Version status: Applicable | Document consolidation status: Updated to reflect all known changes

Published date: 31 December 2018

Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council and amending Commission Regulation (EU) No 601/2012 (Text with EEA relevance)

	Recitals
	Chapter I General provisions (arts. 1-10)
	Section 1 Subject matter and definitions (arts. 1-3)
	Article 1 Subject matter
	Article 2 Scope
	Article 3 Definitions
	Section 2 General principles (arts. 4-10)
	Article 4 General obligation
	Article 5 Completeness
	Article 6 Consistency, comparability and transparency
	Article 7 Accuracy
	Article 8 Integrity of the methodology and of the emissions report
	Article 9 Continuous improvement
	Article 10 Coordination
	Chapter II Monitoring Plan (arts. 11-18)
	Section 1 General rules (arts. 11-16)
	Article 11 General obligation
	Article 12 Content and submission of the monitoring plan
	Article 13 Standardised and simplified monitoring plans
	Article 14 Modifications of the monitoring plan
	Article 15 Approval of modifications of the monitoring plan
	Article 16 Implementation and record-keeping of modifications
	Section 2 Technical feasibility and unreasonable costs (arts. 17-18)
	Article 17 Technical feasibility
	Article 18 Unreasonable costs
	Chapter III Monitoring of emissions from stationary installations (arts. 19-50)
	Section 1 General provisions (arts. 19-23)
	Article 19 Categorisation of installations, source streams and emission sources
	Article 20 Monitoring boundaries
	Article 21 Choice of the monitoring methodology
	Article 22 Monitoring methodology not based on tiers
	Article 23 Temporary changes to the monitoring methodology
	Section 2 Calculation-based methodology (arts. 24-39)
	Subsection 1 General (arts. 24-26)
	Article 24 Calculation of emissions under the standard methodology
	Article 25 Calculation of emissions under the mass balance methodology
	Article 26 Applicable tiers
	Subsection 2 Activity data (arts. 27-29)
	Article 27 Determination of activity data
	Article 28 Measurement systems under the operator's control
	Article 29 Measurement systems outside the operator's own control
	Subsection 3 Calculation factors (arts. 30-35)
	Article 30 Determination of calculation factors
	Article 31 Default values for calculation factors
	Article 32 Calculation factors based on analyses
	Article 33 Sampling plan
	Article 34 Use of laboratories
	Article 35 Frequencies for analyses
	Subsection 4 Specific calculation factors (arts. 36-37)
	Article 36 Emission factors for CO2
	Article 37 Oxidation and conversion factors
	Subsection 5 Treatment of biomass, synthetic low-carbon fuels, RFNBO and RCF (arts. 38-39a)
	Article 38 Biomass source streams
	Article 39 Determination of biomass and fossil fraction
	Article 39a Determination of RFNBO or RCF or synthetic low-carbon fraction and zero-rated RFNBO or RCF or synthetic low-carbon fraction
	Section 3 Measurement-based methodology (arts. 40-46)
	Article 40 Use of the measurement-based monitoring methodology
	Article 41 Tier requirements
	Article 42 Measurement standards and laboratories
	Article 43 Determination of emissions
	Article 44 Data aggregation
	Article 45 Missing data
	Article 46 Corroborating with calculation of emissions
	Section 4 Special provisions (arts. 47-50)
	Article 47 Installations with low emissions
	Article 48 Inherent CO2
	Article 49 Transferred CO2
	Article 49a Emissions permanently chemically bound in a product
	Article 50 Use or transfer of N2O
	Chapter IV Monitoring of emissions and Non-CO2 effects from aviation (arts. 51-57)
	Article 51 General provisions
	Article 52 Submission of monitoring plans
	Article 53 Monitoring methodology for emissions from aviation activities
	Article 53a Reporting rules for the use of alternative aviation fuels
	Article 54 Determining the biomass fraction for biofuels
	Article 54a Specific provisions for eligible aviation fuels
	Article 54b Determining the RFNBO, RCF or synthetic low-carbon fraction
	Article 54c Conditions for zero-rating biofuels, RFNBO, RCF and synthetic low-carbon fuels by aircraft operators
	Article 55 Small emitters
	Article 56 Sources of uncertainty
	Article 56a Calculation of CO2 equivalent for non-CO2 aviation effects
	Article 56b Data monitoring
