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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)RecitalsChapter I General provisions (arts. 1-10)Section 1 Subject matter and definitions (arts. 1-3)Article 1 Subject matterArticle 2 ScopeArticle 3 DefinitionsSection 2 General principles (arts. 4-10)Article 4 General obligationArticle 5 CompletenessArticle 6 Consistency, comparability and transparencyArticle 7 AccuracyArticle 8 Integrity of the methodology and of the emissions reportArticle 9 Continuous improvementArticle 10 CoordinationChapter II Monitoring Plan (arts. 11-18)Section 1 General rules (arts. 11-16)Article 11 General obligationArticle 12 Content and submission of the monitoring planArticle 13 Standardised and simplified monitoring plansArticle 14 Modifications of the monitoring planArticle 15 Approval of modifications of the monitoring planArticle 16 Implementation and record-keeping of modificationsSection 2 Technical feasibility and unreasonable costs (arts. 17-18)Article 17 Technical feasibilityArticle 18 Unreasonable costsChapter 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 sourcesArticle 20 Monitoring boundariesArticle 21 Choice of the monitoring methodologyArticle 22 Monitoring methodology not based on tiersArticle 23 Temporary changes to the monitoring methodologySection 2 Calculation-based methodology (arts. 24-39)Subsection 1 General (arts. 24-26)Article 24 Calculation of emissions under the standard methodologyArticle 25 Calculation of emissions under the mass balance methodologyArticle 26 Applicable tiersSubsection 2 Activity data (arts. 27-29)Article 27 Determination of activity dataArticle 28 Measurement systems under the operator's controlArticle 29 Measurement systems outside the operator's own controlSubsection 3 Calculation factors (arts. 30-35)Article 30 Determination of calculation factorsArticle 31 Default values for calculation factorsArticle 32 Calculation factors based on analysesArticle 33 Sampling planArticle 34 Use of laboratoriesArticle 35 Frequencies for analysesSubsection 4 Specific calculation factors (arts. 36-37)Article 36 Emission factors for CO2Article 37 Oxidation and conversion factorsSubsection 5 Treatment of biomass, synthetic low-carbon fuels, RFNBO and RCF (arts. 38-39a)Article 38 Biomass source streamsArticle 39 Determination of biomass and fossil fractionArticle 39a Determination of RFNBO or RCF or synthetic low-carbon fraction and zero-rated RFNBO or RCF or synthetic low-carbon fractionSection 3 Measurement-based methodology (arts. 40-46)Article 40 Use of the measurement-based monitoring methodologyArticle 41 Tier requirementsArticle 42 Measurement standards and laboratoriesArticle 43 Determination of emissionsArticle 44 Data aggregationArticle 45 Missing dataArticle 46 Corroborating with calculation of emissionsSection 4 Special provisions (arts. 47-50)Article 47 Installations with low emissionsArticle 48 Inherent CO2Article 49 Transferred CO2Article 49a Emissions permanently chemically bound in a productArticle 50 Use or transfer of N2OChapter IV Monitoring of emissions and Non-CO2 effects from aviation (arts. 51-57)Article 51 General provisionsArticle 52 Submission of monitoring plansArticle 53 Monitoring methodology for emissions from aviation activitiesArticle 53a Reporting rules for the use of alternative aviation fuelsArticle 54 Determining the biomass fraction for biofuelsArticle 54a Specific provisions for eligible aviation fuelsArticle 54b Determining the RFNBO, RCF or synthetic low-carbon fractionArticle 54c Conditions for zero-rating biofuels, RFNBO, RCF and synthetic low-carbon fuels by aircraft operatorsArticle 55 Small emittersArticle 56 Sources of uncertaintyArticle 56a Calculation of CO2 equivalent for non-CO2 aviation effectsArticle 56b Data monitoringArticle 57 Determination of tonne-kilometre dataChapter V Data management and control (arts. 58-67)Article 58 Data flow activitiesArticle 59 Control systemArticle 60 Quality assuranceArticle 61 Quality assurance of information technologyArticle 62 Segregation of dutiesArticle 63 Internal reviews and validation of dataArticle 64 Corrections and corrective actionArticle 65 Out-sourced processesArticle 66 Treatment of data gaps for emissions reportingArticle 67 Records and documentationChapter VI Reporting requirements (arts. 68-73)Article 68 Timing and obligations for reportingArticle 69 Reporting on improvements to the monitoring methodologyArticle 70 Determination of emissions by the competent authorityArticle 71 Access to informationArticle 72 Rounding of dataArticle 73 Ensuring consistency with other reportingChapter VII Information technology requirements (arts. 74-75)Article 74 Electronic data exchange formatsArticle 75 Use of automated systemsChapter VIIa Monitoring of emissions from regulated entities (arts. 75a-75u)Section 1 General provisions (arts. 75a-75g)Article 75a General principlesArticle 75b Monitoring plansArticle 75c Technical feasibilityArticle 75d Unreasonable costsArticle 75e Categorisation of regulated entities and fuel streamsArticle 75f Monitoring methodologyArticle 75g Temporary changes to the monitoring methodologySection 2 Calculation-based methodology (arts. 75h-75m)Subsection 1 General (arts. 75h-75i)Article 75h Applicable tiers for released fuel amounts and calculation factorsArticle 75i Applicable tiers for the scope factorSubsection 2 Released fuel amounts (art. 75j)Article 75j Determination of released fuel amountsSubsection 3 Calculation factors (arts. 75k-75l)Article 75k Determination of calculation factorsArticle 75l Determination of the scope factorSubsection 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 RCFSection 3 Other provisions (arts. 75n-75u)Article 75n Regulated entities with low emissionsArticle 75o Data management and controlArticle 75p Annual emission reportsArticle 75q Reporting on improvements to the monitoring methodologyArticle 75r Determination of emissions by the competent authorityArticle 75s Access to information and rounding of dataArticle 75t Ensuring consistency with other reportingArticle 75u Information technology requirementsChapter VIIb Horizontal provisions related to the monitoring of emissions from regulated entities (arts. 75v-75w)Article 75v Avoiding double counting through monitoring and reportingArticle 75w Prevention of fraud and obligation to cooperateChapter VIII Final provisions (arts. 76-78)Article 76 Amendments to Regulation (EU) No 601/2012Article 77 Repeal of Regulation (EU) No 601/2012Article 78 Entry into force and applicationAnnex 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 entitiesAnnex 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 typeAnnex 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 companiesAnnex Xb Reports on released fuels by regulated entitiesAnnex XI Correlation tableDone at
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Version status: Applicable | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2021 - onwards
Version 3 of 3

Article 40 Use of the measurement-based monitoring methodology

The operator shall use measurement-based methodologies for all emissions of nitrous oxide (N2O) as laid down in Annex IV, and to quantify CO2 transferred pursuant to Article 49.

In addition, the operator may use measurement-based methodologies for CO2 emission sources where it can provide evidence that for each emission source the tiers required in accordance with Article 41 are complied with.

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