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

(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 (⁹). (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.