DIRECTIVE (EU) 2018/2001 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 11 December 2018 on the promotion of the use of energy from renewable sources (recast) (Text with EEA relevance)

Article 1 Subject matter

Article 1

Subject matter

This Directive establishes a common framework for the promotion of energy from renewable sources. It sets a binding Union target for the overall share of energy from renewable sources in the Union's gross final consumption of energy in 2030. It also lays down rules on financial support for electricity from renewable sources, on self-consumption of such electricity, on the use of energy from renewable sources in the heating and cooling sector and in the transport sector, on regional cooperation between Member States, and between Member States and third countries, on guarantees of origin, on administrative procedures and on information and training. It also establishes sustainability and greenhouse gas emissions saving criteria for biofuels, bioliquids and biomass fuels.

Article 2 Definitions

Article 2

Definitions

For the purposes of this Directive, the relevant definitions in Directive 2009/72/EC of the European Parliament and of the Council ( 1 ) apply.

The following definitions also apply:

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(1)

‘energy from renewable sources’ or ‘renewable energy’ means energy from renewable non-fossil sources, namely wind, solar (solar thermal and solar photovoltaic) and geothermal energy, osmotic energy, ambient energy, tide, wave and other ocean energy, hydropower, biomass, landfill gas, sewage treatment plant gas, and biogas;

(1a)

‘industrial grade roundwood’ means saw logs, veneer logs, round or split pulpwood, as well as all other roundwood that is suitable for industrial purposes, excluding roundwood the characteristics of which, such as species, dimensions, rectitude and node density, make it unsuitable for industrial use as defined and duly justified by Member States according to the relevant forest and market conditions;

▼B

(2)

‘ambient energy’ means naturally occurring thermal energy and energy accumulated in the environment with constrained boundaries, which can be stored in the ambient air, excluding in exhaust air, or in surface or sewage water;

(3)

‘geothermal energy’ means energy stored in the form of heat beneath the surface of solid earth;

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(4)

‘gross final consumption of energy’ means the energy commodities delivered for energy purposes to industry, transport, households, services including public services, agriculture, forestry and fisheries, the consumption of electricity and heat by the energy branch for electricity and heat production, and losses of electricity and heat in distribution and transmission;

▼B

(5)

‘support scheme’ means any instrument, scheme or mechanism applied by a Member State, or a group of Member States, that promotes the use of energy from renewable sources by reducing the cost of that energy, increasing the price at which it can be sold, or increasing, by means of a renewable energy obligation or otherwise, the volume of such energy purchased, including but not restricted to, investment aid, tax exemptions or reductions, tax refunds, renewable energy obligation support schemes including those using green certificates, and direct price support schemes including feed-in tariffs and sliding or fixed premium payments;

(6)

‘renewable energy obligation’ means a support scheme requiring energy producers to include a given share of energy from renewable sources in their production, requiring energy suppliers to include a given share of energy from renewable sources in their supply, or requiring energy consumers to include a given share of energy from renewable sources in their consumption, including schemes under which such requirements may be fulfilled by using green certificates;

(7)

‘financial instrument’ means a financial instrument as defined in point (29) of Article 2 of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council ( 2 );

(8)

‘SME’ means a micro, small or medium-sized enterprise as defined in Article 2 of the Annex to Commission Recommendation 2003/361/EC ( 3 );

(9)

‘waste heat and cold’ means unavoidable heat or cold generated as by-product in industrial or power generation installations, or in the tertiary sector, which would be dissipated unused in air or water without access to a district heating or cooling system, where a cogeneration process has been used or will be used or where cogeneration is not feasible;

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(9a)

‘renewables acceleration area’ means a specific location or area, whether on land, sea or inland waters, which a Member State designated as particularly suitable for the installation of renewable energy plants;

(9b)

‘solar energy equipment’ means equipment that converts energy from the sun into thermal or electrical energy, in particular solar thermal and solar photovoltaic equipment;

▼B

(10)

‘repowering’ means renewing power plants that produce renewable energy, including the full or partial replacement of installations or operation systems and equipment for the purposes of replacing capacity or increasing the efficiency or capacity of the installation;

(11)

‘distribution system operator’ means an operator as defined in point (6) of Article 2 of Directive 2009/72/EC and in point (6) of Article 2 of Directive 2009/73/EC of the European Parliament and of the Council ( 4 );

(12)

‘guarantee of origin’ means an electronic document which has the sole function of providing evidence to a final customer that a given share or quantity of energy was produced from renewable sources;

(13)

‘residual energy mix’ means the total annual energy mix for a Member State, excluding the share covered by cancelled guarantees of origin;

(14)

‘renewables self-consumer’ means a final customer operating within its premises located within confined boundaries or, where permitted by a Member State, within other premises, who generates renewable electricity for its own consumption, and who may store or sell self-generated renewable electricity, provided that, for a non-household renewables self-consumer, those activities do not constitute its primary commercial or professional activity;

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(14a)

‘bidding zone’ means a bidding zone as defined in Article 2, point (65), of Regulation (EU) 2019/943 of the European Parliament and of the Council ( 5 );

(14b)

‘innovative renewable energy technology’ means renewable energy generation technology that improves, in at least one way, comparable state-of-the-art renewable energy technology or that renders renewable energy technology that is not fully commercialised or that involves a clear degree of risk exploitable;

(14c)

‘smart metering system’ means a smart metering system as defined in Article 2, point (23), of Directive (EU) 2019/944 of the European Parliament and of the Council ( 6 );

(14d)

‘recharging point’ means a recharging point as defined in Article 2, point (48), of Regulation (EU) 2023/1804 of the European Parliament and of the Council ( 7 );

(14e)

‘market participant’ means a market participant as defined in Article 2, point (25), of Regulation (EU) 2019/943;

(14f)

‘electricity market’ means electricity markets as defined in Article 2, point (9), of Directive (EU) 2019/944;

(14g)

‘domestic battery’ means a stand-alone rechargeable battery of rated capacity greater than 2 kwh, which is suitable for installation and use in a domestic environment;

(14h)

‘electric vehicle battery’ means an electric vehicle battery as defined in Article 3(1), point (14), of Regulation (EU) 2023/1542 of the European Parliament and of the Council ( 8 );

(14i)

‘industrial battery’ means an industrial battery as defined in Article 3(1), point (13), of Regulation (EU) 2023/1542;

(14j)

‘state of health’ means state of health as defined in Article 3(1), point (28), of Regulation (EU) 2023/1542;

(14k)

‘state of charge’ means state of charge as defined in Article 3(1), point (27), of Regulation (EU) 2023/1542;

(14l)

‘power set point’ means the dynamic information held in a battery’s management system prescribing the electric power settings at which the battery should optimally operate during a recharging or a discharging operation, so that its state of health and operational use are optimised;

(14m)

‘smart recharging’ means a recharging operation in which the intensity of electricity delivered to the battery is adjusted dynamically, on the basis of information received through electronic communication;

(14n)

‘regulatory authority’ means a regulatory authority as defined in Article 2, point (2), of Regulation (EU) 2019/943;

(14o)

‘bi-directional recharging’ means bi-directional recharging as defined in Article 2, point (11), of Regulation (EU) 2023/1804;

(14p)

‘normal power recharging point’ means a normal power recharging point as defined in Article 2, point (37), of Regulation (EU) 2023/1804;

(14q)

‘renewable energy purchase agreement’ means a contract under which a natural or legal person agrees to purchase renewable energy directly from a producer, which encompasses, but is not limited to, renewables power purchase agreements and renewables heating and cooling purchase agreements;

▼B

(15)

‘jointly acting renewables self-consumers’ means a group of at least two jointly acting renewables self-consumers in accordance with point (14) who are located in the same building or multi-apartment block;

(16)

‘renewable energy community’ means a legal entity:

(a)

which, in accordance with the applicable national law, is based on open and voluntary participation, is autonomous, and is effectively controlled by shareholders or members that are located in the proximity of the renewable energy projects that are owned and developed by that legal entity;

(b)

the shareholders or members of which are natural persons, SMEs or local authorities, including municipalities;

(c)

the primary purpose of which is to provide environmental, economic or social community benefits for its shareholders or members or for the local areas where it operates, rather than financial profits;

(17)

‘renewables power purchase agreement’ means a contract under which a natural or legal person agrees to purchase renewable electricity directly from an electricity producer;

(18)

‘peer-to-peer trading’ of renewable energy means the sale of renewable energy between market participants by means of a contract with pre-determined conditions governing the automated execution and settlement of the transaction, either directly between market participants or indirectly through a certified third-party market participant, such as an aggregator. The right to conduct peer-to-peer trading shall be without prejudice to the rights and obligations of the parties involved as final customers, producers, suppliers or aggregators;

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(18a)

‘industry’ means undertakings and products that fall under sections B, C, and F and under section J, division (63) of the statistical classification of economic activities (NACE REV.2), as set out in Regulation (EC) No 1893/2006 of the European Parliament and of the Council ( 9 );

(18b)

‘non-energy purpose’ means the use of fuels as raw materials in an industrial process, rather than to produce energy;

▼B

(19)

‘district heating’ or ‘district cooling’ means the distribution of thermal energy in the form of steam, hot water or chilled liquids, from central or decentralised sources of production through a network to multiple buildings or sites, for the use of space or process heating or cooling;

(20)

‘efficient district heating and cooling’ means efficient district heating and cooling as defined in point (41) of Article 2 of Directive 2012/27/EU;

(21)

‘high-efficiency cogeneration’ means high-efficiency cogeneration as defined in point (34) of Article 2 of Directive 2012/27/EU;

(22)

‘energy performance certificate’ means energy performance certificate as defined in point (12) of Article 2 of Directive 2010/31/EU;

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(22a)

‘renewable fuels’ means biofuels, bioliquids, biomass fuels and renewable fuels of non-biological origin;

(22b)

‘energy efficiency first’ means energy efficiency first as defined in Article 2, point (18), of Regulation (EU) 2018/1999;

▼B

(23)

‘waste’ means waste as defined in point (1) of Article 3 of Directive 2008/98/EC, excluding substances that have been intentionally modified or contaminated in order to meet this definition;

(24)

‘biomass’ means the biodegradable fraction of products, waste and residues from biological origin from agriculture, including vegetal and animal substances, from forestry and related industries, including fisheries and aquaculture, as well as the biodegradable fraction of waste, including industrial and municipal waste of biological origin;

(25)

‘agricultural biomass’ means biomass produced from agriculture;

(26)

‘forest biomass’ means biomass produced from forestry;

(27)

‘biomass fuels’ means gaseous and solid fuels produced from biomass;

(28)

‘biogas’ means gaseous fuels produced from biomass;

(29)

‘biowaste’ means biowaste as defined in point (4) of Article 3 of Directive 2008/98/EC;

(30)

‘sourcing area’ means the geographically defined area from which the forest biomass feedstock is sourced, from which reliable and independent information is available and where conditions are sufficiently homogeneous to evaluate the risk of the sustainability and legality characteristics of the forest biomass;

(31)

‘forest regeneration’ means the re-establishment of a forest stand by natural or artificial means following the removal of the previous stand by felling or as a result of natural causes, including fire or storm;

(32)

‘bioliquids’ means liquid fuel for energy purposes other than for transport, including electricity and heating and cooling, produced from biomass;

(33)

‘biofuels’ means liquid fuel for transport produced from biomass;

(34)

‘advanced biofuels’ means biofuels that are produced from the feedstock listed in Part A of Annex IX;

(35)

‘recycled carbon fuels’ means liquid and gaseous fuels that are produced from liquid or solid waste streams of non-renewable origin which are not suitable for material recovery in accordance with Article 4 of Directive 2008/98/EC, or from waste processing gas and exhaust gas of non-renewable origin which are produced as an unavoidable and unintentional consequence of the production process in industrial installations;

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(36)

‘renewable fuels of non-biological origin’ means liquid and gaseous fuels the energy content of which is derived from renewable sources other than biomass;

▼B

(37)

‘low indirect land-use change-risk biofuels, bioliquids and biomass fuels’ means biofuels, bioliquids and biomass fuels, the feedstock of which was produced within schemes which avoid displacement effects of food and feed-crop based biofuels, bioliquids and biomass fuels through improved agricultural practices as well as through the cultivation of crops on areas which were previously not used for cultivation of crops, and which were produced in accordance with the sustainability criteria for biofuels, bioliquids and biomass fuels laid down in Article 29;

(38)

‘fuel supplier’ means an entity supplying fuel to the market that is responsible for passing fuel through an excise duty point or, in the case of electricity or where no excise is due or where duly justified, any other relevant entity designated by a Member State;

(39)

‘starch-rich crops’ means crops comprising mainly cereals, regardless of whether the grains alone or the whole plant, such as in the case of green maize, are used; tubers and root crops, such as potatoes, Jerusalem artichokes, sweet potatoes, cassava and yams; and corm crops, such as taro and cocoyam;

(40)

‘food and feed crops’ means starch-rich crops, sugar crops or oil crops produced on agricultural land as a main crop excluding residues, waste or ligno-cellulosic material and intermediate crops, such as catch crops and cover crops, provided that the use of such intermediate crops does not trigger demand for additional land;

(41)

‘ligno-cellulosic material’ means material composed of lignin, cellulose and hemicellulose, such as biomass sourced from forests, woody energy crops and forest-based industries' residues and wastes;

(42)

‘non-food cellulosic material’ means feedstock mainly composed of cellulose and hemicellulose, and having a lower lignin content than ligno-cellulosic material, including food and feed crop residues, such as straw, stover, husks and shells; grassy energy crops with a low starch content, such as ryegrass, switchgrass, miscanthus, giant cane; cover crops before and after main crops; ley crops; industrial residues, including from food and feed crops after vegetal oils, sugars, starches and protein have been extracted; and material from biowaste, where ley and cover crops are understood to be temporary, short-term sown pastures comprising grass-legume mixture with a low starch content to obtain fodder for livestock and improve soil fertility for obtaining higher yields of arable main crops;

(43)

‘residue’ means a substance that is not the end product(s) that a production process directly seeks to produce; it is not a primary aim of the production process and the process has not been deliberately modified to produce it;

(44)

‘agricultural, aquaculture, fisheries and forestry residues’ means residues that are directly generated by agriculture, aquaculture, fisheries and forestry and that do not include residues from related industries or processing;

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(44a)

‘plantation forest’ means a plantation forest as defined in Article 2, point (11), of Regulation (EU) 2023/1115 of the European Parliament and of the Council ( 10 );

(44b)

‘osmotic energy’ means energy created from the difference in salt concentration between two fluids, such as fresh water and salt water;

(44c)

‘system efficiency’ means the selection of energy-efficient solutions where they also enable a cost-effective decarbonisation pathway, additional flexibility and the efficient use of resources;

(44d)

‘co-located energy storage’ means an energy storage facility combined with a facility producing renewable energy and connected to the same grid access point;

(44e)

‘solar-electric vehicle’ means a motor vehicle equipped with a powertrain containing only non-peripheral electric machines as energy converter, with an electric rechargeable energy storage system which can be recharged externally, and with vehicle-integrated photovoltaic panels;

▼B

(45)

‘actual value’ means the greenhouse gas emissions savings for some or all of the steps of a specific biofuel, bioliquid or biomass fuel production process, calculated in accordance with the methodology laid down in Part C of Annex V or Part B of Annex VI;

(46)

‘typical value’ means an estimate of the greenhouse gas emissions and greenhouse gas emissions savings for a particular biofuel, bioliquid or biomass fuel production pathway, which is representative of the Union consumption;

(47)

‘default value’ means a value derived from a typical value by the application of pre-determined factors and that may, in circumstances specified in this Directive, be used in place of an actual value.

Article 3 Binding overall Union target for 2030

Article 4 Support schemes for energy from renewable sources

Article 5 Opening of support schemes for electricity from renewable sources

Article 6 Stability of financial support

Article 7 Calculation of the share of energy from renewable sources

Article 8 Union renewable development platform and statistical transfers between Member States

Article 9 Joint projects between Member States

Article 10 Effects of joint projects between Member States

Article 11 Joint projects between Member States and third countries

Article 12 Effects of joint projects between Member States and third countries

Article 13 Joint support schemes

Article 14 Capacity increases

Article 14

Capacity increases

For the purposes of Article 9(2) and point (b) of Article 11(2), units of energy from renewable sources imputable to an increase in the capacity of an installation shall be treated as if they were produced by a separate installation becoming operational at the moment at which the increase of capacity occurred.

Article 15 Administrative procedures, regulations and codes

Article 15a Mainstreaming renewable energy in buildings

Article 15b Mapping of areas necessary for national contributions towards the overall Union renewable energy target for 2030

Article 15c Renewables acceleration areas

Article 15d Public participation

Article 15e Areas for grid and storage infrastructure necessary to integrate renewable energy into the electricity system

Article 16 Organisation and main principles of the permit-granting procedure

Article 16a Permit-granting procedure in renewables acceleration areas

Article 16b Permit-granting procedure outside renewables acceleration areas

Article 16c Accelerating the permit-granting procedure for repowering

Article 16d Permit-granting procedure for the installation of solar energy equipment

Article 16e Permit-granting procedure for the installation of heat pumps

Article 16f Overriding public interest

Article 16f

Overriding public interest

By 21 February 2024, until climate neutrality is achieved, Member States shall ensure that, in the permit-granting procedure, the planning, construction and operation of renewable energy plants, the connection of such plants to the grid, the related grid itself, and storage assets are presumed as being in the overriding public interest and serving public health and safety when balancing legal interests in individual cases for the purposes of Article 6(4) and Article 16(1), point (c), of Directive 92/43/EEC, Article 4(7) of Directive 2000/60/EC and Article 9(1), point (a), of Directive 2009/147/EC. Member States may, in duly justified and specific circumstances, restrict the application of this Article to certain parts of their territory, to certain types of technology or to projects with certain technical characteristics in accordance with the priorities set out in their integrated national energy and climate plans submitted pursuant to Articles 3 and 14 of Regulation (EU) 2018/1999. Member States shall inform the Commission of such restrictions, together with the reasons therefor.

Article 17 Simple-notification procedure for grid connections

Article 18 Information and training

Article 19 Guarantees of origin for energy from renewable sources

Article 20 Access to and operation of the grids

Article 20a Facilitating system integration of renewable electricity

Article 21 Renewables self-consumers

Article 22 Renewable energy communities

Article 22a Mainstreaming renewable energy in industry

Article 22b Conditions for reduction of the target for the use of renewable fuels of non-biological origin in the industry sector

Article 23 Mainstreaming renewable energy in heating and cooling

Article 24 District heating and cooling

Article 25 Increase of renewable energy and reduction of greenhouse gas intensity in the transport sector

Article 26 Specific rules for biofuels, bioliquids and biomass fuels produced from food and feed crops

Article 27 Calculation rules in the transport sector and with regard to renewable fuels of non-biological origin regardless of their end use

Article 28 Other provisions on renewable energy in the transport sector

Article 29 Sustainability and greenhouse gas emissions saving criteria for biofuels, bioliquids and biomass fuels

Article 29a Greenhouse gas emissions saving criteria for renewable fuels of non-biological origin and recycled carbon fuels

Article 30 Verification of compliance with the sustainability and greenhouse gas emissions saving criteria

Article 31 Calculation of the greenhouse gas impact of biofuels, bioliquids and biomass fuels

Article 31a Union database

Article 32 Implementing acts

Article 32

Implementing acts

The implementing acts referred to in the second subparagraph of Article 29(3), Article 29(8), the first subparagraph of Article 30(5), the second subparagraph of Article 30(6), the first subparagraph of Article 30(8), the first subparagraph of Article 31(4) and Article 31(6) of this Directive, shall take full account of the provisions relating to greenhouse gas emissions reductions in accordance with Article 7a of Directive 98/70/EC of the European Parliament and of the Council ( 28 ).

Article 33 Monitoring by the Commission

Article 34 Committee procedure

Article 35 Exercise of the delegation

Article 36 Transposition

Article 37 Repeal

Article 37

Repeal

Directive 2009/28/EC, as amended by the Directives listed in Part A of Annex X, is repealed with effect from 1 July 2021, without prejudice to the obligations of the Member States relating to the time-limits for the transposition into national law of the Directives set out in Part B of Annex X and without prejudice to the obligations of Member States in 2020 as laid down in Article 3(1) and set out in Part A of Annex I to Directive 2009/28/EC.

References to the repealed Directive shall be construed as references to this Directive and shall be read in accordance with the correlation table set out in Annex XI.

Article 38 Entry into force

Article 38

Entry into force

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

Article 39 Addressees

Article 39

Addressees

This Directive is addressed to the Member States.

ANNEX I

NATIONAL OVERALL TARGETS FOR THE SHARE OF ENERGY FROM RENEWABLE SOURCES IN GROSS FINAL CONSUMPTION OF ENERGY IN 2020 ( 31 )

A. National overall targets

	Share of energy from renewable sources in gross final consumption of energy, 2005 (S2005)	Target for share of energy from renewable sources in gross final consumption of energy, 2020 (S2020)
Belgium	2,2 %	13 %
Bulgaria	9,4 %	16 %
Czech Republic	6,1 %	13 %
Denmark	17,0 %	30 %
Germany	5,8 %	18 %
Estonia	18,0 %	25 %
Ireland	3,1 %	16 %
Greece	6,9 %	18 %
Spain	8,7 %	20 %
France	10,3 %	23 %
Croatia	12,6 %	20 %
Italy	5,2 %	17 %
Cyprus	2,9 %	13 %
Latvia	32,6 %	40 %
Lithuania	15,0 %	23 %
Luxembourg	0,9 %	11 %
Hungary	4,3 %	13 %
Malta	0,0 %	10 %
Netherlands	2,4 %	14 %
Austria	23,3 %	34 %
Poland	7,2 %	15 %
Portugal	20,5 %	31 %
Romania	17,8 %	24 %
Slovenia	16,0 %	25 %
Slovak Republic	6,7 %	14 %
Finland	28,5 %	38 %
Sweden	39,8 %	49 %
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ANNEX IA NATIONAL HEATING AND COOLING SHARES OF ENERGY FROM RENEWABLE SOURCES IN GROSS FINAL CONSUMPTION OF ENERGY FOR 2020-2030

ANNEX IA

NATIONAL HEATING AND COOLING SHARES OF ENERGY FROM RENEWABLE SOURCES IN GROSS FINAL CONSUMPTION OF ENERGY FOR 2020-2030

	Additional top-ups to Article 23(1) (in percentage points) for the period 2021-2025 (*1)	Additional top-ups to Article 23(1) (in percentage points) for the period 2026-2030 (*2)	Resulting shares including top-ups without waste heat and cold (in percentage points)
Belgium	1,0	0,7	1,8
Bulgaria	0,7	0,4	1,5
Czechia	0,8	0,5	1,6
Denmark	1,2	1,1	1,6
Germany	1,0	0,7	1,8
Estonia	1,3	1,2	1,7
Ireland	2,3	2,0	3,1
Greece	1,3	1,0	2,1
Spain	0,9	0,6	1,7
France	1,3	1,0	2,1
Croatia	0,8	0,5	1,6
Italy	1,1	0,8	1,9
Cyprus	0,8	0,5	1,6
Latvia	0,7	0,6	1,1
Lithuania	1,7	1,6	2,1
Luxembourg	2,3	2,0	3,1
Hungary	0,9	0,6	1,7
Malta	0,8	0,5	1,6
Netherlands	1,1	0,8	1,9
Austria	1,0	0,7	1,8
Poland	0,8	0,5	1,6
Portugal	0,7	0,4	1,5
Romania	0,8	0,5	1,6
Slovenia	0,8	0,5	1,6
Slovakia	0,8	0,5	1,6
Finland	0,6	0,5	1,0
Sweden	0,7	0,7	0,7
(1) The flexibilities of Article 23(2), points (b) and (c), where they were taken into account when calculating the top-ups and resulting shares. (2) The flexibilities of Article 23(2), points (b) and (c), where they were taken into account when calculating the top-ups and resulting shares.

