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.)

• (8) For CO2 permanently chemically bound, where applicable, the following additional elements:
• (a) documentation of the amount of CO2 permanently chemically bound;
• (b) the types of products the CO2 was chemically bound, their amounts produced and the respective uses of the products;

3. SPECIFIC ELEMENTS FOR AVIATION ACTIVITIES

• (1) A list of aircraft owned, leased-in and leased-out, and necessary evidence for the completeness of that list; for each aircraft the date when it is added to or removed from the aircraft operator’s fleet;

• (2) A list of flights covered in each reporting period including, for each flight, the ICAO designator of the two aerodromes, and necessary evidence for the completeness of that list;

• (3) Relevant data used for determining the fuel consumption and emissions;

• (4) For the purposes of monitoring emission, 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;

• (5) For the purpose of monitoring and reporting of non-CO2 aviation effects, all data monitored by the aircraft operator pursuant to Article 56b(2) of this Regulation, where such data is used to calculate the CO2(e) per flight in accordance with the method referred to in Article 56a of this Regulation;

• (6) For the purpose of monitoring non-CO2 aviation effects and where the aircraft operator does not use NEATS, the number of flights where data gaps occurred and appropriate default values used of Annex IIIa, Section 5 and Annex IIIb to this Regulation for closing the data gaps.

4. SPECIFIC ELEMENTS FOR REGULATED ENTITIES

• (1) A list of fuel streams in each reporting period and necessary evidence for completeness of that list, including the categorisation of fuel streams;

• (2) the means through which the fuels as defined in Article 3, point (af) of Directive 2003/87/EC are released for consumption and where available, the types of intermediate consumers, where this would not cause disproportionate administrative burden;

• (3) the type of end use, including the relevant CRF code of the final sectors in which the fuel as defined in Article 3, point (af), of Directive 2003/87/EC is consumed, at the level of aggregation available;

• (4) relevant data used for determining the released fuel amounts for each fuel stream;

• (5) a list of default values used and calculation factors, where applicable;

• (6) the scope factor for each fuel stream, including an identification of each final consumption sector and all relevant underlying data for this identification;

• (7) the tiers applicable including justifications for deviation from required tiers;

• (8) the full set of sampling and analysis results for the determination of calculation factors;

• (9) documentation about all ineffective procedures corrected and correction action taken in accordance with Article 64;

• (10) any results of calibration and maintenance of measuring instruments;

• (11) a list of installations to which fuel as defined in Article 3 (af) of Directive 2003/87/EC is released for consumption, including names, address and permit number and released fuel amounts supplied to those installations for the reporting periods.

ANNEX X

Minimum content of Annual Reports (Article 68(3))

1. ANNUAL EMISSION REPORTS OF STATIONARY INSTALLATIONS

The annual emission report of an installation shall at least contain the following information:

• (1) Data identifying the installation, as specified in Annex IV to Directive 2003/87/EC, and its unique permit number except for installations for the incineration of municipal waste;

• (2) Name and address of the verifier of the report;

• (3) The reporting year;

• (4) Reference to and version number of the latest approved monitoring plan and the date from which it is applicable, as well as reference to and version number of any other monitoring plans relevant for the reporting year;

• (5) Relevant changes in the operations of an installation and changes as well as temporary deviations that occurred during the reporting period to the monitoring plan approved by the competent authority; including temporal or permanent changes of tiers, reasons for those changes, starting date for the changes, and starting and ending dates of temporal changes;

