Commission Implementing Regulation (EU) 2018/2067 of 19 December 2018 on the verification of data and on the accreditation of verifiers pursuant to Directive 2003/87/EC of the European Parliament and of the Council (Text with EEA relevance.)

Article 19

Uncertainty assessment

• (a) whether an assessment and quantification of the uncertainty has been carried out by the operator demonstrating that the required overall uncertainty threshold for the annual level of greenhouse gas emissions pursuant to point (c) of Article 22 of Implementing Regulation (EU) 2018/2066 has been met;

• (b) the validity of the information used for the assessment and quantification of the uncertainty;

• (c) whether the overall approach used for the assessment and the quantification of the uncertainty is in accordance with point (b) of Article 22 of Implementing Regulation (EU) 2018/2066;

• (d) whether evidence is provided that the conditions for the monitoring methodology referred to in point (a) of Article 22 of Implementing Regulation (EU) 2018/2066 have been met.

Article 20

Sampling

Article 21

Site visits

Article 22

Addressing misstatements, non-conformities and non-compliance

The operator or aircraft operator shall correct any communicated misstatements or non-conformities.

Where a non-compliance with Implementing Regulation (EU) 2018/2066, Delegated Regulation (EU) 2019/331, Implementing Regulation (EU) 2019/1842 or Implementing Regulation (EU) 2023/2441 has been identified, the operator or aircraft operator shall notify the competent authority and correct the non-compliance as appropriate without undue delay.

The verifier shall determine whether the uncorrected misstatements, individually or when aggregated with other misstatements, have a material effect on the reported total emissions, non-CO2 aviation effects, data relevant for free allocation or data relevant for climate-neutrality reporting. In assessing the materiality of misstatements, the verifier shall consider the size and nature of the misstatement as well as the particular circumstances of their occurrence.

The verifier shall assess whether the uncorrected non-conformity, individually or when combined with other non-conformities, has an impact on the reported data and whether this leads to material misstatement.

If the operator or aircraft operator does not correct the non-compliance with Implementing Regulation (EU) 2018/2066, Delegated Regulation (EU) 2019/331, Implementing Regulation (EU) 2019/1842 or Implementing Regulation (EU) 2023/2441 in accordance with paragraph 1 before the verifier issues the verification report, the verifier shall assess whether the uncorrected non-compliance has an impact on the reported data and whether this leads to material misstatement.

The verifier may consider misstatements as material even if those misstatements, individually or when aggregated with other misstatements, are below the materiality level set out in Article 23, where such consideration is justified by the size and nature of the misstatements and the particular circumstances of their occurrence.

Article 23

Materiality level

• (a) category A installations referred to in Article 19(2)(a) of Implementing Regulation (EU) 2018/2066 and category B installations referred to in Article 19(2)(b) of that Implementing Regulation;

• (b) aircraft operators with annual emissions equal to or less than 500 kilotonnes of fossil CO2.

• (a) category C installations referred to in Article 19(2)(c) of Implementing Regulation (EU) 2018/2066;

• (b) aircraft operators with annual emissions of more than 500 kilotonnes of fossil CO2.

2a. For the purposes of verifying non-CO2 aviation effects reports, the materiality level shall be 5 % of the total aggregated CO2(e) reported in the non-CO2 aviation effects report.

• (a) the installation's total emissions, where the data relate to emissions;

• (b) the sum of imports and production of net measurable heat, if relevant, where the data relate to measurable heat data;

• (c) the sum of the amounts of waste gases imported and produced within the installation, if relevant;

• (d) the activity level of each relevant product benchmark sub-installation individually.

• (a) the installation’s total emissions for the relevant sub-installation, where the targets achieved relate to absolute emission targets;

• (b) the intensity level of each relevant product benchmark sub-installation individually, expressed as tCO2eq per relevant unit of production, where the targets achieved relate to activity levels of a product benchmark sub-installation;

• (c) the intensity level of each relevant heat benchmark sub-installation individually, expressed as tCO2eq per TJ heat consumed, where the targets achieved relate to activity levels of a heat benchmark sub-installation;

• (d) the intensity level of each relevant fuel benchmark sub-installation individually, expressed as tCO2eq per TJ fuel consumed, where the targets achieved relate to activity levels of a fuel benchmark sub-installation;

• (e) the intensity level of each relevant process emission sub-installation individually, expressed as tCO2eq per relevant unit of production, where the targets achieved relate to activity levels of a process emission sub-installation;

• (f) the specific target used to determine the percentage of the benchmark value, where it concerns targets relative to the benchmark value for each relevant sub-installation.