ANNEX II

NORMALISATION RULE FOR ACCOUNTING FOR ELECTRICITY GENERATED FROM HYDROPOWER AND WIND POWER

The following rule shall be applied for the purposes of accounting for electricity generated from hydropower in a given Member State:

►C1 ◄ where:

N	=	reference year;
QN(norm)	=	normalised electricity generated by all hydropower plants of the Member State in year N, for accounting purposes;
Qi	=	the quantity of electricity actually generated in year i by all hydropower plants of the Member State measured in GWh, excluding production from pumped storage units using water that has previously been pumped uphill;
Ci	=	the total installed capacity, net of pumped storage, of all hydropower plants of the Member State at the end of year i, measured in MW.

The following rule shall be applied for the purposes of accounting for electricity generated from onshore wind power in a given Member State:

►C1 ◄ where:

N	=	reference year;
QN(norm)	=	normalised electricity generated by all onshore wind power plants of the Member State in year N, for accounting purposes;
Qi	=	the quantity of electricity actually generated in year i by all onshore wind power plants of the Member State measured in GWh;
Cj	=	the total installed capacity of all the onshore wind power plants of the Member State at the end of year j, measured in MW;
n	=	4 or the number of years preceding year N for which capacity and production data are available for the Member State in question, whichever is lower.

The following rule shall be applied for the purposes of accounting for electricity generated from offshore wind power in a given Member State:

►C1 ◄ where:

N	=	reference year;
QN(norm)	=	normalised electricity generated by all offshore wind power plants of the Member State in year N, for accounting purposes;
Qi	=	the quantity of electricity actually generated in year i by all offshore wind power plants of the Member State measured in GWh;
Cj	=	the total installed capacity of all the offshore wind power plants of the Member State at the end of year j, measured in MW;
n	=	4 or the number of years preceding year N for which capacity and production data are available for the Member State in question, whichever is lower.

ANNEX III ENERGY CONTENT OF FUELS

ANNEX III

ENERGY CONTENT OF FUELS

Fuel	Energy content by weight (lower calorific value, MJ/kg)	Energy content by volume (lower calorific value, MJ/l)
FUELS FROM BIOMASS AND/OR BIOMASS PROCESSING OPERATIONS
Bio-Propane	46	24
Pure vegetable oil (oil produced from oil plants through pressing, extraction or comparable procedures, crude or refined but chemically unmodified)	37	34
Biodiesel – fatty acid methyl ester (methyl-ester produced from oil of biomass origin)	37	33
Biodiesel – fatty acid ethyl ester (ethyl-ester produced from oil of biomass origin)	38	34
Biogas that can be purified to natural gas quality	50	—
Hydrotreated (thermochemically treated with hydrogen) oil of biomass origin, to be used for replacement of diesel	44	34
Hydrotreated (thermochemically treated with hydrogen) oil of biomass origin, to be used for replacement of petrol	45	30
Hydrotreated (thermochemically treated with hydrogen) oil of biomass origin, to be used for replacement of jet fuel	44	34
Hydrotreated oil (thermochemically treated with hydrogen) of biomass origin, to be used for replacement of liquefied petroleum gas	46	24
Co-processed oil (processed in a refinery simultaneously with fossil fuel) of biomass or pyrolysed biomass origin to be used for replacement of diesel	43	36
Co-processed oil (processed in a refinery simultaneously with fossil fuel) of biomass or pyrolysed biomass origin, to be used to replace petrol	44	32
Co-processed oil (processed in a refinery simultaneously with fossil fuel) of biomass or pyrolysed biomass origin, to be used to replace jet fuel	43	33
Co-processed oil (processed in a refinery simultaneously with fossil fuel) of biomass or pyrolysed biomass origin, to be used to replace liquefied petroleum gas	46	23
RENEWABLE FUELS THAT CAN BE PRODUCED FROM VARIOUS RENEWABLE SOURCES, INCLUDING BIOMASS
Methanol from renewable sources	20	16
Ethanol from renewable sources	27	21
Propanol from renewable sources	31	25
Butanol from renewable sources	33	27
Fischer-Tropsch diesel (a synthetic hydrocarbon or mixture of synthetic hydrocarbons to be used for replacement of diesel)	44	34
Fischer-Tropsch petrol (a synthetic hydrocarbon or mixture of synthetic hydrocarbons produced from biomass, to be used for replacement of petrol)	44	33
Fischer-Tropsch jet fuel (a synthetic hydrocarbon or mixture of synthetic hydrocarbons produced from biomass, to be used for replacement of jet fuel)	44	33
Fischer-Tropsch liquefied petroleum gas (a synthetic hydrocarbon or mixture of synthetic hydrocarbons, to be used for replacement of liquefied petroleum gas	46	24
DME (dimethylether)	28	19
Hydrogen from renewable sources	120	—
ETBE (ethyl-tertio-butyl-ether produced on the basis of ethanol)	36 (of which 33 % from renewable sources)	27 (of which 33 % from renewable sources)
MTBE (methyl-tertio-butyl-ether produced on the basis of methanol)	35 (of which 22 % from renewable sources)	26 (of which 22 % from renewable sources)
TAEE (tertiary-amyl-ethyl-ether produced on the basis of ethanol)	38 (of which 29 % from renewable sources)	29 (of which 29 % from renewable sources)
TAME (tertiary-amyl-methyl-ether produced on the basis of methanol)	36 (of which 18 % from renewable sources)	28 (of which 18 % from renewable sources)
THxEE (tertiary-hexyl-ethyl-ether produced on the basis of ethanol)	38 (of which 25 % from renewable sources)	30 (of which 25 % from renewable sources)
THxME (tertiary-hexyl-methyl-ether produced on the basis of methanol)	38 of which 14 % from renewable sources)	30 (of which 14 % from renewable sources)
NON-RENEWABLE FUELS
Petrol	43	32
Diesel	43	36
Jet fuel	43	34
Hydrogen from non-renewable sources	120	—

ANNEX IV

▼M2

TRAINING AND CERTIFICATION OF INSTALLERS AND DESIGNERS OF RENEWABLE ENERGY INSTALLATIONS

The certification or equivalent qualification schemes and training programmes referred to in Article 18(3) shall be based on the following criteria:

1.

The certification or equivalent qualification process shall be transparent and clearly defined by the Member States or by the administrative body that they appoint.

1a.

The certificates issued by certification bodies shall be clearly defined and easy to identify for workers and professionals seeking certification.

1b.

The certification process shall enable installers to acquire the necessary theoretical and practical knowledge and guarantee the existence of skills needed to put in place high quality installations that operate reliably.

2.

Installers of systems using biomass, heat pump, shallow geothermal, solar photovoltaic and solar thermal energy, including energy storage, and recharging points shall be certified by an accredited training programme or training provider or equivalent qualification schemes.

3.

The accreditation of the training programme or provider shall be effected by Member States or by the administrative body that they appoint. The accrediting body shall ensure that the training, including upskilling and reskilling programmes, offered by the training provider are inclusive and have continuity and regional or national coverage.

The training provider shall have adequate technical facilities to provide practical training, including sufficient laboratory equipment or corresponding facilities to provide practical training.

The training provider shall offer, in addition to the basic training, shorter refresher and upskilling courses organised in training modules allowing installers and designers to add new competences, widen and diversify their skills across several types of technology and their combinations. The training provider shall ensure adaptation of training to new renewable energy technology in the context of buildings, industry and agriculture. Training providers shall recognise acquired relevant skills.

The training programmes and modules shall be designed to enable life-long learning in renewable energy installations and be compatible with vocational training for first time job seekers and adults seeking reskilling or new employment.

The training programmes shall be designed in order to facilitate acquiring qualifications covering different types of technology and solutions and avoid limited specialisation in a specific brand or technology. The training provider may be the manufacturer of the equipment or system, institutes or associations.

▼B

4.

The training leading to certification or qualification of an installer shall include theoretical and practical parts. At the end of the training, the installer must have the skills required to install the relevant equipment and systems to meet the performance and reliability needs of the customer, incorporate quality craftsmanship, and comply with all applicable codes and standards, including energy and eco-labelling.

▼M2

5.

The training course shall end with an examination leading to a certificate or qualification. The examination shall include a practical assessment of successfully installing biomass boilers or stoves, heat pumps, shallow geothermal installations, solar photovoltaic or solar thermal installations, including energy storage, or recharging points, enabling demand response.

▼B

6.

The certification schemes or equivalent qualification schemes referred to in Article 18(3) shall take due account of the following guidelines:

(a)

Accredited training programmes should be offered to installers with work experience, who have undergone, or are undergoing, the following types of training:

(i)

in the case of biomass boiler and stove installers: training as a plumber, pipe fitter, heating engineer or technician of sanitary and heating or cooling equipment as a prerequisite;

(ii)

in the case of heat pump installers: training as a plumber or refrigeration engineer and have basic electrical and plumbing skills (cutting pipe, soldering pipe joints, gluing pipe joints, lagging, sealing fittings, testing for leaks and installation of heating or cooling systems) as a prerequisite;

(iii)

in the case of a solar photovoltaic or solar thermal installer: training as a plumber or electrician and have plumbing, electrical and roofing skills, including knowledge of soldering pipe joints, gluing pipe joints, sealing fittings, testing for plumbing leaks, ability to connect wiring, familiar with basic roof materials, flashing and sealing methods as a prerequisite; or

(iv)

a vocational training scheme to provide an installer with adequate skills corresponding to a three years education in the skills referred to in point (a), (b) or (c), including both classroom and workplace learning.

(b)

The theoretical part of the biomass stove and boiler installer training should give an overview of the market situation of biomass and cover ecological aspects, biomass fuels, logistics, fire protection, related subsidies, combustion techniques, firing systems, optimal hydraulic solutions, cost and profitability comparison as well as the design, installation and maintenance of biomass boilers and stoves. The training should also provide good knowledge of any European standards for technology and biomass fuels, such as pellets, and biomass related national and Union law.

(c)

▼M2

The theoretical part of the heat pump installer training should give an overview of the market situation for heat pumps and cover geothermal energy sources and ground source temperatures of different regions, soil and rock identification for thermal conductivity, regulations on using geothermal energy sources, feasibility of using heat pumps in buildings and determining the most suitable heat pump system, and knowledge about their technical requirements, safety, air filtering, connection with the heat source and system layout, and integration with energy storage solutions, including in combination with solar installations. The training should also provide good knowledge of any European standards for heat pumps, and of relevant national and Union law. The installer should demonstrate the following key competences:

▼B

(i)

a basic understanding of the physical and operation principles of a heat pump, including characteristics of the heat pump circle: context between low temperatures of the heat sink, high temperatures of the heat source, and the efficiency of the system, determination of the coefficient of performance and seasonal performance factor (SPF);

(ii)

an understanding of the components and their function within a heat pump circle, including the compressor, expansion valve, evaporator, condenser, fixtures and fittings, lubricating oil, refrigerant, superheating and sub-cooling and cooling possibilities with heat pumps; and

▼M2

(iii)

the ability to choose and size the components in typical installation situations, including determining the typical values of the heat load of different buildings and for hot water production based on energy consumption, determining the capacity of the heat pump on the heat load for hot water production, on the storage mass of the building and on interruptible current supply; determine energy storage solutions, including via the buffer tank component and its volume and integration of a second heating system;

(iv)

an understanding of feasibility and design studies;

(v)

an understanding of drilling, in the case of geothermal heat pumps.

(d)

The theoretical part of the solar photovoltaic and solar thermal installer training should give an overview of the market situation of solar products and cost and profitability comparisons, and cover ecological aspects, components, characteristics and dimensioning of solar systems, selection of accurate systems and dimensioning of components, determination of the demand for heat, options for integrating energy storage solutions, fire protection, related subsidies, as well as the design, installation and maintenance of solar photovoltaic and solar thermal installations. The training should also provide good knowledge of any European standards for technology, and certification such as Solar Keymark, and related national and Union law. The installer should demonstrate the following key competences:

▼B

(i)

the ability to work safely using the required tools and equipment and implementing safety codes and standards and to identify plumbing, electrical and other hazards associated with solar installations;

▼M2

(ii)

the ability to identify systems and their components specific to active and passive systems, including the mechanical design, and to determine the location of the components, the system layout and the configuration, and options for the integration of energy storage solutions, including through combination with recharging stations;

▼B

(iii)

the ability to determine the required installation area, orientation and tilt for the solar photovoltaic and solar water heater, taking account of shading, solar access, structural integrity, the appropriateness of the installation for the building or the climate and to identify different installation methods suitable for roof types and the balance of system equipment required for the installation; and

(iv)

for solar photovoltaic systems in particular, the ability to adapt the electrical design, including determining design currents, selecting appropriate conductor types and ratings for each electrical circuit, determining appropriate size, ratings and locations for all associated equipment and subsystems and selecting an appropriate interconnection point.

(e)

The installer certification should be time restricted, so that a refresher seminar or event would be necessary for continued certification.

ANNEX V

RULES FOR CALCULATING THE GREENHOUSE GAS IMPACT OF BIOFUELS, BIOLIQUIDS AND THEIR FOSSIL FUEL COMPARATORS

A. TYPICAL AND DEFAULT VALUES FOR BIOFUELS IF PRODUCED WITH NO NET CARBON EMISSIONS FROM LAND-USE CHANGE

Biofuel production pathway	Greenhouse gas emissions saving – typical value	Greenhouse gas emissions saving – default value
sugar beet ethanol (no biogas from slop, natural gas as process fuel in conventional boiler)	67 %	59 %
sugar beet ethanol (with biogas from slop, natural gas as process fuel in conventional boiler)	77 %	73 %
sugar beet ethanol (no biogas from slop, natural gas as process fuel in CHP plant (*))	73 %	68 %
sugar beet ethanol (with biogas from slop, natural gas as process fuel in CHP plant (*))	79 %	76 %
sugar beet ethanol (no biogas from slop, lignite as process fuel in CHP plant (*))	58 %	47 %
sugar beet ethanol (with biogas from slop, lignite as process fuel in CHP plant (*))	71 %	64 %
corn (maize) ethanol (natural gas as process fuel in conventional boiler)	48 %	40 %
corn (maize) ethanol, (natural gas as process fuel in CHP plant (*))	55 %	48 %
corn (maize) ethanol (lignite as process fuel in CHP plant (*))	40 %	28 %
corn (maize) ethanol (forest residues as process fuel in CHP plant (*))	69 %	68 %
other cereals excluding maize ethanol (natural gas as process fuel in conventional boiler)	47 %	38 %
other cereals excluding maize ethanol (natural gas as process fuel in CHP plant (*))	53 %	46 %
other cereals excluding maize ethanol (lignite as process fuel in CHP plant (*))	37 %	24 %
other cereals excluding maize ethanol (forest residues as process fuel in CHP plant (*))	67 %	67 %
sugar cane ethanol	70 %	70 %
the part from renewable sources of ethyl-tertio-butyl-ether (ETBE)	Equal to that of the ethanol production pathway used
the part from renewable sources of tertiary-amyl-ethyl-ether (TAEE)	Equal to that of the ethanol production pathway used
rape seed biodiesel	52 %	47 %
sunflower biodiesel	57 %	52 %
soybean biodiesel	55 %	50 %
▼C1
palm oil biodiesel (open effluent pond)	33 %	20 %
▼B
palm oil biodiesel (process with methane capture at oil mill)	51 %	45 %
waste cooking oil biodiesel	88 %	84 %
animal fats from rendering biodiesel (**)	84 %	78 %
hydrotreated vegetable oil from rape seed	51 %	47 %
hydrotreated vegetable oil from sunflower	58 %	54 %
hydrotreated vegetable oil from soybean	55 %	51 %
hydrotreated vegetable oil from palm oil (open effluent pond)	34 %	22 %
hydrotreated vegetable oil from palm oil (process with methane capture at oil mill)	53 %	49 %
hydrotreated oil from waste cooking oil	87 %	83 %
hydrotreated oil from animal fats from rendering (**)	83 %	77 %
pure vegetable oil from rape seed	59 %	57 %
pure vegetable oil from sunflower	65 %	64 %
pure vegetable oil from soybean	63 %	61 %
pure vegetable oil from palm oil (open effluent pond)	40 %	30 %
pure vegetable oil from palm oil (process with methane capture at oil mill)	59 %	57 %
pure oil from waste cooking oil	98 %	98 %
() Default values for processes using CHP are valid only if all the process heat is supplied by CHP. (*) Applies only to biofuels produced from animal by-products classified as category 1 and 2 material in accordance with Regulation (EC) No 1069/2009 of the European Parliament and of the Council (1), for which emissions related to hygenisation as part of the rendering are not considered.
(1) Regulation (EC) No 1069/2009 of the European Parliament and of the Council of 21 October 2009 laying down health rules as regards animal by-products and derived products not intended for human consumption and repealing Regulation (EC) No 1774/2002 (Animal by-products Regulation) (OJ L 300, 14.11.2009, p. 1).

B. ESTIMATED TYPICAL AND DEFAULT VALUES FOR FUTURE BIOFUELS THAT WERE NOT ON THE MARKET OR WERE ON THE MARKET ONLY IN NEGLIGIBLE QUANTITIES IN 2016, IF PRODUCED WITH NO NET CARBON EMISSIONS FROM LAND-USE CHANGE

Biofuel production pathway	Greenhouse gas emissions saving - typical value	Greenhouse gas emissions saving - default value
wheat straw ethanol	85 %	83 %
▼C1
waste wood Fischer-Tropsch diesel in free-standing plant	83 %	83 %
▼B
farmed wood Fischer-Tropsch diesel in free-standing plant	82 %	82 %
▼C1
waste wood Fischer-Tropsch petrol in free-standing plant	83 %	83 %
▼B
farmed wood Fischer-Tropsch petrol in free-standing plant	82 %	82 %
▼C1
waste wood dimethylether (DME) in free-standing plant	84 %	84 %
▼B
farmed wood dimethylether (DME) in free-standing plant	83 %	83 %
▼C1
waste wood methanol in free-standing plant	84 %	84 %
▼B
farmed wood methanol in free-standing plant	83 %	83 %
Fischer-Tropsch diesel from black-liquor gasification integrated with pulp mill	89 %	89 %
Fischer-Tropsch petrol from black-liquor gasification integrated with pulp mill	89 %	89 %
dimethylether (DME) from black-liquor gasification integrated with pulp mill	89 %	89 %
Methanol from black-liquor gasification integrated with pulp mill	89 %	89 %
the part from renewable sources of methyl-tertio-butyl-ether (MTBE)	Equal to that of the methanol production pathway used

C. METHODOLOGY

1. Greenhouse gas emissions from the production and use of transport fuels, biofuels and bioliquids shall be calculated as follows:

(a)

greenhouse gas emissions from the production and use of biofuels shall be calculated as:

E = eec + el + ep + etd + eu – esca – eccs – eccr,

where

E	=	total emissions from the use of the fuel;
eec	=	emissions from the extraction or cultivation of raw materials;
el	=	annualised emissions from carbon stock changes caused by land-use change;
ep	=	emissions from processing;
etd	=	emissions from transport and distribution;
eu	=	emissions from the fuel in use;
esca	=	emission savings from soil carbon accumulation via improved agricultural management;
eccs	=	emission savings from CO2 capture and geological storage; and
eccr	=	emission savings from CO2 capture and replacement.

Emissions from the manufacture of machinery and equipment shall not be taken into account.

(b)

Greenhouse gas emissions from the production and use of bioliquids shall be calculated as for biofuels (E), but with the extension necessary for including the energy conversion to electricity and/or heat and cooling produced, as follows:

(i)

For energy installations delivering only heat:

(ii)

For energy installations delivering only electricity:

where

ECh,el

=

Total greenhouse gas emissions from the final energy commodity.

E

=

Total greenhouse gas emissions of the bioliquid before end-conversion.

ηel

=

The electrical efficiency, defined as the annual electricity produced divided by the annual bioliquid input based on its energy content.

ηh

=

The heat efficiency, defined as the annual useful heat output divided by the annual bioliquid input based on its energy content.

(iii)

For the electricity or mechanical energy coming from energy installations delivering useful heat together with electricity and/or mechanical energy:

(iv)

For the useful heat coming from energy installations delivering heat together with electricity and/or mechanical energy:

where:

ECh,el

=

Total greenhouse gas emissions from the final energy commodity.

E

=

Total greenhouse gas emissions of the bioliquid before end-conversion.

ηel

=

The electrical efficiency, defined as the annual electricity produced divided by the annual fuel input based on its energy content.

ηh

=

The heat efficiency, defined as the annual useful heat output divided by the annual fuel input based on its energy content.

Cel

=

Fraction of exergy in the electricity, and/or mechanical energy, set to 100 % (Cel = 1).

Ch

=

Carnot efficiency (fraction of exergy in the useful heat).

The Carnot efficiency, Ch, for useful heat at different temperatures is defined as:

where

Th

=

Temperature, measured in absolute temperature (kelvin) of the useful heat at point of delivery.