• (6) Information for all emissions sources and source streams consisting of at least:
• (a) the total emissions expressed as t CO2(e), including CO2 from biomass source streams which do not comply with Article 38(5) of this Regulation, or from RFNBO or RCF source streams which do not comply with Article 39a(3) of this Regulation, or from synthetic low-carbon fuels source streams which do not comply with Article 39a(4) of this Regulation;
• (b) where greenhouse gases other than CO2 are emitted, the total emissions expressed as t;
• (c) whether the measurement or the calculation methodology referred to in Article 21 is applied;
• (d) the tiers applied;
• (e) activity data:
• (i) in the case of fuels the amount of fuel (expressed as tonnes or Nm³) and the net calorific value (GJ/t or GJ/ Nm³) reported separately;
• (ii) for all other source streams the amount expressed as tonnes or Nm³;
• (f) emission factors, expressed in accordance with the requirements set out in Article 36(2) of this Regulation; biomass fraction; zero-rated biomass fraction, RFNBO or RCF fraction, zero-rated RFNBO or RCF fraction, synthetic low-carbon fraction, zero-rated synthetic low-carbon fraction, oxidation and conversion factors, expressed as dimensionless fractions;
• (g) where emission factors for fuels are related to mass or volume instead of energy, values determined pursuant to Article 26(5) for the net calorific value of the respective source stream;
• (h) where a source stream is a type of waste, the relevant waste codes pursuant to Commission Decision 2014/955/EU ([^E0027]);

• (7) Where a mass balance methodology is applied, the mass flow, and carbon content for each source stream into and out of the installation; biomass fraction, zero-rated biomass fraction, RFNBO or RCF fraction, zero-rated RFNBO or RCF fraction, synthetic low-carbon fraction, zero-rated synthetic low-carbon fraction, and net calorific value, where relevant;

• (8) Information to be reported as memo items, consisting of at least:
• (a) amounts of biomass and of zero-rated biomass combusted or amounts of RFNBO or RCF and of zero-rated RFNBO or RCF combusted, or amounts of synthetic low-carbon fuels and of zero-rated synthetic low-carbon fuels combusted, expressed in TJ, or employed in processes, expressed in t or Nm³;
• (b) CO2 emissions from biomass and from zero-rated biomass or emissions from RFNBO or RCF and from zero-rated RFNBO or RCF, or emissions from synthetic low-carbon fuels and of zero-rated synthetic low-carbon fuels expressed in t CO2, where measurement-based methodology is used to determine emissions;
• (c) a proxy for the net calorific value of the biomass or RFNBO or RCF or synthetic low-carbon fuels source streams used as fuel, where relevant;
• (d) emissions, amounts and energy content of biomass fuels and bioliquids combusted or RFNBO or RCF combusted, or synthetic low-carbon fuels combusted expressed in t and TJ, and information that zero-rated biomass fuels and bioliquids or RFNBO or RCF or synthetic low-carbon fuels comply with Article 38(5) or Article 39a(3) or Article 39a(4) of this Regulation;
• (e) CO2 or N2O transferred to an installation or received from an installation and any CO2 in transit, where Article 49 or 50 of this Regulation is applicable, expressed in t CO2(e);
• (f) inherent CO2 transferred to an installation or received from an installation, where Article 48 is applicable, expressed in t CO2;
• (g) where applicable, the name of the installation and its identification code as recognised in accordance with the acts adopted pursuant to Article 19(3) of Directive 2003/87/EC:
• (i) of the installation(s) to which CO2 or N2O is transferred in accordance with points (e) and (f) of this point (8);
• (ii) of the installation(s) from which CO2 or N2O is received in accordance with points (e) and (f) of this point (8); Where that installation does not have such identification code, the name and address of the installation as well as relevant contact information of a contact person shall be provided.
• (h) transferred CO2 from biomass, expressed in t CO2;
• (i) amount of CO2 chemically bound in product in accordance with Article 49a(1) of this Regulation, expressed in t CO2;
• (j) the types and amounts of products produced in which CO2 was chemically bound in accordance with Article 49a(1) of this Regulation, expressed in t of product.

