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 (Text with EEA relevance.)

• (b) the regulated entity has acted in compliance with the requirements of the greenhouse gas emissions permit and the monitoring plan approved by the competent authority;

• (c) the data in the regulated entity’s report is free from material misstatements;

• (d) information can be provided in support of the regulated entity’s data flow, control system and associated procedures to improve the performance of the regulated entity’s monitoring and reporting.

For the purpose of point (c) of the first subparagraph, the verifier shall obtain clear and objective evidence from the regulated entity to support the reported aggregated emissions taking into account all other information provided in the regulated entity’s report.

• (a) the monitoring plan has not been approved by the competent authority pursuant to Article 75b(2) of Implementing Regulation (EU) 2018/2066;

• (b) the monitoring plan is incomplete;

• (c) significant modifications in accordance with Article 75b(3) of Implementing Regulation (EU) 2018/2066 have been made during the reporting period and have not been accordingly approved by the competent authority.

Following the approval by the competent authority, the verifier shall continue, repeat or adapt the verification activities accordingly. If the approval has not been obtained before the issue of the verification report, the verifier shall report this in the verification report.

Article 43c

Pre-contractual obligations

• (a) evaluate the risks involved to undertake the verification of the regulated entity’s report in accordance with this Regulation;

• (b) undertake a review of the information supplied by the regulated entity to determine the scope of the verification;

• (c) assess whether the engagement falls within the scope of its accreditation;

• (d) assess whether it has the competence, personnel and resources required to select a verification team capable of dealing with the complexity of the regulated entity’s activities and fleet as well as whether it is capable of successfully completing the verification activities within the timeframe required;

• (e) assess whether it is capable of ensuring that the potential verification team at its disposal holds all the competence, and persons required to carry out verification activities for that specific regulated entity;

• (f) determine, for each verification engagement requested, the time allocation needed to properly carry out the verification.

Article 43d

Time allocation

• (a) the complexity of the regulated entity;

• (b) the level of information and the complexity of the monitoring plan approved by the competent authority;

• (c) the required materiality level;

• (d) the complexity and completeness of the data flow activities and the control system of the regulated entity;

• (e) the location of information and data related to greenhouse gas emissions.

• (a) during the verification where the data flow activities, control activities or logistics of the regulated entity seem to be more complex than initially anticipated;

• (b) where misstatements, non-conformities, insufficient data or errors in the data sets are identified by the verifier during the verification.

Article 43e

Information from the regulated entity

• (a) the regulated entity’s greenhouse gas emissions permit;

• (b) the latest version of the regulated entity’s monitoring plan as well as any other relevant versions of the monitoring plan approved by the competent authority, including evidence of that approval;

• (c) a description of the regulated entity’s data flow activities;

• (d) the regulated entity’s risk assessment, in accordance with Article 59(2), point (a), and Article 75o of Implementing Regulation (EU) 2018/2066, and an outline of the overall control system;

• (e) the procedures mentioned in the monitoring plan as approved by the competent authority, including the procedures for data flow activities and control activities;

• (f) the regulated entity’s report, including reported information listed in Annex Xb to Implementing Regulation (EU) 2018/2066;

• (g) information listed in Annex Xa to Implementing Regulation (EU) 2018/2066, where the regulated entity has received the information in the operator’s, aircraft operator’s or shipping company’s report, in accordance with Article 75v(2) of that Implementing Regulation;

• (h) where the regulated entity has received the information in the operator’s, aircraft operator’s or shipping company’s report pursuant to Annex Xa to Implementing Regulation (EU) 2018/2066, any observations or findings related to that regulated entity that were reported in the verification report by the verifier verifying the operator’s, aircraft operator’s or shipping company’s report in accordance with Article 27(3), points (l), (o), (re) and (s), of this Regulation;

• (i) where applicable, the regulated entity’s sampling plan, referred to in Article 33 and Article 75k(1) of Implementing Regulation (EU) 2018/2066, as approved by the competent authority;

• (j) where the monitoring plan was modified during the reporting period, a record of all those modifications in accordance with Article 16(3) and Article 75b(1) of Implementing Regulation (EU) 2018/2066;