T0

=

Temperature of surroundings, set at 273,15 kelvin (equal to 0 °C)

If the excess heat is exported for heating of buildings, at a temperature below 150 °C (423,15 kelvin), Ch can alternatively be defined as follows:

Ch

=

Carnot efficiency in heat at 150 °C (423,15 kelvin), which is: 0,3546

For the purposes of that calculation, the following definitions apply:

(a)

‘cogeneration’ means the simultaneous generation in one process of thermal energy and electricity and/or mechanical energy;

(b)

‘useful heat’ means heat generated to satisfy an economical justifiable demand for heat, for heating and cooling purposes;

(c)

‘economically justifiable demand’ means the demand that does not exceed the needs for heat or cooling and which would otherwise be satisfied at market conditions.

2. Greenhouse gas emissions from biofuels and bioliquids shall be expressed as follows:

(a)

greenhouse gas emissions from biofuels, E, shall be expressed in terms of grams of CO2 equivalent per MJ of fuel, g CO2eq/MJ.

(b)

greenhouse gas emissions from bioliquids, EC, in terms of grams of CO2 equivalent per MJ of final energy commodity (heat or electricity), g CO2eq/MJ.

When heating and cooling are co-generated with electricity, emissions shall be allocated between heat and electricity (as under 1(b)), irrespective if the heat is used for actual heating purposes or for cooling ( 32 ).

Where the greenhouse gas emissions from the extraction or cultivation of raw materials eec are expressed in unit g CO2eq/dry-ton of feedstock, the conversion to grams of CO2 equivalent per MJ of fuel, g CO2eq/MJ, shall be calculated as follows ( 33 ):

where

Emissions per dry-ton feedstock shall be calculated as follows:

3. Greenhouse gas emissions savings from biofuels and bioliquids shall be calculated as follows:

(a)

greenhouse gas emissions savings from biofuels:

SAVING = (EF(t) – EB)/EF(t),

where

EB	=	total emissions from the biofuel; and
EF(t)	=	total emissions from the fossil fuel comparator for transport

(b)

greenhouse gas emissions savings from heat and cooling, and electricity being generated from bioliquids:

SAVING = (ECF(h&c,el) – ECB(h&c,el))/ECF(h&c,el),

where

ECB(h&c,el)

=

total emissions from the heat or electricity; and

ECF(h&c,el)

=

total emissions from the fossil fuel comparator for useful heat or electricity.

4. The greenhouse gases taken into account for the purposes of point 1 shall be CO2, N2O and CH4. For the purposes of calculating CO2 equivalence, those gases shall be valued as follows:

CO2	:	1
N2O	:	298
CH4	:	25

5. Emissions from the extraction or cultivation of raw materials, eec, shall include emissions from the extraction or cultivation process itself; from the collection, drying and storage of raw materials; from waste and leakages; and from the production of chemicals or products used in extraction or cultivation. Capture of CO2 in the cultivation of raw materials shall be excluded. Estimates of emissions from agriculture biomass cultivation may be derived from the use of regional averages for cultivation emissions included in the reports referred to in Article 31(4) or the information on the disaggregated default values for cultivation emissions included in this Annex, as an alternative to using actual values. In the absence of relevant information in those reports it is allowed to calculate averages based on local farming practises based for instance on data of a group of farms, as an alternative to using actual values.

▼M2

6. For the purposes of the calculation referred to in point 1(a), greenhouse gas emissions savings from improved agriculture management, esca, such as shifting to reduced or zero-tillage, improved crops and crop rotation, the use of cover crops, including crop residue management, and the use of organic soil improver, such as compost and manure fermentation digestate, shall be taken into account only if they do not risk to negatively affect biodiversity. Further, solid and verifiable evidence shall be provided that the soil carbon has increased or that it is reasonable to expect to have increased over the period in which the raw materials concerned were cultivated while taking into account the emissions where such practices lead to increased fertiliser and herbicide use ( 34 ).

▼B

7. Annualised emissions from carbon stock changes caused by land-use change, el, shall be calculated by dividing total emissions equally over 20 years. For the calculation of those emissions, the following rule shall be applied:

el = (CSR – CSA) × 3,664 × 1/20 × 1/P – eB, ( 35 )

where

el	=	annualised greenhouse gas emissions from carbon stock change due to land-use change (measured as mass (grams) of CO2-equivalent per unit of biofuel or bioliquid energy (megajoules)). ‘Cropland’ (1) and ‘perennial cropland’ (2) shall be regarded as one land use;
CSR	=	the carbon stock per unit area associated with the reference land-use (measured as mass (tonnes) of carbon per unit area, including both soil and vegetation). The reference land-use shall be the land-use in January 2008 or 20 years before the raw material was obtained, whichever was the later;
CSA	=	the carbon stock per unit area associated with the actual land-use (measured as mass (tonnes) of carbon per unit area, including both soil and vegetation). In cases where the carbon stock accumulates over more than one year, the value attributed to CSA shall be the estimated stock per unit area after 20 years or when the crop reaches maturity, whichever the earlier;
P	=	the productivity of the crop (measured as biofuel or bioliquid energy per unit area per year) and
eB	=	bonus of 29 g CO2eq/MJ biofuel or bioliquid if biomass is obtained from restored degraded land under the conditions laid down in point 8.
(1) Cropland as defined by IPCC. (2) Perennial crops are defined as multi-annual crops, the stem of which is usually not annually harvested such as short rotation coppice and oil palm.

8. The bonus of 29 g CO2eq/MJ shall be attributed if evidence is provided that the land:

(a)

was not in use for agriculture or any other activity in January 2008; and

(b)

is severely degraded land, including such land that was formerly in agricultural use.

The bonus of 29 g CO2eq/MJ shall apply for a period of up to 20 years from the date of conversion of the land to agricultural use, provided that a steady increase in carbon stocks as well as a sizable reduction in erosion phenomena for land falling under (b) are ensured.

9. ‘Severely degraded land’ means land that, for a significant period of time, has either been significantly salinated or presented significantly low organic matter content and has been severely eroded.

10. The Commission shall review, by 31 December 2020, guidelines for the calculation of land carbon stocks ( 36 ) drawing on the 2006 IPCC Guidelines for National Greenhouse Gas Inventories – volume 4 and in accordance with Regulation (EU) No 525/2013 and Regulation (EU) 2018/841 of the European Parliament and of the Council ( 37 ). The Commission guidelines shall serve as the basis for the calculation of land carbon stocks for the purposes of this Directive.

11. Emissions from processing, ep, shall include emissions from the processing itself; from waste and leakages; and from the production of chemicals or products used in processing including the CO2 emissions corresponding to the carbon contents of fossil inputs, whether or not actually combusted in the process.

In accounting for the consumption of electricity not produced within the fuel production plant, the greenhouse gas emissions intensity of the production and distribution of that electricity shall be assumed to be equal to the average emission intensity of the production and distribution of electricity in a defined region. By way of derogation from this rule, producers may use an average value for an individual electricity production plant for electricity produced by that plant, if that plant is not connected to the electricity grid.

Emissions from processing shall include emissions from drying of interim products and materials where relevant.

12. Emissions from transport and distribution, etd, shall include emissions from the transport of raw and semi-finished materials and from the storage and distribution of finished materials. Emissions from transport and distribution to be taken into account under point 5 shall not be covered by this point.

13. Emissions of the fuel in use, eu, shall be taken to be zero for biofuels and bioliquids.

Emissions of non-CO2 greenhouse gases (N2O and CH4) of the fuel in use shall be included in the eu factor for bioliquids.

14. Emission savings from CO2 capture and geological storage, eccs, that have not already been accounted for in ep, shall be limited to emissions avoided through the capture and storage of emitted CO2 directly related to the extraction, transport, processing and distribution of fuel if stored in compliance with Directive 2009/31/EC of the European Parliament and of the Council ( 38 ).

▼M2

15. Emissions savings from CO2 capture and replacement, eccr, shall be related directly to the production of the biofuels or bioliquids to which they are attributed, and shall be limited to emissions avoided through the capture of CO2 of which the carbon originates from biomass and which is used to replace fossil-derived CO2 in the production of commercial products and services before 1 January 2036.

▼B

16. Where a cogeneration unit – providing heat and/or electricity to a fuel production process for which emissions are being calculated – produces excess electricity and/or excess useful heat, the greenhouse gas emissions shall be divided between the electricity and the useful heat according to the temperature of the heat (which reflects the usefulness (utility) of the heat). The useful part of the heat is found by multiplying its energy content with the Carnot efficiency, Ch, calculated as follows:

where

Th

=

Temperature, measured in absolute temperature (kelvin) of the useful heat at point of delivery.

T0

=

Temperature of surroundings, set at 273,15 kelvin (equal to 0 °C)

If the excess heat is exported for heating of buildings, at a temperature below 150 °C (423,15 kelvin), Ch can alternatively be defined as follows:

Ch

=

Carnot efficiency in heat at 150 °C (423,15 kelvin), which is: 0,3546

For the purposes of that calculation, the actual efficiencies shall be used, defined as the annual mechanical energy, electricity and heat produced respectively divided by the annual energy input.

For the purposes of that calculation, the following definitions apply:

(a)

‘cogeneration’ shall mean the simultaneous generation in one process of thermal energy and electrical and/or mechanical energy;

(b)

‘useful heat’ shall mean heat generated to satisfy an economical justifiable demand for heat, for heating or cooling purposes;

(c)

‘economically justifiable demand’ shall mean the demand that does not exceed the needs for heat or cooling and which would otherwise be satisfied at market conditions.

17. Where a fuel production process produces, in combination, the fuel for which emissions are being calculated and one or more other products (co-products), greenhouse gas emissions shall be divided between the fuel or its intermediate product and the co-products in proportion to their energy content (determined by lower heating value in the case of co-products other than electricity and heat). The greenhouse gas intensity of excess useful heat or excess electricity is the same as the greenhouse gas intensity of heat or electricity delivered to the fuel production process and is determined from calculating the greenhouse intensity of all inputs and emissions, including the feedstock and CH4 and N2O emissions, to and from the cogeneration unit, boiler or other apparatus delivering heat or electricity to the fuel production process. In the case of cogeneration of electricity and heat, the calculation is performed following point 16.

▼M2

18. For the purposes of the calculations referred to in point 17, the emissions to be divided shall be eec + el + esca + those fractions of ep, etd, eccs and eccr that take place up to and including the process step at which a co-product is produced. If any allocation to co-products has taken place at an earlier process step in the life-cycle, the fraction of those emissions assigned in the last such process step to the intermediate fuel product shall be used for those purposes instead of the total of those emissions. In the case of biofuels and bioliquids, all co-products that do not fall under the scope of point 17 shall be taken into account for the purposes of that calculation.

Co-products that have a negative energy content shall be considered to have an energy content of zero for the purposes of the calculation.

As a general rule, wastes and residues including all wastes and residues included in Annex IX shall be considered to have zero life-cycle greenhouse gas emissions up to the process of collection of those materials irrespectively of whether they are processed to interim products before being transformed into the final product.

In the case of biomass fuels produced in refineries, other than the combination of processing plants with boilers or cogeneration units providing heat and/or electricity to the processing plant, the unit of analysis for the purposes of the calculation referred to in point 17 shall be the refinery.

▼B

19. For biofuels, for the purposes of the calculation referred to in point 3, the fossil fuel comparator EF(t) shall be 94 g CO2eq/MJ.

For bioliquids used for the production of electricity, for the purposes of the calculation referred to in point 3, the fossil fuel comparator ECF(e) shall be 183 g CO2eq/MJ.

For bioliquids used for the production of useful heat, as well as for the production of heating and/or cooling, for the purposes of the calculation referred to in point 3, the fossil fuel comparator ECF(h&c) shall be 80 g CO2eq/MJ.

D. DISAGGREGATED DEFAULT VALUES FOR BIOFUELS AND BIOLIQUIDS

Disaggregated default values for cultivation: ‘eec ’ as defined in Part C of this Annex, including soil N2O emissions

Biofuel and bioliquid production pathway	Greenhouse gas emissions – typical value (g CO2eq/MJ)	Greenhouse gas emissions – default value (g CO2eq/MJ)
sugar beet ethanol	9,6	9,6
corn (maize) ethanol	25,5	25,5
other cereals excluding corn (maize) ethanol	27,0	27,0
sugar cane ethanol	17,1	17,1
the part from renewable sources of ETBE	Equal to that of the ethanol production pathway used
the part from renewable sources of TAEE	Equal to that of the ethanol production pathway used
rape seed biodiesel	32,0	32,0
sunflower biodiesel	26,1	26,1
soybean biodiesel	21,2	21,2
▼C1
palm oil biodiesel	26,0	26,0
▼B
waste cooking oil biodiesel	0	0
animal fats from rendering biodiesel (*1)	0	0
hydrotreated vegetable oil from rape seed	33,4	33,4
hydrotreated vegetable oil from sunflower	26,9	26,9
hydrotreated vegetable oil from soybean	22,1	22,1
▼C1
hydrotreated vegetable oil from palm oil	27,3	27,3
▼B
hydrotreated oil from waste cooking oil	0	0
hydrotreated oil from animal fats from rendering (*1)	0	0
pure vegetable oil from rape seed	33,4	33,4
pure vegetable oil from sunflower	27,2	27,2
pure vegetable oil from soybean	22,2	22,2
pure vegetable oil from palm oil	27,1	27,1
pure oil from waste cooking oil	0	0
(*1) Applies only to biofuels produced from animal by-products classified as category 1 and 2 material in accordance with Regulation (EC) No 1069/2009, for which emissions related to hygenisation as part of the rendering are not considered.

Disaggregated default values for cultivation: ‘eec ’ – for soil N2O emissions only (these are already included in the disaggregated values for cultivation emissions in the ‘eec ’ table)

Biofuel and bioliquid production pathway	Greenhouse gas emissions – typical value (g CO2eq/MJ)	Greenhouse gas emissions – default value (g CO2eq/MJ)
sugar beet ethanol	4,9	4,9
corn (maize) ethanol	13,7	13,7
other cereals excluding corn (maize) ethanol	14,1	14,1
sugar cane ethanol	2,1	2,1
the part from renewable sources of ETBE	Equal to that of the ethanol production pathway used
the part from renewable sources of TAEE	Equal to that of the ethanol production pathway used
rape seed biodiesel	17,6	17,6
sunflower biodiesel	12,2	12,2
soybean biodiesel	13,4	13,4
palm oil biodiesel	16,5	16,5
waste cooking oil biodiesel	0	0
animal fats from rendering biodiesel (*1)	0	0
hydrotreated vegetable oil from rape seed	18,0	18,0
hydrotreated vegetable oil from sunflower	12,5	12,5
hydrotreated vegetable oil from soybean	13,7	13,7
hydrotreated vegetable oil from palm oil	16,9	16,9
hydrotreated oil from waste cooking oil	0	0
hydrotreated oil from animal fats from rendering (*1)	0	0
pure vegetable oil from rape seed	17,6	17,6
pure vegetable oil from sunflower	12,2	12,2
pure vegetable oil from soybean	13,4	13,4
pure vegetable oil from palm oil	16,5	16,5
pure oil from waste cooking oil	0	0
(*1) Note: applies only to biofuels produced from animal by-products classified as category 1 and 2 material in accordance with Regulation (EC) No 1069/2009, for which emissions related to hygenisation as part of the rendering are not considered.

Disaggregated default values for processing: ‘ep ’ as defined in Part C of this Annex

Biofuel and bioliquid production pathway	Greenhouse gas emissions – typical value (g CO2eq/MJ)	Greenhouse gas emissions – default value (g CO2eq/MJ)
sugar beet ethanol (no biogas from slop, natural gas as process fuel in conventional boiler)	18,8	26,3
sugar beet ethanol (with biogas from slop, natural gas as process fuel in conventional boiler)	9,7	13,6
sugar beet ethanol (no biogas from slop, natural gas as process fuel in CHP plant (*1))	13,2	18,5
sugar beet ethanol (with biogas from slop, natural gas as process fuel in CHP plant (*1))	7,6	10,6
sugar beet ethanol (no biogas from slop, lignite as process fuel in CHP plant (*1))	27,4	38,3
sugar beet ethanol (with biogas from slop, lignite as process fuel in CHP plant (*1))	15,7	22,0
corn (maize) ethanol (natural gas as process fuel in conventional boiler)	20,8	29,1
corn (maize) ethanol, (natural gas as process fuel in CHP plant (*1))	14,8	20,8
corn (maize) ethanol (lignite as process fuel in CHP plant (*1))	28,6	40,1
corn (maize) ethanol (forest residues as process fuel in CHP plant (*1))	1,8	2,6
other cereals excluding maize ethanol (natural gas as process fuel in conventional boiler)	21,0	29,3
other cereals excluding maize ethanol (natural gas as process fuel in CHP plant (*1))	15,1	21,1
other cereals excluding maize ethanol (lignite as process fuel in CHP plant (*1))	30,3	42,5
other cereals excluding maize ethanol (forest residues as process fuel in CHP plant (*1))	1,5	2,2
sugar cane ethanol	1,3	1,8
the part from renewable sources of ETBE	Equal to that of the ethanol production pathway used
the part from renewable sources of TAEE	Equal to that of the ethanol production pathway used
rape seed biodiesel	11,7	16,3
sunflower biodiesel	11,8	16,5
soybean biodiesel	12,1	16,9
palm oil biodiesel (open effluent pond)	30,4	42,6
palm oil biodiesel (process with methane capture at oil mill)	13,2	18,5
waste cooking oil biodiesel	9,3	13,0
animal fats from rendering biodiesel (*2)	13,6	19,1
hydrotreated vegetable oil from rape seed	10,7	15,0
hydrotreated vegetable oil from sunflower	10,5	14,7
hydrotreated vegetable oil from soybean	10,9	15,2
hydrotreated vegetable oil from palm oil (open effluent pond)	27,8	38,9
hydrotreated vegetable oil from palm oil (process with methane capture at oil mill)	9,7	13,6
hydrotreated oil from waste cooking oil	10,2	14,3
hydrotreated oil from animal fats from rendering (*2)	14,5	20,3
pure vegetable oil from rape seed	3,7	5,2
pure vegetable oil from sunflower	3,8	5,4
pure vegetable oil from soybean	4,2	5,9
pure vegetable oil from palm oil (open effluent pond)	22,6	31,7
pure vegetable oil from palm oil (process with methane capture at oil mill)	4,7	6,5
pure oil from waste cooking oil	0,6	0,8
(1) Default values for processes using CHP are valid only if all the process heat is supplied by CHP. (2) Note: applies only to biofuels produced from animal by-products classified as category 1 and 2 material in accordance with Regulation (EC) No 1069/2009, for which emissions related to hygenisation as part of the rendering are not considered.

Disaggregated default values for oil extraction only (these are already included in the disaggregated values for processing emissions in the ‘ep ’ table)

Biofuel and bioliquid production pathway	Greenhouse gas emissions – typical value (g CO2eq/MJ)	Greenhouse gas emissions – default value (g CO2eq/MJ)
rape seed biodiesel	3,0	4,2
sunflower biodiesel	2,9	4,0
soybean biodiesel	3,2	4,4
palm oil biodiesel (open effluent pond)	20,9	29,2
palm oil biodiesel (process with methane capture at oil mill)	3,7	5,1
waste cooking oil biodiesel	0	0
animal fats from rendering biodiesel (*1)	4,3	6,1
hydrotreated vegetable oil from rape seed	3,1	4,4
hydrotreated vegetable oil from sunflower	3,0	4,1
hydrotreated vegetable oil from soybean	3,3	4,6
hydrotreated vegetable oil from palm oil (open effluent pond)	21,9	30,7
hydrotreated vegetable oil from palm oil (process with methane capture at oil mill)	3,8	5,4
hydrotreated oil from waste cooking oil	0	0
hydrotreated oil from animal fats from rendering (*1)	4,3	6,0
pure vegetable oil from rape seed	3,1	4,4
pure vegetable oil from sunflower	3,0	4,2
pure vegetable oil from soybean	3,4	4,7
pure vegetable oil from palm oil (open effluent pond)	21,8	30,5
pure vegetable oil from palm oil (process with methane capture at oil mill)	3,8	5,3
pure oil from waste cooking oil	0	0
(*1) Note: applies only to biofuels produced from animal by-products classified as category 1 and 2 material in accordance with Regulation (EC) No 1069/2009, for which emissions related to hygenisation as part of the rendering are not considered.

Disaggregated default values for transport and distribution: ‘etd ’ as defined in Part C of this Annex

Biofuel and bioliquid production pathway	Greenhouse gas emissions – typical value (g CO2eq/MJ)	Greenhouse gas emissions – default value (g CO2eq/MJ)
sugar beet ethanol (no biogas from slop, natural gas as process fuel in conventional boiler)	2,3	2,3
sugar beet ethanol (with biogas from slop, natural gas as process fuel in conventional boiler)	2,3	2,3
sugar beet ethanol (no biogas from slop, natural gas as process fuel in CHP plant (*1))	2,3	2,3
sugar beet ethanol (with biogas from slop, natural gas as process fuel in CHP plant (*1))	2,3	2,3
sugar beet ethanol (no biogas from slop, lignite as process fuel in CHP plant (*1))	2,3	2,3
sugar beet ethanol (with biogas from slop, lignite as process fuel in CHP plant (*1))	2,3	2,3
corn (maize) ethanol (natural gas as process fuel in CHP plant (*1))	2,2	2,2
corn (maize) ethanol (natural gas as process fuel in conventional boiler)	2,2	2,2
corn (maize) ethanol (lignite as process fuel in CHP plant (*1))	2,2	2,2
corn (maize) ethanol (forest residues as process fuel in CHP plant (*1))	2,2	2,2
other cereals excluding maize ethanol (natural gas as process fuel in conventional boiler)	2,2	2,2
other cereals excluding maize ethanol (natural gas as process fuel in CHP plant (*1))	2,2	2,2
other cereals excluding maize ethanol (lignite as process fuel in CHP plant (*1))	2,2	2,2
other cereals excluding maize ethanol (forest residues as process fuel in CHP plant (*1))	2,2	2,2
sugar cane ethanol	9,7	9,7
the part from renewable sources of ETBE	Equal to that of the ethanol production pathway used
the part from renewable sources of TAEE	Equal to that of the ethanol production pathway used
rape seed biodiesel	1,8	1,8
sunflower biodiesel	2,1	2,1
soybean biodiesel	8,9	8,9
palm oil biodiesel (open effluent pond)	6,9	6,9
palm oil biodiesel (process with methane capture at oil mill)	6,9	6,9
waste cooking oil biodiesel	1,9	1,9
▼C1
animal fats from rendering biodiesel (*1)	1,6	1,6
▼B
hydrotreated vegetable oil from rape seed	1,7	1,7
hydrotreated vegetable oil from sunflower	2,0	2,0
hydrotreated vegetable oil from soybean	9,2	9,2
hydrotreated vegetable oil from palm oil (open effluent pond)	7,0	7,0
hydrotreated vegetable oil from palm oil (process with methane capture at oil mill)	7,0	7,0
hydrotreated oil from waste cooking oil	1,7	1,7
hydrotreated oil from animal fats from rendering (*2)	1,5	1,5
pure vegetable oil from rape seed	1,4	1,4
pure vegetable oil from sunflower	1,7	1,7
pure vegetable oil from soybean	8,8	8,8
pure vegetable oil from palm oil (open effluent pond)	6,7	6,7
pure vegetable oil from palm oil (process with methane capture at oil mill)	6,7	6,7
pure oil from waste cooking oil	1,4	1,4
(1) Default values for processes using CHP are valid only if all the process heat is supplied by CHP. (2) Note: applies only to biofuels produced from animal by-products classified as category 1 and 2 material in accordance with Regulation (EC) No 1069/2009, for which emissions related to hygenisation as part of the rendering are not considered.