• (9) Where a measurement methodology is applied:
• (a) where CO2 is measured as the annual fossil CO2-emissions and the annual CO2-emissions from biomass use;
• (b) the hours of operation of the continuous emission measurement system (CEMS), the measured greenhouse gas concentrations and the flue gas flow expressed as an annual hourly average, and as an annual total value;
• (c) where applicable, a proxy for the energy content from fossil fuels and materials and from biomass used as fuels and materials as well as from RFNBO or RCF or synthetic low-carbon fuels.

• (10) Where a methodology referred to in Article 22 is applied, all data necessary for determining the emissions for the emission sources and source streams for which that methodology is applied, as well as proxy data for activity data, calculation factors and other parameters which would be reported under a tier methodology;

• (11) Where data gaps have occurred and have been closed by surrogate data in accordance with Article 66(1):
• (a) the source stream or emission source to which each data gap applies;
• (b) the reasons for each data gap;
• (c) the starting and ending date and time of each data gap;
• (d) the emissions calculated based on surrogate data;
• (e) where the estimation method for surrogate data has not yet been included in the monitoring plan, a detailed description of the estimation method including evidence that the methodology used does not lead to an underestimation of emissions for the respective time period;

• (12) Any other changes in the installation during the reporting period with relevance for that installation's greenhouse gas emissions during the reporting year;

• (13) Where applicable, the production level of primary aluminium, the frequency and average duration of anode effects during the reporting period, or the anode effect overvoltage data during the reporting period, as well as the results of the most recent determination of the installation-specific emission factors for CF4 and C2F6 as outlined in Annex IV, and of the most recent determination of the collection efficiency of the ducts.

Emissions occurring from different emission sources, or source streams of the same type of a single installation belonging to the same type of activity may be reported in an aggregate manner for the type of activity.

Where tiers have been changed within a reporting period, the operator shall calculate and report emission as separate sections of the annual report for the respective parts of the reporting period.

Operators of CO2 storage sites may use simplified emission reports after closure of the storage site in accordance with Article 17 of Directive 2009/31/EC containing at least the elements listed under points 1 to 5, provided the greenhouse gas emissions permit contains no emission sources.

2. ANNUAL EMISSION REPORTS OF AIRCRAFT OPERATORS

The emission report for an aircraft operator shall at least contain the following information:

• (1) Data identifying the aircraft operator as set out by Annex IV to Directive 2003/87/EC, and the call sign or other unique designators used for air traffic control purposes, as well as relevant contact details;

• (2) Name and address of the verifier of the report;

• (3) The reporting year;

• (4) Reference to and version number of the latest approved monitoring plan and the date from which it is applicable, reference to and version number of other monitoring plans relevant for the reporting year;

• (5) Relevant changes in the operations and deviations from the approved monitoring plan during the reporting period;

• (6) The aircraft registration numbers and types of aircraft used in the period covered by the report to perform the aviation activities covered by Annex I to Directive 2003/87/EC carried out by the aircraft operator;

• (7) The total number of flights per State pair covered by the report;

• (8) Mass of neat fuel (in tonnes) per fuel type per State pair, including information on all of the following:
• (a) Whether the alternative aviation fuel is zero-rated in compliance with Article 54c of this Regulation;
• (b) Whether the fuel is an eligible aviation fuel;
• (c) For eligible aviation fuels, the fuel type as defined in Article 3c(6) of Directive 2003/87/EC;

• (9) Total CO2 emissions in tonnes of CO2 using the preliminary emission factor as well as the emission factor disaggregated by the Member State of departure and arrival;

• (10) Where emissions are calculated using an emission factor or carbon content related to mass or volume, proxy data for the net calorific value of the fuel;

• (11) Where data gaps have occurred and have been closed by surrogate data in accordance with Article 66(2):
• (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;
• (b) the estimation method for surrogate data applied;
• (c) the emissions calculated based on surrogate data;

• (12) Memo-items:
• (a) amount of alternative aviation fuels used during the reporting year (in tonnes) listed per fuel type, and whether the fuels comply with Article 54c of this Regulation;
• (b) the net calorific value of alternative fuels;

• (12a) Total amount of eligible aviation fuels used during the reporting year (in tonnes) listed per fuel type as per Article 3c(6) of Directive 2003/87/EC;

• (13) As an annex to the annual emission report, the aircraft operator shall include annual emissions and annual numbers of flights per aerodrome pair. If applicable, the amount of alternative aviation fuel and eligible aviation fuel (in tonnes) shall be indicated per aerodrome pair. Upon request of the operator the competent authority shall treat that information as confidential.

