Commission Delegated Regulation (EU) 2025/927 of 20 May 2025 supplementing Directive 2003/87/EC of the European Parliament and of the Council as regards measures adopted by the International Civil Aviation Organization for the monitoring, reporting and verification of aviation emissions for the purpose of implementing a global market-based measure and repealing Commission Delegated Regulation (EU) 2019/1603

THE EUROPEAN COMMISSION,

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

Having regard to Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a system for greenhouse gas emission allowance trading within the Union and amending Council Directive 96/61/EC (1), and in particular Article 28c thereof,

Whereas:

(1) Aviation activities are included in the system for greenhouse gas emission allowance trading within the Union (‘EU ETS’) established by Directive 2003/87/EC.

(2) Directive 2003/87/EC was amended by Directive (EU) 2023/958 of the European Parliament and of the Council (2) to provide for an increased contribution by aviation to the Union’s economy-wide emission reduction target and to appropriately implement the Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA) of the International Civil Aviation Organization (ICAO). That amendment maintains the scope of the EU ETS for intra-European flights until 2026 and applies CORSIA to flights of aircraft operators based in the European Economic Area (EEA), other than flights within the EEA and flights between the EEA and Switzerland and the United Kingdom.

(3) CORSIA has been in operation since 2019 for monitoring, reporting and verification of carbon dioxide emissions. It is intended to be a globally applied market-based measure, which aims to offset international aviation carbon dioxide emissions from January 2021.

(4) On 27 June 2018, the ICAO Council adopted the first edition of Annex 16, Volume IV, to the Convention on International Civil Aviation signed on 7 December 1944, establishing the International Standards and Recommended Practices on Environmental Protection for CORSIA (CORSIA SARPs). The Union and its Member States have been implementing CORSIA as appropriate from the start of the period 2021–2023, in accordance with Council Decision (EU) 2020/954 (3). ICAO adopted the Second Edition of the CORSIA SARPs on 20 March 2023. It became effective on 31 July 2023 and became applicable on 1 January 2024.

(5) Pursuant to Article 28c of Directive 2003/87/EC, Commission Delegated Regulation (EU) 2019/1603 (4) was adopted to provisionally implement the CORSIA rules for the monitoring, reporting and verification of aviation emissions. Directive 2003/87/EC was subsequently amended in order to appropriately implement CORSIA into Union law. Therefore, the provisional rules laid down in Delegated Regulation (EU) 2019/1603 should be updated to bring them in line with the most recent provisions set out in Directive 2003/87/EC. This alignment requires the appropriate regulation of the monitoring, reporting and verification of the use of CORSIA eligible fuels and of cancellation of emissions units for offsetting under CORSIA. In light of the extent of modifications and in the interest of clarity, this Regulation should replace Delegated Regulation (EU) 2019/1603.

(6) Arrangements for the monitoring and reporting of emissions as well as the verification of emission reports apply, for the purposes of the EU ETS, in accordance with Commission Implementing Regulations (EU) 2018/2066 (5) and (EU) 2018/2067 (6). For reasons of administrative efficiency and to minimise compliance costs for operators, it is appropriate to apply the same provisions for the implementation of ICAO’s CORSIA, while setting diverging rules in this Regulation, where appropriate.

(7) In order to ensure alignment with the relevant instruments adopted at ICAO and to avoid any distortion of competition, apart from the international flights covered by Annex I to Directive 2003/87/EC, this Regulation should also apply to flights which depart from or arrive in an aerodrome situated in one of the overseas countries and territories, as listed in Annex II to the Treaty on the Functioning of the European Union.

(8) It should be possible to certify a batch of alternative aviation fuel under several schemes if it fulfils the criteria for each of those schemes. In order to prevent double claiming, aircraft operators should submit a declaration listing all greenhouse gas schemes they participate in, confirming that no amount of the alternative aviation fuel is reported more than once. Notably, Implementing Regulation (EU) 2018/2066 introduced the principle of proportionality for the reporting rules for the use of alternative aviation fuels. Where alternative aviation fuels cannot be physically attributed at an aerodrome to a specific flight, the aircraft operator should report the fuel under the EU ETS in proportion with its emissions on flights covered by the EU ETS. In this case, it should be possible for the aircraft operator to report and claim the remaining alternative aviation fuels under CORSIA.

