13. To support the quantification of temporary carbon removals and soil emission reductions generated by a carbon farming activity, the operator or group of operators shall, where feasible, gather data on carbon removals and greenhouse gas emissions based on the use of tier 3 methodologies in accordance with the 2006 IPCC Guidelines for National Greenhouse Gas Inventories and the refinements to these 2006 IPCC Guidelines, and in a manner compatible with national greenhouse gas inventories under Regulation (EU) 2018/841 and Part 3 of Annex V to Regulation (EU) 2018/1999.