```
This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability
for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official
Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links
embedded in this document
```
## ►B COMMISSION IMPLEMENTING REGULATION (EU) 2018/

```
of 19 December 2018
on the verification of data and on the accreditation of verifiers pursuant to Directive 2003/87/EC of
the European Parliament and of the Council
```
```
(Text with EEA relevance)
(OJ L 334, 31.12.2018, p. 94)
```
Amended by:

```
Official Journal
```
```
No page date
```
► **M1** Commission Implementing Regulation (EU) 2020/2084 of
14 December 2020

## L 423 23 15.12.


## COMMISSION IMPLEMENTING REGULATION (EU) 2018/

```
of 19 December 2018
```
```
on the verification of data and on the accreditation of verifiers
pursuant to Directive 2003/87/EC of the European Parliament and
of the Council
```
```
(Text with EEA relevance)
```
```
CHAPTER I
```
```
GENERAL PROVISIONS
```
```
Article 1
```
```
Subject matter
```
```
This Regulation lays down provisions for the verification of reports
submitted pursuant to Directive 2003/87/EC and for the accreditation
and supervision of verifiers.
```
```
This Regulation also specifies, without prejudice to Regulation (EC)
No 765/2008, provisions for the mutual recognition of verifiers and
peer evaluation of national accreditation bodies pursuant to Article 15
of Directive 2003/87/EC.
```
## ▼M

```
Article 2
```
```
Scope
```
```
This Regulation shall apply to the verification of greenhouse gas
emissions and tonne-kilometre data occurring from 1 January 2019,
reported pursuant to Article 14 of Directive 2003/87/EC, and to the
verification of data relevant for the update of ex ante benchmarks and
for the determination of free allocation to installations pursuant to
Article 10a of that Directive.
```
## ▼B

```
Article 3
```
```
Definitions
```
```
For the purposes of this Regulation, in addition to the definitions laid
down in Article 3 of Directive 2003/87/EC and Article 3 of Implemen­
ting Regulation (EU) 2018/2066, the following definitions shall apply:
```
```
(1) ‘detection risk’ means the risk that the verifier does not detect a
material misstatement;
```
```
(2) ‘accreditation’ means attestation by a national accreditation body
that a verifier meets the requirements set by harmonised standards,
within the meaning of point 9 of Article 2 of Regulation (EC)
No 765/2008, and requirements set out in this Regulation to
carry out the verification of an operator's or aircraft operator's
report pursuant to this Regulation;
```
## ▼B


```
(3) ‘verifier’ means a legal person carrying out verification activities
pursuant to this Regulation and accredited by a national accred­
itation body pursuant to Regulation (EC) No 765/2008 and this
Regulation or a natural person otherwise authorised, without
prejudice to Article 5(2) of that Regulation, at the time a verifi­
cation report is issued;
```
## ▼B

```
(4) ‘verification’ means the activities carried out by a verifier to issue
a verification report pursuant to this Regulation;
```
```
(5) ‘misstatement’ means an omission, misrepresentation or error in
the operator's or aircraft operator's reported data, not considering
the uncertainty permissible under Article 12(1)(a) of Implementing
Regulation (EU) 2018/2066.