(9) In order to ensure transparency, Member States should transmit relevant data to the ICAO Secretariat following the timelines set out in this Regulation. Specifically, Member States should submit the list of aircraft operators they administer as well as the list of verifiers that obtained CORSIA accreditation from the national accreditation body in that Member State. Additionally, for the purpose of calculation of the annual sector growth factor by the ICAO Secretariat, Member States should transmit verified emissions data concerning all international flights of aircraft operators they administer. That reporting does not define the volume of emissions used for the calculation of CORSIA offsetting requirements pursuant to Commission Implementing Regulation (EU) 2024/1879 (7). Furthermore, at the end of each CORSIA period, Member States should also transmit relevant verified data to the ICAO Secretariat concerning emissions unit cancellation completed by aircraft operators they administer.

(10) To calculate the final offsetting requirements for the purpose of CORSIA for 2024 pursuant to Implementing Regulation (EU) 2024/1879, Member States are to take into account any reductions from the CORSIA eligible fuels used in 2024. This Regulation should therefore apply to the emissions and use of CORSIA eligible fuels that have occurred since 1 January 2024.

(11) In order to ensure the application of the rules laid down in this Regulation in a timely manner, it should enter into force without delay.

(12) Delegated Regulation (EU) 2019/1603 should therefore be repealed,

HAS ADOPTED THIS REGULATION:

Article 1

Scope

(a) flights covered by Annex I to Directive 2003/87/EC;

(b) flights which depart from or arrive in an aerodrome situated in one of the overseas countries and territories listed in Annex II to the Treaty on the Functioning of the European Union.

Article 2

Definitions

For the purposes of this Regulation, the following definitions shall apply:

(1) ‘CORSIA eligible fuel’ means an aviation fuel certified as CORSIA (Carbon Offsetting and Reduction Scheme for International Aviation) eligible fuel by sustainability certification schemes listed in Annex I to this Regulation;

(2) ‘emissions unit’ means an emissions unit as referred to in Article 11a(1) of Directive 2003/87/EC for the purpose of Article 12(9) of that Directive;

(3) ‘emissions unit programme’ means a programme that supplies the emissions units.

Article 3

Administering Member State

Article 4

Monitoring and reporting of emissions

Aircraft operators shall monitor and report emissions from flights referred to in Article 1(2) of this Regulation and shall be subject to the same requirements as those laid down in Implementing Regulation (EU) 2018/2066, save as otherwise provided in this Regulation.

Article 5

Monitoring and reporting of CORSIA eligible fuels

(a) fuel type, including type of fuel, feedstock and conversion process;

(b) total mass of the neat CORSIA eligible fuels claimed (expressed in tonnes) per fuel type;

(c) life cycle emissions values;

(d) reductions claimed from the use of each CORSIA eligible fuel as calculated in accordance with Article 4(3) of Implementing Regulation (EU) 2024/1879;

(e) total reductions claimed from the use of all CORSIA eligible fuels.

Article 6

Verification of data on emissions and CORSIA eligible fuels

(a) the amount of reductions claimed from the use of CORSIA eligible fuels is materially fair and an accurate representation of reductions over the reporting period, and is supported by sufficient and appropriate internal and external evidence;

(b) the batches of CORSIA eligible fuels claimed have not also been claimed by the aircraft operator under any other voluntary or mandatory greenhouse gas schemes it has participated in (where the CORSIA eligible fuels may be claimed), during the relevant CORSIA period, as well as the CORSIA period immediately preceding that period;

(c) the aircraft operator has monitored, calculated and reported its use of CORSIA eligible fuels over the reporting period in accordance with Article 5.

(a) any internal aircraft operator procedures for CORSIA eligible fuels, including aircraft operator controls to ensure that claimed CORSIA eligible fuels are certified as such by sustainability certification schemes listed in Annex I to this Regulation;

(b) checks that there is no double claiming of the same batches of CORSIA eligible fuel or other alternative aviation fuel, in particular that the CORSIA eligible fuel or other alternative aviation fuels purchased is not claimed to be used in an earlier report, or in another greenhouse gas scheme. Any inconsistency outside of this mandatory check should be included in the verification report for further consideration by the Member State;

(c) an assessment of verification risk with introduction of appropriate changes to the verification plan;

(d) an assessment of whether there is sufficient access to relevant internal and external information to obtain sufficient confidence in each CORSIA eligible fuel claim.

Article 7

Reporting on emissions unit cancellation