Commission Implementing Regulation (EU) 2023/2122 of 17 October 2023 amending Implementing Regulation (EU) 2018/2066 as regards updating the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council

• (25) Annex I is amended as follows:
• (a) Section 1 is amended as follows:
• (i) in paragraph (1), point (f), the reference to the harmonised standard ‘ISO 14001:2004’ is replaced by a reference to the harmonised standard ‘ISO 14001:2015’;
• (ii) in paragraph (7), point (d), the reference to ‘Regulation (EU) No 1193/2011’ is replaced by the following ‘Regulation (EU) 2019/1122 ([^E0008])
• (iii) the following paragraph 10 is added: ‘(10)Where applicable, by 31 December 2026, a description of the procedure used to submit information as described in Article 75v(2).’;
• (b) Section 2 is amended as follows:
• (i) the title is replaced by the following: ‘MINIMUM CONTENT OF MONITORING PLANS FOR AVIATION’;
• (ii) in paragraph (1), point (i), the reference to the harmonised standard ‘ISO 14001:2004’ is replaced by a reference to the harmonised standard ‘ISO 14001:2015’;
• (iii) in paragraph (1), the following points are added:
• ‘(l) where applicable, a description of the procedure used to assess if biofuel complies with Article 38(5);
• (m) where applicable, a description of the procedure used to determine biofuel quantities and to ensure no double counting occurs in accordance with Article 54;
• (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 and to ensure no double counting according to Article 54a.’;
• (iv) in paragraph (2), points (f) and (g) are deleted;
• (c) Section 3 is deleted;
• (d) the following Section is added: ‘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 biomass fuel streams comply with Article 38(5) and, where relevant, Article 75m(2);
• (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).’;

• (26) in Annex II, Section I, Table 1 is amended as follows:
• (i) the third row (concerning ‘solid fuels’) is replaced by the following: ‘Solid fuels, excluding waste Amount of fuel [t] ± 7,5 % ± 5 % ± 2,5 % ± 1,5 %’;
• (ii) after the third row (concerning ‘solid fuels’), the following row is inserted: ‘Waste Amount of fuel [t] ± 7,5 % ± 5 % ± 2,5 % ± 1,5 %’:

• (27) the following Annex IIa is inserted: ‘ANNEX IIa Tier definitions for calculation-based methodologies related to regulated entities

The uncertainty thresholds in Table 1 shall apply to tiers relevant to released fuel amounts’ requirements in accordance with Article 28(1), point (a), and Article 29(2), first subparagraph. The uncertainty thresholds shall be interpreted as maximum permissible uncertainties for the determination of fuel streams over a reporting period. Table 1 Tiers for released fuel amounts (maximum permissible uncertainty for each tier) Fuel stream type Parameter to which the uncertainty is applied Tier 1 Tier 2 Tier 3 Tier 4 Combustion of fuels Commercial standard fuels Amount of fuel [t] or [Nm³] or [TJ] ±7,5  % ±5  % ±2,5  % ±1,5  % Other gaseous and liquid fuels Amount of fuel [t] or [Nm³] or [TJ] ±7,5  % ±5  % ±2,5  % ±1,5  % Solid fuels Amount of fuel [t] or [TJ] ±7,5  % ±5  % ±2,5  % ±1,5  %