```
```
(6) ‘material misstatement’ means a misstatement that, in the opinion
of the verifier, individually or when aggregated with other
misstatements, exceeds the materiality level or could affect the
treatment of the operator's or aircraft operator's report by the
competent authority;
```
## ▼M

```
(6a) ‘annual activity level report’ means a report submitted by an
operator pursuant to Article 3(3) of Commission Implementing
Regulation (EU) 2019/1842 ( 1 );
```
```
(7) ‘operator’s or aircraft operator’s report’ means the annual emission
report to be submitted by the operator or aircraft operator pursuant
to Article 14(3) of Directive 2003/87/EC, the tonne-kilometre
report to be submitted by the aircraft operator for the purposes
of applying for the allocation of allowances pursuant to Articles
3e and 3f of that Directive, the baseline data report submitted by
the operator pursuant to Article 4(2) of Delegated Regulation (EU)
2019/331, the new entrant data report submitted by the operator
pursuant to Article 5(2) of that Regulation or the annual activity
level report;
```
## ▼B

```
(8) ‘scope of accreditation’ means activities referred to in Annex I for
which accreditation is sought or has been granted;
```
```
(9) ‘competence’ means the ability to apply knowledge and skills to
carry out an activity;
```
```
(10) ‘materiality level’ means the quantitative threshold or cut-off
point above which misstatements, individually or when aggregated
with other misstatements, are considered material by the verifier;
```
## ▼M

```
( 1 ) Commission Implementing Regulation (EU) 2019/1842 of 31 October 2019
laying down rules for the application of Directive 2003/87/EC of the
European Parliament and of the Council as regards further arrangements
for the adjustments to free allocation of emission allowances due to
activity level changes (OJ, L 282, 4.11.2019, p. 20).
```

```
(11) ‘control system’ means the operator's or aircraft operator's risk
assessment and entire set of control activities, including the
continuous management thereof, that an operator or aircraft
operator has established, documented, implemented and maintained
pursuant to Article 59 of Implementing Regulation (EU)
2018/2066 or pursuant to Article 11 of Delegated Regulation (EU)
►M1 2019/331 ◄, as appropriate;
```
```
(12) ‘control activities’ means any acts carried out or measures im­
plemented by the operator or aircraft operator to mitigate
inherent risks;
```
```
(13) ‘non-conformity’ means one of the following:
```
```
(a) for the purposes of verifying an operator's emission report, any
act or omission of an act by the operator that is contrary to the
greenhouse gas emissions permit and the requirements in the
monitoring plan approved by the competent authority;
```
```
(b) for the purposes of verifying an aircraft operator's emission or
tonne-kilometre report, any act or omission of an act by the
aircraft operator that is contrary to the requirements in the
monitoring plan approved by the competent authority;
```
## ▼M

```
(c) for the purposes of verifying the baseline data report submitted
by the operator pursuant to Article 4(2)(a) of Delegated Regu­
lation (EU) 2019/331, the new entrant data report submitted by
the operator pursuant to Article 5(2) of that Regulation or the
annual activity level report, any act or omission of an act by
the operator that is contrary to the requirements in the moni­
toring methodology plan;
```
## ▼B

```
(d) for the purposes of accreditation pursuant to Chapter IV, any
act or omission of an act by the verifier that is contrary to the
requirements of this Regulation;
```
```
(14) ‘site’ means, for the purposes of verifying the emission or
tonne-kilometre report of an aircraft operator, the locations
where the monitoring process is defined and managed, including
the locations where relevant data and information are controlled
and stored;
```
```
(15) ‘control environment’ means the environment in which the internal
control system functions and the overall actions of an operator's or
aircraft operator's management to ensure awareness of this internal
control system;
```
```
(16) ‘inherent risk’ means the susceptibility of a parameter in the oper­
ator's or aircraft operator's report to misstatements that could be
material, individually or when aggregated with other misstate­
ments, before taking into consideration the effect of any related
control activities;
```
```
(17) ‘control risk’ means the susceptibility of a parameter in the oper­
ator's or aircraft operator's report to misstatements that could be
material, individually or when aggregated with other misstate­
ments, and that will not be prevented or detected and corrected
on a timely basis by the control system;
```
## ▼B


```
(18) ‘verification risk’ means the risk, being a function of inherent risk,
control risk and detection risk, that the verifier expresses an in­
appropriate verification opinion when the operator's or aircraft
operator's report is not free of material misstatements;
```
```