Article 24

Concluding on the findings of verification

When completing the verification and considering the information obtained during the verification, the verifier shall:

• (a) check the final data from the operator or aircraft operator, including data that have been adjusted based upon information obtained during the verification;

• (b) review the operator's or aircraft operator's reasons for any differences between the final data and data previously provided;

• (c) review the outcome of the assessment to determine whether the monitoring plan approved by the competent authority or monitoring methodology plan, as appropriate, including the procedures described in that plan, has been implemented correctly;

• (d) assess whether the verification risk is at an acceptably low level to obtain reasonable assurance;

• (e) ensure that sufficient evidence has been gathered to be able to give a verification opinion with reasonable assurance that the report is free from material misstatements;

• (ea) for the purposes of verifying a climate-neutrality report, ensure that sufficient evidence has been gathered to be able to give a verification opinion with reasonable assurance that the milestones and targets laid down in the climate-neutrality plan have been achieved;

• (f) ensure that the verification process is fully documented in the internal verification documentation and that a final judgment in the verification report can be given.

Article 25

Independent review

The independent reviewer shall perform the review so as to ensure that the verification process is conducted in accordance with this Regulation, that the procedures for verification activities referred to in Article 41 have been correctly carried out, and that due professional care and judgment has been applied.

The independent reviewer shall also assess whether the evidence gathered is sufficient to enable the verifier to issue a verification report with reasonable assurance.

Article 26

Internal verification documentation

• (a) the results of the verification activities performed;

• (b) the strategic analysis, risk analysis and verification plan;

• (c) for the purposes of verifying the operator’s or aircraft operator’s emission report, the aircraft operator’s non-CO2 aviation effects report or verifying the operator’s baseline data report, annual activity level report or new entrants data report, sufficient information to support the verification opinion, including justifications for judgments made on whether or not the misstatements identified have material effect on the reported emissions, non-CO2 aviation effects or data relevant for free allocation;

• (d) for the purposes of verifying a climate-neutrality report, sufficient information to support the verification opinion, including justifications for judgements made on whether or not the misstatements identified are material and on whether milestones and targets laid down in the climate-neutrality plan have been achieved.

After authentication of the verification report pursuant to Article 25(5), the verifier shall include results of the independent review in the internal verification documentation.

Article 27

Verification report

• (a) the report is verified as satisfactory;

• (b) the operator’s or aircraft operator’s report contains material misstatements that were not corrected before issuing the verification report;

• (ba) for the purposes of verifying a climate-neutrality report, the milestones and targets laid down in climate-neutrality plan have not been achieved;

• (c) the scope of verification is too limited pursuant to Article 28 and the verifier could not obtain sufficient evidence to issue a verification opinion with reasonable assurance that the report is free from material misstatements;

• (ca) for the purposes of verifying a climate-neutrality report, the scope of verification is too limited pursuant to Article 28 and the verifier could not obtain sufficient evidence to issue a verification opinion with reasonable assurance that milestones or targets laid down in the climate-neutrality plan have been achieved;

• (d) non-conformities, individually or combined with other non-conformities, provide insufficient clarity and prevent the verifier from stating with reasonable assurance that the operator’s or aircraft operator’s report is free from material misstatements.

For the purposes of the first subparagraph, point (a), the operator’s or aircraft operator’s report may be verified as satisfactory only in any of the following situations:

• (a) where the operator’s or aircraft operator’s report is free from material misstatements;

• (b) where, for the purposes of verifying a climate-neutrality report, the milestones and targets laid down in the climate-neutrality plan have been achieved.

2a. Where the operator or aircraft operator makes available relevant information listed in Annex Xa to Implementing Regulation (EU) 2018/2066 to the regulated entity in accordance with Article 75v(2) of that Regulation, the operator or aircraft operator also shall make available to the regulated entity the relevant information referred to in paragraph 3, points (l), (o), (re) and (s) of this Article.