• (k) where applicable, the reports referred to in Article 75q of Implementing Regulation (EU) 2018/2066;

• (l) where the verifier did not carry out the verification for the regulated entity the previous year, the verification report from that previous year;

• (m) all relevant correspondence with the competent authority, in particular information related to the notification of modifications of the monitoring plan as well as corrections of reported data;

• (n) where applicable, the approval of the competent authority for not carrying out site visits pursuant to Articles 43v and 43w of this Regulation;

• (o) the regulated entity’s evidence demonstrating compliance with the uncertainty thresholds for the tiers laid down in the monitoring plan;

• (p) any other relevant information necessary for planning and carrying out the verification.

Article 43f

Strategic analysis

• (a) the information referred to in Article 43e(1);

• (b) the required materiality level;

• (c) the information obtained from the verification in previous years, if the verifier is carrying out the verification for the same regulated entity.

• (a) the category of the regulated entity as well as the sector activities to which the regulated entity releases the fuels for consumption;

• (b) the complexity of the fuel supply chain as well as the number and type of fuel consumers;

• (c) the monitoring plan approved by the competent authority as well as the specifics of the monitoring methodology and scope factor laid down in that monitoring plan, pursuant to Chapter VIIa of Implementing Regulation (EU) 2018/2066;

• (d) the nature, scale and complexity of the fuel streams as well as the equipment, data sources and processes used to determine the released fuel amounts, the origin and application of calculation factors and other primary data sources;

• (e) the data flow activities, the control system and the control environment.

• (a) whether the monitoring plan presented to it is the most recent version and, where required, approved by the competent authority;

• (b) whether there have been any modifications to the monitoring plan during the reporting period;

• (c) where applicable, whether the modifications referred to in point (b) of this paragraph have been notified to the competent authority pursuant to Articles 15(1) and 75b(1) or Article 75g of Implementing Regulation (EU) 2018/2066 or approved by the competent authority in accordance with Articles 15(2) and 75b(1) of Implementing Regulation (EU) 2018/2066.

Article 43g

Risk analysis

• (a) the inherent risks;

• (b) the control activities;

• (c) where control activities referred to in point (b) have been implemented, the control risks concerning the effectiveness of those control activities.

• (a) the findings from the strategic analysis referred to in Article 43f(1);

• (b) the information referred to in Article 43e and Article 43f(2), point (c);

• (c) the materiality level referred to in Article 43f(2), point (b).

Article 43h

Verification plan

• (a) a verification programme describing the nature and scope of the verification activities as well as the time and manner in which these activities are to be carried out;

• (b) a test plan setting out the scope and methods of testing the control activities as well as the procedures for control activities;

• (c) a data sampling plan setting out the scope and methods of data sampling related to data points underlying the aggregated emissions in the regulated entity’s report.

When determining the sampling size and sampling activities for testing the control activities, the verifier shall consider the following elements:

• (a) the inherent risks;

• (b) the control environment;

• (c) the relevant control activities;

• (d) the requirement to deliver a verification opinion with reasonable assurance.

• (a) the inherent risks and control risks;

• (b) the results of the analytical procedures;

• (c) the requirement to deliver a verification opinion with reasonable assurance;

• (d) the materiality level;

• (e) the materiality of the contribution of an individual data element for the overall data set.

Article 43i

Verification activities

The verifier shall implement the verification plan and, based on the risk analysis, the verifier shall check the implementation of the monitoring plan as approved by the competent authority.

To that end, the verifier shall at least carry out substantive testing consisting of analytical procedures, data verification and checking the monitoring methodology and check the following:

• (a) the data flow activities and the systems used in the data flow, including information technology systems;

• (b) whether the control activities of the regulated entity are appropriately documented, implemented, maintained and effective to mitigate the inherent risks;

• (c) whether the procedures listed in the monitoring plan are effective to mitigate the inherent risks and control risks and whether the procedures are implemented, sufficiently documented and properly maintained.

For the purposes of point (a) of the second paragraph, the verifier shall track the data flow following the sequence and interaction of the data flow activities from primary source data to the compilation of the regulated entity’s report.