Regulated entities shall monitor CO2 emissions from all types of fuels released for consumption in sectors listed in Annex III to Directive 2003/87/EC or included in the Union system under Article 30j of that Directive using the tier definitions laid down in this section. 2.1.   Tiers for emission factors Where a biomass fraction is determined for a mixed fuel, the tiers defined shall relate to the preliminary emission factor. For fossil fuels, the tiers shall relate to the emission factor. Tier 1: The regulated entity shall apply one of the following: - (a) the standard factors listed in section 1 of Annex VI; - (b) other constant values in accordance with Article 31(1), point (e), where no applicable value is contained in section 1 of Annex VI. Tier 2a: The regulated entity shall apply country specific emission factors for the respective fuel in accordance with Article 31(1), points (b) and (c). Tier 2b: The regulated entity shall derive emission factors for the fuel based on net calorific value for specific coal types, in combination with an empirical correlation as determined at least once per year in accordance with Articles 32 to 35 and 75m. The regulated entity 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 regulated entity 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 regulated entity 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 regulated entity has to adhere with regard to the released fuel amounts determination of the relevant fuel. 2.2.   Tiers for unit conversion factor Tier 1: The regulated entity shall apply one of the following: - (a) the standard factors listed in section 1 of Annex VI; - (b) other constant values in accordance with Article 31(1), point (e), where no applicable value is contained in section 1 of Annex VI. Tier 2a: The regulated entity shall apply country specific factors for the respective fuel in accordance with Article 31(1), point (b) or (c). Tier 2b: For commercially traded fuels the unit conversion factor as derived from the purchasing records for the respective fuel shall be used provided it has been derived based on accepted national or international standards. Tier 3: The regulated entity shall determine the unit conversion factor in accordance with Articles 32 to 35. 2.3.   Tiers for biomass fraction Tier 1: The regulated entity shall apply an applicable value published by the competent authority or the Commission, or values in accordance with Article 31(1). Tier 2: The regulated entity shall apply an estimation method approved in accordance with Article 75m(3), second subparagraph. Tier 3a: The regulated entity shall apply analyses in accordance with Article 75m(3), first subparagraph, and in accordance with Articles 32 to 35. Where a regulated entity assumes a fossil fraction of 100 % in accordance with Article 39(1), no tier shall be assigned for the biomass fraction. Tier 3b: For fuels originating from a production process with defined and traceable input streams, the regulated entity may base the estimation on a mass 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. 2.4.   Tiers for the scope factor Tier 1: The regulated entity shall apply a default value in accordance with Article 75l(3) or (4). Tier 2: The regulated entity shall apply methods in accordance with Article 75l(2), points (e) to (g). Tier 3: The regulated entity shall apply methods in accordance with Article 75l(2), points (a) to (d).’;

• (28) Annex III is amended as follows:
• (a) the title is replaced by the following: ‘ Monitoring methodologies for aviation (Article 53) ’;
• (b) in Section 2, Table 1 is replaced by the following: ‘Table 1 Fossil aviation CO2 factors (preliminary emission factors) Fuel Emission factor (t CO2/t fuel) Aviation gasoline (AvGas) 3,10 Jet gasoline (Jet B) 3,10 Jet kerosene (Jet A1 or Jet A) 3,16 ’;

• (29) Annex IV is amended as follows:
• (a) Section 10 is amended as follows:
• (i) paragraph A is replaced by the following: ‘A.   Scope The operator shall include at least the following potential sources of CO2 emissions: calcination of limestone, dolomite or magnesite in the raw materials, non-carbonate carbon in raw materials, conventional fossil kiln fuels, alternative fossil-based kiln fuels and raw materials, biomass kiln fuels (biomass wastes) and other fuels. Where the burnt lime and the CO2 stemming from the limestone are used for purification processes, such that approximately the same amount of CO2 is bound again, the decomposition of carbonates as well as the purification process shall not be required to be included separately in the monitoring plan of the installation.’;
• (ii) paragraph B is replaced by the following: ‘B.   Specific monitoring rules Emissions from combustion shall be monitored in accordance with section 1 of this Annex. Process emissions from carbonates in raw materials shall be monitored in accordance with section 4 of Annex II. Carbonates of calcium and magnesium shall be always taken into account. Other carbonates and non- carbonate carbon in the raw material shall be taken into account, whenever they are relevant for emission calculation. For the input-based methodology, carbonate content values shall be adjusted for the respective moisture and gangue content of the material. In the case of magnesia production, other magnesium bearing minerals than carbonates shall be taken into account, as appropriate. Double counting or omissions resulting from returned or by-pass material shall be avoided. When applying Method B, lime kiln dust shall be considered a separate source stream where relevant.’;
• (b) in Section 11, paragraph B is replaced by the following: ‘B.   Specific monitoring rules Emissions from combustion, including flue gas scrubbing, shall be monitored in accordance with section 1 of this Annex. Process emissions from non-carbonate raw materials, including coke, graphite and coal dust, shall be monitored in accordance with section 4 of Annex II. Carbonates to be taken into account include at least CaCO3, MgCO3, Na2CO3, NaHCO3, BaCO3, Li2CO3, K2CO3, and SrCO3. Only Method A shall be used. By way of derogation from section 4 of Annex II, the following tier definitions for the emission factor of carbonate-containing raw materials shall apply. Tier 1: Stoichiometric ratios as listed in section 2 of Annex VI shall be used. The purity of relevant input materials shall be determined by means of industry best practice. Tier 2: The determination of the amount of relevant carbonates in each relevant input material shall be carried out in accordance with Articles 32 to 35. By way of derogation from section 4 of Annex II for the conversion factor, only tier 1 shall be applicable for all process emissions from carbonate and non-carbonate containing raw materials.’;