Disaggregated default values for transport and distribution of final fuel only. These are already included in the table of ‘transport and distribution emissions etd ’ as defined in Part C of this Annex, but the following values are useful if an economic operator wishes to declare actual transport emissions for crops or oil transport only).

Biofuel and bioliquid production pathway	Greenhouse gas emissions – typical value (g CO2eq/MJ)	Greenhouse gas emissions – default value (g CO2eq/MJ)
sugar beet ethanol (no biogas from slop, natural gas as process fuel in conventional boiler)	1,6	1,6
sugar beet ethanol (with biogas from slop, natural gas as process fuel in conventional boiler)	1,6	1,6
sugar beet ethanol (no biogas from slop, natural gas as process fuel in CHP plant (*1))	1,6	1,6
sugar beet ethanol (with biogas from slop, natural gas as process fuel in CHP plant (*1))	1,6	1,6
sugar beet ethanol (no biogas from slop, lignite as process fuel in CHP plant (*1))	1,6	1,6
sugar beet ethanol (with biogas from slop, lignite as process fuel in CHP plant (*1))	1,6	1,6
corn (maize) ethanol (natural gas as process fuel in conventional boiler)	1,6	1,6
corn (maize) ethanol (natural gas as process fuel in CHP plant (*1))	1,6	1,6
corn (maize) ethanol (lignite as process fuel in CHP plant (*1))	1,6	1,6
corn (maize) ethanol (forest residues as process fuel in CHP plant (*1))	1,6	1,6
other cereals excluding maize ethanol (natural gas as process fuel in conventional boiler)	1,6	1,6
other cereals excluding maize ethanol (natural gas as process fuel in CHP plant (*1))	1,6	1,6
other cereals excluding maize ethanol (lignite as process fuel in CHP plant (*1))	1,6	1,6
other cereals excluding maize ethanol (forest residues as process fuel in CHP plant (*1))	1,6	1,6
sugar cane ethanol	6,0	6,0
the part of ethyl-tertio-butyl-ether (ETBE) from renewable ethanol	Will be considered to be equal to that of the ethanol production pathway used
the part of tertiary-amyl-ethyl-ether (TAEE) from renewable ethanol	Will be considered to be equal to that of the ethanol production pathway used
rape seed biodiesel	1,3	1,3
sunflower biodiesel	1,3	1,3
soybean biodiesel	1,3	1,3
palm oil biodiesel (open effluent pond)	1,3	1,3
palm oil biodiesel (process with methane capture at oil mill)	1,3	1,3
waste cooking oil biodiesel	1,3	1,3
animal fats from rendering biodiesel (*2)	1,3	1,3
hydrotreated vegetable oil from rape seed	1,2	1,2
hydrotreated vegetable oil from sunflower	1,2	1,2
hydrotreated vegetable oil from soybean	1,2	1,2
hydrotreated vegetable oil from palm oil (open effluent pond)	1,2	1,2
hydrotreated vegetable oil from palm oil (process with methane capture at oil mill)	1,2	1,2
hydrotreated oil from waste cooking oil	1,2	1,2
hydrotreated oil from animal fats from rendering (*2)	1,2	1,2
pure vegetable oil from rape seed	0,8	0,8
pure vegetable oil from sunflower	0,8	0,8
pure vegetable oil from soybean	0,8	0,8
pure vegetable oil from palm oil (open effluent pond)	0,8	0,8
pure vegetable oil from palm oil (process with methane capture at oil mill)	0,8	0,8
pure oil from waste cooking oil	0,8	0,8
(1) Default values for processes using CHP are valid only if all the process heat is supplied by CHP. (2) Note: applies only to biofuels produced from animal by-products classified as category 1 and 2 material in accordance with Regulation (EC) No 1069/2009, for which emissions related to hygenisation as part of the rendering are not considered.

Total for cultivation, processing, transport and distribution

Biofuel and bioliquid production pathway	Greenhouse gas emissions – typical value (g CO2eq/MJ)	Greenhouse gas emissions – default value (g CO2eq/MJ)
sugar beet ethanol (no biogas from slop, natural gas as process fuel in conventional boiler)	30,7	38,2
sugar beet ethanol (with biogas from slop, natural gas as process fuel in conventional boiler)	21,6	25,5
sugar beet ethanol (no biogas from slop, natural gas as process fuel in CHP plant (*1))	25,1	30,4
sugar beet ethanol (with biogas from slop, natural gas as process fuel in CHP plant (*1))	19,5	22,5
sugar beet ethanol (no biogas from slop, lignite as process fuel in CHP plant (*1))	39,3	50,2
sugar beet ethanol (with biogas from slop, lignite as process fuel in CHP plant (*1))	27,6	33,9
corn (maize) ethanol (natural gas as process fuel in conventional boiler)	48,5	56,8
corn (maize) ethanol, (natural gas as process fuel in CHP plant (*1))	42,5	48,5
corn (maize) ethanol (lignite as process fuel in CHP plant (*1))	56,3	67,8
corn (maize) ethanol (forest residues as process fuel in CHP plant (*1))	29,5	30,3
other cereals excluding maize ethanol (natural gas as process fuel in conventional boiler)	50,2	58,5
other cereals excluding maize ethanol (natural gas as process fuel in CHP plant (*1))	44,3	50,3
other cereals excluding maize ethanol (lignite as process fuel in CHP plant (*1))	59,5	71,7
▼C1
other cereals excluding maize ethanol (forest residues as process fuel in CHP plant (*1))	30,7	31,4
sugar cane ethanol	28,1	28,6
▼B
the part from renewable sources of ETBE	Equal to that of the ethanol production pathway used
the part from renewable sources of TAEE	Equal to that of the ethanol production pathway used
rape seed biodiesel	45,5	50,1
sunflower biodiesel	40,0	44,7
soybean biodiesel	42,2	47,0
▼C1
palm oil biodiesel (open effluent pond)	63,3	75,5
palm oil biodiesel (process with methane capture at oil mill)	46,1	51,4
▼B
waste cooking oil biodiesel	11,2	14,9
▼C1
animals fats from rendering biodiesel (*1)	15,2	20,7
▼B
hydrotreated vegetable oil from rape seed	45,8	50,1
hydrotreated vegetable oil from sunflower	39,4	43,6
hydrotreated vegetable oil from soybean	42,2	46,5
▼C1
hydrotreated vegetable oil from palm oil (open effluent pond)	62,1	73,2
hydrotreated vegetable oil from palm oil (process with methane capture at oil mill)	44,0	47,9
▼B
hydrotreated oil from waste cooking oil	11,9	16,0
hydrotreated oil from animal fats from rendering (*2)	16,0	21,8
pure vegetable oil from rape seed	38,5	40,0
pure vegetable oil from sunflower	32,7	34,3
pure vegetable oil from soybean	35,2	36,9
▼C1
pure vegetable oil from palm oil (open effluent pond)	56,4	65,5
pure vegetable oil from palm oil (process with methane capture at oil mill)	38,5	40,3
▼B
pure oil from waste cooking oil	2,0	2,2
(1) Default values for processes using CHP are valid only if all the process heat is supplied by CHP. (2) Note: applies only to biofuels produced from animal by-products classified as category 1 and 2 material in accordance with Regulation (EC) No 1069/2009, for which emissions related to hygenisation as part of the rendering are not considered.

E. ESTIMATED DISAGGREGATED DEFAULT VALUES FOR FUTURE BIOFUELS AND BIOLIQUIDS THAT WERE NOT ON THE MARKET OR WERE ONLY ON THE MARKET IN NEGLIGIBLE QUANTITIES IN 2016

Disaggregated default values for cultivation: ‘eec ’ as defined in Part C of this Annex, including N2O emissions (including chipping of waste or farmed wood)

Biofuel and bioliquid production pathway	Greenhouse gas emissions – typical value (g CO2eq/MJ)	Greenhouse gas emissions – default value (g CO2eq/MJ)
wheat straw ethanol	1,8	1,8
waste wood Fischer-Tropsch diesel in free-standing plant	3,3	3,3
farmed wood Fischer-Tropsch diesel in free-standing plant	8,2	8,2
▼C1
waste wood Fischer-Tropsch petrol in free-standing plant	3,3	3,3
farmed wood Fischer-Tropsch petrol in free-standing plant	8,2	8,2
▼B
waste wood dimethylether (DME) in free-standing plant	3,1	3,1
farmed wood dimethylether (DME) in free-standing plant	7,6	7,6
waste wood methanol in free-standing plant	3,1	3,1
farmed wood methanol in free-standing plant	7,6	7,6
Fischer-Tropsch diesel from black-liquor gasification integrated with pulp mill	2,5	2,5
Fischer-Tropsch petrol from black-liquor gasification integrated with pulp mill	2,5	2,5
dimethylether (DME) from black-liquor gasification integrated with pulp mill	2,5	2,5
Methanol from black-liquor gasification integrated with pulp mill	2,5	2,5
the part from renewable sources of MTBE	Equal to that of the methanol production pathway used

Disaggregated default values for soil N2O emissions (included in disaggregated default values for cultivation emissions in the ‘eec ’ table)

Biofuel and bioliquid production pathway	Greenhouse gas emissions – typical value (g CO2eq/MJ)	Greenhouse gas emissions – default value (g CO2eq/MJ)
wheat straw ethanol	0	0
waste wood Fischer-Tropsch diesel in free-standing plant	0	0
farmed wood Fischer-Tropsch diesel in free-standing plant	4,4	4,4
waste wood Fischer-Tropsch petrol in free-standing plant	0	0
farmed wood Fischer-Tropsch petrol in free-standing plant	4,4	4,4
waste wood dimethylether (DME) in free-standing plant	0	0
farmed wood dimethylether (DME) in free-standing plant	4,1	4,1
waste wood methanol in free-standing plant	0	0
farmed wood methanol in free-standing plant	4,1	4,1
Fischer-Tropsch diesel from black-liquor gasification integrated with pulp mill	0	0
Fischer-Tropsch petrol from black-liquor gasification integrated with pulp mill	0	0
dimethylether (DME) from black-liquor gasification integrated with pulp mill	0	0
Methanol from black-liquor gasification integrated with pulp mill	0	0
the part from renewable sources of MTBE	Equal to that of the methanol production pathway used

Disaggregated default values for processing: ‘ep ’ as defined in Part C of this Annex

Biofuel and bioliquid production pathway	Greenhouse gas emissions – typical value (g CO2eq/MJ)	Greenhouse gas emissions – default value (g CO2eq/MJ)
wheat straw ethanol	4,8	6,8
waste wood Fischer-Tropsch diesel in free-standing plant	0,1	0,1
farmed wood Fischer-Tropsch diesel in free-standing plant	0,1	0,1
waste wood Fischer-Tropsch petrol in free-standing plant	0,1	0,1
farmed wood Fischer-Tropsch petrol in free-standing plant	0,1	0,1
waste wood dimethylether (DME) in free-standing plant	0	0
farmed wood dimethylether (DME) in free-standing plant	0	0
waste wood methanol in free-standing plant	0	0
farmed wood methanol in free-standing plant	0	0
Fischer-Tropsch diesel from black-liquor gasification integrated with pulp mill	0	0
Fischer-Tropsch petrol from black-liquor gasification integrated with pulp mill	0	0
dimethylether (DME) from black-liquor gasification integrated with pulp mill	0	0
methanol from black-liquor gasification integrated with pulp mill	0	0
the part from renewable sources of MTBE	Equal to that of the methanol production pathway used

Disaggregated default values for transport and distribution: ‘etd ’ as defined in Part C of this Annex

Biofuel and bioliquid production pathway	Greenhouse gas emissions – typical value (g CO2eq/MJ)	Greenhouse gas emissions – default value (g CO2eq/MJ)
wheat straw ethanol	7,1	7,1
▼C1
waste wood Fischer-Tropsch diesel in free-standing plant	12,2	12,2
▼B
farmed wood Fischer-Tropsch diesel in free-standing plant	8,4	8,4
▼C1
waste wood Fischer-Tropsch petrol in free-standing plant	12,2	12,2
▼B
farmed wood Fischer-Tropsch petrol in free-standing plant	8,4	8,4
▼C1
waste wood dimethylether (DME) in free-standing plant	12,1	12,1
▼B
farmed wood dimethylether (DME) in free-standing plant	8,6	8,6
▼C1
waste wood methanol in free-standing plant	12,1	12,1
▼B
farmed wood methanol in free-standing plant	8,6	8,6
Fischer-Tropsch diesel from black-liquor gasification integrated with pulp mill	7,7	7,7
Fischer-Tropsch petrol from black-liquor gasification integrated with pulp mill	7,9	7,9
dimethylether (DME) from black-liquor gasification integrated with pulp mill	7,7	7,7
methanol from black-liquor gasification integrated with pulp mill	7,9	7,9
the part from renewable sources of MTBE	Equal to that of the methanol production pathway used

Disaggregated default values for transport and distribution of final fuel only. These are already included in the table of ‘transport and distribution emissions etd ’ as defined in Part C of this Annex, but the following values are useful if an economic operator wishes to declare actual transport emissions for feedstock transport only).

Biofuel and bioliquid production pathway	Greenhouse gas emissions – typical value (g CO2eq/MJ)	Greenhouse gas emissions – default value (g CO2eq/MJ)
wheat straw ethanol	1,6	1,6
waste wood Fischer-Tropsch diesel in free-standing plant	1,2	1,2
farmed wood Fischer-Tropsch diesel in free-standing plant	1,2	1,2
waste wood Fischer-Tropsch petrol in free-standing plant	1,2	1,2
farmed wood Fischer-Tropsch petrol in free-standing plant	1,2	1,2
waste wood dimethylether (DME) in free-standing plant	2,0	2,0
farmed wood dimethylether (DME) in free-standing plant	2,0	2,0
waste wood methanol in free-standing plant	2,0	2,0
farmed wood methanol in free-standing plant	2,0	2,0
Fischer-Tropsch diesel from black-liquor gasification integrated with pulp mill	2,0	2,0
Fischer-Tropsch petrol from black-liquor gasification integrated with pulp mill	2,0	2,0
dimethylether (DME) from black-liquor gasification integrated with pulp mill	2,0	2,0
methanol from black-liquor gasification integrated with pulp mill	2,0	2,0
the part from renewable sources of MTBE	Equal to that of the methanol production pathway used

Total for cultivation, processing, transport and distribution

Biofuel and bioliquid production pathway	Greenhouse gas emissions – typical value (g CO2eq/MJ)	Greenhouse gas emissions – default value (g CO2eq/MJ)
wheat straw ethanol	13,7	15,7
▼C1
waste wood Fischer-Tropsch diesel in free-standing plant	15,6	15,6
▼B
farmed wood Fischer-Tropsch diesel in free-standing plant	16,7	16,7
▼C1
waste wood Fischer-Tropsch petrol in free-standing plant	15,6	15,6
▼B
farmed wood Fischer-Tropsch petrol in free-standing plant	16,7	16,7
▼C1
waste wood dimethylether (DME) in free-standing plant	15,2	15,2
▼B
farmed wood dimethylether (DME) in free-standing plant	16,2	16,2
▼C1
waste wood methanol in free-standing plant	15,2	15,2
▼B
farmed wood methanol in free-standing plant	16,2	16,2
Fischer-Tropsch diesel from black-liquor gasification integrated with pulp mill	10,2	10,2
Fischer-Tropsch petrol from black-liquor gasification integrated with pulp mill	10,4	10,4
dimethylether (DME) from black-liquor gasification integrated with pulp mill	10,2	10,2
methanol from black-liquor gasification integrated with pulp mill	10,4	10,4
the part from renewable sources of MTBE	Equal to that of the methanol production pathway used

ANNEX VI

RULES FOR CALCULATING THE GREENHOUSE GAS IMPACT OF BIOMASS FUELS AND THEIR FOSSIL FUEL COMPARATORS

A. Typical and default values of greenhouse gas emissions savings for biomass fuels if produced with no net-carbon emissions from land-use change

WOODCHIPS
Biomass fuel production system	Transport distance	Greenhouse gas emissions savings –typical value		Greenhouse gas emissions savings – default value
Biomass fuel production system	Transport distance	Heat	Electricity	Heat	Electricity
Woodchips from forest residues	1 to 500 km	93 %	89 %	91 %	87 %
	500 to 2 500 km	89 %	84 %	87 %	81 %
	2 500 to 10 000 km	82 %	73 %	78 %	67 %
	Above 10 000 km	67 %	51 %	60 %	41 %
Woodchips from short rotation coppice (Eucalyptus)	2 500 to 10 000 km	77 %	65 %	73 %	60 %
Woodchips from short rotation coppice (Poplar – Fertilised)	1 to 500 km	89 %	83 %	87 %	81 %
	500 to 2 500 km	85 %	78 %	84 %	76 %
	2 500 to 10 000 km	78 %	67 %	74 %	62 %
	Above 10 000 km	63 %	45 %	57 %	35 %
Woodchips from short rotation coppice (Poplar – No fertilisation)	1 to 500 km	91 %	87 %	90 %	85 %
	500 to 2 500 km	88 %	82 %	86 %	79 %
	2 500 to 10 000 km	80 %	70 %	77 %	65 %
	Above 10 000 km	65 %	48 %	59 %	39 %
Woodchips from stemwood	1 to 500 km	93 %	89 %	92 %	88 %
	500 to 2 500 km	90 %	85 %	88 %	82 %
	2 500 to 10 000 km	82 %	73 %	79 %	68 %
	Above 10 000 km	67 %	51 %	61 %	42 %
Woodchips from industry residues	1 to 500 km	94 %	92 %	93 %	90 %
	500 to 2 500 km	91 %	87 %	90 %	85 %
	2 500 to 10 000 km	83 %	75 %	80 %	71 %
	Above 10 000 km	69 %	54 %	63 %	44 %

WOOD PELLETS (*1)
Biomass fuel production system		Transport distance	Greenhouse gas emissions savings – typical value		Greenhouse gas emissions savings – default value
Biomass fuel production system		Transport distance	Heat	Electricity	Heat	Electricity
Wood briquettes or pellets from forest residues	Case 1	1 to 500 km	58 %	37 %	49 %	24 %
		500 to 2 500 km	58 %	37 %	49 %	25 %
		2 500 to 10 000 km	55 %	34 %	47 %	21 %
		Above 10 000 km	50 %	26 %	40 %	11 %
	Case 2a	1 to 500 km	77 %	66 %	72 %	59 %
		500 to 2 500 km	77 %	66 %	72 %	59 %
		2 500 to 10 000 km	75 %	62 %	70 %	55 %
		Above 10 000 km	69 %	54 %	63 %	45 %
	Case 3a	1 to 500 km	92 %	88 %	90 %	85 %
		500 to 2 500 km	92 %	88 %	90 %	86 %
		2 500 to 10 000 km	90 %	85 %	88 %	81 %
		Above 10 000 km	84 %	76 %	81 %	72 %
Wood briquettes or pellets from short rotation coppice (Eucalyptus)	Case 1	2 500 to 10 000 km	52 %	28 %	43 %	15 %
	Case 2a	2 500 to 10 000 km	70 %	56 %	66 %	49 %
	Case 3a	2 500 to 10 000 km	85 %	78 %	83 %	75 %
Wood briquettes or pellets from short rotation coppice (Poplar – Fertilised)	Case 1	1 to 500 km	54 %	32 %	46 %	20 %
		500 to 10 000 km	52 %	29 %	44 %	16 %
		Above 10 000 km	47 %	21 %	37 %	7 %
	Case 2a	1 to 500 km	73 %	60 %	69 %	54 %
		500 to 10 000 km	71 %	57 %	67 %	50 %
		Above 10 000 km	66 %	49 %	60 %	41 %
	Case 3a	1 to 500 km	88 %	82 %	87 %	81 %
		500 to 10 000 km	86 %	79 %	84 %	77 %
		Above 10 000 km	80 %	71 %	78 %	67 %
Wood briquettes or pellets from short rotation coppice (Poplar – No fertilisation)	Case 1	1 to 500 km	56 %	35 %	48 %	23 %
		500 to 10 000 km	54 %	32 %	46 %	20 %
		Above 10 000 km	49 %	24 %	40 %	10 %
	Case 2a	1 to 500 km	76 %	64 %	72 %	58 %
		500 to 10 000 km	74 %	61 %	69 %	54 %
		Above 10 000 km	68 %	53 %	63 %	45 %
	Case 3a	1 to 500 km	91 %	86 %	90 %	85 %
		500 to 10 000 km	89 %	83 %	87 %	81 %
		Above 10 000 km	83 %	75 %	81 %	71 %
Stemwood	Case 1	1 to 500 km	57 %	37 %	49 %	24 %
		500 to 2 500 km	58 %	37 %	49 %	25 %
		2 500 to 10 000 km	55 %	34 %	47 %	21 %
		Above 10 000 km	50 %	26 %	40 %	11 %
	Case 2a	1 to 500 km	77 %	66 %	73 %	60 %
		500 to 2 500 km	77 %	66 %	73 %	60 %
		2 500 to 10 000 km	75 %	63 %	70 %	56 %
		Above 10 000 km	70 %	55 %	64 %	46 %
	Case 3a	1 to 500 km	92 %	88 %	91 %	86 %
		500 to 2 500 km	92 %	88 %	91 %	87 %
		2 500 to 10 000 km	90 %	85 %	88 %	83 %
		Above 10 000 km	84 %	77 %	82 %	73 %
Wood briquettes or pellets from wood industry residues	Case 1	1 to 500 km	75 %	62 %	69 %	55 %
		500 to 2 500 km	75 %	62 %	70 %	55 %
		2 500 to 10 000 km	72 %	59 %	67 %	51 %
		Above 10 000 km	67 %	51 %	61 %	42 %
	Case 2a	1 to 500 km	87 %	80 %	84 %	76 %
		500 to 2 500 km	87 %	80 %	84 %	77 %
		2 500 to 10 000 km	85 %	77 %	82 %	73 %
		Above 10 000 km	79 %	69 %	75 %	63 %
	Case 3a	1 to 500 km	95 %	93 %	94 %	91 %
		500 to 2 500 km	95 %	93 %	94 %	92 %
		2 500 to 10 000 km	93 %	90 %	92 %	88 %
		Above 10 000 km	88 %	82 %	85 %	78 %
(*1) Case 1 refers to processes in which a natural gas boiler is used to provide the process heat to the pellet mill. Electricity for the pellet mill is supplied from the grid; Case 2a refers to processes in which a woodchips boiler, fed with pre-dried chips, is used to provide process heat. Electricity for the pellet mill is supplied from the grid; Case 3a refers to processes in which a CHP, fed with pre-dried woodchips, is used to provide electricity and heat to the pellet mill.