Article 43j

Analytical procedures

• (a) assess the plausibility of fluctuations and trends over time or between comparable items;

• (b) identify immediate outliers, unexpected data and data gaps.

• (a) preliminary analytical procedures on aggregated data before carrying out the activities referred to in Article 43i in order to understand the nature, complexity and relevance of the reported data;

• (b) substantive analytical procedures on the aggregated data and the data points underlying these data for the purposes of identifying potential structural errors and immediate outliers;

• (c) final analytical procedures on the aggregated data to ensure that all errors identified during the verification process have been resolved correctly.

Based on the explanations and additional evidence provided, the verifier shall assess the impact on the verification plan and the verification activities to be performed.

Article 43k

Data verification

• (a) the monitoring boundaries of the regulated entity, including the locations from which fuel is released to the consumer;

• (b) the completeness of released fuel streams as described in the monitoring plan approved by the competent authority as well as the associated fuel quantities and emissions data;

• (c) the consistency between aggregated released fuel quantities and data on fuel purchased or otherwise supplied to the regulated entity;

• (d) the consistency of the aggregated reported data in a regulated entity’s report with primary source data;

• (e) the reliability and accuracy of the data.

Article 43l

Verification of the correct application of the monitoring methodology

5a. For the purposes of verifying the regulated entity’s reports, the verifier shall check, as part of the check referred to in paragraph 1:

• (a) the regulated entity’s evidence demonstrating compliance of zero-rated biomass fuels with the sustainability and greenhouse gas savings criteria laid down in Article 29(2) to (7) and (10) of Directive (EU) 2018/2001;

• (b) the regulated entity’s evidence demonstrating compliance of zero-rated renewable fuel of non-biologic origin or recycled carbon fuels with the greenhouse gas savings criteria laid down in Article 29a of Directive (EU) 2018/2001;

• (c) the regulated entity’s evidence demonstrating all of the following:
• (i) compliance of zero-rated synthetic low carbon fuels with the greenhouse gas emission reduction threshold as referred to in Article 2, point (13), of Directive (EU) 2024/1788;
• (ii) whether the carbon content of synthetic low carbon fuels have been subject to prior surrendering of allowances under Directive 2003/87/EC.

Article 43m

Verification of methods applied for missing data

If the regulated entity has obtained an approval by the competent authority to use other methods than those referred to in the first subparagraph of this paragraph in accordance with Articles 66 and 75o of Implementing Regulation (EU) 2018/2066, the verifier shall check whether the approved approach has been applied correctly and appropriately documented.

Where a regulated entity is not able to obtain such approval in time, the verifier shall check whether the approach used by the regulated entity to complete the missing data ensures that the emissions are not underestimated and that this approach does not lead to material misstatements.

Article 43n

Sampling

Article 43o

Addressing misstatements, non-conformities and non-compliance

Where a non-compliance with Implementing Regulation (EU) 2018/2066 has been identified, the regulated entity shall notify the competent authority and correct the non-compliance as appropriate without undue delay.

The verifier shall determine whether the uncorrected misstatements, individually or when aggregated with other misstatements, have a material effect on the total reported emissions. In assessing the materiality of misstatements the verifier shall consider the size and nature of the misstatement as well as the particular circumstances of their occurrence.

The verifier shall assess whether the uncorrected non-conformity, individually or when combined with other non-conformities, has an impact on the reported data and whether this leads to material misstatement.

If the regulated entity does not correct the non-compliance with Implementing Regulation (EU) 2018/2066 in accordance with paragraph 1 before the verifier issues the verification report, the verifier shall assess whether the uncorrected non-compliance has an impact on the reported data and whether this leads to material misstatement.

The verifier may consider misstatements as material even if those misstatements, individually or when aggregated with other misstatements, are below the materiality level set out in Article 43p, where such consideration is justified by the size and nature of the misstatements and the particular circumstances of their occurrence.