• (30) Annex V is amended as follows:
• (a) the title is replaced by the following: ‘ Minimum tier requirements for calculation-based methodologies involving category A installations referred to in Article 19(2), point (a), and category A entities referred to in Article 75e(2), point (a), and calculation factors for commercial standard fuels used by category B and C installations referred to in Article 19(2), points (b) and (c), and category B entities referred to in Article 75e(2), point (b) ’;
• (b) Table 1 is amended as follows:
• (i) the third row (concerning ‘solid fuels’) is replaced by the following: ‘Solid fuels, excluding waste 1 2a/2b 2a/2b n.a. 1 n.a.’;
• (ii) after the third row (concerning ‘solid fuels’), the following row is added: ‘Waste 1 2a/2b 2a/2b n.a. 1 n.a.’;

• (31) in Annex V, the following Table 2 is added: ‘Table 2 Minimum tiers to be applied for calculation-based methodologies in the case of category A entities and in the case of calculation factors for commercial standard fuels for regulated entities in accordance with Article 75e(2), point (a) Fuels stream type Amount of fuel released Unit conversion factor Emission factor [^E0009] Commercial standard fuels 2 2a/2b 2a/2b Other gaseous and liquid fuels 2 2a/2b 2a/2b Solid fuels 1 2a/2b 2a/2b (^*1) Tiers for the emission factor relate to the preliminary emission factor. For mixed materials, the biomass fraction shall be determined separately. Tier 1 shall be the minimum tier to be applied for the biomass fraction in the case of category A entities and in the case of commercial standard fuels for all regulated entities in accordance with Article 75e(2), point (a)’;

• (32) in Annex VI, Section 1, Table 1, the following row is inserted after the 47th row (concerning ‘Waste tyres’): ‘Municipal waste (non-biomass fraction) 91,7 n.a. IPCC 2006 GL’;

• (33) Annex IX is replaced by the following: ‘ANNEX IX Minimum data and information to be retained in accordance with Article 67(1) Operators, aircraft operators and regulated entities shall retain at least the following:

• (1) The monitoring plan approved by the competent authority;
• (2) 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;
• (3) All relevant updates of monitoring plans notified to the competent authority in accordance with Article 15, and the competent authority’s replies;
• (4) All written procedures referred to in the monitoring plan, including the sampling plan where relevant, the procedures for data flow activities and the procedures for control activities;
• (5) A list of all versions used of the monitoring plan and all related procedures;
• (6) Documentation of the responsibilities in connection to the monitoring and reporting;
• (7) The risk assessment performed by the operator, aircraft operator or regulated entity, where applicable;
• (8) The improvement reports in accordance with Article 69;
• (9) The verified annual emission report;
• (10) The verification report;
• (11) Any other information that is identified as required for the verification of the annual emissions report.

