF TIERS FOR ACTIVITY DATA

The uncertainty thresholds in Table 1 shall apply to tiers relevant to activity data requirements in accordance with point (a) of Article 28(1) and the first subparagraph of Article 29(2), and Annex IV, of this Regulation. The uncertainty thresholds shall be interpreted as maximum permissible uncertainties for the determination of source streams over a reporting period.

Where Table 1 does not include activities listed in Annex I to Directive 2003/87/EC and the mass balance set out in Article 25 of this Regulation is not applied, the operator shall use the tiers listed in Table 1 under ‘Combustion of fuels and fuels used as process input’ for those activities.

Table 1

Tiers for activity data (maximum permissible uncertainty for each tier)

Activity/source stream type	Parameter to which the uncertainty is applied	Tier 1	Tier 2	Tier 3	Tier 4
Combustion of fuels and fuels used as process input	Combustion of fuels and fuels used as process input	Combustion of fuels and fuels used as process input	Combustion of fuels and fuels used as process input	Combustion of fuels and fuels used as process input	Combustion of fuels and fuels used as process input
Commercial standard fuels	Amount of fuel [t] or [Nm3]	± 7,5 %	± 5 %	± 2,5 %	± 1,5 %
Other gaseous and liquid fuels	Amount of fuel [t] or [Nm3]	± 7,5 %	± 5 %	± 2,5 %	± 1,5 %
Solid fuels, excluding waste	Amount of fuel [t]	± 7,5 %	± 5 %	± 2,5 %	± 1,5 %
Waste	Amount of fuel [t]	± 7,5 %	± 5 %	± 2,5 %	± 1,5 %
Flaring	Amount of flare gas [Nm3]	± 17,5 %	± 12,5 %	± 7,5 %
Scrubbing: carbonate (Method A)	Amount carbonate consumed [t]	± 7,5 %
Scrubbing: gypsum (Method B)	Amount gypsum produced [t]	± 7,5 %
Scrubbing: urea	Amount urea consumed	± 7,5 %
Refining of oil	Refining of oil	Refining of oil	Refining of oil	Refining of oil	Refining of oil
Catalytic cracker regeneration [^E0017]	Uncertainty requirements apply separately for each emission source	± 10 %	± 7,5 %	± 5 %	± 2,5 %
Production of coke	Production of coke	Production of coke	Production of coke	Production of coke	Production of coke
Mass balance methodology	Each input and output material [t]	± 7,5 %	± 5 %	± 2,5 %	± 1,5 %
Metal ore roasting and sintering	Metal ore roasting and sintering	Metal ore roasting and sintering	Metal ore roasting and sintering	Metal ore roasting and sintering	Metal ore roasting and sintering
Carbonate input and process residues	Carbonate input material and process residues [t]	± 5 %	± 2,5 %
Mass balance methodology	Each input and output material [t]	± 7,5 %	± 5 %	± 2,5 %	± 1,5 %
Production of iron and steel	Production of iron and steel	Production of iron and steel	Production of iron and steel	Production of iron and steel	Production of iron and steel
Fuel as process input	Each mass flow into and from the installation [t]	± 7,5 %	± 5 %	± 2,5 %	± 1,5 %
Mass balance methodology	Each input and output material [t]	± 7,5 %	± 5 %	± 2,5 %	± 1,5 %
Production of cement clinker	Production of cement clinker	Production of cement clinker	Production of cement clinker	Production of cement clinker	Production of cement clinker
Kiln input based (Method A)	Each relevant kiln input [t]	± 7,5 %	± 5 %	± 2,5 %
Clinker output (Method B)	Clinker produced [t]	± 5 %	± 2,5 %
CKD	CKD or bypass dust [t]	n.a. [^E0018]	± 7,5 %
Non-carbonate carbon	Each raw material [t]	± 15 %	± 7,5 %
Production of lime and calcination of dolomite and magnesite	Production of lime and calcination of dolomite and magnesite	Production of lime and calcination of dolomite and magnesite	Production of lime and calcination of dolomite and magnesite	Production of lime and calcination of dolomite and magnesite	Production of lime and calcination of dolomite and magnesite
Carbonates and other process materials (Method A)	Each relevant kiln input [t]	± 7,5 %	± 5 %	± 2,5 %
Alkali earth oxide (Method B)	Lime produced [t]	± 5 %	± 2,5 %
Kiln dust (Method B)	Kiln dust [t]	n.a. [^E0018]	± 7,5 %
Manufacture of glass and mineral wool	Manufacture of glass and mineral wool	Manufacture of glass and mineral wool	Manufacture of glass and mineral wool	Manufacture of glass and mineral wool	Manufacture of glass and mineral wool
Carbonates and other process materials (input)	Each carbonate raw material or additives associated with CO2 emissions [t]	± 2,5 %	± 1,5 %