AGRICULTURE PATHWAYS
Biomass fuel production system	Transport distance	Greenhouse gas emissions savings – typical value		Greenhouse gas emissions savings – default value
Biomass fuel production system	Transport distance	Heat	Electricity	Heat	Electricity
Agricultural Residues with density < 0,2 t/m3 (*1)	1 to 500 km	95 %	92 %	93 %	90 %
	500 to 2 500 km	89 %	83 %	86 %	80 %
	2 500 to 10 000 km	77 %	66 %	73 %	60 %
	Above 10 000 km	57 %	36 %	48 %	23 %
Agricultural Residues with density > 0,2 t/m3 (*2)	1 to 500 km	95 %	92 %	93 %	90 %
	500 to 2 500 km	93 %	89 %	92 %	87 %
	2 500 to 10 000 km	88 %	82 %	85 %	78 %
	Above 10 000 km	78 %	68 %	74 %	61 %
Straw pellets	1 to 500 km	88 %	82 %	85 %	78 %
	500 to 10 000 km	86 %	79 %	83 %	74 %
	Above 10 000 km	80 %	70 %	76 %	64 %
Bagasse briquettes	500 to 10 000 km	93 %	89 %	91 %	87 %
Bagasse briquettes	Above 10 000 km	87 %	81 %	85 %	77 %
Palm Kernel Meal	Above 10 000 km	20 %	-18 %	11 %	-33 %
Palm Kernel Meal (no CH4 emissions from oil mill)	Above 10 000 km	46 %	20 %	42 %	14 %
(1) This group of materials includes agricultural residues with a low bulk density and it comprises materials such as straw bales, oat hulls, rice husks and sugar cane bagasse bales (not exhaustive list). (2) The group of agricultural residues with higher bulk density includes materials such as corn cobs, nut shells, soybean hulls, palm kernel shells (not exhaustive list).

BIOGAS FOR ELECTRICITY (*1)
Biogas production system		Technological option	Greenhouse gas emissions savings – typical value	Greenhouse gas emissions savings – default value
Wet manure (1)	Case 1	Open digestate (2)	146 %	94 %
	Case 1	Close digestate (3)	246 %	240 %
	Case 2	Open digestate	136 %	85 %
	Case 2	Close digestate	227 %	219 %
	Case 3	Open digestate	142 %	86 %
	Case 3	Close digestate	243 %	235 %
Maize whole plant (4)	Case 1	Open digestate	36 %	21 %
	Case 1	Close digestate	59 %	53 %
	Case 2	Open digestate	34 %	18 %
	Case 2	Close digestate	55 %	47 %
	Case 3	Open digestate	28 %	10 %
	Case 3	Close digestate	52 %	43 %
Biowaste	Case 1	Open digestate	47 %	26 %
	Case 1	Close digestate	84 %	78 %
	Case 2	Open digestate	43 %	21 %
	Case 2	Close digestate	77 %	68 %
	Case 3	Open digestate	38 %	14 %
	Case 3	Close digestate	76 %	66 %
(*1) Case 1 refers to pathways in which electricity and heat required in the process are supplied by the CHP engine itself. Case 2 refers to pathways in which the electricity required in the process is taken from the grid and the process heat is supplied by the CHP engine itself. In some Member States, operators are not allowed to claim the gross production for subsidies and case 1 is the more likely configuration. Case 3 refers to pathways in which the electricity required in the process is taken from the grid and the process heat is supplied by a biogas boiler. This case applies to some installations in which the CHP engine is not on-site and biogas is sold (but not upgraded to biomethane). (1) The values for biogas production from manure include negative emissions for emissions saved from raw manure management. The value of esca considered is equal to – 45 g CO2eq/MJ manure used in anaerobic digestion. (2) Open storage of digestate accounts for additional emissions of CH4 and N2O. The magnitude of those emissions changes with ambient conditions, substrate types and the digestion efficiency. (3) Close storage means that the digestate resulting from the digestion process is stored in a gas-tight tank and that the additional biogas released during storage is considered to be recovered for production of additional electricity or biomethane. No greenhouse gas emissions are included in that process. (4) Maize whole plant means maize harvested as fodder and ensiled for preservation.

BIOGAS FOR ELECTRICITY – MIXTURES OF MANURE AND MAIZE
Biogas production system		Technological option	Greenhouse gas emissions savings – typical value	Greenhouse gas emissions savings – default value
Manure – Maize 80 % - 20 %	Case 1	Open digestate	72 %	45 %
	Case 1	Close digestate	120 %	114 %
	Case 2	Open digestate	67 %	40 %
	Case 2	Close digestate	111 %	103 %
	Case 3	Open digestate	65 %	35 %
	Case 3	Close digestate	114 %	106 %
Manure – Maize 70 % - 30 %	Case 1	Open digestate	60 %	37 %
	Case 1	Close digestate	100 %	94 %
	Case 2	Open digestate	57 %	32 %
	Case 2	Close digestate	93 %	85 %
	Case 3	Open digestate	53 %	27 %
	Case 3	Close digestate	94 %	85 %
Manure – Maize 60 % - 40 %	Case 1	Open digestate	53 %	32 %
	Case 1	Close digestate	88 %	82 %
	Case 2	Open digestate	50 %	28 %
	Case 2	Close digestate	82 %	73 %
	Case 3	Open digestate	46 %	22 %
	Case 3	Close digestate	81 %	72 %

BIOMETHANE FOR TRANSPORT (*1)
Biomethane production system	Technological options	Greenhouse gas emissions savings – typical value	Greenhouse gas emissions savings – default value
Wet manure	Open digestate, no off-gas combustion	117 %	72 %
	Open digestate, off-gas combustion	133 %	94 %
	Close digestate, no off-gas combustion	190 %	179 %
	Close digestate, off-gas combustion	206 %	202 %
Maize whole plant	Open digestate, no off-gas combustion	35 %	17 %
	Open digestate, off-gas combustion	51 %	39 %
	Close digestate, no off-gas combustion	52 %	41 %
	Close digestate, off-gas combustion	68 %	63 %
Biowaste	Open digestate, no off-gas combustion	43 %	20 %
	Open digestate, off-gas combustion	59 %	42 %
	Close digestate, no off-gas combustion	70 %	58 %
	Close digestate, off-gas combustion	86 %	80 %
(*1) The greenhouse gas emissions savings for biomethane only refer to compressed biomethane relative to the fossil fuel comparator for transport of 94 g CO2eq/MJ.

BIOMETHANE – MIXTURES OF MANURE AND MAIZE (*1)
Biomethane production system	Technological options	Greenhouse gas emissions savings – typical value	Greenhouse gas emissions savings – default value
Manure – Maize 80 % - 20 %	Open digestate, no off-gas combustion (1)	62 %	35 %
	Open digestate, off-gas combustion (2)	78 %	57 %
	Close digestate, no off-gas combustion	97 %	86 %
	Close digestate, off-gas combustion	113 %	108 %
Manure – Maize 70 % - 30 %	Open digestate, no off-gas combustion	53 %	29 %
	Open digestate, off-gas combustion	69 %	51 %
	Close digestate, no off-gas combustion	83 %	71 %
	Close digestate, off-gas combustion	99 %	94 %
Manure – Maize 60 % - 40 %	Open digestate, no off-gas combustion	48 %	25 %
	Open digestate, off-gas combustion	64 %	48 %
	Close digestate, no off-gas combustion	74 %	62 %
	Close digestate, off-gas combustion	90 %	84 %
(*1) The greenhouse gas emissions savings for biomethane only refer to compressed biomethane relative to the fossil fuel comparator for transport of 94 g CO2eq/MJ. (1) This category includes the following categories of technologies for biogas upgrade to biomethane: Pressure Swing Adsorption (PSA), Pressure Water Scrubbing (PWS), Membranes, Cryogenic, and Organic Physical Scrubbing (OPS). It includes an emission of 0,03 MJ CH4/MJ biomethane for the emission of methane in the off-gases. (2) This category includes the following categories of technologies for biogas upgrade to biomethane: Pressure Water Scrubbing (PWS) when water is recycled, Pressure Swing Adsorption (PSA), Chemical Scrubbing, Organic Physical Scrubbing (OPS), Membranes and Cryogenic upgrading. No methane emissions are considered for this category (the methane in the off-gas is combusted, if any).

B. METHODOLOGY

1. Greenhouse gas emissions from the production and use of biomass fuels, shall be calculated as follows:

(a)

Greenhouse gas emissions from the production and use of biomass fuels before conversion into electricity, heating and cooling, shall be calculated as:

E = eec + el + ep + etd + eu – esca – eccs – eccr,

Where

E

=

total emissions from the production of the fuel before energy conversion;

eec

=

emissions from the extraction or cultivation of raw materials;

el

=

annualised emissions from carbon stock changes caused by land-use change;

ep

=

emissions from processing;

etd

=

emissions from transport and distribution;

eu

=

emissions from the fuel in use;

esca

=

emission savings from soil carbon accumulation via improved agricultural management;

eccs

=

emission savings from CO2 capture and geological storage; and

eccr

=

emission savings from CO2 capture and replacement.

Emissions from the manufacture of machinery and equipment shall not be taken into account.

(b)

In the case of co-digestion of different substrates in a biogas plant for the production of biogas or biomethane, the typical and default values of greenhouse gas emissions shall be calculated as:

▼B

where

E

=

greenhouse gas emissions per MJ biogas or biomethane produced from co-digestion of the defined mixture of substrates

Sn

=

Share of feedstock n in energy content

En

=

Emission in g CO2/MJ for pathway n as provided in Part D of this Annex (*)

▼B

where

Pn

=

energy yield [MJ] per kilogram of wet input of feedstock n (**)

Wn

=

weighting factor of substrate n defined as:

where:

In

=

Annual input to digester of substrate n [tonne of fresh matter]

AMn

=

Average annual moisture of substrate n [kg water/kg fresh matter]

SMn

=

Standard moisture for substrate n (***).

(*) For animal manure used as substrate, a bonus of 45 g CO2eq/MJ manure (– 54 kg CO2eq/t fresh matter) is added for improved agricultural and manure management.

(**) The following values of Pn shall be used for calculating typical and default values:

P(Maize): 4,16 [MJbiogas/kgwet maize @ 65 % moisture]

P(Manure): 0,50 [MJbiogas/kgwet manure @ 90 % moisture]

P(Biowaste) 3,41 [MJbiogas/kgwet biowaste @ 76 % moisture]

(***) The following values of the standard moisture for substrate SMn shall be used:

SM(Maize): 0,65 [kg water/kg fresh matter]

SM(Manure): 0,90 [kg water/kg fresh matter]

SM(Biowaste): 0,76 [kg water/kg fresh matter]

(c)

In the case of co-digestion of n substrates in a biogas plant for the production of electricity or biomethane, actual greenhouse gas emissions of biogas and biomethane are calculated as follows:

where

E

=

total emissions from the production of the biogas or biomethane before energy conversion;

Sn

=

Share of feedstock n, in fraction of input to the digester;

eec,n

=

emissions from the extraction or cultivation of feedstock n;

etd,feedstock,n

=

emissions from transport of feedstock n to the digester;

el,n

=

annualised emissions from carbon stock changes caused by land-use change, for feedstock n;

esca

=

emission savings from improved agricultural management of feedstock n (*);

ep

=

emissions from processing;

etd,product

=

emissions from transport and distribution of biogas and/or biomethane;

eu

=

emissions from the fuel in use, that is greenhouse gases emitted during combustion;

eccs

=

emission savings from CO2 capture and geological storage; and

eccr

=

emission savings from CO2 capture and replacement.

(*) For esca a bonus of 45 g CO2eq/MJ manure shall be attributed for improved agricultural and manure management in the case animal manure is used as a substrate for the production of biogas and biomethane.

(d)

Greenhouse gas emissions from the use of biomass fuels in producing electricity, heating and cooling, including the energy conversion to electricity and/or heat or cooling produced, shall be calculated as follows:

(i)

For energy installations delivering only heat:

(ii)

For energy installations delivering only electricity:

where

ECh,el

=

Total greenhouse gas emissions from the final energy commodity.

E

=

Total greenhouse gas emissions of the fuel before end-conversion.

ηel

=

The electrical efficiency, defined as the annual electricity produced divided by the annual fuel input, based on its energy content.

ηh

=

The heat efficiency, defined as the annual useful heat output divided by the annual fuel input, based on its energy content.

(iii)

For the electricity or mechanical energy coming from energy installations delivering useful heat together with electricity and/or mechanical energy:

(iv)

For the useful heat coming from energy installations delivering heat together with electricity and/or mechanical energy:

where:

ECh,el

=

Total greenhouse gas emissions from the final energy commodity.

E

=

Total greenhouse gas emissions of the fuel before end-conversion.

ηel

=

The electrical efficiency, defined as the annual electricity produced divided by the annual energy input, based on its energy content.

ηh

=

The heat efficiency, defined as the annual useful heat output divided by the annual energy input, based on its energy content.

Cel

=

Fraction of exergy in the electricity, and/or mechanical energy, set to 100 % (Cel = 1).

Ch

=

Carnot efficiency (fraction of exergy in the useful heat).

The Carnot efficiency, Ch, for useful heat at different temperatures is defined as:

where:

Th

=

Temperature, measured in absolute temperature (kelvin) of the useful heat at point of delivery.

T0

=

Temperature of surroundings, set at 273,15 kelvin (equal to 0 °C).

If the excess heat is exported for heating of buildings, at a temperature below 150 °C (423,15 kelvin), Ch can alternatively be defined as follows:

Ch

=

Carnot efficiency in heat at 150 °C (423,15 kelvin), which is: 0,3546

For the purposes of that calculation, the following definitions apply:

(i)

‘cogeneration’ shall mean the simultaneous generation in one process of thermal energy and electricity and/or mechanical energy;

(ii)

‘useful heat’ shall mean heat generated to satisfy an economical justifiable demand for heat, for heating or cooling purposes;

(iii)

‘economically justifiable demand’ shall mean the demand that does not exceed the needs for heat or cooling and which would otherwise be satisfied at market conditions.

2. Greenhouse gas emissions from biomass fuels shall be expressed as follows:

(a)

greenhouse gas emissions from biomass fuels, E, shall be expressed in terms of grams of CO2 equivalent per MJ of biomass fuel, g CO2eq/MJ;

(b)

greenhouse gas emissions from heating or electricity, produced from biomass fuels, EC, shall be expressed in terms of grams of CO2 equivalent per MJ of final energy commodity (heat or electricity), g CO2eq/MJ.

When heating and cooling are co-generated with electricity, emissions shall be allocated between heat and electricity (as under point 1(d)), irrespective if the heat is used for actual heating purposes or for cooling. ( 39 )

Where the greenhouse gas emissions from the extraction or cultivation of raw materials eec are expressed in unit g CO2eq/dry-ton of feedstock, the conversion to grams of CO2 equivalent per MJ of fuel, g CO2eq /MJ, shall be calculated as follows ( 40 ):

Where

Emissions per dry-ton feedstock shall be calculated as follows:

3. Greenhouse gas emissions savings from biomass fuels shall be calculated as follows:

(a)

greenhouse gas emissions savings from biomass fuels used as transport fuels:

SAVING = (EF(t) – EB)/EF(t)

where

EB

=

total emissions from biomass fuels used as transport fuels; and

EF(t)

=

total emissions from the fossil fuel comparator for transport

(b)

greenhouse gas emissions savings from heat and cooling, and electricity being generated from biomass fuels:

SAVING = (ECF(h&c,el) – ECB(h&c,el))/ECF (h&c,el),

where

ECB(h&c,el)

=

total emissions from the heat or electricity,

ECF(h&c,el)

=

total emissions from the fossil fuel comparator for useful heat or electricity.

4. The greenhouse gases taken into account for the purposes of point 1 shall be CO2, N2O and CH4. For the purposes of calculating CO2 equivalence, those gases shall be valued as follows:

CO2: 1

N2O: 298

CH4: 25

5. Emissions from the extraction, harvesting or cultivation of raw materials, eec, shall include emissions from the extraction, harvesting or cultivation process itself; from the collection, drying and storage of raw materials; from waste and leakages; and from the production of chemicals or products used in extraction or cultivation. Capture of CO2 in the cultivation of raw materials shall be excluded. Estimates of emissions from agriculture biomass cultivation may be derived from the regional averages for cultivation emissions included in the reports referred to in Article 31(4) of this Directive or the information on the disaggregated default values for cultivation emissions included in this Annex, as an alternative to using actual values. In the absence of relevant information in those reports it is allowed to calculate averages based on local farming practises based for instance on data of a group of farms, as an alternative to using actual values.

Estimates of emissions from cultivation and harvesting of forestry biomass may be derived from the use of averages for cultivation and harvesting emissions calculated for geographical areas at national level, as an alternative to using actual values.

▼M2

6. For the purposes of the calculation referred to in point 1(a), greenhouse gas emissions savings from improved agriculture management, esca, such as shifting to reduced or zero-tillage, improved crops and crops rotation, the use of cover crops, including crop residue management, and the use of organic soil improver, such as compost and manure fermentation digestate, shall be taken into account only if they do not risk to negatively affect biodiversity. Further, solid and verifiable evidence shall be provided that the soil carbon has increased or that it is reasonable to expect to have increased over the period in which the raw materials concerned were cultivated while taking into account the emissions where such practices lead to increased fertiliser and herbicide use ( 41 ).

▼B

7. Annualised emissions from carbon stock changes caused by land-use change, el, shall be calculated by dividing total emissions equally over 20 years. For the calculation of those emissions the following rule shall be applied:

el = (CSR – CSA) × 3,664 × 1/20 × 1/P – eB, ( 42 )

where

el

=

annualised greenhouse gas emissions from carbon stock change due to land-use change (measured as mass of CO2-equivalent per unit biomass fuel energy). ‘Cropland’ ( 43 ) and ‘perennial cropland’ ( 44 ) shall be regarded as one land use;

CSR

=

the carbon stock per unit area associated with the reference land use (measured as mass (tonnes) of carbon per unit area, including both soil and vegetation). The reference land use shall be the land use in January 2008 or 20 years before the raw material was obtained, whichever was the later;

CSA

=

the carbon stock per unit area associated with the actual land use (measured as mass (tonnes) of carbon per unit area, including both soil and vegetation). In cases where the carbon stock accumulates over more than one year, the value attributed to CSA shall be the estimated stock per unit area after 20 years or when the crop reaches maturity, whichever the earlier;

P

=

the productivity of the crop (measured as biomass fuel energy per unit area per year); and

eB

=

bonus of 29 g CO2eq/MJ biomass fuel if biomass is obtained from restored degraded land under the conditions laid down in point 8.

8. The bonus of 29 g CO2eq/MJ shall be attributed if evidence is provided that the land:

(a)

was not in use for agriculture in January 2008 or any other activity; and

(b)

is severely degraded land, including such land that was formerly in agricultural use.

The bonus of 29 g CO2eq/MJ shall apply for a period of up to 20 years from the date of conversion of the land to agricultural use, provided that a steady increase in carbon stocks as well as a sizable reduction in erosion phenomena for land falling under (b) are ensured.

9. ‘Severely degraded land’ means land that, for a significant period of time, has either been significantly salinated or presented significantly low organic matter content and has been severely eroded.

10. In accordance with point 10 of Part C of Annex V to this Directive, Commission Decision 2010/335/EU ( 45 ), which provides for guidelines for the calculation of land carbon stocks in relation to this Directive, drawing on the 2006 IPCC Guidelines for National Greenhouse Gas Inventories – volume 4, and in accordance with Regulations (EU) No 525/2013 and (EU) 2018/841, shall serve as the basis for the calculation of land carbon stocks.

11. Emissions from processing, ep, shall include emissions from the processing itself; from waste and leakages; and from the production of chemicals or products used in processing, including the CO2 emissions corresponding to the carbon contents of fossil inputs, whether or not actually combusted in the process.

In accounting for the consumption of electricity not produced within the solid or gaseous biomass fuel production plant, the greenhouse gas emissions intensity of the production and distribution of that electricity shall be assumed to be equal to the average emission intensity of the production and distribution of electricity in a defined region. By way of derogation from this rule, producers may use an average value for an individual electricity production plant for electricity produced by that plant, if that plant is not connected to the electricity grid.

Emissions from processing shall include emissions from drying of interim products and materials where relevant.

12. Emissions from transport and distribution, etd, shall include emissions from the transport of raw and semi-finished materials and from the storage and distribution of finished materials. Emissions from transport and distribution to be taken into account under point 5 shall not be covered by this point.

13. Emissions of CO2 from fuel in use, eu, shall be taken to be zero for biomass fuels. Emissions of non-CO2 greenhouse gases (CH4 and N2O) from the fuel in use shall be included in the eu factor.

