Commission Implementing Regulation (EU) 2024/2493 of 23 September 2024 amending Implementing Regulation (EU) 2018/2066 as regards updating the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council

This Regulation lays down rules for the following: (i) from 1 January 2021 and subsequent trading periods, monitoring and reporting of greenhouse gas emissions and activity data pursuant to Directive 2003/87/EC in the trading period of the Union emissions trading system; (ii) from 1 January 2025, monitoring and reporting of non-CO2 aviation effects pursuant to Article 14 of Directive 2003/87/EC.

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.’

Operators and aircraft operators shall carry out their obligations related to the monitoring and reporting of greenhouse gas emissions and non-CO2 aviation effects under Directive 2003/87/EC in accordance with the principles laid down in Articles 5 to 9 of this Regulation.’

Operators and aircraft operators shall enable reasonable assurance of the integrity of emission and non-CO2 aviation effects data to be reported. They shall determine emissions and non-CO2 aviation effects using the appropriate monitoring methodologies set out in this Regulation. Reported emissions and non-CO2 aviation effects data and related disclosures shall be free from material misstatement as defined in Article 3(6) of Commission Implementing Regulation (EU) 2018/2067, avoid bias in the selection and presentation of information, and provide a credible and balanced account of an installation’s or aircraft operator’s emissions and non-CO2 aviation effects. In selecting a monitoring methodology, the improvements from greater accuracy shall be balanced against additional costs. Monitoring and reporting shall aim for the highest achievable accuracy, unless this is technically not feasible or incurs unreasonable costs.

1 For fuels or materials containing RFNBOs, RCFs or synthetic low-carbon fuels for which the operator cannot determine the RFNBO or RCF fraction or synthetic low-carbon fraction in accordance with paragraph 2, the operator shall assume the absence of RFNBO, RCF or synthetic low-carbon fuel and apply a default RFNBO or RCF fraction or synthetic low-carbon fraction of 0 %.

2 The operator shall determine the following calculation factors relating to the composition of fuels based on the mass balance pursuant to Article 30(1) of Directive (EU) 2018/2001: (i) the zero-rated RFNBO or RCF fraction or zero-rated synthetic low-carbon fraction; (ii) the RFNBO or RCF fraction or synthetic low-carbon fraction. By way of derogation from the first subparagraph, if the operator does not want to make use of zero-rating, for the RFNBO or RCF fraction or the synthetic low-carbon fraction other approaches may be used such as a material balance of the blending or production process from which the fuel or material is obtained.

3 The carbon content of fuels qualifying as RFNBOs or RCFs under Directive (EU) 2018/2001 that comply with the greenhouse gas emissions saving criteria laid down in Article 29a of that Directive, shall be considered zero-rated. The compliance with the criteria laid down in Article 29a of Directive (EU) 2018/2001 is to be assessed in accordance with Articles 30 and 31(1) of that Directive. The criteria may also be considered complied with if the operator provides evidence for a purchase of a quantity of RFNBOs or RCFs connected to the cancellation of the respective quantity in the Union Database set up pursuant to Article 31a of Directive (EU) 2018/2001, or a national database set up by the Member States in accordance with Article 31a(5) of that Directive. In case of subsequent non-compliance regarding the proof of sustainability of the quantities cancelled in the aforementioned databases, the Competent Authority shall correct the verified emissions accordingly. Where the RFNBO or RCF does not comply with the criteria referred to in the first subparagraph, its carbon content shall be considered as fossil carbon.

4 Synthetic low-carbon fuels shall be zero-rated when their carbon content has been subject to the prior surrendering of allowances under Directive 2003/87/EC, unless that captured carbon is zero-rated carbon as defined in Article 3(38f) of this Regulation. The compliance with the criteria laid down in Article 29a(3) of Directive (EU) 2018/2001 is to be assessed in accordance with Articles 30 and 31(1) of that Directive. The criteria may also be considered complied with if the operator provides evidence for a purchase of a quantity of synthetic low-carbon fuels connected to the cancellation of the respective quantity in the Union Database set up pursuant to Article 31a of Directive (EU) 2018/2001, or a national database set up by the Member State in accordance with Article 31a(5) of that Directive. In case of subsequent non-compliance regarding the proof of sustainability of the quantities cancelled in the aforementioned databases, the Competent Authority shall correct the verified emissions accordingly. In any other cases, the carbon content of synthetic low-carbon fuels shall be considered as fossil carbon.

