Commission Implementing Regulation (EU) 2023/2449 of 6 November 2023 laying down rules for the application of Regulation (EU) 2015/757 of the European Parliament and of the Council as regards templates for monitoring plans, emissions reports, partial emissions reports, documents of compliance, and reports at company level, and repealing Commission Implementing Regulation (EU) 2016/1927

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) 2015/757 of the European Parliament and of the Council of 29 April 2015 on the monitoring, reporting and verification of greenhouse gas emissions from maritime transport, and amending Directive 2009/16/EC (1), and in particular Article 6(5), Article 12(2) and Article 17(5) thereof,

Whereas:

(1) Commission Implementing Regulation (EU) 2016/1927 (2) provides for templates and technical rules for the submission of monitoring plans, emissions reports and documents of compliance pursuant to Regulation (EU) 2015/757.

(2) Regulation (EU) 2023/957 (3) amended Regulation (EU) 2015/757 in order to provide for the inclusion of maritime transport activities in the EU Emissions Trading System (‘EU ETS’) and for the monitoring, reporting and verification of emissions of methane (CH4) and nitrous oxide (N2O) and emissions from additional ship types. It also introduced an obligation for companies to report aggregated emissions data at company level (‘reports at company level’). Moreover, it introduced an obligation for the Commission to lay down the technical rules for the automatic submission of the templates for the submission of monitoring plans.

(3) Implementing Regulation (EU) 2016/1927 should be amended to reflect those changes. The extent of the necessary changes to Implementing Regulation (EU) 2016/1927 requires that the text be published in its entirety. Implementing Regulation (EU) 2016/1927 should therefore be repealed and replaced by this Regulation.

(4) The monitoring plan should contain at least the elements laid down in Article 6(3) of Regulation (EU) 2015/757. Without prejudice to Article 6(3) of Regulation (EU) 2015/757, and in accordance with the last paragraph of Article 10 of that Regulation, the monitoring plan should allow for the monitoring and reporting of fuel consumption and greenhouse gas emissions emitted on the basis of other voluntary criteria.

(5) When providing information on elements and procedures as part of the monitoring plan pursuant to Article 6(3) of Regulation (EU) 2015/757, it should be possible for companies to also refer to procedures or systems effectively implemented as part of their existing management systems, such as the International Safety Management Code (ISM Code) (4), the Ship Energy Efficiency Management Plan (the SEEMP) (5), or to systems and controls covered by harmonised quality, environmental or energy management standards, such as EN ISO 9001:2015, EN ISO 14001:2015 or EN ISO 50001:2011. In such cases or when the relevant procedures, pursuant to the rules on the monitoring of emissions laid down in Annexes I and II to Regulation (EU) 2015/757, are already described in established written procedures, monitoring plans should be allowed to include a brief description or a summary of such procedures.

(6) To make monitoring easier, it is appropriate to allow the use of default values for the level of uncertainty associated with fuel monitoring taking into consideration the guidelines developed by the Commission.

(7) It is necessary to lay down specifications for an electronic template for emissions reports. This is needed to ensure that verified emissions reports are submitted electronically and that they contain complete and standardised aggregated annual information.

(8) The emissions report should cover the minimum content as laid down in Article 11(3) of Regulation (EU) 2015/757, including the results of the annual monitoring. It should also allow for the reporting of additional information that can help understanding of the average operational energy efficiency indicators reported on a voluntary basis.

(9) Pursuant to Article 11(2) of Regulation (EU) 2015/757, where there is a change of company in respect of a ship, a report at ship level is to be submitted by the previous company, covering the same elements as the annual emissions report referred to in Article 11(1) of that Regulation but limited to the period corresponding to the activities carried out under the previous company’s responsibility (‘partial emissions reports’). The specifications for an electronic template for emissions reports referred to in Article 11(1) of Regulation (EU) 2015/757 should also apply to partial emissions reports.

(10) The rules establishing an electronic template for documents of compliance should be amended with a view to aligning them with the changes introduced to the company information and ship identification details in the templates for the monitoring plans.

(11) Pursuant to Article 11a(2) of Regulation (EU) 2015/757, companies are to submit aggregated emissions data at company level (‘reports at company level’) to their administering authority responsible from 2025. In order to ensure that those reports contain standardised information allowing for harmonised implementation of reporting obligations at company level, it is necessary to lay down specifications for an electronic template for such reports.

(12) The reports at company level should at least cover the content laid down in Article 11a of Regulation (EU) 2015/757. They should also cover elements required for the submission of verified emissions to the Union Registry pursuant to Article 31 of Commission Delegated Regulation (EU) 2019/1122 (6).

(13) Maritime transport greenhouse gas emissions will be included in the EU ETS from the reporting period starting on 1 January 2024 and methane and nitrous oxide emissions will be included in the scope of Regulation (EU) 2015/757 from the reporting period starting on 1 January 2024. The application of this Regulation should therefore be deferred to that date.

(14) The measures provided for in this Regulation are in accordance with the opinion of the Climate Change Committee,

HAS ADOPTED THIS REGULATION:

Article 1

Electronic template of the monitoring plan

Article 2

Electronic template of the emissions report and partial emissions report

Article 3

Electronic template of the document of compliance

Article 4

Electronic template of the report at company level

Article 5

Repeal

Article 6

Entry into force

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.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 6 November 2023.

For the Commission The President Ursula VON DER LEYEN

(1) OJ L 123, 19.5.2015, p. 55.

(2) Commission Implementing Regulation (EU) 2016/1927 of 4 November 2016 on templates for monitoring plans, emissions reports and documents of compliance pursuant to Regulation (EU) 2015/757 of the European Parliament and of the Council on monitoring, reporting and verification of carbon dioxide emissions from maritime transport (OJ L 299, 5.11.2016, p. 1).

(3) Regulation (EU) 2023/957 of the European Parliament and of the Council of 10 May 2023 amending Regulation (EU) 2015/757 in order to provide for the inclusion of maritime transport activities in the EU Emissions Trading System and for the monitoring, reporting and verification of emissions of additional greenhouse gases and emissions from additional ship types (OJ L 130, 16.5.2023, p. 105).

(4) Adopted by the International Maritime Organisation (IMO) by Assembly Resolution A.741(18).

(5) Regulation 22 Marpol Annex VI.

(6) Commission Delegated Regulation (EU) 2019/1122 of 12 March 2019 supplementing Directive 2003/87/EC of the European Parliament and of the Council as regards the functioning of the Union Registry (OJ L 177, 2.7.2019, p. 3).