Article 43p

Materiality level

Article 43q

Concluding on verification, independent review and recording

• (a) check the final data from the regulated entity, including data that have been adjusted based upon information obtained during the verification;

• (b) review the regulated entity’s reasons for any differences between the final data and data previously provided;

• (c) review the outcome of the assessment to determine whether the monitoring plan approved by the competent authority, including the procedures described in that plan, has been implemented correctly;

• (d) assess whether the verification risk is at an acceptably low level to obtain reasonable assurance;

• (e) ensure that sufficient evidence has been gathered to be able to give a verification opinion with reasonable assurance that the report is free from material misstatements;

• (f) ensure that the verification process is fully documented in the internal verification documentation and that a final judgment in the verification report can be given.

• (a) the results of the verification activities performed;

• (b) the strategic analysis, risk analysis and verification plan;

• (c) sufficient information to support the verification opinion, including justifications for judgments made on whether or not the misstatements identified have material effect on the reported emissions.

Article 26 (2) and (3) shall apply for the purposes of verifying regulated entity’s reports.

Article 43r

Verification report

• (a) the report is verified as satisfactory;

• (b) the regulated entity’s report contains material misstatements that were not corrected before issuing the verification report;

• (c) the scope of verification is too limited pursuant to Article 43s and the verifier could not obtain sufficient evidence to issue a verification opinion with reasonable assurance that the report is free from material misstatements;

• (d) non-conformities, individually or combined with other non-conformities, provide insufficient clarity and prevent the verifier from stating with reasonable assurance that the regulated entity’s report is free from material misstatements.

For the purposes of first subparagraph, point (a), the regulated entity’s report may be verified as satisfactory only where the regulated entity’s report is free from material misstatements.

• (a) the name of the regulated entity;

• (b) the objectives of the verification;

• (c) the scope of verification;

• (d) a reference to the regulated entity’s report that has been verified;

• (e) the criteria used to verify the regulated entity’s report, including the permit and versions of the monitoring plan approved by the competent authority as well as the period of validity for each plan;

• (f) aggregated emissions associated with the fuel released for consumption to activity referred to in Annex III to Directive 2003/87/EC and per regulated entity;

• (g) the reporting period subject to verification;

• (h) the responsibilities of the regulated entity, the competent authority and the verifier;

• (i) the verification opinion statement;

• (j) a description of any identified misstatements and non-conformities that were not corrected before the issuance of the verification report;

• (k) the dates on which site visits were carried out and by whom, including dates of virtual site visits;

• (l) information on whether any site visits were waived as well as the reasons for waiving these site visits;

• (m) information on whether a virtual site visit was carried out as well as the reasons for carrying out virtual site visits and the date of approval of the competent authority;

• (n) confirmation that the verifier has carried out the checks pursuant to Article 43l(6) of this Regulation and that the information referred to in Article 43e(1), point (g), of this Regulation is consistent with the information in the regulated entity’s report pertaining to Annex Xb to Implementing Regulation (EU) 2018/2066;

• (o) any issues of non-compliance with Implementing Regulation (EU) 2018/2066 which have become apparent during the verification;

• (p) if approval by the competent authority cannot be obtained in time for the method used to complete the missing data pursuant to Article 43m(1), third subparagraph, of this Regulation a confirmation whether the method used is conservative and whether it does or does not lead to material misstatements;

• (q) recommendations for improvements, where applicable;

• (r) the names of the EU ETS lead auditor, the independent reviewer and, where applicable, the EU ETS auditor and the technical expert that were involved in the verification of the regulated entity’s report;

• (s) the date and signature by an authorized person on behalf of the verifier, including his name.

• (a) the size and nature of the misstatement, non-conformity or non-compliance with Implementing Regulation (EU) 2018/2066;

• (b) why the misstatement has material effect, or not;

• (c) to which element of the regulated entity’s report the misstatement refers, or to what element of the monitoring plan the non-conformity refers;

• (d) to which Article in Implementing Regulation (EU) 2018/2066 the non-compliance relates.

Article 43s

Limitation of scope

The verifier may conclude that the scope of the verification referred to in Article 43r(1), point (c) is too limited in any of the following situations:

• (a) data are missing that prevent a verifier from obtaining the evidence required to reduce the verification risk to the level needed to obtain reasonable level of assurance;

• (b) the monitoring plan is not approved by the competent authority;

• (c) the monitoring plan does not provide sufficient scope or clarity to conclude on the verification;

• (d) the regulated entity has failed to make sufficient information available to enable the verifier to carry out the verification.