14. Emission savings from CO2 capture and geological storage, eccs, that have not already been accounted for in ep, shall be limited to emissions avoided through the capture and storage of emitted CO2 directly related to the extraction, transport, processing and distribution of biomass fuel if stored in compliance with Directive 2009/31/EC.

▼M2

15. Emissions savings from CO2 capture and replacement, eccr, shall be related directly to the production of biomass fuels to which they are attributed, and shall be limited to emissions avoided through the capture of CO2 of which the carbon originates from biomass and which is used to replace fossil-derived CO2 in the production of commercial products and services before 1 January 2036.

▼B

16. Where a cogeneration unit – providing heat and/or electricity to a biomass fuel production process for which emissions are being calculated – produces excess electricity and/or excess useful heat, the greenhouse gas emissions shall be divided between the electricity and the useful heat according to the temperature of the heat (which reflects the usefulness (utility) of the heat). The useful part of the heat is found by multiplying its energy content with the Carnot efficiency, Ch, calculated as follows:

where

Th

=

Temperature, measured in absolute temperature (kelvin) of the useful heat at point of delivery.

T0

=

Temperature of surroundings, set at 273,15 kelvin (equal to 0 °C).

If the excess heat is exported for heating of buildings, at a temperature below 150 °C (423,15 kelvin), Ch can alternatively be defined as follows:

Ch

=

Carnot efficiency in heat at 150 °C (423,15 kelvin), which is: 0,3546

For the purposes of that calculation, the actual efficiencies shall be used, defined as the annual mechanical energy, electricity and heat produced respectively divided by the annual energy input.

For the purposes of that calculation, the following definitions apply:

(a)

‘cogeneration’ shall mean the simultaneous generation in one process of thermal energy and electrical and/or mechanical energy;

(b)

‘useful heat’ shall mean heat generated to satisfy an economical justifiable demand for heat, for heating or cooling purposes;

(c)

‘economically justifiable demand’ shall mean the demand that does not exceed the needs for heat or cooling and which would otherwise be satisfied at market conditions.

17. Where a biomass fuel production process produces, in combination, the fuel for which emissions are being calculated and one or more other products (‘co-products’), greenhouse gas emissions shall be divided between the fuel or its intermediate product and the co-products in proportion to their energy content (determined by lower heating value in the case of co-products other than electricity and heat). The greenhouse gas intensity of excess useful heat or excess electricity is the same as the greenhouse gas intensity of heat or electricity delivered to the biomass fuel production process and is determined from calculating the greenhouse gas intensity of all inputs and emissions, including the feedstock and CH4 and N2O emissions, to and from the cogeneration unit, boiler or other apparatus delivering heat or electricity to the biomass fuel production process. In the case of cogeneration of electricity and heat, the calculation is performed following point 16.

▼M2

18. For the purposes of the calculations referred to in point 17, the emissions to be divided shall be eec + el + esca + those fractions of ep, etd, eccs and eccr that take place up to and including the process step at which a co-product is produced. If any allocation to co-products has taken place at an earlier process step in the life-cycle, the fraction of those emissions assigned in the last such process step to the intermediate fuel product shall be used for those purposes instead of the total of those emissions.

In the case of biogas and biomethane, all co-products that do not fall under the scope of point 17 shall be taken into account for the purposes of that calculation. Co-products that have a negative energy content shall be considered to have an energy content of zero for the purposes of the calculation.

As a general rule, wastes and residues including all wastes and residues included in Annex IX shall be considered to have zero life-cycle greenhouse gas emissions up to the process of collection of those materials irrespectively of whether they are processed to interim products before being transformed into the final product.

In the case of biomass fuels produced in refineries, other than the combination of processing plants with boilers or cogeneration units providing heat and/or electricity to the processing plant, the unit of analysis for the purposes of the calculation referred to in point 17 shall be the refinery.

▼B

19. For biomass fuels used for the production of electricity, for the purposes of the calculation referred to in point 3, the fossil fuel comparator ECF(el) shall be 183 g CO2eq/MJ electricity or 212 g CO2eq/MJ electricity for the outermost regions.

For biomass fuels used for the production of useful heat, as well as for the production of heating and/or cooling, for the purposes of the calculation referred to in point 3, the fossil fuel comparator ECF(h) shall be 80 g CO2eq/MJ heat.

For biomass fuels used for the production of useful heat, in which a direct physical substitution of coal can be demonstrated, for the purposes of the calculation referred to in point 3, the fossil fuel comparator ECF(h) shall be 124 g CO2eq/MJ heat.

For biomass fuels used as transport fuels, for the purposes of the calculation referred to in point 3, the fossil fuel comparator EF(t) shall be 94 g CO2eq/MJ.

C. DISAGGREGATED DEFAULT VALUES FOR BIOMASS FUELS

Wood briquettes or pellets

Biomass fuel production system	Transport distance	Greenhouse gas emissions – typical value (g CO2eq/MJ)				Greenhouse gas emissions – default value (g CO2eq/MJ)
Biomass fuel production system	Transport distance	Cultivation	Processing	Transport	Non-CO2 emissions from the fuel in use	Cultivation	Processing	Transport	Non-CO2 emissions from the fuel in use
Wood chips from forest residues	1 to 500 km	0,0	1,6	3,0	0,4	0,0	1,9	3,6	0,5
	500 to 2 500 km	0,0	1,6	5,2	0,4	0,0	1,9	6,2	0,5
	2 500 to 10 000 km	0,0	1,6	10,5	0,4	0,0	1,9	12,6	0,5
	Above 10 000 km	0,0	1,6	20,5	0,4	0,0	1,9	24,6	0,5
Wood chips from SRC (Eucalyptus)	2 500 to 10 000 km	4,4	0,0	11,0	0,4	4,4	0,0	13,2	0,5
Wood chips from SRC (Poplar – fertilised)	1 to 500 km	3,9	0,0	3,5	0,4	3,9	0,0	4,2	0,5
	500 to 2 500 km	3,9	0,0	5,6	0,4	3,9	0,0	6,8	0,5
	2 500 to 10 000 km	3,9	0,0	11,0	0,4	3,9	0,0	13,2	0,5
	Above 10 000 km	3,9	0,0	21,0	0,4	3,9	0,0	25,2	0,5
Wood chips from SRC (Poplar – Not fertilised)	1 to 500 km	2,2	0,0	3,5	0,4	2,2	0,0	4,2	0,5
	500 to 2 500 km	2,2	0,0	5,6	0,4	2,2	0,0	6,8	0,5
	2 500 to 10 000 km	2,2	0,0	11,0	0,4	2,2	0,0	13,2	0,5
	Above 10 000 km	2,2	0,0	21,0	0,4	2,2	0,0	25,2	0,5
Wood chips from stemwood	1 to 500 km	1,1	0,3	3,0	0,4	1,1	0,4	3,6	0,5
	500 to 2 500 km	1,1	0,3	5,2	0,4	1,1	0,4	6,2	0,5
	2 500 to 10 000 km	1,1	0,3	10,5	0,4	1,1	0,4	12,6	0,5
	Above 10 000 km	1,1	0,3	20,5	0,4	1,1	0,4	24,6	0,5
Wood chips from wood industry residues	1 to 500 km	0,0	0,3	3,0	0,4	0,0	0,4	3,6	0,5
	500 to 2 500 km	0,0	0,3	5,2	0,4	0,0	0,4	6,2	0,5
	2 500 to 10 000 km	0,0	0,3	10,5	0,4	0,0	0,4	12,6	0,5
	Above 10 000 km	0,0	0,3	20,5	0,4	0,0	0,4	24,6	0,5

Wood briquettes or pellets

Biomass fuel production system	Transport distance	Greenhouse gas emissions – typical value (g CO2eq/MJ)				Greenhouse gas emissions – default value (g CO2eq/MJ)
		Cultivation	Processing	Transport & distribution	Non-CO2 emissions from the fuel in use	Cultivation	Processing	Transport & distribution	Non-CO2 emissions from the fuel in use
Wood briquettes or pellets from forest residues (case 1)	1 to 500 km	0,0	25,8	2,9	0,3	0,0	30,9	3,5	0,3
	500 to 2 500 km	0,0	25,8	2,8	0,3	0,0	30,9	3,3	0,3
	2 500 to 10 000 km	0,0	25,8	4,3	0,3	0,0	30,9	5,2	0,3
	Above 10 000 km	0,0	25,8	7,9	0,3	0,0	30,9	9,5	0,3
Wood briquettes or pellets from forest residues (case 2a)	1 to 500 km	0,0	12,5	3,0	0,3	0,0	15,0	3,6	0,3
	500 to 2 500 km	0,0	12,5	2,9	0,3	0,0	15,0	3,5	0,3
	2 500 to 10 000 km	0,0	12,5	4,4	0,3	0,0	15,0	5,3	0,3
	Above 10 000 km	0,0	12,5	8,1	0,3	0,0	15,0	9,8	0,3
Wood briquettes or pellets from forest residues (case 3a)	1 to 500 km	0,0	2,4	3,0	0,3	0,0	2,8	3,6	0,3
	500 to 2 500 km	0,0	2,4	2,9	0,3	0,0	2,8	3,5	0,3
	2 500 to 10 000 km	0,0	2,4	4,4	0,3	0,0	2,8	5,3	0,3
	Above 10 000 km	0,0	2,4	8,2	0,3	0,0	2,8	9,8	0,3
Wood briquettes from short rotation coppice (Eucalyptus – case 1)	2 500 to 10 000 km	3,9	24,5	4,3	0,3	3,9	29,4	5,2	0,3
Wood briquettes from short rotation coppice (Eucalyptus – case 2a)	2 500 to 10 000 km	5,0	10,6	4,4	0,3	5,0	12,7	5,3	0,3
Wood briquettes from short rotation coppice (Eucalyptus – case 3a)	2 500 to 10 000 km	5,3	0,3	4,4	0,3	5,3	0,4	5,3	0,3
Wood briquettes from short rotation coppice (Poplar – Fertilised – case 1)	1 to 500 km	3,4	24,5	2,9	0,3	3,4	29,4	3,5	0,3
	500 to 10 000 km	3,4	24,5	4,3	0,3	3,4	29,4	5,2	0,3
	Above 10 000 km	3,4	24,5	7,9	0,3	3,4	29,4	9,5	0,3
Wood briquettes from short rotation coppice (Poplar – Fertilised – case 2a)	1 to 500 km	4,4	10,6	3,0	0,3	4,4	12,7	3,6	0,3
	500 to 10 000 km	4,4	10,6	4,4	0,3	4,4	12,7	5,3	0,3
	Above 10 000 km	4,4	10,6	8,1	0,3	4,4	12,7	9,8	0,3
Wood briquettes from short rotation coppice (Poplar – Fertilised – case 3a)	1 to 500 km	4,6	0,3	3,0	0,3	4,6	0,4	3,6	0,3
	500 to 10 000 km	4,6	0,3	4,4	0,3	4,6	0,4	5,3	0,3
	Above 10 000 km	4,6	0,3	8,2	0,3	4,6	0,4	9,8	0,3
Wood briquettes from short rotation coppice (Poplar – no fertilisation – case 1)	1 to 500 km	2,0	24,5	2,9	0,3	2,0	29,4	3,5	0,3
	500 to 2 500 km	2,0	24,5	4,3	0,3	2,0	29,4	5,2	0,3
	2 500 to 10 000 km	2,0	24,5	7,9	0,3	2,0	29,4	9,5	0,3
Wood briquettes from short rotation coppice (Poplar – no fertilisation – case 2a)	1 to 500 km	2,5	10,6	3,0	0,3	2,5	12,7	3,6	0,3
	500 to 10 000 km	2,5	10,6	4,4	0,3	2,5	12,7	5,3	0,3
	Above 10 000 km	2,5	10,6	8,1	0,3	2,5	12,7	9,8	0,3
Wood briquettes from short rotation coppice (Poplar – no fertilisation– case 3a)	1 to 500 km	2,6	0,3	3,0	0,3	2,6	0,4	3,6	0,3
	500 to 10 000 km	2,6	0,3	4,4	0,3	2,6	0,4	5,3	0,3
	Above 10 000 km	2,6	0,3	8,2	0,3	2,6	0,4	9,8	0,3
Wood briquettes or pellets from stemwood (case 1)	1 to 500 km	1,1	24,8	2,9	0,3	1,1	29,8	3,5	0,3
	500 to 2 500 km	1,1	24,8	2,8	0,3	1,1	29,8	3,3	0,3
	2 500 to 10 000 km	1,1	24,8	4,3	0,3	1,1	29,8	5,2	0,3
	Above 10 000 km	1,1	24,8	7,9	0,3	1,1	29,8	9,5	0,3
Wood briquettes or pellets from stemwood (case 2a)	1 to 500 km	1,4	11,0	3,0	0,3	1,4	13,2	3,6	0,3
	500 to 2 500 km	1,4	11,0	2,9	0,3	1,4	13,2	3,5	0,3
	2 500 to 10 000 km	1,4	11,0	4,4	0,3	1,4	13,2	5,3	0,3
	Above 10 000 km	1,4	11,0	8,1	0,3	1,4	13,2	9,8	0,3
Wood briquettes or pellets from stemwood (case 3a)	1 to 500 km	1,4	0,8	3,0	0,3	1,4	0,9	3,6	0,3
	500 to 2 500 km	1,4	0,8	2,9	0,3	1,4	0,9	3,5	0,3
	2 500 to 10 000 km	1,4	0,8	4,4	0,3	1,4	0,9	5,3	0,3
	Above 10 000 km	1,4	0,8	8,2	0,3	1,4	0,9	9,8	0,3
Wood briquettes or pellets from wood industry residues (case 1)	1 to 500 km	0,0	14,3	2,8	0,3	0,0	17,2	3,3	0,3
	500 to 2 500 km	0,0	14,3	2,7	0,3	0,0	17,2	3,2	0,3
	2 500 to 10 000 km	0,0	14,3	4,2	0,3	0,0	17,2	5,0	0,3
	Above 10 000 km	0,0	14,3	7,7	0,3	0,0	17,2	9,2	0,3
Wood briquettes or pellets from wood industry residues (case 2a)	1 to 500 km	0,0	6,0	2,8	0,3	0,0	7,2	3,4	0,3
	500 to 2 500 km	0,0	6,0	2,7	0,3	0,0	7,2	3,3	0,3
	2 500 to 10 000 km	0,0	6,0	4,2	0,3	0,0	7,2	5,1	0,3
	Above 10 000 km	0,0	6,0	7,8	0,3	0,0	7,2	9,3	0,3
Wood briquettes or pellets from wood industry residues (case 3a)	1 to 500 km	0,0	0,2	2,8	0,3	0,0	0,3	3,4	0,3
	500 to 2 500 km	0,0	0,2	2,7	0,3	0,0	0,3	3,3	0,3
	2 500 to 10 000 km	0,0	0,2	4,2	0,3	0,0	0,3	5,1	0,3
	Above 10 000 km	0,0	0,2	7,8	0,3	0,0	0,3	9,3	0,3

Agriculture pathways

Biomass fuel production system	Transport distance	Greenhouse gas emissions – typical value (g CO2eq/MJ)				Greenhouse gas emissions – default value (g CO2eq/MJ)
		Cultivation	Processing	Transport & distribution	Non-CO2 emissions from the fuel in use	Cultivation	Processing	Transport & distribution	Non-CO2 emissions from the fuel in use
Agricultural Residues with density < 0,2 t/m3	1 to 500 km	0,0	0,9	2,6	0,2	0,0	1,1	3,1	0,3
	500 to 2 500 km	0,0	0,9	6,5	0,2	0,0	1,1	7,8	0,3
	2 500 to 10 000 km	0,0	0,9	14,2	0,2	0,0	1,1	17,0	0,3
	Above 10 000 km	0,0	0,9	28,3	0,2	0,0	1,1	34,0	0,3
Agricultural Residues with density > 0,2 t/m3	1 to 500 km	0,0	0,9	2,6	0,2	0,0	1,1	3,1	0,3
	500 to 2 500 km	0,0	0,9	3,6	0,2	0,0	1,1	4,4	0,3
	2 500 to 10 000 km	0,0	0,9	7,1	0,2	0,0	1,1	8,5	0,3
	Above 10 000 km	0,0	0,9	13,6	0,2	0,0	1,1	16,3	0,3
Straw pellets	1 to 500 km	0,0	5,0	3,0	0,2	0,0	6,0	3,6	0,3
	500 to 10 000 km	0,0	5,0	4,6	0,2	0,0	6,0	5,5	0,3
	Above 10 000 km	0,0	5,0	8,3	0,2	0,0	6,0	10,0	0,3
Bagasse briquettes	500 to 10 000 km	0,0	0,3	4,3	0,4	0,0	0,4	5,2	0,5
Bagasse briquettes	Above 10 000 km	0,0	0,3	8,0	0,4	0,0	0,4	9,5	0,5
Palm Kernel Meal	Above 10 000 km	21,6	21,1	11,2	0,2	21,6	25,4	13,5	0,3
Palm Kernel Meal (no CH4 emissions from oil mill)	Above 10 000 km	21,6	3,5	11,2	0,2	21,6	4,2	13,5	0,3

Disaggregated default values for biogas for the production of electricity

Biomass fuel production system		Technology	TYPICAL VALUE [g CO2eq/MJ]					DEFAULT VALUE [g CO2eq/MJ]
Biomass fuel production system		Technology	Cultivation	Processing	Non-CO2 emissions from the fuel in use	Transport	Manure credits	Cultivation	Processing	Non-CO2 emissions from the fuel in use	Transport	Manure credits
Wet manure (1)	case 1	Open digestate	0,0	69,6	8,9	0,8	– 107,3	0,0	97,4	12,5	0,8	– 107,3
	case 1	Close digestate	0,0	0,0	8,9	0,8	– 97,6	0,0	0,0	12,5	0,8	– 97,6
	case 2	Open digestate	0,0	74,1	8,9	0,8	– 107,3	0,0	103,7	12,5	0,8	– 107,3
	case 2	Close digestate	0,0	4,2	8,9	0,8	– 97,6	0,0	5,9	12,5	0,8	– 97,6
	case 3	Open digestate	0,0	83,2	8,9	0,9	– 120,7	0,0	116,4	12,5	0,9	– 120,7
	case 3	Close digestate	0,0	4,6	8,9	0,8	– 108,5	0,0	6,4	12,5	0,8	– 108,5
Maize whole plant (2)	case 1	Open digestate	15,6	13,5	8,9	0,0 (3)	—	15,6	18,9	12,5	0,0	—
	case 1	Close digestate	15,2	0,0	8,9	0,0	—	15,2	0,0	12,5	0,0	—
	case 2	Open digestate	15,6	18,8	8,9	0,0	—	15,6	26,3	12,5	0,0	—
	case 2	Close digestate	15,2	5,2	8,9	0,0	—	15,2	7,2	12,5	0,0	—
	case 3	Open digestate	17,5	21,0	8,9	0,0	—	17,5	29,3	12,5	0,0	—
	case 3	Close digestate	17,1	5,7	8,9	0,0	—	17,1	7,9	12,5	0,0	—
Biowaste	case 1	Open digestate	0,0	21,8	8,9	0,5	—	0,0	30,6	12,5	0,5	—
	case 1	Close digestate	0,0	0,0	8,9	0,5	—	0,0	0,0	12,5	0,5	—
	case 2	Open digestate	0,0	27,9	8,9	0,5	—	0,0	39,0	12,5	0,5	—
	case 2	Close digestate	0,0	5,9	8,9	0,5	—	0,0	8,3	12,5	0,5	—
	case 3	Open digestate	0,0	31,2	8,9	0,5	—	0,0	43,7	12,5	0,5	—
	case 3	Close digestate	0,0	6,5	8,9	0,5	—	0,0	9,1	12,5	0,5	—
(1) The values for biogas production from manure include negative emissions for emissions saved from raw manure management. The value of esca considered is equal to – 45 g CO2eq/MJ manure used in anaerobic digestion. (2) Maize whole plant means maize harvested as fodder and ensiled for preservation. (3) Transport of agricultural raw materials to the transformation plant is, according to the methodology provided in the Commission's report of 25 February 2010 on sustainability requirements for the use of solid and gaseous biomass sources in electricity, heating and cooling, included in the ‘cultivation’ value. The value for transport of maize silage accounts for 0,4 g CO2eq/MJ biogas.