• (a) the name of the operator or aircraft operator that was subject to verification;

• (b) the objectives of the verification;

• (c) the scope of the verification;

• (d) a reference to the operator's or aircraft operator's report that has been verified;

• (e) the criteria used to verify the operator’s or aircraft operator’s report, including the permit, where applicable, and versions of the monitoring plan or monitoring methodology plan approved by the competent authority, or climate-neutrality plan, as appropriate, as well as the period of validity for each plan;

• (g) where it concerns the verification of the operator’s or aircraft operator’s emission report, aggregated emissions per activity referred to in Annex I to Directive 2003/87/EC and per installation or aircraft operator;

• (ga) where it concerns the verification of the aircraft operator’s non-CO2 aviation effects report, aggregated CO2(e) of the non-CO2 aviation effects per aircraft operator;

• (gb) where it concerns the verification of the aircraft operator’s emissions report, the confirmation that a check has been carried out on the completeness and accuracy of the amount of neat zero-rated alternative aviation fuel claimed and the amount of neat eligible aviation fuel per fuel category pursuant to Article 3c(6) of Directive 2003/87/EC, including a confirmation that there were no inconsistencies observed and that the proportional attribution of fuels to the flights was applied correctly where applicable;

• (h) where it concerns the verification of the baseline data report or new entrant data report, aggregated annual verified data for each year in the baseline period for each sub-installation for the annual activity level and the emissions attributed to the sub-installation;

• (ha) where it concerns the verification of the annual activity level report, aggregated annual verified data for each year in the activity level reporting period for each sub-installation for its annual activity level;

• (hb) where it concerns the verification of the climate-neutrality report, the targets and milestones achieved by the end of the climate-neutrality reporting period;

• (i) the reporting period, the baseline period, the activity level reporting period or the climate-neutrality reporting period subject to verification;

• (j) the responsibilities of the operator or aircraft operator, the competent authority and the verifier;

• (k) the verification opinion statement;

• (l) a description of any identified misstatements and non-conformities that were not corrected before the issuance of the verification report;

• (m) the dates on which site visits were carried out and by whom, including dates of virtual site visits and, where Articles 34a and 34b of this Regulation are applied, dates of the last physical site visit;

• (n) information on whether any site visits were waived as well as the reasons for waiving these site visits;

• (na) information on whether a virtual site visit was carried out as well as the reasons for carrying out virtual site visits and, where applicable, the date of approval of the competent authority;

• (o) any issues of non-compliance with Implementing Regulation (EU) 2018/2066, Delegated Regulation (EU) 2019/331, Implementing Regulation (EU) 2019/1842 or Implementing Regulation (EU) 2023/2441 which have become apparent during the verification;

• (p) if approval by the competent authority cannot be obtained in time for the method used to complete the data gap pursuant to the last subparagraph of Article 18(1), a confirmation whether the method used is conservative and whether it does or does not lead to material misstatements;

• (q) a statement if the method used to complete any data gap pursuant to Article 12 of Delegated Regulation (EU)  2019/331 leads to material misstatements;

• (qa) a statement if the method used to complete data gaps pursuant to Article 18(4) leads to material misstatements;

• (qb) where the aircraft operator did not obtain approval for surrogate data in time pursuant to Article 18(1a) a statement if the method used to complete data gaps leads to material misstatements;

• (ra) where the verifier has observed relevant changes to the parameters listed in Article 16(5), Articles 19, 20 or 21 of Delegated Regulation (EU) 2019/331 or changes in the energy efficiency pursuant to Article 6(1), (2) and (3) of Implementing Regulation (EU) 2019/1842, a description of those changes and related remarks;

• (rb) where applicable, confirmation that the date of start of normal operation as referred to in Article 5(2) of Delegated Regulation (EU) 2019/331 has been checked;

• (rc) confirmation that the verifier has checked the implementation of energy efficiency recommendations referred to in Article 17a of this Regulation and that implementation of those recommendations has been completed, including, where relevant, a description of any findings and observations;

• (rd) confirmation that the verifier has carried out the checks referred to in Article 17b of this Regulation and confirmation whether one of the conditions referred to in Article 22a(1) of Delegated Regulation (EU) 2019/331 applies, including, where relevant, a description of any findings and observations;

• (re) confirmation that the verifier has carried out the checks referred to in Article 16(2), point (ha) and Article 17(7) of this Regulation and that the amounts of the fuels used from a supplier do not exceed the amount that the operator or aircraft operator has acquired from that supplier while taking into account the amounts stored in stock calculated in accordance with the methodology in the approved monitoring plan, including a description of any other findings or observations;