5 The operator may determine the RFNBO or RCF fraction and identical zero-rated RFNBO or RCF fraction of natural gas where such fractions have been injected into a natural gas grid using purchase records of RFNBO or RCF of equivalent energy content, provided that the operator provides evidence to the satisfaction of the competent authority that: (a) there is no double counting of the same RFNBO or RCF quantity, in particular that the RFNBO or RCF purchased is not claimed to be used by anyone else, including through a disclosure of a guarantee of origin as defined in Article 2(12) of Directive (EU) 2018/2001; (b) the operator and the producer of the RFNBO or RCF are connected to the same gas grid. Compliance with this paragraph may be considered demonstrated if the operator provides evidence for a purchase of a quantity of gaseous RFNBO or RCF connected to the cancellation of the respective quantity in the Union Database set up pursuant to Article 31a of Directive (EU) 2018/2001, or a national database set up by the Member States in accordance with Article 31a(5) of that Directive. In case of subsequent non-compliance regarding the proof of sustainability of the quantities cancelled in the aforementioned databases, the competent authority shall correct the verified emissions accordingly.’

1 The operator shall subtract from the emissions of the installation any amount of CO2 originating from non-zero-rated carbon in activities covered by Annex I to Directive 2003/87/EC that is not emitted from the installation, but permanently chemically bound in a product listed in the Delegated Regulation adopted pursuant to Article 12(3b) of Directive 2003/87/EC. In the case of CO2 resulting from materials or fuels containing a fraction of zero-rated carbon, the operator shall only subtract from the emissions of the installation the quantity of CO2 permanently chemically bound in a product listed in the Delegated Regulation adopted pursuant to Article 12(3b) of Directive 2003/87/EC proportional to the fraction of carbon that does not originate from zero-rated carbon.

2 For the determination of the quantity of CO2 bound in a product meeting the specifications set out in paragraph 1, the operator shall either apply the standard methodology in accordance with Sections 2 and 4 of Annex II to this Regulation, or apply a mass balance in accordance with Article 25 of this Regulation using the fuels and materials entering and leaving the process in which the CO2 is chemically bound as the relevant source streams for this calculation, while taking into account any combustion emissions related to the process. To this end, the highest tier as defined in Annex II to this Regulation shall be applied as specified in the same Annex for the activity the CO2 arises from. However, the operator may apply the next lower tier provided that the operator demonstrates to the satisfaction of the competent authority that applying the highest tier as defined in Annex II to this Regulation is technically not feasible or incurs unreasonable costs.’

1 The aircraft operator shall monitor the amount of alternative aviation fuels used and report that amount as attributed to each flight or aerodrome pair.

2 Where the alternative aviation fuels are delivered to the aircraft in physically identifiable batches, the aircraft operator shall provide evidence to the satisfaction of the competent authority that the alternative aviation fuel is attributed to the flight immediately following the fuel uplift of that flight. Where several subsequent flights are carried out without fuel uplift between these flights, the aircraft operator shall split the amount of the alternative fuel and assign it to these flights proportionally to the emissions from those flights calculated using the preliminary emission factor.

3 Where alternative aviation fuels cannot be physically attributed at an aerodrome to a specific flight, the aircraft operator shall attribute the fuel to its flights for which allowances have to be surrendered in accordance with Article 12(3) of Directive 2003/87/EC proportionally to the emissions from those flights departing from that aerodrome calculated using the preliminary emission factor. In this regard, the aircraft operator must provide evidence to the satisfaction of the competent authority that the alternative aviation fuel was delivered to the fuelling system of the departure aerodrome in the reporting period, or 3 months before the start, or 3 months after the end, of that reporting period.

4 For the purpose of paragraphs 2 and 3, the aircraft operator shall provide evidence to the satisfaction of the competent authority that: (i) the total amount of alternative aviation fuel claimed does not exceed the total fuel usage of that aircraft operator for flights for which allowances have to be surrendered in accordance with Article 12(3) of Directive 2003/87/EC, originating from the aerodrome at which the alternative aviation fuel is supplied; (ii) the amount of alternative aviation fuel for flights for which allowances have to be surrendered in accordance with Article 12(3) of Directive 2003/87/EC does not exceed the total quantity of alternative aviation fuel purchased from which the total quantity of alternative aviation fuels sold to third parties is subtracted; (iii) the ratio between alternative aviation fuels and fossil fuels attributed to flights aggregated per aerodrome pair does not exceed the maximum blending limit for that fuel type as certified according to a recognised international standard; (iv) there is no double counting of the same quantity of alternative aviation fuel, in particular that the alternative aviation fuel purchased is not claimed to be used in an earlier report or by another aircraft operator, or in another carbon pricing system. For the purpose of points (i) to (iii), any fuel remaining in tanks after a flight and before an uplift is assumed to be 100 % fossil fuel. For the purpose of demonstrating compliance with the requirements referred to under point (iv), the aircraft operator may use the data recorded in the Union database set up in accordance with Article 31a of Directive (EU) 2018/2001 or a national database set up by the Member State in accordance with Article 31a(5) of that Directive.’