(19) ‘reasonable assurance’ means a high but not absolute level of
assurance, expressed positively in the verification opinion, as to
whether the operator's or aircraft operator's report subject to verifi­
cation is free from material misstatement;
```
```
(20) ‘analytical procedures’ means the analysis of fluctuations and
trends in the data including an analysis of the relationships that
are inconsistent with other relevant information or that deviate
from predicted amounts;
```
```
(21) ‘internal verification documentation’ means all internal documen­
tation that a verifier has compiled to record all documentary
evidence and justification of activities that are carried out for the
verification of an operator's or aircraft operator's report;
```
```
(22) ‘EU ETS lead auditor’ means an EU ETS auditor in charge of
directing and supervising the verification team, who is responsible
for performing and reporting on the verification of an operator's or
aircraft operator's report;
```
```
(23) ‘EU ETS auditor’ means an individual member of a verification
team responsible for conducting a verification of an operator's or
aircraft operator's report other than the EU ETS lead auditor;
```
```
(24) ‘technical expert’ means a person who provides detailed
knowledge and expertise on a specific subject matter needed for
the performance of verification activities for the purposes of
Chapter III and for the performance of accreditation activities for
the purposes of Chapter V;
```
```
(25) ‘level of assurance’ means the degree of assurance the verifier
provides on the verification report based on the objective of
reducing the verification risk according to the circumstances of
the verification engagement;
```
```
(26) ‘assessor’ means a person assigned by a national accreditation
body to perform individually or as part of an assessment team
an assessment of a verifier pursuant to this Regulation;
```
```
(27) ‘lead assessor’ means an assessor who is given the overall respon­
sibility for assessing a verifier pursuant to this Regulation;
```
```
(28) ‘baseline data report’ means a report submitted by an operator
pursuant to Article 4(2) of Delegated Regulation (EU)
►M1 2019/331 ◄;
```
## ▼B


```
(29) ‘new entrant data report’ means a report submitted by an operator
pursuant to Article 5(2) of Delegated Regulation (EU)
►M1 2019/331 ◄ ;
```
## ▼M

```
(30) ‘activity level reporting period’ means the applicable period
preceding the submission of the annual activity level report
pursuant to Article 3(1) of Implementing Regulation (EU)
2019/1842.
```
```
Article 4
```
```
Presumption of conformity
```
```
Where a verifier demonstrates its conformity with the criteria laid down
in the relevant harmonised standards as defined in point (9) of Article 2
of Regulation (EC) No 765/2008, or parts thereof, the references of
which have been published in the Official Journal of the European
Union , it shall, with the exception of Articles 7(1), 7(4), 22, 27(1),
28, 31 and 32 of this Regulation, be presumed to comply with the
requirements set out in Chapters II and III of this Regulation in so
far as the applicable harmonised standards cover those requirements.
```
## ▼B

```
Article 5
```
```
General framework for accreditation
```
```
Where no specific provisions concerning the composition of the national
accreditation bodies or the activities and requirements linked to accred­
itation are laid down in this Regulation, the relevant provisions of
Regulation (EC) No 765/2008 shall apply.
```
```
CHAPTER II
```
```
VERIFICATION
```
```
Article 6
```
```
Reliability of verification
```
## ▼M

```
A verified emissions report, tonne-kilometre report, baseline data report,
new entrant data report or annual activity level report shall be reliable
for users. It shall represent faithfully that, which it either purports to
represent or may reasonably be expected to represent.
```
## ▼B

```
The process of verifying operator's or aircraft operator's report shall be
an effective and reliable tool in support of quality assurance and quality
control procedures, providing information upon which an operator or
aircraft operator can act to improve performance in monitoring and
reporting emissions or data relevant for free allocation.
```
## ▼B


```
Article 7
```
```
General obligations of the verifier
```
1. The verifier shall carry out the verification and the activities
required by this Chapter with the aim of providing a verification
report that concludes with reasonable assurance that the operator's or
aircraft operator's report is free from material misstatements.
2. The verifier shall plan and perform the verification with an attitude
of professional scepticism, recognising that circumstances may exist that
cause the information in the operator's or aircraft operator's report to
contain material misstatements.
3. The verifier must carry out verification in the public interest, and
be independent of the operator or aircraft operator and the competent
authorities responsible for Directive 2003/87/EC.