Article 43t

Addressing outstanding non-material non-conformities

If the regulated entity has not corrected those non-conformities pursuant to Article 75q(4) of Implementing Regulation (EU) 2018/2066, the verifier shall consider whether the omission increases or may increase the risk of misstatements.

The verifier shall report in the verification report whether those non-conformities have been resolved by the regulated entity.

Article 43u

Improvement of the monitoring and reporting process

• (a) the regulated entity’s risk assessment;

• (b) the development, documentation, implementation and maintenance of data flow activities and control activities as well as the evaluation of the control system;

• (c) the development, documentation, implementation and maintenance of procedures for data flow activities and control activities as well as other procedures that a regulated entity has to establish pursuant to Implementing Regulation (EU) 2018/2066;

• (d) the monitoring and reporting of emissions, including in relation to achieving higher tiers, reducing risks and enhancing efficiency in the monitoring and reporting.

Where the regulated entity has not implemented those recommendations or has not implemented them correctly, the verifier shall assess the impact this has on the risk of misstatements and non-conformities.

Article 43v

Site visits and simplified verification

When carrying out site visits in accordance with the first subparagraph, the verifier shall also assess the completeness of released fuel streams and released fuel amounts.

• (a) the outcome of the risk analysis;

• (b) the confirmation that all relevant data can be remotely accessed by the verifier;

• (c) the confirmation that the relevant conditions for not carrying out the site visits, pursuant to Article 43w of this Regulation are met;

• (d) the confirmation that the mandatory site visits, pursuant to paragraph 7 of this Article, are not applicable to that regulated entity.

The verifier shall inform the regulated entity of its decision without undue delay.

• (a) the outcome of the risk analysis;

• (b) evidence that the relevant data can be remotely accessed;

• (c) evidence that the relevant conditions for not carrying out the site visits, pursuant to Article 43w of this Regulation, are met;

• (d) evidence that the mandatory site visits, pursuant to paragraph 7 of this Article, are not applicable to that regulated entity.

The approval of the competent authority shall not be required for regulated entities with low emissions, as specified in Article 75n(1) of Implementing Regulation (EU) 2018/2066.

Where the competent authority has not replied to the application from the regulated entity, in accordance with paragraph 5 within two months upon its receipt, the verifier’s decision is considered approved.

• (a) a regulated entity’s report is verified for the first time by the verifier;

• (b) no site visit has been carried out by a verifier in the two reporting periods immediately preceding the current reporting period;

• (c) significant modifications of the monitoring plan, in accordance with Article 75b(3) of Implementing Regulation (EU) 2018/2066, were made during the reporting period.

Article 43w

Conditions for not carrying out site visits

The conditions for not carrying out site visits shall be any of the following:

• 1. the verification of a regulated entity’s report concerns a category A entity, as specified in Article 75e(2), point (a), of Implementing Regulation (EU) 2018/2066, whereby:
• (a) all the fuel streams released for consumption by the regulated entity are commercial standard fuels or fuels equivalent to commercial standard fuels pursuant to Article 75k(2) of Implementing Regulation (EU) 2018/2066;
• (b) default values are applied for the emission factor and unit conversion factor;
• (c) for the biomass fraction, a default value is applied or where all of the following apply:
• (i) tier 3b is applied for determining the biomass fraction of the fuel stream in accordance with Annex IIa, section 2.3 of Implementing Regulation (EU) 2018/2066;
• (ii) the verifier is provided with access to all relevant records on the mass balance documentation in accordance with Article 30(1) of Directive (EU) 2018/2001 and evidence of compliance with sustainability or greenhouse gas savings criteria;
• (iii) the regulated entity provides the verifier with access to all relevant personnel for interviews;
• (d) for each fuel stream, a scope factor of 1 applies pursuant to Article 75l(1) of Implementing Regulation (EU) 2018/2066, or a default scope factor value applies pursuant to Article 75l(6) of that Regulation;

