1. The operator shall determine activity-specific emission factors for CO₂ emissions.

2. Emission factors of fuels, including those used as process input, shall be expressed as t CO₂/TJ.

The competent authority may allow the operator to use an emission factor for a fuel expressed as t CO₂/t or t CO₂/Nm³ for combustion emissions, where the use of an emission factor expressed as t CO₂/TJ incurs unreasonable costs or where at least equivalent accuracy of the calculated emissions can be achieved by using such an emission factor.

3. For the conversion of the carbon content into the respective value of a CO₂ related emission factor or vice versa, the operator shall use the factor 3,664 t CO₂/t C.