4. During the verification, the verifier shall assess whether:

## ▼M

```
(a) the operator’s or aircraft operator’s report is complete and meets
the requirements laid down in Annex X to Implementing
Regulation (EU) 2018/2066, in Annex IV to Delegated
Regulation (EU) 2019/331 or Article 3(2) of Implementing Regu­
lation (EU) 2019/1842, as appropriate;
```
## ▼B

```
(b) the operator or aircraft operator has acted in compliance with the
requirements of the greenhouse gas emissions permit and the moni­
toring plan approved by the competent authority, where the verifi­
cation of an operator's emission report is concerned, and with the
requirements of the monitoring plan approved by the competent
authority, where the verification of an aircraft operator's emission
or tonne-kilometre report is concerned;
```
## ▼M

```
(c) where the verification of an operator’s baseline data report, new
entrant data report or annual activity level report is concerned, the
operator has acted in conformance with the requirements of the
monitoring methodology plan pursuant to Article 8 of Delegated
Regulation (EU) 2019/331 approved by the competent authority;
```
## ▼B

```
(d) the data in the operator's or aircraft operator's report are free from
material misstatements;
```
```
(e) information can be provided in support of the operator's or aircraft
operator's data flow activities, control system and associated
procedures to improve the performance of their monitoring and
reporting.
```
## ▼B


```
By way of derogation from point (c), the verifier shall assess whether
the operator's monitoring methodology plan is in compliance with the
requirements of Delegated Regulation (EU) ►M1 2019/331 ◄ where
the monitoring methodology plan is not subject to approval of the
competent authority prior to submission of the baseline data report. If
the verifier discovers that a monitoring methodology plan does not
comply with Delegated Regulation (EU) ►M1 2019/331 ◄, the
operator shall modify the monitoring methodology plan so that it
complies with that Regulation.
```
```
For the purpose of point (d) of this paragraph, the verifier shall obtain
clear and objective evidence from the operator or aircraft operator to
support the reported aggregated emissions, tonne-kilometres or data
relevant for free allocation taking into account all other information
provided in the operator's or aircraft operator's report.
```
## ▼M

5. If the verifier discovers that an operator or an aircraft operator is
not complying with Implementing Regulation (EU) 2018/2066 or the
operator is not complying with, Delegated Regulation (EU) 2019/331 or
Implementing Regulation (EU) 2019/1842, that irregularity shall be
included in the verification report even if the monitoring plan or moni­
toring methodology plan concerned, as appropriate, has been approved
by the competent authority.

## ▼B

6. If the monitoring plan has not been approved by the competent
authority pursuant to Article 12 of Implementing Regulation (EU)
2018/2066, is incomplete or if significant modifications referred to in
Article 15(3) or (4) of that Implementing Regulation have been made
during the reporting period which have not been accordingly approved
by the competent authority, the verifier shall advise the operator or
aircraft operator to obtain the necessary approval from the competent
authority.

```
If the monitoring methodology plan is subject to the approval of the
competent authority prior to submission of the baseline data report
pursuant to Article 8(4) of Delegated Regulation (EU)
►M1 2019/331 ◄ and the monitoring methodology plan has not
been approved or is incomplete, or where significant modifications
referred to in Article 9(5) of that Regulation have been made which
have not been approved by the competent authority, the verifier shall
advise the operator to obtain the necessary approval from the competent
authority.
```
```
Following the approval by the competent authority, the verifier shall
continue, repeat or adapt the verification activities accordingly.
```
```
If the approval has not been obtained before the issue of the verification
report, the verifier shall report this in the verification report.
```
```
Article 8
```
```
Pre-contractual obligations
```
1. Before accepting a verification engagement, a verifier shall obtain
a proper understanding of the operator or aircraft operator and assess
whether it can undertake the verification. For this purpose the verifier
shall at least:

## ▼B


```
(a) evaluate the risks involved to undertake the verification of the oper­
ator's or aircraft operator's report in accordance with this Regulation;
```
```
(b) undertake a review of the information supplied by the operator or
aircraft operator to determine the scope of the verification;
```
```
(c) assess whether the engagement falls within the scope of its
accreditation;
```
```
(d) assess whether it has the competence, personnel and resources
required to select a verification team capable of dealing with the
complexity of the installation or the aircraft operator's activities and
fleet as well as whether it is capable of successfully completing the
verification activities within the timeframe required;
```
```
(e) assess whether it is capable of ensuring that the potential verifi­
cation team at its disposal holds all the competence, and persons
required to carry out verification activities for that specific operator
or aircraft operator;
```
```
(f) determine, for each verification engagement requested, the time
allocation needed to properly carry out the verification.