• 1. the verification of a regulated entity’s report concerns a regulated entity with low emissions, as defined in Article 75n(1) of Implementing Regulation (EU) 2018/2066;

• 1. the verification of a regulated entity’s report concerns a category A entity, as specified in Article 75e(2), point (a), of Implementing Regulation (EU) 2018/2066, or a category B entity as specified in Article 75e(2), point (b), of that Implementing Regulation whereby:
• (a) the regulated entity covered corresponds to an entity with reporting obligations under national legislation transposing Council Directives 2003/96/EC ([^E0005]) and (EU) 2020/262 ([^E0006]), on the basis of the measurement methods used for the purposes of those acts when those methods are based on national metrological control;
• (b) the fuel streams covered correspond to 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;
• (c) default values are applied for the emission factor and unit conversion factor;
• (d) for the biomass fraction a default value is applied or where all of the following apply:
• (i) tier 3b is applied for determining the biomass fraction of the fuel stream in accordance with Annex IIa, section 2.3 of Implementing Regulation (EU) 2018/2066;
• (ii) the verifier is provided with access to all relevant records on the mass balance documentation in accordance with Article 30(1) of Directive (EU) 2018/2001 and evidence of compliance with sustainability or greenhouse gas savings criteria;
• (iii) the regulated entity provides the verifier with access to all relevant personnel for interviews;
• (e) for each fuel stream, a scope factor of 1 applies pursuant to Article 75l(1) of Implementing Regulation (EU) 2018/2066, or a default scope factor value applies pursuant to Article 75l(6) of that Regulation.

Article 43x

Simplified verification plan, virtual site visits and simplified verification

• (a) there is evidence from an independent source that the fuel quantities determined by the methods as referred to in Article 75j(1)(a) of Regulation (EU) 2018/2066 correspond to the released fuel amounts in the regulated entity’s emission report;

• (b) the released fuel amounts in the regulated entity’s emission report are generated from the computerised system used for the movement and surveillance of excise goods referred to in Article 20(2) of Council Directive (EU) 2020/262 ([^E0007]), without any change by the regulated entity.

Article 43y

Scope of accreditation

The verifier shall only issue a verification report to a regulated entity that performs an activity that is covered by activity group No 1c in Annex I to this Regulation for which the verifier has been granted accreditation in accordance with Regulation (EC) No 765/2008 and this Regulation.

Article 43z

Verifier’s procedures and documentation

Article 43za

Impartiality and independence

To ensure independence and impartiality, the verifier and any part of the same legal entity shall not be a regulated entity, the owner of a regulated entity or owned by it nor shall the verifier have relations with the regulated entity that could affect its independence and impartiality. The verifier shall also be independent from bodies that trade emission allowances under the greenhouse gas emission allowances trading system established pursuant to Article 19 of Directive 2003/87/EC.

An unacceptable risk to impartiality or a conflict of interest referred to in the first sentence of the first subparagraph shall be considered to have arisen in particular in either of the following cases:

• (a) where a verifier or any part of the same legal entity provides consulting services to develop part of the monitoring and reporting process that is described in the monitoring plan approved by the competent authority, including the development of the monitoring methodology, the drafting of a regulated entity’s report and the drafting of the monitoring plan;

• (b) where a verifier or any part of the same legal entity provides technical assistance to develop or maintain the system implemented to monitor and report emissions.

• (a) where the relationship between the verifier and the regulated entity is based on common ownership, common governance, common management or personnel, shared resources, common finances and common contracts or marketing;

• (b) where the regulated entity has received consulting services referred to in point (a) of paragraph 3 or technical assistance referred to in point (b) of that paragraph from a consultancy body, technical assistance body or another organisation having relations with the verifier and threatening the impartiality of the verifier.

For the purposes of point (b) of the first subparagraph, the verifier’s impartiality shall be considered compromised where the relations between the verifier and the consultancy body, technical assistance body or the other organisation is based on common ownership, common governance, common management or personnel, shared resources, common finances, common contracts or marketing and common payment of sales commission or other inducement for the referral of new clients.