2a.   ANNUAL NON-CO2 AVIATION EFECTS REPORTS OF AIRCRAFT OPERATORS

For non-CO2 aviation effects, the separate report as referred to in Article 68(5) of this Regulation shall at least contain the following information:

• (1) Data identifying the aircraft operator, and the call sign or other unique designators used for air traffic control purposes, as well as relevant contact details;

• (2) Name and address of the verifier of the report;

• (3) The reporting year;

• (4) Reference to and version number of the latest approved monitoring plan and the date from which it is applicable, reference to and version number of other monitoring plans relevant for the reporting year;

• (5) Relevant changes in the operations and deviations from the approved monitoring plan during the reporting period;

• (6) The aircraft registration numbers and types of aircraft used in the period covered by the report to perform the aviation activities covered by Annex I to Directive 2003/87/EC carried out by the aircraft operator;

• (7) The total number of flights per State pair covered by the report;

• (8) The sum of CO2(e) of the monitored flights of the aircraft operator per aerodrome pair, expressed in the climate metrics provided in Article 56a(2) of this Regulation.

• (9) A XML table containing per flight and as defined in Annex IIIa, Section 1 to this Regulation, flight information, aircraft type, engine identifier and CO2(e), expressed in the climate metrics provided in Article 56a(2) of this Regulation;

• (10) If the aircraft operator is not using NEATS to calculate the CO2(e), but own or third-party IT tools as referred to in Article 56a(7)(b) of this Regulation, a description of how efficacy is applied in those tools, in line with this Regulation and NEATS, to refine the GWP. If efficacy was not applied in the tools, the aircraft operator shall provide a description explaining the reasons for not applying efficacy.

4. ANNUAL EMISSION REPORTS OF REGULATED ENTITIES

The annual emission report of a regulated entity shall at least contain the following information:

• (1) Data identifying the regulated entity, as specified in Annex IV to Directive 2003/87/EC, and its unique greenhouse gas permit number;

• (2) Name and address of the verifier of the report;

• (3) The reporting year;

• (4) Reference to and version number of the latest approved monitoring plan and the date from which it is applicable, as well as reference to and version number of any other monitoring plans relevant for the reporting year;

• (5) Relevant changes in the operations of the regulated entity and changes as well as temporary deviations that occurred during the reporting period to the monitoring plan approved by the competent authority; including temporal or permanent changes of tiers, reasons for those changes, starting date for the changes, and starting and ending dates of temporal changes;