• (rf) where the verifier carrying out verification of an aircraft operator’s emission report has performed the check pursuant to Article 33a(2) of this Regulation, confirmation that the data on flights in NEATS or the third-party IT tool referred to in Article 56a(7) of Implementing Regulation (EU) 2018/2066 is consistent with the data on flights in the emission report taking into account the scope of flights covered by Directive 2003/87/EC and the flights reported by the aircraft operator, including, where relevant, a description of any findings and observations regarding consistency and completeness of flights;

• (s) recommendations for improvements, where applicable;

• (t) the names of the EU ETS lead auditor, the independent reviewer and, where applicable, the EU ETS auditor and the technical expert that were involved in the verification of the operator's or aircraft operator's report;

• (u) the date and signature by an authorised person on behalf of the verifier, including his name.

• (a) the size and nature of the misstatement, non-conformity or non-compliance with Implementing Regulation (EU) 2018/2066, Delegated Regulation (EU) 2019/331, Implementing Regulation (EU) 2019/1842 or Implementing Regulation (EU) 2023/2441;

• (b) why the misstatement has material effect, or not;

• (c) to which element of the operator’s or aircraft operator’s report the misstatement refers, or to what element of the monitoring plan, the monitoring methodology plan or the climate-neutrality plan the non-conformity refers;

• (d) to which Article in Implementing Regulation (EU) 2018/2066, Delegated Regulation (EU) 2019/331, Implementing Regulation (EU) 2019/1842 or Implementing Regulation (EU) 2023/2441 the non-compliance relates.

Article 28

Limitation of scope

The verifier may conclude that the scope of the verification referred to in Article 27(1)(c) and Article 27(1) (ca) is too limited in any of the following situations:

• (a) data are missing that prevent a verifier from obtaining the evidence required to reduce the verification risk to the level needed to obtain reasonable level of assurance;

• (b) the monitoring plan is not approved by the competent authority;

• (c) the monitoring plan, monitoring methodology plan or climate-neutrality plan, as appropriate, does not provide sufficient scope or clarity to conclude on the verification;

• (d) the operator or aircraft operator has failed to make sufficient information available to enable the verifier to carry out the verification;

• (e) the monitoring methodology plan has not been approved by the competent authority;

• (f) the climate-neutrality plan has not been checked and deemed compliant by the competent authority in accordance with Article 22b(1), second subparagraph, point (c), of Delegated Regulation (EU) 2019/331.

Article 29

Addressing outstanding non-material non-conformities

If the operator or aircraft operator has not corrected those non-conformities pursuant to Article 69(4) of Implementing Regulation (EU) 2018/2066, the verifier shall consider whether the omission increases or may increase the risk of misstatements.

The verifier shall report in the verification report whether those non-conformities have been resolved by the operator or aircraft operator.

1a. For the purposes of the verification of the annual activity level report, the verifier shall assess whether the operator has corrected the non-conformities indicated in the verification report related to the corresponding baseline data report, the new entrant data report or the annual activity level report from the previous activity level reporting period.

If the operator has not corrected those non-conformities, the verifier shall consider whether the omission increases or may increase the risk of misstatements.

The verifier shall report in the verification report whether those non-conformities have been resolved by the operator.

Article 30

Improvement of the monitoring and reporting process

• (a) the operator's or aircraft operator's risk assessment;

• (b) the development, documentation, implementation and maintenance of data flow activities and control activities as well as the evaluation of the control system;

• (c) the development, documentation, implementation and maintenance of procedures for data flow activities and control activities as well as other procedures that an operator or aircraft operator has to establish pursuant to Implementing Regulation (EU) 2018/2066 or Article 11(2) of Delegated Regulation (EU)  2019/331;

• (d) the monitoring and reporting of emissions, including in relation to achieving higher tiers, reducing risks and enhancing efficiency in the monitoring and reporting;

• (da) the monitoring and reporting of non-CO2 aviation effects;

• (e) the monitoring and reporting of data for baseline data reports, new entrant data reports and annual activity level reports, including in relation to achieving the highest level of accuracy concerning data sources listed in Annex VII to Delegated Regulation (EU) 2019/331, reducing risks and enhancing efficiency in monitoring and reporting;

• (f) the collecting, processing and reporting of data for climate-neutrality reports, including in relation to milestones and targets.