1 The aircraft operator shall determine the biomass fraction of mixed aviation fuels containing biofuels. The aircraft operator may either assume the absence of biofuel and apply a default fossil fraction of 100 % or determine a biofuel fraction in accordance with paragraphs 2 or 3. The aircraft operator shall use a default value of 100 % biomass fraction for neat biofuels. By way of derogation from the first subparagraph, the aircraft operator using mixed aviation fuels containing biofuels may choose to monitor the biofuel content and fossil aviation fuel content as separate source streams if the evidence provided by the fuel suppliers allows such approach.

2 Where biofuels are physically mixed with fossil fuels and delivered to the aircraft in physically identifiable batches, the aircraft operator may carry out analyses in accordance with Articles 32 to 35 to determine the biomass fraction, on the basis of a relevant standard and the analytical methods set out in those Articles, provided that the use of that standard and those analytical methods is approved by the competent authority. Where the aircraft operator provides evidence to the competent authority that such analyses would incur unreasonable costs or are technically not feasible, the aircraft operator may base the estimation of the biofuel content on a material balance of blending fossil fuels and biofuels purchased. If the biomass fraction was determined using the mass balance pursuant to Article 30(1) of Directive (EU) 2018/2001, no evidence for unreasonable costs or technical feasibility shall be required.

3 Where purchased biofuel batches are not physically delivered to a specific aircraft, the aircraft operator shall not use analyses to determine the biomass fraction of the fuels used. The aircraft operator may determine the biomass fraction using purchase records of biofuel of equivalent energy content.

1 For the purpose of Article 3c(6) of Directive 2003/87/EC, the commercial aircraft operator shall establish, document, implement and maintain a written procedure in order to monitor any amounts of neat eligible aviation fuel (in tonnes) used for subsonic flights, and shall report the amounts of eligible aviation fuels claimed as a separate memo-item in its annual emission report.

2 For the purpose of paragraph 1, the aircraft operator shall ensure that any amount of eligible aviation fuel claimed is certified in accordance with Article 30 of Directive (EU) 2018/2001 or another certification accepted under Regulation 2023/2405. The competent authority may allow the aircraft operator to use the data recorded in the Union database set up in accordance with Article 31a of Directive (EU) 2018/2001 or a national database set up by the Member State in accordance with Article 31a(5) of that Directive. In case of subsequent non-compliance regarding the proof of sustainability of the quantities cancelled in the aforementioned databases, the Competent Authority shall correct the verified amounts of neat eligible aviation fuels accordingly.

3 For mixed aviation fuels, the aircraft operator may either assume the absence of eligible aviation fuel and apply a default fossil fraction of 100 % or determine the amount of neat eligible aviation fuel in accordance with paragraph 3a.

3a The aircraft operator shall determine the amount of neat eligible aviation fuel as a sum of neat alternative fuels eligible under Article 3c(6) of Directive 2003/87/EC as determined in accordance with Article 53(1) of this Regulation. The neat eligible fuels shall be attributed to each flight or aerodrome pair in accordance with paragraphs 4 or 5.

4 Where eligible aviation fuels are delivered to the aircraft in physically identifiable batches, the aircraft operator shall provide evidence to the satisfaction of the competent authority that the eligible aviation fuel is attributed to the flight immediately following the fuel uplift of that flight. Where several subsequent flights are carried out without fuel uplift between these flights, the aircraft operator shall split the amount of the eligible aviation fuels and assign it to these flights proportionally to the emissions from those flights calculated using the preliminary emission factor.

5 Where eligible aviation fuels cannot be physically attributed at an aerodrome to a specific flight, the aircraft operator shall attribute the fuel to its flights for which allowances have to be surrendered in accordance with Article 12(3) of Directive 2003/87/EC and to its flights covered by Article 3c(8) of that Directive proportionally to the emissions from those flights departing from that aerodrome calculated using the preliminary emission factor. For that purpose, the aircraft operator must provide evidence to the satisfaction of the competent authority that the eligible aviation fuel was delivered to the fuelling system of the departure aerodrome in the reporting period, or 3 months before the start, or 3 months after the end, of that reporting period.

