Commission Implementing Regulation (EU) 2025/1192 of 18 June 2025 amending Implementing Regulation (EU) 2018/2067 as regards certain aspects on the verification of data and on the accreditation of verifiers

• ‘(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.’;

• (29) in Article 43l, the following paragraph 5a is inserted:

‘5a.   For the purposes of verifying the regulated entity’s reports, the verifier shall check, as part of the check referred to in paragraph 1:

• (a) the regulated entity’s evidence demonstrating compliance of zero-rated biomass fuels with the sustainability and greenhouse gas savings criteria laid down in Article 29(2) to (7) and (10) of Directive (EU) 2018/2001;

• (b) the regulated entity’s evidence demonstrating compliance of zero-rated renewable fuel of non-biologic origin or recycled carbon fuels with the greenhouse gas savings criteria laid down in Article 29a of Directive (EU) 2018/2001;

• (c) the regulated entity’s evidence demonstrating all of the following:

• (i) compliance of zero-rated synthetic low carbon fuels with the greenhouse gas emission reduction threshold as referred to in Article 2, point (13), of Directive (EU) 2024/1788;

• (ii) whether the carbon content of synthetic low carbon fuels have been subject to prior surrendering of allowances under Directive 2003/87/EC.’

;

• (30) Article 43w is amended as follows:

• (a) paragraph 1 is amended as follows:

• (i) points (a), (b) and (c) are replaced by the following:

• ‘(a) all the fuel streams released for consumption by the regulated entity are commercial standard fuels or fuels equivalent to commercial standard fuels pursuant to Article 75k(2) of Implementing Regulation (EU) 2018/2066;

• (b) default values are applied for the emission factor and unit conversion factor;

• (c) for the biomass fraction, a default value is applied or where all of the following apply:

• (i) tier 3b is applied for determining the biomass fraction of the fuel stream in accordance with Annex IIa, section 2.3 of Implementing Regulation (EU) 2018/2066;

• (ii) the verifier is provided with access to all relevant records on the mass balance documentation in accordance with Article 30(1) of Directive (EU) 2018/2001 and evidence of compliance with sustainability or greenhouse gas savings criteria;

• (iii) the regulated entity provides the verifier with access to all relevant personnel for interviews.’;

• (ii) the following point (d) is added:

• ‘(d) for each fuel stream, a scope factor of 1 applies pursuant to Article 75l(1) of Implementing Regulation (EU) 2018/2066, or a default scope factor value applies pursuant to Article 75l(6) of that Regulation;’;

• (b) paragraph 3 is amended as follows:

• (i) point (c) is replaced by the following:

• ‘(c) default values are applied for the emission factor and unit conversion factor;’;

• (ii) point (d) is replaced by the following:

• ‘(d) for the biomass fraction a default value is applied or where all of the following apply:

• (i) tier 3b is applied for determining the biomass fraction of the fuel stream in accordance with Annex IIa, section 2.3 of Implementing Regulation (EU) 2018/2066;

• (ii) the verifier is provided with access to all relevant records on the mass balance documentation in accordance with Article 30(1) of Directive (EU) 2018/2001 and evidence of compliance with sustainability or greenhouse gas savings criteria;

• (iii) the regulated entity provides the verifier with access to all relevant personnel for interviews.’;

• (iii) the following point (e) is added:

• ‘(e) for each fuel stream, a scope factor of 1 applies pursuant to Article 75l(1) of Implementing Regulation (EU) 2018/2066, or a default scope factor value applies pursuant to Article 75l(6) of that Regulation.’;

• (31) Article 43x is replaced by the following:

‘Article 43x

Simplified verification plan, virtual site visits and simplified verification

1. Articles 34 and 34a shall apply to the verification of regulated entity’s emissions covered by Chapter IVa of Directive 2003/87/EC. For that purpose, any reference to operator, installation and aircraft operator shall be read as if it were a reference to the regulated entity.

1. For the purpose of verifying a regulated entity’s emissions report pertaining to the reporting periods 2025 and 2026, the verifier may, based on the risk analysis, decide not to carry out checks on the methodology to determine the released fuel amounts if the quantity of the released fuel amounts in the regulated entity’s emission report is determined based on methodology as referred to in Article 75j(1)(a) of Implementing Regulation (EU) 2018/2066 and any of the following applies:

• (a) there is evidence from an independent source that the fuel quantities determined by the methods as referred to in Article 75j(1)(a) of Regulation (EU) 2018/2066 correspond to the released fuel amounts in the regulated entity’s emission report;

• (b) the released fuel amounts in the regulated entity’s emission report are generated from the computerised system used for the movement and surveillance of excise goods referred to in Article 20(2) of Council Directive (EU) 2020/262[^ntr*3-L_202501192EN.000101-E0015], without any change by the regulated entity.

1. The regulated entity shall provide the verifier with access to the evidence as referred to in paragraph 2, (point (a) and evidence from computerised system as referred to in paragraph 2, (point (b), in order to cross-check the quantity of the fuel amounts in the evidence with the released fuel amounts in the annual emission reports.