Disaggregated default values for biomethane

Biomethane production system	Technological option		TYPICAL VALUE [g CO2eq/MJ]						DEFAULT VALUE [g CO2eq/MJ]
Biomethane production system	Technological option		Cultivation	Processing	Upgrading	Transport	Compression at filling station	Manure credits	Cultivation	Processing	Upgrading	Transport	Compression at filling station	Manure credits
Wet manure	Open digestate	no off-gas combustion	0,0	84,2	19,5	1,0	3,3	– 124,4	0,0	117,9	27,3	1,0	4,6	– 124,4
	Open digestate	off-gas combustion	0,0	84,2	4,5	1,0	3,3	– 124,4	0,0	117,9	6,3	1,0	4,6	– 124,4
	Close digestate	no off-gas combustion	0,0	3,2	19,5	0,9	3,3	– 111,9	0,0	4,4	27,3	0,9	4,6	– 111,9
	Close digestate	off-gas combustion	0,0	3,2	4,5	0,9	3,3	– 111,9	0,0	4,4	6,3	0,9	4,6	– 111,9
Maize whole plant	Open digestate	no off-gas combustion	18,1	20,1	19,5	0,0	3,3	—	18,1	28,1	27,3	0,0	4,6	—
	Open digestate	off-gas combustion	18,1	20,1	4,5	0,0	3,3	—	18,1	28,1	6,3	0,0	4,6	—
	Close digestate	no off-gas combustion	17,6	4,3	19,5	0,0	3,3	—	17,6	6,0	27,3	0,0	4,6	—
	Close digestate	off-gas combustion	17,6	4,3	4,5	0,0	3,3	—	17,6	6,0	6,3	0,0	4,6	—
Biowaste	Open digestate	no off-gas combustion	0,0	30,6	19,5	0,6	3,3	—	0,0	42,8	27,3	0,6	4,6	—
	Open digestate	off-gas combustion	0,0	30,6	4,5	0,6	3,3	—	0,0	42,8	6,3	0,6	4,6	—
	Close digestate	no off-gas combustion	0,0	5,1	19,5	0,5	3,3	—	0,0	7,2	27,3	0,5	4,6	—
	Close digestate	off-gas combustion	0,0	5,1	4,5	0,5	3,3	—	0,0	7,2	6,3	0,5	4,6	—

D. TOTAL TYPICAL AND DEFAULT VALUES FOR BIOMASS FUEL PATHWAYS

Biomass fuel production system	Transport distance	Greenhouse gas emissions – typical value (g CO2eq/MJ)	Greenhouse gas emissions – default value (g CO2eq/MJ)
Woodchips from forest residues	1 to 500 km	5	6
	500 to 2 500 km	7	9
	2 500 to 10 000 km	12	15
	Above 10 000 km	22	27
Woodchips from short rotation coppice (Eucalyptus)	2 500 to 10 000 km	16	18
Woodchips from short rotation coppice (Poplar – Fertilised)	1 to 500 km	8	9
	500 to 2 500 km	10	11
	2 500 to 10 000 km	15	18
	Above 10 000 km	25	30
Woodchips from short rotation coppice (Poplar – No fertilisation)	1 to 500 km	6	7
	500 to 2 500 km	8	10
	2 500 to 10 000 km	14	16
	Above 10 000 km	24	28
Woodchips from stemwood	1 to 500 km	5	6
	500 to 2 500 km	7	8
	2 500 to 10 000 km	12	15
	Above 10 000 km	22	27
Woodchips from industry residues	1 to 500 km	4	5
	500 to 2 500 km	6	7
	2 500 to 10 000 km	11	13
	Above 10 000 km	21	25
Wood briquettes or pellets from forest residues (case 1)	1 to 500 km	29	35
	500 to 2 500 km	29	35
	2 500 to 10 000 km	30	36
	Above 10 000 km	34	41
Wood briquettes or pellets from forest residues (case 2a)	1 to 500 km	16	19
	500 to 2 500 km	16	19
	2 500 to 10 000 km	17	21
	Above 10 000 km	21	25
Wood briquettes or pellets from forest residues (case 3a)	1 to 500 km	6	7
	500 to 2 500 km	6	7
	2 500 to 10 000 km	7	8
	Above 10 000 km	11	13
Wood briquettes or pellets from short rotation coppice (Eucalyptus – case 1)	2 500 to 10 000 km	33	39
Wood briquettes or pellets from short rotation coppice (Eucalyptus – case 2a)	2 500 to 10 000 km	20	23
Wood briquettes or pellets from short rotation coppice (Eucalyptus – case 3a)	2 500 to 10 000 km	10	11
Wood briquettes or pellets from short rotation coppice (Poplar – Fertilised – case 1)	1 to 500 km	31	37
	500 to 10 000 km	32	38
	Above 10 000 km	36	43
Wood briquettes or pellets from short rotation coppice (Poplar – Fertilised – case 2a)	1 to 500 km	18	21
	500 to 10 000 km	20	23
	Above 10 000 km	23	27
Wood briquettes or pellets from short rotation coppice (Poplar – Fertilised – case 3a)	1 to 500 km	8	9
	500 to 10 000 km	10	11
	Above 10 000 km	13	15
Wood briquettes or pellets from short rotation coppice (Poplar – no fertilisation – case 1)	1 to 500 km	30	35
	500 to 10 000 km	31	37
	Above 10 000 km	35	41
Wood briquettes or pellets from short rotation coppice (Poplar – no fertilisation – case 2a)	1 to 500 km	16	19
	500 to 10 000 km	18	21
	Above 10 000 km	21	25
Wood briquettes or pellets from short rotation coppice (Poplar – no fertilisation – case 3a)	1 to 500 km	6	7
	500 to 10 000 km	8	9
	Above 10 000 km	11	13
Wood briquettes or pellets from stemwood (case 1)	1 to 500 km	29	35
	500 to 2 500 km	29	34
	2 500 to 10 000 km	30	36
	Above 10 000 km	34	41
Wood briquettes or pellets from stemwood (case 2a)	1 to 500 km	16	18
	500 to 2 500 km	15	18
	2 500 to 10 000 km	17	20
	Above 10 000 km	21	25
Wood briquettes or pellets from stemwood (case 3a)	1 to 500 km	5	6
	500 to 2 500 km	5	6
	2 500 to 10 000 km	7	8
	Above 10 000 km	11	12
Wood briquettes or pellets from wood industry residues (case 1)	1 to 500 km	17	21
	500 to 2 500 km	17	21
	2 500 to 10 000 km	19	23
	Above 10 000 km	22	27
Wood briquettes or pellets from wood industry residues (case 2a)	1 to 500 km	9	11
	500 to 2 500 km	9	11
	2 500 to 10 000 km	10	13
	Above 10 000 km	14	17
Wood briquettes or pellets from wood industry residues (case 3a)	1 to 500 km	3	4
	500 to 2 500 km	3	4
	2 500 to 10 000	5	6
	Above 10 000 km	8	10

Case 1 refers to processes in which a Natural Gas boiler is used to provide the process heat to the pellet mill. Process electricity is purchased from the grid.

Case 2a refers to processes in which a boiler fuelled with wood chips is used to provide the process heat to the pellet mill. Process electricity is purchased from the grid.

Case 3a refers to processes in which a CHP, fuelled with wood chips, is used to provide heat and electricity to the pellet mill.

Biomass fuel production system	Transport distance	Greenhouse gas emissions – typical value (g CO2eq/MJ)	Greenhouse gas emissions – default value (g CO2eq/MJ)
Agricultural Residues with density < 0,2 t/m3 (1)	1 to 500 km	4	4
	500 to 2 500 km	8	9
	2 500 to 10 000 km	15	18
	Above 10 000 km	29	35
Agricultural Residues with density > 0,2 t/m3 (2)	1 to 500 km	4	4
	500 to 2 500 km	5	6
	2 500 to 10 000 km	8	10
	Above 10 000 km	15	18
Straw pellets	1 to 500 km	8	10
	500 to 10 000 km	10	12
	Above 10 000 km	14	16
Bagasse briquettes	500 to 10 000 km	5	6
Bagasse briquettes	Above 10 000 km	9	10
Palm Kernel Meal	Above 10 000 km	54	61
Palm Kernel Meal (no CH4 emissions from oil mill)	Above 10 000 km	37	40
(1) This group of materials includes agricultural residues with a low bulk density and it comprises materials such as straw bales, oat hulls, rice husks and sugar cane bagasse bales (not exhaustive list). (2) The group of agricultural residues with higher bulk density includes materials such as corn cobs, nut shells, soybean hulls, palm kernel shells (not exhaustive list).

Typical and default values – biogas for electricity

Biogas production system	Technological option		Typical value	Default value
Biogas production system	Technological option		Greenhouse gas emissions (g CO2eq/MJ)	Greenhouse gas emissions (g CO2eq/MJ)
Biogas for electricity from wet manure	Case 1	Open digestate (1)	– 28	3
	Case 1	Close digestate (2)	– 88	– 84
	Case 2	Open digestate	– 23	10
	Case 2	Close digestate	– 84	– 78
	Case 3	Open digestate	– 28	9
	Case 3	Close digestate	– 94	– 89
Biogas for electricity from maize whole plant	Case 1	Open digestate	38	47
	Case 1	Close digestate	24	28
	Case 2	Open digestate	43	54
	Case 2	Close digestate	29	35
	Case 3	Open digestate	47	59
	Case 3	Close digestate	32	38
Biogas for electricity from biowaste	Case 1	Open digestate	31	44
	Case 1	Close digestate	9	13
	Case 2	Open digestate	37	52
	Case 2	Close digestate	15	21
	Case 3	Open digestate	41	57
	Case 3	Close digestate	16	22
(1) Open storage of digestate accounts for additional emissions of methane which change with the weather, the substrate and the digestion efficiency. In these calculations the amounts are taken to be equal to 0,05 MJ CH4/MJ biogas for manure, 0,035 MJ CH4/MJ biogas for maize and 0,01 MJ CH4/MJ biogas for biowaste. (2) Close storage means that the digestate resulting from the digestion process is stored in a gas tight tank and the additional biogas released during storage is considered to be recovered for production of additional electricity or biomethane.

Typical and default values for biomethane

Biomethane production system	Technological option	Greenhouse gas emissions – typical value (g CO2eq/MJ)	Greenhouse gas emissions – default value (g CO2eq/MJ)
Biomethane from wet manure	Open digestate, no off-gas combustion (1)	– 20	22
	Open digestate, off-gas combustion (2)	– 35	1
	Close digestate, no off-gas combustion	– 88	– 79
	Close digestate, off-gas combustion	– 103	– 100
Biomethane from maize whole plant	Open digestate, no off-gas combustion	58	73
	Open digestate, off-gas combustion	43	52
	Close digestate, no off-gas combustion	41	51
	Close digestate, off-gas combustion	26	30
Biomethane from biowaste	Open digestate, no off-gas combustion	51	71
	Open digestate, off-gas combustion	36	50
	Close digestate, no off-gas combustion	25	35
	Close digestate, off-gas combustion	10	14
(1) This category includes the following categories of technologies for biogas upgrade to biomethane: Pressure Swing Adsorption (PSA), Pressure Water Scrubbing (PWS), Membranes, Cryogenic, and Organic Physical Scrubbing (OPS). It includes an emission of 0,03 MJ CH4/MJ biomethane for the emission of methane in the off-gases. (2) This category includes the following categories of technologies for biogas upgrade to biomethane: Pressure Water Scrubbing (PWS) when water is recycled, Pressure Swing Adsorption (PSA), Chemical Scrubbing, Organic Physical Scrubbing (OPS), Membranes and Cryogenic upgrading. No methane emissions are considered for this category (the methane in the off-gas is combusted, if any).

Typical and default values – biogas for electricity – mixtures of manure and maize: greenhouse gas emissions with shares given on a fresh mass basis

Biogas production system		Technological options	Greenhouse gas emissions – typical value (g CO2eq/MJ)	Greenhouse gas emissions – default value (g CO2eq/MJ)
Manure – Maize 80 % - 20 %	Case 1	Open digestate	17	33
	Case 1	Close digestate	– 12	– 9
	Case 2	Open digestate	22	40
	Case 2	Close digestate	– 7	– 2
	Case 3	Open digestate	23	43
	Case 3	Close digestate	– 9	– 4
Manure – Maize 70 % - 30 %	Case 1	Open digestate	24	37
	Case 1	Close digestate	0	3
	Case 2	Open digestate	29	45
	Case 2	Close digestate	4	10
	Case 3	Open digestate	31	48
	Case 3	Close digestate	4	10
Manure – Maize 60 % - 40 %	Case 1	Open digestate	28	40
	Case 1	Close digestate	7	11
	Case 2	Open digestate	33	47
	Case 2	Close digestate	12	18
	Case 3	Open digestate	36	52
	Case 3	Close digestate	12	18

Comments

Case 1 refers to pathways in which electricity and heat required in the process are supplied by the CHP engine itself.

Case 2 refers to pathways in which the electricity required in the process is taken from the grid and the process heat is supplied by the CHP engine itself. In some Member States, operators are not allowed to claim the gross production for subsidies and case 1 is the more likely configuration.

Case 3 refers to pathways in which the electricity required in the process is taken from the grid and the process heat is supplied by a biogas boiler. This case applies to some installations in which the CHP engine is not on-site and biogas is sold (but not upgraded to biomethane).

Typical and default values – biomethane - mixtures of manure and maize: greenhouse gas emissions with shares given on a fresh mass basis

Biomethane production system	Technological options	Typical value	Default value
Biomethane production system	Technological options	(g CO2eq/MJ)	(g CO2eq/MJ)
Manure – Maize 80 % - 20 %	Open digestate, no off-gas combustion	32	57
	Open digestate, off-gas combustion	17	36
	Close digestate, no off-gas combustion	– 1	9
	Close digestate, off-gas combustion	– 16	– 12
Manure – Maize 70 % - 30 %	Open digestate, no off-gas combustion	41	62
	Open digestate, off-gas combustion	26	41
	Close digestate, no off-gas combustion	13	22
	Close digestate, off-gas combustion	– 2	1
Manure – Maize 60 % - 40 %	Open digestate, no off-gas combustion	46	66
	Open digestate, off-gas combustion	31	45
	Close digestate, no off-gas combustion	22	31
	Close digestate, off-gas combustion	7	10

Where biomethane is used as Compressed Biomethane as a transport fuel, a value of 3,3 g CO2eq/MJ biomethane needs to be added to the typical values and a value of 4,6 g CO2eq/MJ biomethane to the default values.

ANNEX VII ACCOUNTING OF RENEWABLE ENERGY USED FOR HEATING AND COOLING

ANNEX VII

ACCOUNTING OF RENEWABLE ENERGY USED FOR HEATING AND COOLING

PART A: ACCOUNTING OF RENEWABLE ENERGY FROM HEAT PUMPS USED FOR HEATING

The amount of aerothermal, geothermal or hydrothermal energy captured by heat pumps to be considered to be energy from renewable sources for the purposes of this Directive, ERES, shall be calculated in accordance with the following formula:

ERES = Qusable * (1 – 1/SPF)

where

—	Qusable	=	the estimated total usable heat delivered by heat pumps fulfilling the criteria referred to in ►M2 Article 7(3) ◄ , implemented as follows: Only heat pumps for which SPF > 1,15 * 1/η shall be taken into account,
—	SPF	=	the estimated average seasonal performance factor for those heat pumps,
—	Η	=	the ratio between total gross production of electricity and the primary energy consumption for the production of electricity and shall be calculated as an EU average based on Eurostat data.

PART B: ACCOUNTING OF RENEWABLE ENERGY USED FOR COOLING

1. DEFINITIONS

When calculating renewable energy used for cooling the following definitions shall apply:

(1)

‘cooling’ means the extraction of heat from an enclosed or indoor space (comfort application) or from a process in order to reduce the space or process temperature to, or maintain it at, a specified temperature (set point); for cooling systems, the extracted heat is rejected into and absorbed by the ambient air, ambient water or the ground, where the environment (air, ground, and water) provides a sink for the heat extracted and thus functions as a cold source;

(2)

‘cooling system’ means an assembly of components consisting of a heat extraction system, one or several cooling devices and a heat rejection system, complemented in the case of active cooling with a cooling medium in the form of fluid that work together to generate a specified heat transfer and, thus, ensures a required temperature;

(a)

for space cooling, the cooling system can be either a free cooling system or a cooling system embedding a cooling generator, and for which cooling is one of the primary functions;

(b)

for process cooling, the cooling system is embedding a cooling generator, and for which cooling is one of the primary functions;

(3)

‘free cooling’ means a cooling system using a natural cold source to extract heat from the space or process to be cooled via fluid(s) transportation with pump(s) and/or fan(s) and which does not require the use of a cooling generator;

(4)

‘cooling generator’ means the part of a cooling system that generates a temperature difference allowing heat extraction from the space or process to be cooled, using a vapour compression cycle, a sorption cycle or driven by another thermodynamic cycle, used when the cold source is unavailable or insufficient;

(5)

‘active cooling’ means the removal of heat from a space or process, for which an energy input is needed to meet the cooling demand, used when the natural flow of energy is unavailable or insufficient and can occur with or without a cooling generator;

(6)

‘passive cooling’ means the removal of heat by the natural flow of energy through conduction, convection, radiation or mass transfer without the need for moving a cooling fluid to extract and reject heat or to generate a lower temperature with a cooling generator, including decreasing the need for cooling by building design features such as building insulation, green roof, vegetal wall, shading or increased building mass, by ventilation or by using comfort fans;

(7)

‘ventilation’ means the natural or forced movement of air to introduce ambient air inside a space with the aim to ensure appropriate indoor air quality, including temperature;

(8)

‘comfort fan’ means a product that includes a fan and electric motor assembly to move air and provide summer comfort by increasing the air speed around human body giving a thermal feeling of coolness;

(9)

‘renewable energy quantity for cooling’ means the cooling supply that has been generated with a specified energy efficiency expressed as a Seasonal Performance Factor calculated in primary energy;

(10)

‘heat sink’ or ‘cold source’ means an external natural sink into which the heat extracted from the space or process is transferred; it can be ambient air, ambient water in the form of natural or artificial water bodies and geothermal formations beneath the surface of solid earth;

(11)

‘heat extraction system’ means a device that removes heat from the space or process to be cooled, such as an evaporator in a vapour compression cycle;

(12)

‘cooling device’ means a device designed to perform active cooling;

(13)

‘heat rejection system’ means the device where the final heat transfer from the cooling medium to the heat sink occurs, such as the air-to-refrigerant condenser in an air-cooled vapour compression cycle;

(14)

‘energy input’ means the energy needed to transport the fluid (free cooling), or the energy needed to transport the fluid and to drive the cooling generator (active cooling with a cooling generator);

(15)

‘district cooling’ means the distribution of thermal energy in the form of chilled liquids, from central or decentralised sources of production through a network to multiple buildings or sites, for the use of space or process cooling;

(16)

‘primary seasonal performance factor’ means a metric of the primary energy conversion efficiency of the cooling system;

(17)

‘equivalent full load hours’ means the number of hours a cooling system runs with full load to produce the amount of cooling that it actually produces during a year but at varying loads;

(18)

‘Cooling Degree Days’ means the climate values computed with a base of 18 °C used as input to determine equivalent full load hours.

2. SCOPE

1.

When calculating the amount of renewable energy used for cooling, Member States shall count active cooling, including district cooling, regardless of whether it is free cooling or a cooling generator is used.

2.

Member States shall not count:

(a)

passive cooling, although where ventilation air is used as a heat transport medium for cooling, the corresponding cooling supply, which can be supplied either by a cooling generator or by free cooling is part of renewable cooling calculation.

(b)

the following technologies or processes of cooling:

(i)

cooling in means of transportation ( 46 );

(ii)

cooling systems whose primary function is to produce or store perishable materials at specified temperatures (refrigeration and freezing);

(iii)

cooling systems with space or process cooling temperature set points lower than 2 °C;

(iv)

cooling systems with space or process cooling temperature set points above 30 °C;

(v)

cooling of waste heat resulting from energy generation, industrial processes and the tertiary sector (waste heat) ( 47 ).

(c)

energy used for cooling in power generation plants; cement, iron and steel manufacturing; wastewater treatment plants; information technology facilities (such as data centres); power transmission and distribution facilities; and transportation infrastructures.

Member States may exclude more categories of cooling systems from the calculation of the renewable energy used for cooling in order to preserve natural cold sources in specific geographic areas for environmental protection reasons. Examples are the protection of rivers or lakes from the risk of overheating.

3. METHODOLOGY FOR ACCOUNTING OF RENEWABLE ENERGY FOR INDIVIDUAL AND DISTRICT COOLING

Only cooling systems operating above the minimum efficiency requirement expressed as primary Seasonal Performance Factor (SPFp) in section 3.2, second paragraph shall be considered to produce renewable energy.

3.1. Renewable energy quantity for cooling

The renewable energy quantity for cooling (ERES-C) shall be calculated with the following formula:

where:

is the amount of heat released to the ambient air, ambient water or to the ground by the cooling system ( 48 );

EINPUT is the energy consumption of the cooling system, including energy consumption of the auxiliary systems for measured systems, such as district cooling;

is the cooling energy supplied by the cooling system ( 49 );

is defined at cooling system level as the share of the cooling supply that can be considered as renewable according to the SPF requirements, expressed as a percentage. The SPF is established without accounting for distribution losses. For district cooling, this means that the SPF is established per cooling generator, or at free cooling system level. For cooling systems where standard SPF can apply, the F(1) and F(2) coefficients according to Commission Regulation (EU) 2016/2281 ( 50 ) and the linked Commission Communication ( 51 ) are not used as correction factors.

For 100 % renewable heat driven cooling (absorption and adsorption) the cooling delivered should be considered fully renewable.

The calculation steps needed for and are explained in Sections 3.2 to 3.4.

3.2. Calculation of the share of Seasonal Performance Factor that qualifies as renewable energy –

SSPF is the share of cooling supply that can be counted as renewable. The increases with increasing SPFp values. The SPFp ( 52 ) is defined as described in Commission Regulation (EU) 2016/2281 and Commission Regulation (EU) No 206/2012 ( 53 ), except that the default primary energy factor for electricity has been updated to 2.1 in Directive 2012/27/EU (as amended by Directive (EU) 2018/2002 ( 54 )) of the European Parliament and of the Council. Boundary conditions from the EN14511 standard shall be used.

The minimum efficiency requirement of the cooling system expressed in primary seasonal performance factor shall be at least 1.4 (SPFpLOW ). For to be 100 % the minimum efficiency requirement of the cooling system shall be at least 6 (SPFpHIGH ). For all the other cooling systems the following calculation shall be applied:

SPFp is the efficiency of the cooling system expressed as primary seasonal performance factor;

is the minimum seasonal performance factor expressed in primary energy and based upon the efficiency of standard cooling systems (minimum eco-design requirements);

is the upper threshold for seasonal performance factor expressed in primary energy and based on best practices for free cooling used in district cooling ( 55 ).

3.3. Calculation of renewable energy quantity for cooling using standard and measured SPFp

Standard and measured SPF

Standardised SPF values are available for electric vapour compression cooling generators and combustion engine vapour compression cooling generator due to the Ecodesign requirements in Regulation (EU) No 206/2012 and (EU) No 2016/2281. Values are available for these cooling generators up to 2 MW for comfort cooling and up to 1.5 MW for process cooling. For other technologies and capacity scales standard values are not available. As regards district cooling, standard values are not available but measurements are used and available; these allow to compute SPF values at least on a yearly basis.

To calculate the quantity of renewable cooling, standard SPF values may be used where available. Where standard values are not available or measurement is standard practice, measured SPF values shall be used, separated by cooling capacity thresholds. For cooling generators with a cooling capacity below 1.5 MW, standard SPF can be used, while measured SPF shall be used for district cooling, for cooling generators with cooling capacities higher than or equal to 1.5 MW and cooling generators for which standard values are not available.

In addition, for all cooling systems without standard SPF, which includes all free cooling solutions and heat activated cooling generators, a measured SPF shall be established in order to take advantage of the calculation methodology for renewable cooling.

Definition of standard SPF values

SPF values are expressed in terms of primary energy efficiency calculated using primary energy factors following Regulation (EU) 2016/2281 to determine the space cooling efficiency for the different types of cooling generators ( 56 ). The primary energy factor in Regulation (EU) 2016/2281 shall be calculated as 1/η, where η is the average ratio of total gross production of electricity to the primary energy consumption for electricity production in the whole EU. With the amendment of the default primary energy factor for electricity, called coefficient in point (1) of the Annex to Directive (EU) 2018/2002 amending footnote (3) in Annex IV of Directive 2012/27/EU, the primary energy factor of 2.5 in Regulation (EU) 2016/2281 shall be replaced by 2.1 when calculating the SPF values.