```
2. The operator or aircraft operator shall provide the verifier with all
relevant information that enables the verifier to carry out the activities
referred to in paragraph 1.

```
Article 9
```
```
Time allocation
```
1. When determining the time allocation for a verification
engagement referred to in Article 8(1)(f), the verifier shall at least
take into account:

```
(a) the complexity of the installation or the aircraft operator's activities
and fleet;
```
```
(b) the level of information and the complexity of the monitoring plan
approved by the competent authority or the monitoring
methodology plan, as appropriate;
```
```
(c) the required materiality level;
```
```
(d) the complexity and completeness of the data flow activities and the
control system of the operator or aircraft operator;
```
```
(e) the location of information and data related to greenhouse gas
emissions, tonne-kilometre data or data relevant for free allocation.
```
## ▼B


2. The verifier shall ensure that the verification contract provides for
the possibility for time to be charged in addition to the time agreed in
the contract, where such additional time is found to be needed for the
strategic analysis, risk analysis or other verification activities. The situ­
ations where the additional time may be needed shall include at least the
following:

```
(a) during the verification where the data flow activities, control
activities or logistics of the operator or aircraft operator seem to
be more complex than initially anticipated;
```
```
(b) where misstatements, non-conformities, insufficient data or errors in
the data sets are identified by the verifier during the verification.
```
3. The verifier shall record the time allocated in the internal verifi­
cation documentation.

```
Article 10
```
```
Information from an operator or aircraft operator
```
1. Before the strategic analysis and at other points of time during the
verification, the operator or aircraft operator shall provide the verifier
with all of the following:

```
(a) the operator's greenhouse gas emissions permit, if this concerns the
verification of an operator's emission report;
```
```
(b) the latest version of the operator's or aircraft operator's monitoring
plan as well as any other relevant versions of the monitoring plan
approved by the competent authority, including evidence of the
approval;
```
```
(c) the latest version of the operator's monitoring methodology plan as
well as any other relevant versions of the monitoring methodology
plan, including, where applicable, evidence of the approval;
```
```
(d) a description of the operator's or aircraft operator's data flow
activities;
```
```
(e) the operator's or aircraft operator's risk assessment referred to in
Article 59(2)(a) of Implementing Regulation (EU) 2018/2066 or
Article 11(1) of Delegated Regulation (EU) ►M1 2019/331 ◄, as
appropriate, and an outline of the overall control system;
```
```
(f) where applicable, the simplified uncertainty assessment referred to
in Article 7(2)(c) of Delegated Regulation (EU)
►M1 2019/331 ◄;
```
## ▼B


```
(g) the procedures mentioned in the monitoring plan as approved by
the competent authority or the monitoring methodology plan,
including procedures for data flow activities and control activities;
```
## ▼M

```
(h) the operator’s or aircraft operator’s annual emission,
tonne-kilometre report, baseline data report, new entrant data
report or annual activity level report, as appropriate;
```
## ▼B

```
(i) the baseline data reports of previous allocation periods for earlier
allocation phases and annual activity level reports of the previous
years submitted to the competent authority for the purpose of
Article 10a(21) of Directive 2003/87/EC, if applicable;
```
```
(j) where applicable, the operator's sampling plan referred to in
Article 33 of Implementing Regulation (EU) 2018/2066 as
approved by the competent authority;
```
```
(k) if the monitoring plan was modified during the reporting period, a
record of all those modifications in accordance with Article 16(3)
of Implementing Regulation (EU) 2018/2066;
```
## ▼M

```
(ka) if the monitoring methodology plan was modified, a record of all
modifications in accordance with Article 9 of Delegated Regu­
lation (EU) 2019/331;
```
```
(l) where applicable, the reports referred to in Article 69(1) and 69(4)
of Implementing Regulation (EU) 2018/2066;
```
```
(la) where applicable, information on how the operator has corrected
non-conformities or addressed recommendations of improvements
that were reported in the verification report concerning an annual
activity level report from the previous year or a relevant baseline
data report;
```
## ▼B

```
(m) the verification report from the previous year or the previous
baseline period, as appropriate, if the verifier did not carry out