6 For the purpose of paragraphs 4 and 5, the aircraft operator shall provide evidence to the satisfaction of the competent authority that: (a) the total amount of eligible aviation fuel claimed does not exceed the total fuel usage of that aircraft operator for flights for which allowances have to be surrendered in accordance with Article 12(3) of Directive 2003/87/EC and for flights covered by Article 3c(8) of that Directive, originating from the aerodrome at which the eligible aviation fuel is supplied; (b) the amount of eligible aviation fuel for flights for which allowances have to be surrendered in accordance with Article 12(3) of Directive 2003/87/EC and from flights covered by Article 3c(8) of that Directive does not exceed the total quantity of eligible aviation fuel purchased from which the total quantity of eligible aviation fuels sold to third parties is subtracted; (c) the ratio between eligible aviation fuels and fossil fuels attributed to flights aggregated per aerodrome pair does not exceed the maximum blending limit for that fuel type as certified according to a recognised international standard; (d) there is no double counting of the same quantity of eligible aviation fuel, in particular that the eligible aviation fuel purchased is not claimed to be used in an earlier report or by another aircraft operator, or in another carbon pricing system. For the purpose of points (a), (b) and (c), any fuel remaining in tanks after a flight and before an uplift is assumed to be 100 % not eligible fuel. For the purpose of demonstrating compliance with the requirements referred to under point (d), the aircraft operator may use the data recorded in the Union database set up in accordance with Article 31a of Directive (EU) 2018/2001 or a national database set up by the Member State in accordance with Article 31a(5) of that Directive.’

1 The aircraft operator shall determine the RFNBO or RCF fraction or synthetic low-carbon fraction of mixed aviation fuels containing RFNBO, RCF or synthetic low-carbon fuel. The aircraft operator may either assume the absence of RFNBO, RCF or synthetic low-carbon fuel and apply a default fossil fraction of 100 %, or determine a RFNBO or RCF fraction or synthetic low-carbon fraction in accordance with paragraphs 2 or 3. The aircraft operator shall use a default value of 100 % RFNBO or RCF fraction, or 100 % synthetic low-carbon fraction, as applicable, for neat RFNBO or RCF or neat synthetic low-carbon fuel. By way of derogation from the first subparagraph, the aircraft operator using mixed aviation fuels containing RFNBO, RCF or synthetic low-carbon fuel, may choose to monitor the RFNBO or RCF content or synthetic low-carbon content and other fossil aviation fuel content, as separate source streams if the evidence provided by the fuel suppliers allows such approach.

2 Where RFNBO, RCF or synthetic low-carbon fuel are physically mixed with fossil fuels and delivered to the aircraft in physically identifiable batches, the aircraft operator shall base the estimation of the RFNBO or RCF content or synthetic low-carbon content on a mass balance pursuant to Article 30(1) of Directive (EU) 2018/2001, reflecting the blending of fossil fuels and RFNBO, RCF or synthetic low-carbon fuel purchased.

3 Where purchased RFNBO, RCF or synthetic low-carbon fuel batches are not physically delivered to a specific aircraft, the aircraft operator may determine the RFNBO or RCF fraction or synthetic low-carbon fraction using purchase records of RFNBO, RCF or synthetic low-carbon fuel of equivalent energy content.

1 The aircraft operator may count the biomass fraction of a mixed aviation fuel towards the zero-rated biomass fraction only to the extent that the biofuel content complies with the criteria set out in Article 38(5).

2 The aircraft operator may count the RFNBO or RCF fraction of a mixed aviation fuel towards the zero-rated RFNBO or RCF fraction only to the extent that the RFNBO or RCF content complies with the criteria set out in Article 39a(3).

3 The aircraft operator may count the synthetic low-carbon fraction of a mixed aviation fuel towards the zero–rated synthetic low-carbon fraction only to the extent that the synthetic low-carbon content complies with the criteria set out in Article 39a(4).

4 The aircraft operator may claim zero-rated biofuels, zero-rated RFNBO or RCF and zero-rated synthetic low-carbon fuels only to the extent these zero-rated fuels comply with the maximum amount of fuel use determined in accordance with Article 53a of this Regulation, for flights for which allowances have to be surrendered in accordance with Article 12(3) of Directive 2003/87/EC.’

1 Each aircraft operator shall monitor the non-CO2 aviation effects from its activities performed by aeroplanes equipped with jet engines in CO2 equivalent (CO2(e)) per flight.

2 The aircraft operator shall calculate the CO2(e) per flight using the GWP metric, in particular GWP20, GWP50 and GWP100, resulting in CO2(e) values for three-time horizons (20, 50, and 100 years) for each of the monitored flights.