However, contracting individuals to carry out verification activities shall not constitute outsourcing for the purposes of the first subparagraph if the verifier, when contracting those persons, takes full responsibility for the verification activities performed by contracted personnel. When contracting individuals for carrying out verification activities the verifier shall require these individuals to sign a written agreement that they comply with the procedures of the verifier and that there is no conflict of interest in carrying out these verification activities.

6a. When verifying the same regulated entity as in the previous year, the verifier shall consider the risk to impartiality and take measures to reduce the risk to impartiality.

CHAPTER IV ACCREDITATION

Article 44

Accreditation

A verifier issuing a verification report to an operator, an aircraft operator or regulated entity shall be accredited for the scope of activities referred to in Annex I for which the verifier is carrying out the verification of an operator’s or aircraft operator’s report or regulated entity’s report.

For the purpose of verifying baseline data reports, new entrant data reports, annual activity level reports or climate-neutrality reports, a verifier issuing a verification report to an operator shall in addition be accredited for activity group No 98 referred to in Annex I.

By way of derogation from the first subparagraph, where the aircraft operator includes its own flight information, data on flight trajectories or aircraft properties in NEATS or a third party IT tool approved by the Commission pursuant to Article 56a(7) and (8) of Implementing Regulation (EU) 2018/2066 and the remainder of the non-CO2 aviation effects report is populated from NEATS or that third-party IT tool, independently from any input and without amendment by the aircraft operator, a verifier carrying out the verification of that aircraft operator‘s non-CO2 aviation effects report may be accredited for activity group 12a referred to in Annex I.

The accreditation certificates for the verification of aircraft operator’s emissions reports issued under activity group 12 of the scope of accreditation, which are valid on 31 March 2025, shall be considered issued for activity group 12a under the scope of accreditation.

Article 45

Objectives of accreditation

During the accreditation process and the monitoring of accredited verifiers, each national accreditation body shall assess whether the verifier and its personnel undertaking verification activities:

• (a) have the competence to carry out the verification of operator’s or aircraft operator’s reports or regulated entity’s reports in accordance with this Regulation;

• (b) are performing the verification of operator’s or aircraft operator’s reports or regulated entity’s report in accordance with this Regulation;

• (c) meet the requirements referred to in Chapter III and, for the purpose of verifying the regulated entity’s report, Articles 43y to 43za.

Article 46

Request for accreditation

The request shall contain the information required on the basis of the harmonised standard referred to in Annex III.

• (a) all information requested by the national accreditation body;

• (b) procedures and information concerning processes referred to in Article 41(1) and the information on the quality management system referred to in Article 41(2);

• (c) the competence criteria referred to in Article 36(2)(a) and (b), the results of the competence process referred to in Article 36 as well as other relevant documentation on the competence of all personnel involved in verification activities;

• (d) information on the process for ensuring continuous impartiality and independence referred to in Article 43(6), including relevant records on the impartiality and independence of the applicant and its personnel;

• (e) information on the technical experts and key personnel involved in the verification of operator's or aircraft operator's reports;

• (f) the system and process for ensuring appropriate internal verification documentation;

• (g) other relevant records referred to in Article 42(1).

Article 47

Preparation for assessment

Article 48

Assessment

• (a) a review of all relevant documents and records referred to in Article 46;

• (b) a visit of the premises of the applicant to review a representative sample of the internal verification documentation and to assess the implementation of the applicant's quality management system and the procedures or processes referred to in Article 41;

• (c) witnessing of a representative part of the requested scope for accreditation and the performance and competence of a representative number of the applicant’s staff involved in the verification of the operator’s or aircraft operator’s report or regulated entity’s report to ensure that the staff are operating in accordance with this Regulation.

In carrying out those activities, the assessment team shall meet the requirements set out in the harmonised standard referred to in Annex III.

Where the national accreditation body finds the response of the applicant to be insufficient or ineffective, it shall request further information or action from the applicant. The national accreditation body may also request evidence of the effective implementation of actions taken or carry out a follow-up assessment to assess the effective implementation of the corrective actions.