Where the operator or aircraft operator has not implemented those recommendations or has not implemented them correctly, the verifier shall assess the impact this has on the risk of misstatements and non-conformities.

Article 30a

Addressing observations on implementation of energy efficiency recommendations

Where observations or findings were reported in the verification report referred to in Article 27(3), point (rc), the verifier shall check during the verification of the annual activity level report in the following year what action the operator has taken as a result of those observations and whether this impacts the verifier’s confirmation that the implementation of outstanding recommendations for the purposes of applying Article 22a(1) of Delegated Regulation (EU) 2019/331 have been completed.

Article 31

Simplified verification for installations

The operator shall submit an application to the competent authority requesting the competent authority to approve the verifier's decision not to carry out the site visit.

On an application submitted by the operator concerned, the competent authority shall decide whether to approve the verifier's decision not to carry out the site visit, taking into consideration all of the following elements:

• (a) the information provided by the verifier on the outcome of the risk analysis;

• (b) information that the relevant data can be remotely accessed;

• (c) evidence that the requirements laid down in paragraph 3 are not applicable to the installation;

• (d) evidence that the conditions for not carrying out the site visits are met.

• (a) when an operator’s emission report or annual activity level report is verified for the first time by the verifier;

• (b) for the purposes of verifying the operator’s emission report, if a verifier has not carried out a site visit in two reporting periods immediately preceding the current reporting period;

• (ba) for the purposes of verifying the operator’s annual activity level report, if a verifier has not carried out a site visit during the verification of an annual activity level report or a baseline data report in the two activity level reporting periods immediately preceding the current activity level reporting period;

• (c) if, during the reporting period, there have been significant modifications of the monitoring plan including those referred to in Article 15(3) of Implementing Regulation (EU) 2018/2066;

• (ca) if, during the activity level reporting period, there have been significant changes to the installation or its sub-installations which require significant modifications to the monitoring methodology plan, including those changes referred to in Article 9(5) of Delegated Regulation (EU) 2019/331;

• (d) if an operator’s baseline data report, new entrant data report or climate-neutrality report is verified.

Article 32

Conditions for not carrying out site visits

The conditions for not carrying out site visits referred to in Article 31(1) are any of the following:

• (1) the verification of an operator’s emission report concerns a category A installation referred to in Article 19(2)(a) of Implementing Regulation (EU) 2018/2066 or a category B installation referred to in Article 19(2)(b) of that Implementing Regulation whereby:
• (a) the installation has only one source stream as referred to in Article 19(3)(c) of Implementing Regulation (EU) 2018/2066 which is natural gas, or one or more de minimis source streams which aggregated do not exceed the threshold for de minimis source streams laid down in Article 19 of Implementing Regulation (EU) 2018/2066;
• (b) the natural gas is monitored through fiscal metering which is subject to an appropriate legal regime for the control of fiscal meters and meets the required uncertainty levels related to the applicable tier;
• (c) default values for the calculation factors of natural gas are applied or whereby the calculation factors of natural gas are determined directly by an external gas transporter without any processing from the operator using online analysers that are subject to an appropriate legal regime for the control of fiscal analysers;

• (2) the verification of an operator’s emission report concerns a category A installation referred to in Article 19(2)(a) of Implementing Regulation (EU) 2018/2066 or a category B installation referred to in Article 19(2)(b) of that Implementing Regulation whereby:
• (a) the installation has only one source stream which is a fuel without process emissions, and that fuel is either a solid fuel directly combusted in the installation without intermediate storage, or a liquid or gaseous fuel for which there may be intermediate storage;
• (b) the activity data related to the source stream is monitored by using one of the following methods:
• (i) fiscal metering method which is subject to an appropriate legal regime for the control of fiscal meters and meets the required uncertainty levels related to the applicable tier;
• (ii) method based solely on invoice data taking into account stock changes if relevant;
• (c) only default values for calculation factors are applied;
• (d) the competent authority has allowed the installation to use a simplified monitoring plan in accordance with Article 13 of Implementing Regulation (EU) 2018/2066;

• (3) the verification of an operator’s emission report concerns an installation with low emissions as referred to in Article 47(2) of Implementing Regulation (EU) 2018/2066 and paragraphs (a) to (c) of point (2) are applicable;