Manufacture of ceramic products	Manufacture of ceramic products	Manufacture of ceramic products	Manufacture of ceramic products	Manufacture of ceramic products	Manufacture of ceramic products
Carbon inputs (Method A)	Each carbonate raw material or additive associated with CO2 emissions [t]	± 7,5 %	± 5 %	± 2,5 %
Alkali oxide (Method B)	Gross production including rejected products and cullet from the kilns and shipment [t]	± 7,5 %	± 5 %	± 2,5 %
Scrubbing	Dry CaCO3 consumed [t]	± 7,5 %
Production of pulp and paper	Production of pulp and paper	Production of pulp and paper	Production of pulp and paper	Production of pulp and paper	Production of pulp and paper
Make up chemicals	Amount of CaCO3 and Na2CO3 [t]	± 2,5 %	± 1,5 %
Production of carbon black	Production of carbon black	Production of carbon black	Production of carbon black	Production of carbon black	Production of carbon black
Mass balance methodology	Each input and output material [t]	± 7,5 %	± 5 %	± 2,5 %	± 1,5 %
Production of ammonia	Production of ammonia	Production of ammonia	Production of ammonia	Production of ammonia	Production of ammonia
Fuel as process input	Amount fuel used as process input [t] or [Nm3]	± 7,5 %	± 5 %	± 2,5 %	± 1,5 %
Production of hydrogen and synthesis gas	Production of hydrogen and synthesis gas	Production of hydrogen and synthesis gas	Production of hydrogen and synthesis gas	Production of hydrogen and synthesis gas	Production of hydrogen and synthesis gas
Fuel as process input	Amount fuel used as process input for hydrogen production [t] or [Nm3]	± 7,5 %	± 5 %	± 2,5 %	± 1,5 %
Mass balance methodology	Each input and output material [t]	± 7,5 %	± 5 %	± 2,5 %	± 1,5 %
Production of bulk organic chemicals	Production of bulk organic chemicals	Production of bulk organic chemicals	Production of bulk organic chemicals	Production of bulk organic chemicals	Production of bulk organic chemicals
Mass balance methodology	Each input and output material [t]	± 7,5 %	± 5 %	± 2,5 %	± 1,5 %
Production or processing of ferrous and non-ferrous metals, including secondary aluminium	Production or processing of ferrous and non-ferrous metals, including secondary aluminium	Production or processing of ferrous and non-ferrous metals, including secondary aluminium	Production or processing of ferrous and non-ferrous metals, including secondary aluminium	Production or processing of ferrous and non-ferrous metals, including secondary aluminium	Production or processing of ferrous and non-ferrous metals, including secondary aluminium
Process emissions	Each input material or process residue used as input material in the process [t]	± 5 %	± 2,5 %
Mass balance methodology	Each input and output material [t]	± 7,5 %	± 5 %	± 2,5 %	± 1,5 %
Primary aluminium or alumina production	Primary aluminium or alumina production	Primary aluminium or alumina production	Primary aluminium or alumina production	Primary aluminium or alumina production	Primary aluminium or alumina production
Mass balance methodology	Each input and output material [t]	± 7,5 %	± 5 %	± 2,5 %	± 1,5 %
PFC emissions (slope method)	primary aluminium production in [t], anode effect minutes in [number anode effects/cell day] and [anode effect minutes/ occurrence]	± 2,5 %	± 1,5 %
PFC emissions (overvoltage method)	primary aluminium production in [t], anode effect overvoltage [mV] and current efficiency [-]	± 2,5 %	± 1,5 %
CO2 capture, transfer and geological storage in storage site permitted under Directive 2009/31/EC	CO2 capture, transfer and geological storage in storage site permitted under Directive 2009/31/EC	CO2 capture, transfer and geological storage in storage site permitted under Directive 2009/31/EC	CO2 capture, transfer and geological storage in storage site permitted under Directive 2009/31/EC	CO2 capture, transfer and geological storage in storage site permitted under Directive 2009/31/EC	CO2 capture, transfer and geological storage in storage site permitted under Directive 2009/31/EC
Mass balance of CO2 transferred	CO2 transferred into or out from an installation, transport infrastructure or storage site, vented, leaked or fugitive emissions [t]	± 7,5 %	± 5 %	± 2,5 %	± 1,5 %
CO2 venting, leakage, and fugitive emissions	CO2 vented, leaked or from fugitive emissions [t]	± 17,5 %	± 12,5 %	± 7,5 %