1. Article 43v(7)(a) shall not apply if the conditions laid down in Article 43w(3) are applicable and the verifier has decided not to carry out checks on the methodology to determine the released fuel amounts in accordance with paragraph 2.

1. Article 43v(7)(a) shall not apply if the conditions laid down in Article 43w(2) are applicable.

[^ntr*3-L_202501192EN.000101-E0015]: Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty, (OJ L 58, 27.2.2020, p. 4, ELI: http://data.europa.eu/eli/dir/2020/262/oj).’;"

• (32) Article 44 is amended as follows:

• (a) the second subparagraph is replaced by the following:

‘For the purpose of verifying baseline data reports, new entrant data reports, annual activity level reports or climate-neutrality reports, a verifier issuing a verification report to an operator shall in addition be accredited for activity group No 98 referred to in Annex I.’;

• (b) the following third and fourth subparagraphs are added:

‘By way of derogation from the first subparagraph, where the aircraft operator includes its own flight information, data on flight trajectories or aircraft properties in NEATS or a third party IT tool approved by the Commission pursuant to Article 56a(7) and (8) of Implementing Regulation (EU) 2018/2066 and the remainder of the non-CO2 aviation effects report is populated from NEATS or that third-party IT tool, independently from any input and without amendment by the aircraft operator, a verifier carrying out the verification of that aircraft operator‘s non-CO2 aviation effects report may be accredited for activity group 12a referred to in Annex I.

The accreditation certificates for the verification of aircraft operator’s emissions reports issued under activity group 12 of the scope of accreditation, which are valid on 31 March 2025, shall be considered issued for activity group 12a under the scope of accreditation’;

• (33) in Article 58(2), the second subparagraph is replaced by the following:

‘The assessment team shall include at least one person with the knowledge of the monitoring and reporting of greenhouse gas emissions or non-CO2 aviation effects pursuant to Implementing Regulation (EU) 2018/2066 that are relevant for the scope of accreditation and the competence and understanding required to assess the verification activities within the installation, aircraft operator or regulated entity for that scope, and at least one person with the knowledge of relevant national legislation and guidance.’;

• (34) in Article 59(1), point (b) is replaced by the following:

• ‘(b) have knowledge of Directive 2003/87/EC, Implementing Regulation (EU) 2018/2066, Delegated Regulation (EU) 2019/331 and Implementing Regulation (EU) 2019/1842 where the assessor assesses the verifier’s competence and performance for scope no 98 referred to in Annex I of this Regulation, Implementing Regulation (EU) 2023/2441 where the assessor assesses a verifier carrying out verification of a climate-neutrality report, this Regulation, relevant standards and other relevant legislation as well as applicable guidelines;’;

• (35) in Article 60(2), point (a) is replaced by the following:

• ‘(a) have knowledge of Directive 2003/87/EC, Implementing Regulation (EU) 2018/2066, Delegated Regulation (EU) 2019/331 and Implementing Regulation (EU) 2019/1842 where the technical expert assesses the verifier’s competence and performance for scope no 98 referred to in Annex I of this Regulation, Implementing Regulation (EU)2023/2441 where the technical expert assesses a verifier carrying out verification of a climate-neutrality report, this Regulation, relevant standards, and other relevant legislation as well as applicable guidelines;’;

• (36) in Article 69, paragraph 1 is replaced by the following:

‘1.   Member States may require verifiers to use electronic templates or specific file formats for verification reports in accordance with Article 74(1) or Article 75u of Implementing Regulation (EU) 2018/2066, in accordance with Article 13 of Delegated Regulation (EU) 2019/331, or in accordance with Article 3(3) of Implementing Regulation (EU) 2019/1842.’

;

• (37) in Article 77(1), point (b) is replaced by the following:

• ‘(b) the address and contact details of the operators or aircraft operators whose emission reports, non-CO2 aviation effects reports, baseline data reports, new entrant data reports, annual activity level reports or climate-neutrality reports are subject to its verification;’;

• (38) Annex I is amended in accordance with the Annex to this Regulation.

Article 2

Entry into force and application

This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union.

Article 1 , points (11)(c), (11)(d) and (11)(e), (19)(b)(iii) and (29) shall apply from 1 January 2025 to the verification of emissions occurring from 1 January 2024 onwards.

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

Done at Brussels, 18 June 2025.

For the Commission

The President

Ursula VON DER LEYEN

ANNEX

Annex I to Implementing Regulation (EU) 2018/2067 is amended as follows:

• (1) the first paragraph is replaced by the following:

‘The scope of accreditation of verifiers shall be indicated in the accreditation certificate using the following groups of activities pursuant to Annexes I and Chapter IVa of Directive 2003/87/EC and other activities pursuant to Articles 10a, 10b and 24 of Directive 2003/87/EC. Those provisions shall equally apply to verifiers certified by a national authority in accordance with Article 55(2) of this Regulation.’;

• (2) the table is amended as follows:

• (a) the fourteenth row regarding the activity group 12 is replaced by the following:

• (b) the fifteenth row regarding the activity group 98 is replaced by the following:

ELI: http://data.europa.eu/eli/reg_impl/2025/1192/oj

ISSN 1977-0677 (electronic edition)