Article 49

Decision on accreditation and accreditation certificate

The accreditation certificate shall at least contain the information required on the basis of the harmonised standard referred to in Annex III.

The accreditation certificate shall be valid for a period not exceeding five years after the date on which the national accreditation body has issued that certificate.

Article 50

Surveillance

The surveillance shall at least comprise the following:

• (a) a visit to the premises of the verifier with a view to carrying out the activities referred to Article 48(1)(b);

• (b) witnessing the performance and competence of a representative number of the verifier's staff in accordance with Article 48(1)(c).

Article 51

Reassessment

Article 52

Extraordinary assessment

Article 53

Extension of scope

The national accreditation body shall, in response to an application by a verifier for an extension of the scope of a granted accreditation, undertake the necessary activities to determine whether the verifier meets the requirements of Article 45 for the requested extension of the scope of its accreditation.

Article 54

Administrative measures

The national accreditation body shall suspend, withdraw or reduce an accreditation of a verifier if the verifier so requests.

The national accreditation body shall establish, document, implement and maintain a procedure for the suspension of the accreditation, the withdrawal of the accreditation and the reduction of the scope of accreditation.

• (a) the verifier has committed a serious breach of the requirements of this Regulation;

• (b) the verifier has persistently and repeatedly failed to meet the requirements of this Regulation;

• (c) the verifier has breached other specific terms and conditions of the national accreditation body.

• (a) the verifier has failed to remedy the grounds for a decision to suspend the accreditation certificate;

• (b) a member of the top management of the verifier or a verifier's staff involved in verification activities under this Regulation has been found guilty of fraud;

• (c) the verifier has intentionally provided false information or concealed information.

Member States shall establish procedures for the resolution of those appeals.

The national accreditation body shall terminate the suspension of an accreditation certificate where it has received satisfactory information and is confident that the verifier meets the requirements of this Regulation.

CHAPTER V REQUIREMENTS CONCERNING ACCREDITATION BODIES FOR THE ACCREDITATION OF ETS VERIFIERS

Article 55

National accreditation body

Article 56

Cross-border accreditation

Where a Member State considers that it is economically not meaningful or sustainable to appoint a national accreditation body or to provide accreditation services within the meaning of Articles 15 or 30f of Directive 2003/87/EC, that Member State shall have recourse to a national accreditation body of another Member State.

The Member State concerned shall inform the Commission and the other Member States.

Article 57

Independence and impartiality

However, the national accreditation body may sub-contract certain activities, subject to the requirements set out in the harmonised standard referred to in Annex III.

Article 58

Assessment team

The assessment team shall include at least one person with the knowledge of the monitoring and reporting of greenhouse gas emissions or non-CO2 aviation effects pursuant to Implementing Regulation (EU) 2018/2066 that are relevant for the scope of accreditation and the competence and understanding required to assess the verification activities within the installation, aircraft operator or regulated entity for that scope, and at least one person with the knowledge of relevant national legislation and guidance.

Where the national accreditation body assesses the verifier's competence and performance for scope no 98 referred to in Annex I of this Regulation, the assessment team shall include in addition at least one person with the knowledge of collecting, monitoring and reporting data relevant for free allocation pursuant to Delegated Regulation (EU)  2019/331 as well as the competence and understanding required to assess the verification activities for that scope.

Article 59

Competence requirements for assessors

• (a) meet the requirements laid down in the harmonised standard pursuant to Regulation (EC) No 765/2008 referred to in Annex III;

• (b) have knowledge of Directive 2003/87/EC, Implementing Regulation (EU) 2018/2066, Delegated Regulation (EU) 2019/331 and Implementing Regulation (EU) 2019/1842 where the assessor assesses the verifier’s competence and performance for scope no 98 referred to in Annex I of this Regulation, Implementing Regulation (EU) 2023/2441 where the assessor assesses a verifier carrying out verification of a climate-neutrality report, this Regulation, relevant standards and other relevant legislation as well as applicable guidelines;

• (c) have knowledge of data and information auditing referred to in Article 38(1)(b) of this Regulation obtained through training or access to a person that has knowledge and experience of such data and information.

Article 60

Technical experts