For monitoring emissions from catalytic cracker regeneration (other catalyst regeneration and flexi-cokers) in mineral oil refineries, the required uncertainty is related to the total uncertainty of all emissions from that source.

Amount [t] of CKD or bypass dust (where relevant) leaving the kiln system over a reporting period estimated using industry best practice guidelines.

2. DEFINITION OF TIERS FOR CALCULATION FACTORS FOR COMBUSTION EMISSIONS

Operators shall monitor CO2 emissions from all types of combustion processes taking place under all activities as listed in Annex I to Directive 2003/87/EC or included in the Union system under Article 24 of that Directive using the tier definitions laid down in this section.  Where fuels or combustible materials which give rise to CO2 emissions are used as a process input, section 4 of this Annex shall apply. Where fuels form part of a mass balance in accordance with Article 25(1) of this Regulation, the tier definitions for mass balances in section 3 of this Annex apply.

For process emissions from related exhaust gas scrubbing tier definitions according to sections 4 and 5 of this Annex shall be used, as applicable.

2.1   Tiers for emission factors

Where a biomass fraction, or RFNBO or RCF fraction or synthetic low-carbon fraction is determined for a mixed fuel or material, the tiers defined shall relate to the preliminary emission factor. For fossil fuels and materials, the tiers shall relate to the emission factor.

Tier 1: The operator shall apply one of the following:

• (a) the standard factors listed in section 1 of Annex VI;

• (b) other constant values in accordance with point (e) of Article 31(1), where no applicable value is contained in section 1 of Annex VI.

Tier 2a: The operator shall apply country specific emission factors for the respective fuel or material in accordance with points (b) and (c) of Article 31(1) or values in accordance with point (d) of Article 31(1).

Tier 2b: The operator shall derive emission factors for the fuel based on one of the following established proxies, in combination with an empirical correlation as determined at least once per year in accordance with Articles 32 to 35 and 39:

• (a) density measurement of specific oils or gases, including those common to the refinery or steel industry;

• (b) net calorific value for specific coal types.

The operator shall ensure that the correlation satisfies the requirements of good engineering practice and that it is applied only to values of the proxy which fall into the range for which it was established.

Tier 3: The operator shall apply one of the following:

• (a) determination of the emission factor in accordance with the relevant provisions of Articles 32 to 35;

• (b) the empirical correlation as specified for Tier 2b, where the operator demonstrates to the satisfaction of the competent authority that the uncertainty of the empirical correlation does not exceed 1/3 of the uncertainty value to which the operator has to adhere with regard to the activity data determination of the relevant fuel or material.

2.2   Tiers for net calorific value (NCV)

Tier 1: The operator shall apply one of the following:

• (a) the standard factors listed in section 1 of Annex VI;

• (b) other constant values in accordance with point (e) of Article 31(1), where no applicable value is contained in section 1 of Annex VI.

Tier 2a: The operator shall apply country specific factors for the respective fuel in accordance with point (b) or (c) of Article 31(1) or values in accordance with point (d) of Article 31(1).

