1.

The operator shall subtract from the emissions of the installation any amount of CO₂ originating from the activities covered by Annex I to Directive 2003/87/EC that does not originate from zero-rated carbon and that is not emitted from the installation, but transferred out of the installation to any of the following installations:

(i) a capture installation for the purpose of transport and long-term geological storage in a storage site permitted under Directive 2009/31/EC;

(ii) a CO₂ transport infrastructure with the purpose of long-term geological storage in a storage site permitted under Directive 2009/31/EC;

(iii) a storage site permitted under Directive 2009/31/EC for the purpose of long-term geological storage.

2. In its annual emissions report, the operator of the transferring installation shall provide the receiving installation's installation identification code recognised in accordance with the acts adopted pursuant to Article 19(3) of Directive 2003/87/EC, if the receiving installation is covered by that Directive. In all other cases, the operator of the transferring installation shall provide the name, address and contact information of a contact person for the receiving installation.

The first subparagraph shall also apply to the receiving installation with respect to the transferring installation's installation identification code.

3.