• (6) Information for all fuel streams consisting of at least:
• (a) the total emissions expressed as t CO2, including CO2 from biomass fuel streams which do not comply with Article 38(5) of this Regulation, or from RFNBO or RCF source streams which do not comply with Article 39a(3) of this Regulation, or from synthetic low-carbon fuels source streams which do not comply with Article 39a(4) of this Regulation;
• (b) the tiers applied;
• (c) released fuel amounts, (expressed as tonnes, Nm³ or TJ,) and the unit conversion factor, expressed in appropriate units, reported separately, where applicable;
• (d) emission factors, expressed in accordance with the requirements set out in Article 75f of this Regulation; biomass fraction, zero-rated biomass fraction, RFNBO or RCF fraction, zero-rated RFNBO or RCF fraction, synthetic low-carbon fraction, zero-rated synthetic low-carbon fraction expressed as dimensionless fractions;
• (e) where emission factors for fuels are related to mass or volume instead of energy, values determined pursuant to Article 75h(3) for the unit conversion factor of the respective fuel stream;
• (f) the means through which the fuel is released for consumption;
• (g) the end use(s) of the fuel stream released for consumption including the CRF code, at the level of detail available;
• (h) the scope factor, expressed as dimensionless fraction, up to three decimal points. Where, for a fuel stream, more than one method is used to determine the scope factor, the information on the type of method, the associated scope factor, the released fuel amount and the CRF code at the level of detail available;
• (i) where the scope factor is zero pursuant to Article 75l(1):
• (i) A list of all entities covered by Chapters II and III of Directive 2003/87/EC identified by their name, address and, where applicable, unique permit number;
• (ii) The released fuel amounts supplied to each entity covered by Chapters II and III of Directive 2003/87/EC for the relevant reporting period, expressed as t, Nm³, or TJ, as well as the corresponding emissions.

• (7) Information to be reported as memo items, consisting of at least:
• (a) a proxy for the net calorific value of the biomass, RFNBO or RCF or synthetic low-carbon fuels fuel streams, where relevant;
• (b) emissions, amounts and energy content of biofuels, bioliquids, biomass fuels, RFNBOs and RCFs, synthetic low-carbon fuels released for consumption, expressed in t and TJ, and information whether they comply with Article 38(5) or 39a(3) or 39a(4) of this Regulation;

• (8) Where data gaps have occurred and have been closed by surrogate data in accordance with Article 66(1):
• (a) the fuel stream to which each data gap applies;
• (b) the reasons for each data gap;
• (c) the starting and ending date and time of each data gap;
• (d) the emissions calculated based on surrogate data;
• (e) where the estimation method for surrogate data has not yet been included in the monitoring plan, a detailed description of the estimation method including evidence that the methodology used does not lead to an underestimation of emissions for the respective time period;

• (9) Any other changes in the regulated entity during the reporting period with relevance for that regulated entity’s greenhouse gas emissions during the reporting year.

ANNEX Xa

Reports on fuel suppliers and fuel use of stationary installations and, where relevant, aircraft operators and shipping companies

Together with the information contained in the annual emission report pursuant to Annex X to this Regulation, the operator shall submit the following information for each purchased fuel as defined in Article 3, point (af) of Directive 2003/87/EC:

• (a) name, address and unique permit number of the fuel supplier which is registered as regulated entity. In cases where the fuel supplier is not a regulated entity, the operators shall submit, where available, a list of all suppliers of fuels, from direct fuel suppliers up to the regulated entity, including their name, address and unique permit number;

• (b) the types and amounts of fuels acquired from each supplier referred to in point (a) during the relevant reporting period;

• (c) the amount of fuel used for activities referred to in Annex I to Directive 2003/87/EC from each fuel supplier during the relevant reporting period.

ANNEX Xb

Reports on released fuels by regulated entities

Together with the information contained in the annual emission report pursuant to Annex X to this Regulation, the regulated entity shall submit the following information for each purchased fuel as defined in Article 3, point (af), of Directive 2003/87/EC:

• (a) name, address and unique permit number of the operator and, where relevant, the aircraft operator and shipping company, to whom the fuel is released. In other cases where the fuel is meant for end use in sectors covered by Annex I to Directive 2003/87/EC the regulated entity shall submit, where available, a list of all consumers of fuels, from direct buyer down to the operator, including their name, address and unique permit number, where this would not cause disproportionate administrative burden;

• (b) the types and amounts of fuels sold to each buyer referred to in point (a) during the relevant reporting period.

• (c) the amount of fuel used for activities referred to in Annex I to Directive 2003/87/EC for each buyer referred to in point (a) during the relevant reporting period..

