1. The operator or aircraft operator shall submit to the competent authority by 31 March of each year an emissions report that covers the annual emissions in the reporting period and that is verified in accordance with Implementing Regulation (EU) 2018/2067.

However, competent authorities may require operators or aircraft operators to submit the verified annual emission report earlier than by 31 March, but by 28 February at the earliest.

2. [deleted]

3. The annual emissions reports shall contain at least the information listed in Annex X.

4. Member States shall submit the verified annual emissions report of each installation for the incineration of municipal waste as referred to in Annex I to Directive 2003/87/EC to the Commission by 30 April of each year.

Where the Competent Authority has corrected the verified emissions after 30 April each year, Member States shall notify this correction to the Commission without undue delay.

5. The aircraft operator shall submit to the competent authority under the same conditions as referred to in paragraph 1, a separate report as attachment to the annual emissions report, that covers the annual non-CO₂ aviation effects.

6. The separate report referred to in paragraph 5 shall contain at least the information listed in Annex X, Section 2a.