	Article 57 Determination of tonne-kilometre data
	Chapter V Data management and control (arts. 58-67)
	Article 58 Data flow activities
	Article 59 Control system
	Article 60 Quality assurance
	Article 61 Quality assurance of information technology
	Article 62 Segregation of duties
	Article 63 Internal reviews and validation of data
	Article 64 Corrections and corrective action
	Article 65 Out-sourced processes
	Article 66 Treatment of data gaps for emissions reporting
	Article 67 Records and documentation
	Chapter VI Reporting requirements (arts. 68-73)
	Article 68 Timing and obligations for reporting
	Article 69 Reporting on improvements to the monitoring methodology
	Article 70 Determination of emissions by the competent authority
	Article 71 Access to information
	Article 72 Rounding of data
	Article 73 Ensuring consistency with other reporting
	Chapter VII Information technology requirements (arts. 74-75)
	Article 74 Electronic data exchange formats
	Article 75 Use of automated systems
	Chapter VIIa Monitoring of emissions from regulated entities (arts. 75a-75u)
	Section 1 General provisions (arts. 75a-75g)
	Article 75a General principles
	Article 75b Monitoring plans
	Article 75c Technical feasibility
	Article 75d Unreasonable costs
	Article 75e Categorisation of regulated entities and fuel streams
	Article 75f Monitoring methodology
	Article 75g Temporary changes to the monitoring methodology
	Section 2 Calculation-based methodology (arts. 75h-75m)
	Subsection 1 General (arts. 75h-75i)
	Article 75h Applicable tiers for released fuel amounts and calculation factors
	Article 75i Applicable tiers for the scope factor
	Subsection 2 Released fuel amounts (art. 75j)
	Article 75j Determination of released fuel amounts
	Subsection 3 Calculation factors (arts. 75k-75l)
	Article 75k Determination of calculation factors
	Article 75l Determination of the scope factor
	Subsection 4 Treatment of biomass synthetic low-carbon fuels, RFNBO and RCF (art. 75m)
	Article 75m Release of fuel streams containing biomass, synthetic low-carbon fuels, RFNBO and RCF
	Section 3 Other provisions (arts. 75n-75u)
	Article 75n Regulated entities with low emissions
	Article 75o Data management and control
	Article 75p Annual emission reports
	Article 75q Reporting on improvements to the monitoring methodology
	Article 75r Determination of emissions by the competent authority
	Article 75s Access to information and rounding of data
	Article 75t Ensuring consistency with other reporting
	Article 75u Information technology requirements
	Chapter VIIb Horizontal provisions related to the monitoring of emissions from regulated entities (arts. 75v-75w)
	Article 75v Avoiding double counting through monitoring and reporting
	Article 75w Prevention of fraud and obligation to cooperate
	Chapter VIII Final provisions (arts. 76-78)
	Article 76 Amendments to Regulation (EU) No 601/2012
	Article 77 Repeal of Regulation (EU) No 601/2012
	Article 78 Entry into force and application
	Annex I Minimum content of the monitoring plan (Article 12(1))
	Annex II Tier definitions for calculation-based methodologies related to installations (Article 12(1))
	Annex IIa Tier definitions for calculation-based methodologies related to regulated entities
	Annex III Monitoring methodologies for emissions from aviation (Article 53)
	Annex IIIa Monitoring methodologies for non-CO2 aviation effects (Article 56a)
	Annex IIIb Conservative default engine identifiers per aircraft type
	Annex IV Activity-specific monitoring methodologies related to installations (Article 20(2))
	Annex V 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)
	Annex VI Reference values for calculation factors (Article 31(1)(a))
	Annex VII Minimum frequency of analyses (Article 35)
	Annex VIII Measurement-based methodologies (Article 41)
	Annex IX Minimum data and information to be retained in accordance with Article 67(1)
	Annex X Minimum content of Annual Reports (Article 68(3))
	Annex Xa Reports on fuel suppliers and fuel use of stationary installations and, where relevant, aircraft operators and shipping companies
	Annex Xb Reports on released fuels by regulated entities
	Annex XI Correlation table
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