When primary energy carriers, such as heat or gas are used as energy input to drive the cooling generator, the default primary energy factor (1/η) is 1, reflecting the lack of energy transformation η = 1.

The standard operating conditions and the other parameters necessary for the determination of the SPF are defined in Regulation (EU) 2016/2281 and Regulation (EU) No 206/2012, depending on the cooling generator category. Boundary conditions are the ones defined in the EN14511 standard.

For reversible cooling generators (reversible heat pumps), which are excluded from the scope of Regulation (EU) 2016/2281 because their heating function is covered by Commission Regulation (EU) No 813/2013 ( 57 ) with regard to Ecodesign requirements for space heaters and combination heaters, the same SPF calculation that is defined for similar non reversible cooling generators in Regulation (EU) 2016/2281 shall be used.

For instance, for electric vapour compression cooling generators, the SPFp shall be defined as follows (the index p is used to clarify that the SPF is defined in terms of primary energy):

—

For space cooling:

—

For process cooling:

Where:

—

SEER and SEPR are seasonal performance factors ( 58 ) (SEER stands for ‘Seasonal Energy Efficiency Ratio’, SEPR stands for ‘Seasonal Energy Performance Ratio’) in final energy defined according to Regulation (EU) 2016/2281 and Regulation (EU) No 206/2012;

—

η is the average ratio of total gross production of electricity to the primary energy consumption for electricity production in the EU (η = 0.475 and 1/η = 2.1).

F(1) and F(2) are correction factors according to Regulation (EU) 2016/2281 and the linked Commission Communication. These coefficients do not apply to process cooling in Regulation (EU) 2016/2281 as the SEPR final energy metrics is directly used. In absence of adapted values, the same values used for SEER conversion shall be used for the SEPR conversion.

SPF boundary conditions

For defining the SPF of the cooling generator, the SPF boundary conditions defined in Regulation (EU) No 2281/2016 and in Regulation (EU) No 206/2012 shall be used. In the case of water-to-air and water-to-water cooling generators, the energy input required to make the cold source available is included via the F(2) correction factor. The SPF boundary conditions are shown in Figure 1. These boundary conditions shall apply for all cooling systems, either free cooling systems or systems containing cooling generators.

These boundary conditions are similar to the ones for heat pumps (used in heating mode) in Commission Decision 2013/114/EU ( 59 ). The difference is that for heat pumps, the electricity consumption corresponding to auxiliary power consumption (thermostat-off mode, standby mode, off mode, crankcase heater) is not taken into account to evaluate the SPF. However, as in the case of cooling both standard SPF values and measured SPF will be used, and given the fact that in the measured SPF auxiliary consumption is taken into account, it is necessary to include auxiliary power consumption in both situations.

For district cooling, distribution cold losses and distribution pump electric consumption between the cooling plant and the customer substation shall not be included in the estimation of the SPF.

In the case of air based cooling systems ensuring also the ventilation function, the cooling supply due to ventilation air flow shall not be accounted. The fan power needed for the ventilation shall also be discounted in proportion of the ratio of the ventilation air flow to the cooling air flow.

Figure 1 Illustration of SPF boundary conditions for cooling generator using standard SPF and district cooling (and other large cooling systems using measured SPF), where EINPUT_AUX is the energy input to fan and/or pump and EINPUT_CG the energy input to the cooling generator

In the case of air based cooling systems with internal cold recovery, the cooling supply due to the cold recovery shall not be accounted. The fan power needed for the cold recovery performed by the heat exchanger shall be discounted in proportion of the ratio of the pressure losses due to the cold recovery heat exchanger to the total pressure losses of the air based cooling system.

3.4. Calculation using standard values

A simplified method may be used for individual cooling systems of less than 1.5 MW capacity, for which a standard SPF value is available, to estimate the total cooling energy supplied.

Under the simplified method, the cooling energy supplied by the cooling system (QCsupply) is the nominal cooling capacity (Pc) multiplied by the number of equivalent full load hours (EFLH). A single Cooling Degree Days (CDD) value may be used for a whole country, or distinct values for different climate zones provided that nominal capacities and SPFs are available for these climate zones.

The following default methods may be used to compute EFLH:

—

for space cooling in the residential sector: EFLH = 96 + 0.85 * CDD

—

for space cooling in the tertiary sector: EFLH = 475 + 0.49 * CDD

—

for process cooling: EFLH = τs * (7300 + 0.32 * CDD)

Where:

τs is an activity factor to account for the operation time of the specific processes (e.g. all year long τs = 1, not on weekends τs = 5/7). There is no default value.

3.4.1. Calculation using measured values

Systems for which no standard values exist, as well as cooling systems larger than 1.5 MW capacity and district cooling systems, shall calculate their renewable cooling based on the following measurements:

Measured energy input: The measured energy input includes all energy sources for the cooling system, including any cooling generator, i.e. electricity, gas, heat etc. It includes also auxiliary pumps and fans used in the cooling system but not for the distribution of cooling to a building or a process. In case of air-based cooling with ventilation function, only the additional energy input due to cooling shall be included in the energy input of the cooling system.

Measured cooling energy supply: The cooling energy supply shall be measured as the output from the cooling system and subtracted any cold losses in order to estimate the net cooling energy supply to the building or process that is the end-user of the cooling. The cold losses include losses in a district cooling system and in the cooling distribution system in a building or an industrial site. In case of air-based cooling with ventilation function, the cooling energy supply shall be net of the effect of fresh air introduction for ventilation purposes.

The measurements need to be carried out for the specific year to be reported i.e. all energy input and all cooling energy supply for the whole year.

3.4.2. District cooling: additional requirements

For district cooling systems the net cooling supply at customer level shall be accounted when defining the net cooling supply, denoted as QC_Supply_net Thermal losses occurring in the distribution network (Qc_LOSS ) shall be deducted from the gross cooling supply (Qc_Supply_gross ) as follows:

QC_Supply_net = Qc_Supply_gross- - Qc_LOSS

3.4.2.1. Division in subsystems

District cooling systems can be divided in subsystems, which comprise at least one cooling generator or free cooling system. This requires the measurement of the cooling energy supply and of the energy input for each sub-system as well as the allocation of cold losses per sub-system as follows:

3.4.2.2. Auxiliaries

When dividing a cooling system into subsystems, the auxiliaries (e.g. controls, pumps and fans) of the cooling generator(s) and/or free cooling system(s) shall be included in the same subsystem(s). Auxiliary energy corresponding to cooling distribution inside the building, e.g. secondary pumps and terminal units (e.g. fan coils, fans of air handling units) are not accounted for.

For auxiliaries which cannot be allocated to a specific subsystem, for instance district cooling network pumps which deliver the cooling energy supplied by all cooling generators, their primary energy consumption shall be allocated to each cooling subsystem in the proportion of the cooling energy supplied by the cooling generators and/or the free cooling systems of each subsystem, in the same way as with cold losses in the network, as follows

where:

EINPUT_AUX1_i is the auxiliary energy consumption of subsystem ‘I’;

EINPUT_AUX12 is the auxiliary energy consumption of the entire cooling system, which cannot be allocated to a specific cooling subsystem.

3.5. Calculation of renewable energy quantity for cooling for the overall renewable shares and for the heating and cooling renewable energy shares

For the calculation of the overall renewable energy shares, the renewable energy quantity for cooling shall be added both to the numerator ‘gross final consumption of energy from renewable sources’ and to the denominator ‘gross final consumption of energy’.

For the calculation of the heating and cooling renewable energy shares the renewable energy quantity for cooling shall be added both to the numerator ‘gross final consumption of energy from renewable sources for heating and cooling’ and to the denominator ‘gross final consumption of energy for heating and cooling’.

3.6. Guidance on the development of more accurate methodologies and calculations

It is envisaged and encouraged that Member States do their own estimations for both SPF and EFLH. Any such national/regional approaches should be based on accurate assumptions, representative samples of sufficient size, resulting in a significantly improved estimate of renewable energy compared to that obtained using the methodology set out in this Delegated Act. Such improved methodologies may be based on detailed calculation based on technical data taking into account, among other factors, year of installation, quality of installation, compressor type and machine size, operation mode, distribution system, cascading of generators and the regional climate. Member States that use alternative methodologies and/or values shall submit them to the Commission together with a report describing the method and data used. The Commission will, if necessary, translate the documents and publish them on its transparency platform.

ANNEX VIII

PART A. PROVISIONAL ESTIMATED INDIRECT LAND-USE CHANGE EMISSIONS FROM BIOFUEL, BIOLIQUID AND BIOMASS FUEL FEEDSTOCK (g CO2eq/MJ) ( 60 )

Feedstock group	Mean (1)	Interpercentile range derived from the sensitivity analysis (2)
Cereals and other starch-rich crops	12	8 to 16
Sugars	13	4 to 17
Oil crops	55	33 to 66
(1) The mean values included here represent a weighted average of the individually modelled feedstock values. (2) The range included here reflects 90 % of the results using the fifth and ninety-fifth percentile values resulting from the analysis. The fifth percentile suggests a value below which 5 % of the observations were found (namely, 5 % of total data used showed results below 8, 4, and 33 g CO2eq/MJ). The ninety-fifth percentile suggests a value below which 95 % of the observations were found (namely, 5 % of total data used showed results above 16, 17, and 66 g CO2eq/MJ).

PART B. BIOFUELS, BIOLIQUIDS AND BIOMASS FUELS FOR WHICH THE ESTIMATED INDIRECT LAND-USE CHANGE EMISSIONS ARE CONSIDERED TO BE ZERO

Biofuels, bioliquids and biomass fuels produced from the following feedstock categories will be considered to have estimated indirect land-use change emissions of zero:

(1)

feedstocks which are not listed under part A of this Annex.

(2)

feedstocks, the production of which has led to direct land-use change, namely, a change from one of the following IPCC land cover categories: forest land, grassland, wetlands, settlements, or other land, to cropland or perennial cropland ( 61 ). In such a case a direct land-use change emission value (el) should have been calculated in accordance with point 7 of part C of Annex V.

ANNEX IX

Part A. Feedstocks ►M2 for the production of biogas for transport and advanced biofuels: ◄

(a)

Algae if cultivated on land in ponds or photobioreactors;

(b)

Biomass fraction of mixed municipal waste, but not separated household waste subject to recycling targets under point (a) of Article 11(2) of Directive 2008/98/EC;

(c)

Biowaste as defined in point (4) of Article 3 of Directive 2008/98/EC from private households subject to separate collection as defined in point (11) of Article 3 of that Directive;

(d)

Biomass fraction of industrial waste not fit for use in the food or feed chain, including material from retail and wholesale and the agro-food and fish and aquaculture industry, and excluding feedstocks listed in part B of this Annex;

(e)

Straw;

(f)

Animal manure and sewage sludge;

(g)

Palm oil mill effluent and empty palm fruit bunches;

(h)

Tall oil pitch;

(i)

Crude glycerine;

(j)

Bagasse;

(k)

Grape marcs and wine lees;

(l)

Nut shells;

(m)

Husks;

(n)

Cobs cleaned of kernels of corn;

(o)

Biomass fraction of wastes and residues from forestry and forest-based industries, namely, bark, branches, pre-commercial thinnings, leaves, needles, tree tops, saw dust, cutter shavings, black liquor, brown liquor, fibre sludge, lignin and tall oil;

(p)

Other non-food cellulosic material;

(q)

Other ligno-cellulosic material except saw logs and veneer logs;

▼M3

(r)

Fusel oils from alcoholic distillation;

(s)

Raw methanol from kraft pulping stemming from the production of wood pulp;

(t)

Intermediate crops, such as catch crops and cover crops that are grown in areas where due to a short vegetation period the production of food and feed crops is limited to one harvest and provided their use does not trigger demand for additional land, and provided the soil organic matter content is maintained, where used for the production of biofuel for the aviation sector;

(u)

Crops grown on severely degraded land, except food and feed crops, where used for the production of biofuel for the aviation sector;

(v)

Cyanobacteria.

▼B

Part B. ►M2 ►C3 Feedstocks for the production of biofuels and biogas for transport, the contribution of which towards the targets referred to in Article 25(1), first subparagraph, point (a), shall be limited: ◄ ◄

(a)

Used cooking oil;

(b)

Animal fats classified as categories 1 and 2 in accordance with Regulation (EC) No 1069/2009;

▼M3

(c)

Damaged crops that are not fit for use in the food or feed chain, excluding substances that have been intentionally modified or contaminated in order to meet this definition;

(d)

Municipal wastewater and derivatives other than sewage sludge;

(e)

Crops grown on severely degraded land excluding food and feed crops and feedstocks listed in Part A of this Annex, where not used for the production of biofuel for the aviation sector;

(f)

Intermediate crops, such as catch crops and cover crops, and excluding feedstocks listed in Part A of this Annex, that are grown in areas where due to a short vegetation period the production of food and feed crops is limited to one harvest and provided their use does not trigger demand for additional land and provided the soil organic matter content is maintained, where not used for the production of biofuel for the aviation sector.

▼B

ANNEX X

PART A

Repealed Directive with a list of the successive amendments thereto (referred to in Article 37)

Directive 2009/28/EC of the European Parliament and of the Council

(OJ L 140, 5.6.2009, p. 16)

Council Directive 2013/18/EU

(OJ L 158, 10.6.2013, p. 230)

Directive (EU) 2015/1513 of the European Parliament and of the Council

(OJ L 239, 15.9.2015, p. 1)

Only Article 2

PART B

Time-limits for transposition into national law

(referred to in Article 36)

Directive	Time-limit for transposition
2009/28/EC	25 June 2009
2013/18/EU	1 July 2013
(EU) 2015/1513	10 September 2017

ANNEX XI

Correlation table

Directive 2009/28/EC	This Directive
Article 1	Article 1
Article 2, first subparagraph	Article 2, first subparagraph
Article 2, second subparagraph, introductory wording	Article 2, second subparagraph, introductory wording
Article 2, second subparagraph, point (a)	Article 2, second subparagraph, point (1)
Article 2, second subparagraph, point (b)	—
—	Article 2, second subparagraph, point (2)
Article 2, second subparagraph, point (c)	Article 2, second subparagraph, point (3)
Article 2, second subparagraph, point (d)	—
Article 2, second subparagraph, points (e), (f), (g), (h), (i), (j), (k), (l), (m), (n), (o), (p), (q), (r), (s), (t), (u), (v) and (w)	Article 2, second subparagraph, points (24), (4), (19), (32), (33), (12), (5), (6), (45), (46), (47), (23), (39), (41), (42), (43), (36), (44) and (37)
—	Article 2, second subparagraph, points (7), (8), (9), (10), (11), (13), (14), (15), (16), (17), (18), (20), (21), (22), (25), (26), (27), (28), (29), (30), (31), (34), (35), (38) and (40)
Article 3	—
—	Article 3
Article 4	—
—	Article 4
—	Article 5
—	Article 6
Article 5(1)	Article 7(1)
Article 5(2)	—
Article 5(3)	Article 7(2)
Article 5(4), first, second, third and fourth subparagraphs	Article 7(3), first, second, third and fourth subparagraphs
—	Article 7(3), fifth and sixth subparagraphs
—	Article 7(4)
Article 5(5),	Article 27(1), first subparagraph, point (c)
Article 5(6) and (7)	Article 7(5) and (6)
Article 6(1)	Article 8(1)
—	Article 8(2) and (3)
Article 6(2) and (3)	Article 8(4) and (5)
Article 7(1), (2), (3), (4) and (5)	Article 9(1), (2), (3), (4) and (5)
—	Article 9(6)
Article 8	Article 10
Article 9(1)	Article 11(1)
Article 9(2), first subparagraph, points (a), (b) and (c)	Article 11(2), first subparagraph, points (a), (b) and (c)
—	Article 11(2), first subparagraph, point (d)
Article 10	Article 12
Article 11(1), (2) and (3)	Article 13(1), (2) and (3)
—	Article 13(4)
Article 12	Article 14
Article 13(1), first subparagraph	Article 15(1), first subparagraph
Article 13(1), second subparagraph	Article 15(1), second subparagraph
Article 13(1), second subparagraph, points (a) and (b)	—
Article 13(1), second subparagraph, points (c), (d), (e) and (f)	Article 15(1), second subparagraph, points (a), (b), (c) and (d)
Article 13(2), (3), (4) and (5)	Article 15(2), (3), (4) and (5)
Article 13(6), first subparagraph	Article 15(6), first subparagraph
Article 13(6), second, third, fourth and fifth subparagraphs	—
—	Article 15, (7) and (8)
—	Article 16
—	Article 17
Article 14	Article 18
Article 15(1)	Article 19(1)
Article 15(2), first, second and third subparagraphs	Article 19(2) first, second and third subparagraphs
—	Article 19(2), fourth and fifth subparagraphs
Article 15(2), fourth subparagraph	Article 19(2), sixth subparagraph
Article 15(3)	—
—	Article 19(3) and (4)
Article 15(4) and (5)	Article 19(5) and (6)
Article 15(6), first subparagraph, point (a)	Article 19(7), first subparagraph, point (a)
Article 15(6), first subparagraph, point (b)(i)	Article 19(7), first subparagraph, point (b)(i)
—	Article 19(7), first subparagraph, point (b)(ii)
Article 15(6), first subparagraph, point (b)(ii)	Article 19(7), first subparagraph, point (b)(iii)
Article 15(6), first subparagraph, points (c), (d), (e) and (f)	Article 19(7), first subparagraph, points (c), (d), (e) and (f)
—	Article 19(7), second subparagraph
Article 15(7)	Article 19(8)
Article 15(8)	—
Article 15(9) and (10)	Article 19(9) and (10)
—	Article 19(11)
Article 15(11)	Article 19(12)
Article 15(12)	—
—	Article 19(13)
Article 16(1), (2), (3), (4), (5), (6), (7) and (8)	—
Article 16(9), (10) and (11)	Article 20(1), (2) and (3)
—	Article 21
—	Article 22
—	Article 23
—	Article 24
—	Article 25
—	Article 26
—	Article 27
—	Article 28
Article 17(1), first and second subparagraphs	Article 29(1), first and second subparagraphs
—	Article 29(1), third, fourth and fifth subparagraphs
—	Article 29(2)
Article 17(2), first and second subparagraphs	—
Article 17(2), third subparagraph	Article 29(10), third subparagraph
Article 17(3), first subparagraph, point (a)	Article 29(3), first subparagraph, point (a)
—	Article 29(3), first subparagraph, point (b)
Article 17(3), first subparagraph, points (b) and (c)	Article 29(3), first subparagraph, points (c) and (d)
—	Article 29(3), second subparagraph
Article 17(4)	Article 29(4)
Article 17(5)	Article 29(5)
Article 17(6) and (7)	—
—	Article 29(6), (7), (8), (9), (10) and (11)
Article 17(8)	Article 29(12)
Article 17(9)	—
—	Article 29(13) and (14)
Article 18(1), first subparagraph	Article 30(1), first subparagraph
Article 18(1), first subparagraph, points (a), (b) and (c)	Article 30(1), first subparagraph, points (a), (c) and (d)
—	Article 30(1), first subparagraph, point (b)
—	Article 30(1), second subparagraph
Article 18(2)	—
—	Article 30(2)
Article 18(3), first subparagraph	Article 30(3), first subparagraph
Article 18(3), second and third subparagraphs	—
Article 18(3), fourth and fifth subparagraphs	Article 30(3), second and third subparagraphs
Article 18(4), first subparagraph	—
Article 18(4), second and third subparagraphs	Article 30(4), first and second subparagraphs
Article 18(4), fourth subparagraph	—
Article 18(5), first and second subparagraphs	Article 30(7), first and second subparagraphs
Article 18(5), third subparagraph	Article 30(8), first and second subparagraphs
Article 18(5), fourth subparagraph	Article 30(5), third subparagraph
—	Article 30(6), first subparagraph
Article 18(5), fifth subparagraph	Article 30(6), second subparagraph
Article 18(6), first and second subparagraphs	Article 30(5), first and second subparagraphs
Article 18(6), third subparagraph	—
Article 18(6), fourth subparagraph	Article 30(6), third subparagraph
—	Article 30(6), fourth subparagraph
Article 18(6), fifth subparagraph	Article 30(6), fifth subparagraph
Article 18(7)	Article 30(9), first subparagraph
—	Article 30(9), second subparagraph
Article 18(8) and (9)	—
—	Article 30(10)
Article 19(1), first subparagraph	Article 31(1), first subparagraph
Article 19(1), first subparagraph, points (a), (b) and (c)	Article 31(1), first subparagraph, points (a), (b) and (c)
—	Article 31(1), first subparagraph, point (d)
Article 19(2), (3) and (4)	Article 31(2), (3) and (4)
Article 19(5)	—
Article 19(7), first subparagraph	Article 31(5), first subparagraph
Article 19(7), first subparagraph, first, second third and fourth indents	—
Article 19(7), second and third subparagraphs	Article 31(5), second and third subparagraphs
Article 19(8)	Article 31(6)
Article 20	Article 32
Article 22	—
Article 23(1) and (2)	Article 33(1) and (2)
Article 23(3), (4), (5), (6), (7) and (8)	—
Article 23(9)	Article 33(3)
Article 23(10)	Article 33(4)
Article 24	—
Article 25(1)	Article 34(1)
Article 25(2)	Article 34(2)
Article 25(3)	Article 34(3)
Article 25a(1)	Article 35(1)
Article 25a(2)	Article 35(2) and (3)
Article 25a(3)	Article 35(4)
—	Article 35(5)
Article 25a(4) and (5)	Article 35(6) and (7)
Article 26	—
Article 27	Article 36
—	Article 37
Article 28	Article 38
Article 29	Article 39
Annex I	Annex I
Annex II	Annex II
Annex III	Annex III
Annex IV	Annex IV
Annex V	Annex V
Annex VI	—
—	Annex VI
Annex VII	Annex VII
Annex VIII	Annex VIII
Annex IX	Annex IX
—	Annex X
—	Annex XI

DIRECTIVE (EU) 2018/2001 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 11 December 2018 on the promotion of the use of energy from renewable sources (recast) (Text with EEA relevance)

1. Panoramica

1.1 Riferimenti

1.2 Requisiti identificati

1.3 Standard correlati

2. Requisiti identificati

3. Standard correlati

Ticket collegati