• (1) The greenhouse gas emissions permit, and any updates thereof;
• (2) Any uncertainty assessments, where applicable;
• (3) For calculation-based methodologies applied in installations:
• (a) the activity data used for any calculation of the emissions for each source stream, categorised according to process and fuel or material type;
• (b) a list of all default values used as calculation factors, where applicable;
• (c) the full set of sampling and analysis results for the determination of calculation factors;
• (d) documentation about all ineffective procedures corrected and correction action taken in accordance with Article 64;
• (e) any results of calibration and maintenance of measuring instruments.
• (4) For measurement-based methodologies in installations, the following additional elements:
• (a) documentation justifying the selection of a measurement-based methodology;
• (b) the data used for the uncertainty analysis of emissions from each emission source, categorised according to process;
• (c) the data used for the corroborating calculations and results of the calculations;
• (d) a detailed technical description of the continuous measurement system including the documentation of the approval from the competent authority;
• (e) raw and aggregated data from the continuous measurement system, including documentation of changes over time, the log-book on tests, down-times, calibrations, servicing and maintenance;
• (f) documentation of any changes to the continuous measurement system;
• (g) any results of the calibration and maintenance of measuring instruments;
• (h) where applicable, the mass or energy balance model used for the purpose of determining surrogate data in accordance with Article 45(4) and underlying assumptions;
• (5) Where a fall-back methodology as 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;
• (6) For primary aluminium production, the following additional elements:
• (a) documentation of results from measurement campaigns for the determination of the installation specific emission factors for CF4 and C2F6;
• (b) documentation of the results of the determination of the collection efficiency for fugitive emissions;
• (c) all relevant data on primary aluminium production, anode effect frequency and duration or overvoltage data;
• (7) For CO2 capture, transport and geological storage activities, where applicable, the following additional elements:
• (a) documentation of the amount of CO2 injected into the storage complex by installations carrying out geological storage of CO2;
• (b) representatively aggregated pressure and temperature data from a transport network;
• (c) a copy of the storage permit, including the approved monitoring plan, pursuant to Article 9 of Directive 2009/31/EC;
• (d) the reports submitted in accordance with Article 14 of Directive 2009/31/EC;
• (e) reports on the results of the inspections carried out in accordance with Article 15 of Directive 2009/31/EC;
• (f) documentation on corrective measures taken in accordance with Article 16 of Directive 2009/31/EC.

• (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) 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.

• (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.’;

• (34) Annex X is amended as follows:
• (a) Section 1 is amended as follows:
• (i) paragraph (1) is replaced by the following:
• ‘(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;’;
• (ii) in paragraph (6), the following point (h) is added:
• ‘(h) where a source stream is a type of waste, the relevant waste codes pursuant to Commission Decision 2014/955/EU ([^E0010]).
• (iii) in paragraph (9), the following point (c) is added:
• ‘(c) where applicable, a proxy for the energy content from fossil fuels and materials and from biomass fuels and materials.’;
• (b) Section 2 is amended as follows:
• (i) paragraph (8) is replaced by the following: ‘(8)Mass of fuel (in tonnes) per fuel type per State pair, including information on all of the following:
• (a) Whether the biofuels comply with Article 38(5);
• (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;’;
• (ii) paragraph (9) is replaced by the following: ‘(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, including CO2 from biofuels which do not comply with Article 38(5);’;
• (iii) in paragraph (12), point (a) is replaced by the following:
• ‘(a) amount of biofuels used during the reporting year (in tonnes) listed per fuel type, and whether the biofuels comply with Article 38(5);’;
• (iv) the following paragraph (12a) is added: ‘(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;’;
• (v) paragraph (13) is replaced by the following: ‘(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 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.’;
• (c) Section 3 is deleted;
• (d) the following Section 4 is added: ‘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);
• (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; biomass 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 fuel streams, where relevant;
• (b) emissions, amounts and energy content of biofuels and bioliquids released for consumption, expressed in t and TJ, and information whether such biofuels and bioliquids comply with Article 38(5);
• (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.’;

• (35) the following Annexes are added: ‘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 a report with the following information for each purchased fuel as defined in Article 3(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 a report with 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.’.

Article 2

Entry into force and application

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

It shall apply from 1 January 2024.

However, Article 1, points (24), (25)(a)(iii), (25)(d), (27), (30)(a), (31), (33), (34)(d) and (35) shall apply from 1 July 2024.

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

[^E0001]: 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).

[^E0002]: 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).’;

[^E0003]: 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).’;

[^E0004]: 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).

[^E0005]: 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).

[^E0006]: 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).

[^E0007]: 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).’;

[^E0008]: 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).’;

[^E0010]: 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).’;