• (3a) the verification of an operator’s annual activity level report concerns an installation as referred to in point 1, 2 or 3 whereby:
• (a) that installation has no other sub-installation than one sub-installation to which a product benchmark pursuant to Article 10(2) of Delegated Regulation (EU) 2019/331 is applicable; and
• (b) the production data relevant for the product benchmark has been evaluated as part of an audit for financial accounting purposes and the operator provides evidence thereof;

• (3b) the verification of an operator’s annual activity level report concerns an installation as referred to in point 1, 2 or 3 whereby:
• (a) the installation has a maximum of two sub-installations;
• (b) the second sub-installation contributes less than 5 % to the installation’s total final allocation of allowances; and
• (c) the verifier has sufficient data available to assess the split of sub-installations if relevant;

• (3c) the verification of an operator’s annual activity level report concerns an installation as referred to in point 1, 2 or 3 whereby:
• (a) the installation has only heat benchmark or district heating sub-installations; and
• (b) the verifier has sufficient data available to assess the split of sub-installations if relevant;

• (4) the verification of the operator’s emission report or annual activity level report concerns an installation located on an unmanned site whereby:
• (a) telemetered data from the unmanned site is sent directly to another location where all data is processed, managed and stored;
• (b) the same person is responsible for all data management and recording for the site;
• (c) the meters have already been inspected on site by the operator or a laboratory in accordance with Article 60 of Implementing Regulation (EU) 2018/2066 or Article 11 of Delegated Regulation (EU) 2019/331 and a signed document or date-stamped photographic evidence provided by the operator demonstrates that no metering or operational changes have occurred at the installation since that inspection;

• (5) the verification of the operator’s emission report or annual activity level report concerns an installation located on a remote or inaccessible site, in particular an off-shore installation, whereby:
• (a) there is a high level of centralisation of data collected from that site and transmitted directly to another location where all the data is processed, managed and stored with good quality assurance;
• (b) the meters have already been inspected on site by the operator or a laboratory in accordance with Article 60 of Implementing Regulation (EU) 2018/2066 or Article 11 of Delegated Regulation (EU) 2019/331 and a signed document or date-stamped photographic evidence provided by the operator demonstrates that no metering or operational changes have occurred at the installation since that inspection.

Point (2) may also be applied if, in addition to the source stream as referred to in point (a) of that point, the installation uses one or more de minimis source streams which aggregated do not exceed the threshold for de minimis source streams laid down in Article 19 of Implementing Regulation (EU) 2018/2066.

Point (3a)(b) must be applied if the sub-installation contributing 95 % or more to the installation’s total final allocation of allowances as referred to in point (3b)(b) is a sub-installation to which a product benchmark pursuant to Article 10(2) of Delegated Regulation (EU) 2019/331 is applicable.

Article 33

Simplified verification of the aircraft operator’s emission report

Article 33a

Simplified verification of the aircraft operator’s non-CO2 aviation effects report

• (a) a small emitter within the meaning of Article 55(1) of Implementing Regulation (EU) 2018/2066;

• (b) for the reporting period 2025 and 2026, an aircraft operator having total annual emissions lower than 3 000 tonnes of CO2 from flights other than those referred to in Article 28a(1), point (a), and Article 3c(8) of Directive 2003/87/EC.

Article 34

Simplified verification plans

Where a verifier uses a simplified verification plan, the verifier shall keep a record of justifications for using such plans in the internal verification documentation, including evidence that the conditions for using simplified verification plans have been met.

Article 34a

Virtual site visits for the verification of operator’s or aircraft operator’s report

The verifier shall take measures to reduce the verification risk to an acceptable level to obtain reasonable assurance that the operator’s or aircraft operator’s report is free from material misstatements. A physical visit to the site of the installation or aircraft operator shall be carried out without undue delay.

The decision to carry out a virtual site visit shall be based on the outcome of the risk analysis and after determining that the conditions for carrying out a virtual site visit are met. The verifier shall inform the operator or aircraft operator thereof without undue delay.

• (a) evidence that it is not possible to carry out a physical site visit because of the serious, extraordinary and unforeseeable circumstances, outside the control of the operator or aircraft operator;

• (b) information on how the virtual site visit will be carried out;

• (c) the information on the outcome of the risk analysis by the verifier;

• (d) evidence of the measures taken by the verifier to reduce the verification risk to an acceptable level to obtain reasonable assurance that the operator’s or aircraft operator’s report is free from material misstatements.