the verification for that particular operator or aircraft operator the
previous year or baseline period, as appropriate;
```
## ▼M

```
(n) all relevant correspondence with the competent authority, in
particular information related to the notification of modifications
of the monitoring plan or monitoring methodology plan as well as
corrections of reported data, as appropriate;
```
## ▼B

```
(o) information on databases and data sources used for monitoring and
reporting purposes, including those from Eurocontrol or another
relevant organisation;
```
## ▼B


```
(p) where the verification concerns the emission report of an instal­
lation carrying out the geological storage of greenhouse gases in a
storage site permitted under Directive 2009/31/EC, the monitoring
plan required by that Directive and the reports required by
Article 14 of that Directive, covering at least the reporting
period of the emissions report to be verified;
```
```
(q) where applicable, the approval of the competent authority for not
carrying out site visits for installations pursuant to Article 31(1);
```
```
(r) the operator's evidence demonstrating compliance with the uncer­
tainty thresholds for the tiers laid down in the monitoring plan;
```
```
(s) any other relevant information necessary for planning and carrying
out the verification.
```
2. Before the verifier issues the verification report, the operator or
aircraft operator shall provide it with the final authorised and internally
validated operator's or aircraft operator's report.

```
Article 11
```
```
Strategic analysis
```
1. At the beginning of the verification the verifier shall assess the
likely nature, scale and complexity of the verification tasks by carrying
out a strategic analysis of all activities relevant to the installation or the
aircraft operator.
2. For the purposes of understanding the activities carried out by the
installation or the aircraft operator, the verifier shall collect and review
the information needed to assess that the verification team is sufficiently
competent to carry out the verification, to determine that the time allo­
cation indicated in the contract has been set correctly and to ensure that
it is able to conduct the necessary risk analysis. The information shall
include at least:

```
(a) the information referred to in Article 10(1);
```
```
(b) the required materiality level;
```
```
(c) the information obtained from the verification in previous years, if
the verifier is carrying out the verification for the same operator or
aircraft operator.
```
3. When reviewing the information referred to in paragraph 2, the
verifier shall at least assess the following:

```
(a) for the purposes of the verification of the operator's emission report,
the category of the installation referred to in Article 19 of Imple­
menting Regulation (EU) 2018/2066 and the activities carried out at
that installation;
```
```
(b) for the purposes of the verification of the aircraft operator's
emission or tonne- kilometre report, the size and nature of the
aircraft operator, the distribution of information in different
locations as well as the number and type of flights;
```
## ▼B


```
(c) the monitoring plan approved by the competent authority or moni­
toring methodology plan, as appropriate, as well as the specifics of
the monitoring methodology laid down in that monitoring plan or
the monitoring methodology plan as appropriate;
```
```
(d) the nature, scale and complexity of emission sources and source
streams as well as the equipment and processes that have resulted
in emissions, tonne-kilometre data or data relevant for free allo­
cation, including the measurement equipment described in the moni­
toring plan or monitoring methodology plan as appropriate, the
origin and application of calculation factors and other primary
data sources;
```
```
(e) the data flow activities, the control system and the control
environment.
```
4. When carrying out the strategic analysis, the verifier shall check
the following:

```
(a) whether the monitoring plan or monitoring methodology plan, as
appropriate, presented to it is the most recent version and, where
required, approved by the competent authority;
```
## ▼M

```
(b) whether there have been any modifications to the monitoring plan
during the reporting period;
```
```
(ba) whether there have been any modifications to the monitoring
methodology plan during the baseline period or the activity level
reporting period, as appropriate;
```
## ▼B

```
(c) where applicable, whether the modifications referred to in point (b)
have been notified to the competent authority pursuant to
Article 15(1) or Article 23 of Implementing Regulation (EU)
2018/2066 or approved by the competent authority in accordance
with Article 15(2) of that Implementing Regulation.