3 The aircraft operator shall use efficacy as defined in this Regulation and in NEATS, to refine the GWP as referred to in paragraph 2 for calculating the CO2(e) per flight unless the aircraft operator provides evidence to the competent authority that it is not possible to use efficacy.

4 To calculate CO2(e) per flight each aircraft operator shall apply a CO2(e) calculation approach covering the following elements: (a) the fuel-burn module and emissions-estimation module, as described in Annex IIIa, Section 3; (b) Method C consisting of a weather-based approach and Method D consisting of a location-based simplified approach, as referred to in Annex IIIa, Section 4; (c) a default values approach, used in case of data gaps, described in Annex IIIa, Section 5 and Annex IIIb. Method C and method D shall be based on input data from the modules referred to in point (a) of this paragraph, data from the aircraft operator and relevant weather data from the aircraft operator or third party-sources.

5 Each aircraft operator shall use Method C to calculate CO2(e) per flight.

6 By way of derogation from paragraph 5, small emitters, as defined in Article 55(1), may use Method D.

7 To apply the CO2(e) calculation models to their flights, aircraft operators shall meet all the following conditions, either using NEATS, pursuant to Annex IIIa, Section 2, own and third-party IT tools, or a combination of NEATS and these tools: (a) these tools comply with the requirements laid down in Annex IIIa, with regard to emission-estimation module in Section 3, 4 and 5 of that Annex; (b) where enhanced weather data is needed as defined in Annex IIIa, these tools use the same common reference Numerical Weather Prediction (NWP) model and weather data, as the one provided through NEATS; (c) these tools allow for and facilitate, for the purpose of verification, access to the monitored data in accordance with Annex IIIa, Section 4; (d) these tools ensure the data monitored is securely stored for at least 2 years, with backup and recovery functions; (e) these tools comply with the principles established by Article 75(1).

8 Where an aircraft operator plans to use tools referred to in paragraph 7, other than the fuel burn module, the aircraft operator shall first submit the technical specifications of the tools to the Commission. The Commission shall assess the specifications of the tools and, where these tools comply with the requirements in this Regulation, shall approve the tools. Once approved, the tools technical specifications and workflow shall be further described by the aircraft operator in the monitoring plan.

1 The aircraft operator shall monitor the data mentioned in Annex IIIa, Section 4.

2 The data monitored as referred to in paragraph 1 shall be sourced by the aircraft operator, including from flight data recorder equipment of the aircraft, where available.

3 By way of derogation from paragraph 2, the aircraft operator can choose to rely for the monitoring of some or all of the data, on the following: (a) independent third-party sources such as Eurocontrol; (b) NEATS, as described in Annex IIIa, Section 2.

4 Where data is missing and the aircraft operator has demonstrated that it is not capable of retrieving that data via NEATS or other methods, the aircraft operator shall use default values as provided in Annex IIIa, Section 5 and Annex IIIb.

5 The aircraft operators shall provide the verifier with access to all data that is necessary for the verification, including confidential data. Upon request of the aircraft operator the competent authority shall treat information provided by the aircraft operator as confidential.

6 Where it is not possible to use NEATS due to its unavailability, the aircraft operator shall monitor at a minimum the flight information and aircraft properties per flight. In such case the CO2(e) calculation per flight shall be performed at a later stage by the aircraft operator, at the latest, once NEATS is made available by the Commission.

7 Where it is not possible to use a common reference NWP model due to its unavailability in NEATS, the aircraft operator, shall, by way of derogation from Article 56a(5), use Method D. Once the common reference NWP model is made available, the aircraft operator shall use the appropriate method in line with Article 56a(5) and (6).

8 NEATS shall be updated as appropriate’

1 Article 38, Article 39, paragraphs 1, 3 and 4, and Article 39a shall apply. For that purpose:’

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. It shall apply from 1 January 2024. However, Article 1, points (2)(m), (42) to (46), (49), (57) and (58) shall apply from 1 July 2024. Article 1, points (3), (5) to (8), (9)(c), (21), (25) to (27), (28)(a), (29), (35), (36), (38), (40), (41), (47)(a) (ii) and (iii), (47)(b)(i) first and fourth dash, (47)(b)(iii), (48)(a)(ii), (51), (52)(d), (52)(e), (52)(f), (52)(g)(ii), (52)(h), (52)(i), (52)(j), (53), (55)(a)(ii), (55)(a)(iii), (55)(a)(iv), (55)(b)(ii), (56)(a)(vi), (56)(c) shall apply from 1 January 2025.