• (a) the competent authority has established that there are serious extraordinary and unforeseeable circumstances, outside the control of the operator or aircraft operator and immediate action is needed because of legally imposed national health reasons;

• (b) the operator or aircraft operator informs the competent authority about the verifier’s decision to carry out a virtual site visit, including the elements specified in paragraph 2.

The competent authority shall review the information provided by the operator or aircraft operator in accordance with point (b) during the assessment of the operator’s or aircraft operator’s report and inform the national accreditation body about the outcome of the assessment.

Article 34b

Virtual site visits for the verification of aircraft operator’s reports

• (a) when the aircraft operator’s emission report or non-CO2 aviation effects report is verified for the first time by the verifier;

• (b) if a verifier has not carried out a physical site visit in two reporting periods immediately preceding the current reporting period;

• (c) if, during the reporting period, there have been significant modifications to the monitoring plan including those referred to in Article 15(4) of Implementing Regulation (EU) 2018/2066;

• (d) if, for the previous reporting period, the compliance status figure in the Union Registry referred to in table XIV-I of Annex XIII to Commission Delegated Regulation (EU) 2019/1122 ([^E0004]) is other than the symbol A.

CHAPTER III REQUIREMENTS FOR VERIFIERS

Article 35

Sectoral scopes of accreditation

The verifier shall only issue a verification report to an operator or aircraft operator that performs an activity that is covered by the scope of the activity referred to in Annex I for which the verifier has been granted accreditation according to the provisions of Regulation (EC) No 765/2008 and this Regulation.

Article 36

Continued competence process

• (a) general competence criteria for all personnel undertaking verification activities;

• (b) specific competence criteria for each function within the verifier undertaking verification activities, in particular for the EU ETS auditor, EU ETS lead auditor, independent reviewer and technical expert;

• (c) a method to ensure the continued competence and regular evaluation of the performance of all personnel that undertake verification activities;

• (d) a process for ensuring ongoing training of the personnel undertaking verification activities;

• (e) a process for assessing whether the verification engagement falls within the scope of the verifier's accreditation, and whether the verifier has the competence, personnel and resources required to select the verification team and successfully complete the verification activities within the timeframe required.

The competence criteria referred to in point (b) of the first subparagraph shall be specific for each scope of accreditation in which these persons are carrying out verification activities.

In evaluating the competence of the personnel pursuant to point (c) of the first subparagraph, the verifier shall assess that competence against the competence criteria referred to in points (a) and (b).

The process referred to in point (e) of the first subparagraph shall also include a process for assessing whether the verification team holds all the competence and persons required to carry out verification activities for a specific operator or aircraft operator.

The verifier shall develop general and specific competence criteria which are in conformity with the criteria laid down in Article 37(4) and Articles 38, 39 and 40.

• (a) the competence criteria referred to in points (a) and (b) of the first subparagraph of paragraph 2 are developed in accordance with the competence requirements under this Regulation;

• (b) all issues that may be identified related to the setting of the general and specific competence criteria pursuant to points (a) and (b) of the first subparagraph of paragraph 2 are addressed;

• (c) all the requirements in the competence process are updated and maintained as appropriate.

The competent evaluator shall monitor those auditors during the verification of the operator’s or aircraft operator’s report or regulated entity’s report on the site of the installation, aircraft operator or regulated entity as appropriate, to determine whether they meet the competence criteria.

Article 37

Verification teams

• (a) have a clear understanding of their individual role in the verification process;

• (b) be able to communicate effectively in the language necessary to perform their specific tasks.

Where the verifier is carrying out verification of baseline data reports, new entrant data reports, annual activity level reports or climate-neutrality reports the verification team shall include in addition at least one person with the technical competence and understanding required to assess the specific technical aspects regarding the collection, monitoring and reporting of data relevant for free allocation.