ANNEX XI

Correlation table

[^E0001]: Directive 2014/32/EU of the European Parliament and of the Council of 26 February 2014 on the harmonisation of the laws of the Member States relating to the making available on the market of measuring instruments (OJ L 96, 29.3.2014, p. 149).

[^E0002]: Commission Regulation (EU) No 965/2012 laying down technical requirements and administrative procedures related to air operations pursuant to Regulation (EC) No 216/2008 of the European Parliament and of the Council (OJ L 296, 25.10.2012, p. 1).

[^E0003]: Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (OJ L 58, 27.2.2020, p. 4).

[^E0004]: Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (OJ L 283, 31.10.2003, p. 51).

[^E0005]: Commission Implementing Regulation (EU) 2018/2067 of 19 December 2018 on the verification of data and on the accreditation of verifiers pursuant to Directive 2003/87/EC of the European Parliament and of the Council (OJ L 334, 31.12.2018, p. 94, ELI: http://data.europa.eu/eli/reg_impl/2018/2067/oj)).

[^E0006]: Directive 2014/31/EU of the European Parliament and of the Council of 26 February 2014 on the harmonisation of the laws of the Member States relating to the making available on the market of non-automatic weighing instruments (OJ L 96, 29.3.2014, p. 107).

[^E0007]: Commission Delegated Regulation (EU) 2019/1603 of 18 July 2019 supplementing Directive 2003/87/EC of the European Parliament and of the Council as regards measures adopted by the International Civil Aviation Organisation for the monitoring, reporting and verification of aviation emissions for the purpose of implementing a global market-based measure (OJ L 250, 30.9.2019, p. 10, ELI: http://data.europa.eu/eli/reg_del/2019/1603/oj).

[^E0008]: Directive 2003/4/EC of the European Parliament and of the Council of 28 January 2003 on public access to environmental information and repealing Council Directive 90/313/EEC (OJ L 41, 14.2.2003, p.26).

[^E0009]: Regulation (EC) No 166/2006 of the European Parliament and of the Council of 18 January 2006 concerning the establishment of a European Pollutant Release and Transfer Register and amending Council Directives 91/689/EEC and 96/61/EC (OJ L 33, 4.2.2006, p. 1).

[^E0010]: Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 and amending Council Regulation (EEC) No 3037/90 as well as certain EC Regulations on specific statistical domains (OJ L 393, 30.12.2006, p. 1).

[^E0011]: Directive 2014/31/EU of the European Parliament and of the Council of 26 February 2014 on the harmonisation of the laws of the Member States relating to the making available on the market of non-automatic weighing instruments (OJ L 96, 29.3.2014, p. 107).

[^E0012]: Council Directive 95/60/EC of 27 November 1995 on fiscal marking of gas oils and kerosene (OJ L 291, 6.12.1995, p. 46).

[^E0013]: Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ L 269, 10.10.2013, p. 1).

[^E0014]: Regulation (EU) No 389/2012 of 2 May 2012 on administrative cooperation in the field of excise duties and repealing Regulation (EC) No 2073/2004 (OJ L 121, 8.5.2012, p. 1).

[^E0015]: OJ L 342, 22.12.2009, p. 1.

[^E0016]: Commission Delegated Regulation (EU) 2019/1122 of 12 March 2019 supplementing Directive 2003/87/EC of the European Parliament and of the Council as regards the functioning of the Union Registry (OJ L 177, 2.7.2019, p. 3).

[^E0019]: International Aluminium Institute; The Aluminium Sector Greenhouse Gas Protocol; October 2006;US Environmental Protection Agency and International Aluminium Institute; Protocol for Measurement of Tetrafluoromethane (CF4) and Hexafluoroethane (C2F6) Emissions from Primary Aluminum Production; April 2008.

[^E0027]: Commission Decision 2014/955/EU of 18 December 2014 amending Decision 2000/532/EC on the list of waste pursuant to Directive 2008/98/EC of the European Parliament and of the Council (OJ L 370, 30.12.2014, p. 44).