```
## ▼M

```
(d) where applicable, whether the modifications referred to in
point (ba) have been notified to the competent authority pursuant
to Article 9(3) of Delegated Regulation (EU) 2019/331 or
approved by the competent authority in accordance with
Article 9(4) of that Regulation.
```
## ▼B

```
Article 12
```
```
Risk analysis
```
1. The verifier shall identify and analyse the following elements to
design, plan and implement an effective verification:

```
(a) the inherent risks;
```
```
(b) the control activities;
```
```
(c) where control activities referred to in point (b) have been imple­
mented, the control risks concerning the effectiveness of those
control activities.
```
## ▼B


2. When identifying and analysing the elements referred to in
paragraph 1, the verifier shall at least consider:

```
(a) the findings from the strategic analysis referred to in Article 11(1);
```
```
(b) the information referred to in Article 10(1) and Article 11(2)(c);
```
```
(c) the materiality level referred to in Article 11(2)(b).
```
3. If the verifier determines that the operator or aircraft operator has
failed to identify the relevant inherent risks and control risks in its risk
assessment, the verifier shall inform the operator or aircraft operator
thereof.
4. Where appropriate according to the information obtained during
the verification, the verifier shall revise the risk analysis and modify or
repeat the verification activities to be performed.

```
Article 13
```
```
Verification plan
```
1. The verifier shall draft a verification plan commensurate with the
information obtained and the risks identified during the strategic
analysis and the risk analysis, and including at least:

```
(a) a verification programme describing the nature and scope of the
verification activities as well as the time and manner in which
these activities are to be carried out;
```
```
(b) a test plan setting out the scope and methods of testing the control
activities as well as the procedures for control activities;
```
## ▼M

```
(c) a data sampling plan setting out the scope and methods of data
sampling related to data points underlying the aggregated
emissions in the operator or aircraft operator’s emission report,
the aggregated tonne-kilometre data in the aircraft operator’s
tonne-kilometre report or the aggregated data relevant for free allo­
cation in the operator’s baseline data report, new entrant data report
or annual activity level report.
```
## ▼B

2. The verifier shall set up the test plan referred to in point (b) of
paragraph 1 in a manner that allows it to determine the extent to which
the relevant control activities may be relied on for the purposes of
assessing compliance with the requirements mentioned in Article 7(4)(b),
(c), (d) or the second subparagraph of Article 7(4).

## ▼B


```
When determining the sampling size and sampling activities for testing
the control activities, the verifier shall consider the following elements:
```
```
(a) the inherent risks;
```
```
(b) the control environment;
```
```
(c) the relevant control activities;
```
```
(d) the requirement to deliver a verification opinion with reasonable
assurance.
```
3. When determining the sampling size and sampling activities for
sampling the data referred to in point (c) of paragraph 1, the verifier
shall consider the following elements:

```
(a) the inherent risks and control risks;
```
```
(b) the results of the analytical procedures;
```
```
(c) the requirement to deliver a verification opinion with reasonable
assurance;
```
```
(d) the materiality level;
```
```
(e) the materiality of the contribution of an individual data element for
the overall data set.
```
4. The verifier shall set up and implement the verification plan such
that the verification risk is reduced to an acceptable level to obtain
reasonable assurance that the operator's or aircraft operator's report is
free from material misstatements.
5. The verifier shall update the risk analysis and the verification plan,
and adapt the verification activities during the verification when it finds
additional risks that need to be reduced or when there is less actual risk
than initially expected.

```
Article 14
```
```
Verification activities
```
```
The verifier shall implement the verification plan and, based on the risk
analysis, the verifier shall check the implementation of the monitoring
plan as approved by the competent authority or monitoring methodology
plan, as appropriate.
