This Regulation shall apply to the monitoring and reporting of greenhouse gas emissions specified in relation to the activities listed in Annex I and III to Directive 2003/87/EC, to activity data from stationary installations, to aviation activities, including non-CO₂ aviation effects, and to released fuel amounts from activities referred to in Annex III to that Directive.

It shall apply to the following:

(i) from 1 January 2021, emissions, activity data and released fuel amounts occurring;

(ii) from 1 January 2025, non-CO₂ aviation effects.

The monitoring and reporting of non-CO₂ aviation effects from 2025 shall cover all non-CO₂ effects from aviation activities listed in Annex I to the Directive involving an aerodrome located in the EEA. However, in respect of the monitoring and reporting of non-CO₂ aviation effects taking place in 2025 and 2026, such reporting shall only be required in respect of routes involving two aerodromes located in the EEA, and routes from an aerodrome located in the EEA departing to Switzerland or to the United Kingdom. In respect of 2025 and 2026, the non-CO₂ aviation effects taking place from other flights may be reported on a voluntary basis.