Article 38

Competence requirements for EU ETS auditors and EU ETS lead auditors

• (a) knowledge of Directive 2003/87/EC, Implementing Regulation (EU) 2018/2066, Delegated Regulation (EU) 2019/331, Implementing Regulation (EU) 2019/1842 or Implementing Regulation (EU) 2023/2441 in the case of verification of the baseline data report, new entrant data report, annual activity level report or climate-neutrality report, this Regulation, relevant standards, and other relevant legislation, applicable guidelines, as well as relevant guidelines and legislation issued by the Member State in which the verifier is carrying out a verification;

• (b) knowledge and experience of data and information auditing, including:
• (i) data and information auditing methodologies, including the application of the materiality level and assessing the materiality of misstatements;
• (ii) analysing inherent risks and control risks;
• (iii) sampling techniques in relation to data sampling and checking the control activities;
• (iv) assessing data and information systems, IT systems, data flow activities, control activities, control systems and procedures for control activities;

• (c) the ability to perform the activities related to the verification of an operator’s or aircraft operator’s report or regulated entity’s report as required by Chapter II;

• (d) knowledge of and experience in the sector specific technical monitoring and reporting aspects that are relevant for the scope of activities referred to in Annex I in which the EU ETS auditor is carrying out verification.

Article 39

Competence requirements for independent reviewers

Article 40

Use of technical experts

Article 41

Procedures for verification activities

• (a) policies and responsibilities;

• (b) management review;

• (c) internal audits;

• (d) corrective action;

• (e) actions to address risk and opportunities and to take preventive action;

• (f) control of documented information.

Article 42

Records and communication

Article 43

Impartiality and independence

To ensure independence and impartiality, the verifier and any part of the same legal entity shall not be an operator or aircraft operator, the owner of an operator or aircraft operator or owned by them, nor shall the verifier have relations with the operator or aircraft operator that could affect its independence and impartiality. The verifier shall also be independent from bodies that trade emission allowances under the greenhouse gas emission allowances trading system established pursuant to Article 19 of Directive 2003/87/EC.

An unacceptable risk to impartiality or a conflict of interest referred to in the first sentence of the first subparagraph shall be considered to have arisen in particular in any of the following cases:

• (a) where a verifier or any part of the same legal entity provides consulting services to develop part of the monitoring and reporting process that is described in the monitoring plan approved by the competent authority or in the monitoring methodology plan, as applicable, including the development of the monitoring methodology, the drafting of the operator's or aircraft operator's report and the drafting of the monitoring plan or monitoring methodology plan;

• (b) where a verifier or any part of the same legal entity provides technical assistance to develop or maintain the system implemented to monitor and report emissions, non-CO2 aviation effects or data relevant for free allocation;

• (c) where a verifier carries out a verification of the climate-neutrality report and that verifier or any part of the same legal entity provides consulting services referred to in point (a), technical assistance referred to in point (b) or consultancy services regarding the measures and investments described in the climate-neutrality plan, including a quantitative and qualitative assessment of the estimated impacts on the greenhouse gas emissions reduction of these measures and investments;

• (d) where a verifier carries out a verification of the climate-neutrality report and that verifier or any part of the same legal entity provides consulting services referred to in point (a), technical assistance referred to in point (b) or consulting services to develop the climate-neutrality plan or draft the climate-neutrality report.

• (a) where the relationship between the verifier and the operator or aircraft operator is based on common ownership, common governance, common management or personnel, shared resources, common finances and common contracts or marketing;

• (b) where the operator or aircraft operator has received consulting services referred to in point (a) of paragraph 3 or technical assistance referred to in point (b) of that paragraph from a consultancy body, technical assistance body or another organisation having relations with the verifier and threatening the impartiality of the verifier.

For the purposes of point (b) of the first subparagraph, the verifier's impartiality shall be considered compromised where the relations between the verifier and the consultancy body, technical assistance body or the other organisation is based on common ownership, common governance, common management or personnel, shared resources, common finances, common contracts or marketing and common payment of sales commission or other inducement for the referral of new clients.

However, contracting individuals to carry out verification activities shall not constitute outsourcing for the purposes of the first subparagraph if the verifier, when contracting those persons, takes full responsibility for the verification activities performed by contracted personnel. When contracting individuals for carrying out verification activities the verifier shall require these individuals to sign a written agreement that they comply with the procedures of the verifier and that there is no conflict of interest in carrying out these verification activities.

6a. When verifying the same operator or aircraft operator as in the previous year, the verifier shall consider the risk to impartiality and take measures to reduce the risk to impartiality.

CHAPTER IIIa VERIFICATION OF REGULATED ENTITY’S REPORTS

Article 43a

Reliability of verification of regulated entity’s reports

Article 43b

General obligations of the verifier

• (a) the regulated entity’s report is complete and meets the requirements laid down in Annexes X and Xb to Implementing Regulation (EU) 2018/2066;