Tier 2b: For commercially traded fuels the net calorific value as derived from the purchasing records for the respective fuel provided by the fuel supplier shall be used provided it has been derived based on accepted national or international standards.

Tier 3: The operator shall determine the net calorific value in accordance with Article 32 to 35.

2.3   Tiers for oxidation factors

Tier 1: The operator shall apply an oxidation factor of 1.

Tier 2: The operator shall apply oxidation factors for the respective fuel in accordance with point (b) or (c) of Article 31(1).

Tier 3: For fuels, the operator shall derive activity-specific factors based on the relevant carbon contents of ashes, effluents and other wastes and by-products, and other relevant incompletely oxidised gaseous forms of carbon emitted except CO. Composition data shall be determined in accordance with Article 32 to 35.

2.4   Tiers for biomass fraction

Tier 1: The operator shall apply an applicable value published by the competent authority or the Commission, or values in accordance with Article 31(1).

Tier 2: The operator shall apply an estimation method approved in accordance with the second subparagraph of Article 39(2).

Tier 3a: The operator shall apply analyses in accordance with the first sub-paragraph of Article 39(2), and in accordance with Articles 32 to 35.

Tier 3b: For fuels originating from a production process with defined and traceable input streams, the operator may base the estimation on a material balance of fossil and biomass carbon entering and leaving the process, such as the mass balance system in accordance with Article 30(1) of Directive (EU) 2018/2001.

Where an operator assumes a fossil fraction of 100 % in accordance with Article 39(1) of this Regulation, no tier shall be assigned for the biomass fraction.

2.5   Tiers for RFNBO or RCF fraction or synthetic low-carbon fraction

Tier 1: The operator shall determine the RFNBO or RCF fraction or synthetic low-carbon fraction based on the mass balance system in accordance with Article 30(1) of Directive (EU) 2018/2001.

Where an operator assumes a fossil fraction of 100% in accordance with Article 39a(1) of this Regulation, no tier shall be assigned for the RFNBO or RCF fraction or synthetic low-carbon fraction.

3. DEFINITION OF TIERS FOR CALCULATION FACTORS FOR MASS BALANCES

Where an operator uses a mass balance in accordance with Article 25, it shall use the tier definitions of this section.

3.1   Tiers for carbon content

The operator shall apply one of the tiers listed in this point. For deriving the carbon content from an emission factor, the operator shall use the following equations:

• (a) for emission factors expressed as t CO2/TJ: C = (EF × NCV) / f

• (b) for emission factors expressed as t CO2/t: C = EF / f

In those formulae, C is the carbon content expressed as fraction (tonne carbon per tonne product), EF is the emission factor, NCV is the net calorific value, and f is the factor laid down in Article 36(3).

Where a biomass fraction or RFNBO or RCF fraction or synthetic low-carbon fraction is determined for a mixed fuel or material, the tiers defined shall relate to the total carbon content. The biomass fraction of the carbon shall be determined using the tiers defined in Section 2.4 of this Annex. The RFNBO or RCF fraction or synthetic low-carbon fraction of the carbon shall be determined using the tiers defined in Section 2.5 of this Annex.

Tier 1: The operator shall apply one of the following:

• (a) the carbon content derived from standard factors listed in Annex VI sections 1 and 2;

• (b) other constant values in accordance with point (e) of Article 31(1), where no applicable value is contained in Annex VI sections 1 and 2.

Tier 2a: The operator shall derive the carbon content from country specific emission factors for the respective fuel or material in accordance with point (b) or (c) of Article 31(1) or values in accordance with point (d) of Article 31(1).

Tier 2b: The operator shall derive the carbon content from emission factors for the fuel based on one of the following established proxies in combination with an empirical correlation as determined at least once per year in accordance with Articles 32 to 35 of this Regulation:

• (a) density measurement of specific oils or gases common, for example, to the refinery or steel industry;

• (b) net calorific value for specific coals types.

The operator shall ensure that the correlation satisfies the requirements of good engineering practice and that it is applied only to values of the proxy which fall into the range for which it was established.

Tier 3: The operator shall apply one of the following:

• (a) determination of the carbon content in accordance with the relevant provisions of Articles 32 to 35;