This Regulation applies to the following:

(a) the verification of greenhouse gas emissions occurring from 1 January 2019, reported pursuant to Article 14 of Directive 2003/87/EC, and to the verification of data relevant for the update of ex ante benchmarks and for the determination of free allocation to installations pursuant to Article 10a of that Directive;

(b) the verification of greenhouse gas emissions occurring from 1 January 2025, reported by the regulated entity pursuant to Article 30f of Directive 2003/87/EC.