```
```
To that end, the verifier shall at least carry out substantive testing
consisting of analytical procedures, data verification and checking the
monitoring methodology and check the following:
```
```
(a) the data flow activities and the systems used in the data flow,
including information technology systems;
```
```
(b) whether the control activities of the operator or aircraft operator are
appropriately documented, implemented, maintained and effective to
mitigate the inherent risks;
```
## ▼B


```
(c) whether the procedures listed in the monitoring plan or monitoring
methodology plan, as appropriate, are effective to mitigate the
inherent risks and control risks and whether the procedures are
implemented, sufficiently documented and properly maintained.
```
```
For the purposes of point (a) of the second paragraph, the verifier shall
track the data flow following the sequence and interaction of the data
flow activities from primary source data to the compilation of the oper­
ator's or aircraft operator's report.
```
```
Article 15
```
```
Analytical procedures
```
1. The verifier shall use analytical procedures to assess the plausi­
bility and completeness of data where the inherent risk, the control risk
and the aptness of the operator's or aircraft operator's control activities
show the need for such analytical procedures.
2. In carrying out the analytical procedures referred to in paragraph
1, the verifier shall assess reported data to identify potential risk areas
and to subsequently validate and tailor the planned verification activ­
ities. The verifier shall at least:

```
(a) assess the plausibility of fluctuations and trends over time or
between comparable items;
```
```
(b) identify immediate outliers, unexpected data and data gaps.
```
3. In applying the analytical procedures referred to in paragraph 1,
the verifier shall perform the following procedures:

```
(a) preliminary analytical procedures on aggregated data before carrying
out the activities referred to in Article 14 in order to understand the
nature, complexity and relevance of the reported data;
```
```
(b) substantive analytical procedures on the aggregated data and the
data points underlying these data for the purposes of identifying
potential structural errors and immediate outliers;
```
```
(c) final analytical procedures on the aggregated data to ensure that all
errors identified during the verification process have been resolved
correctly.
```
4. Where the verifier identifies outliers, fluctuations, trends, data gaps
or data that are inconsistent with other relevant information or that differ
significantly from expected amounts or ratios, the verifier shall obtain
explanations from the operator or aircraft operator supported by ad­
ditional relevant evidence.

```
Based on the explanations and additional evidence provided, the verifier
shall assess the impact on the verification plan and the verification
activities to be performed.
```
## ▼B


```
Article 16
```
```
Data verification
```
1. The verifier shall verify the data in the operator's or aircraft oper­
ator's report by applying detailed testing of the data, including by
tracing the data back to the primary data source, cross-checking data
with external data sources, performing reconciliations, checking
thresholds regarding appropriate data and carrying out recalculations.
2. As part of the data verification referred to in paragraph 1 and
taking into account the approved monitoring plan or monitoring
methodology plan, as appropriate, including the procedures described
in that plan, the verifier shall check:

```
(a) for the purposes of verifying an operator's emission report, the
boundaries of an installation;
```
## ▼M

```
(b) for the purposes of verifying an operator’s baseline data report, new
entrant data report or annual activity level report, the boundaries of
an installation and its sub-installations;
```
```
(c) for the purposes of verifying an operator’s emission report, baseline
data report, new entrant data report or annual activity level report,
the completeness of source streams and emission sources as
described in the monitoring plan approved by the competent
authority or monitoring methodology plan, as appropriate;
```
## ▼B

```
(d) for the purposes of verifying an aircraft operator's emission report
and tonne-kilometre report, the completeness of flights covered by
an aviation activity listed in Annex I to Directive 2003/87/EC for
which the aircraft operator is responsible as well as the
completeness of emission data and tonne-kilometre data
respectively;
```
```
(e) for the purposes of verifying an aircraft operator's emission report
and tonne-kilometre report, the consistency between reported data
and mass and balance documentation;
```
```
(f) for the purposes of verifying an aircraft operator's emission report,
the consistency between aggregated fuel consumption and data on
fuel purchased or otherwise supplied to the aircraft performing the
aviation activity;
```
## ▼M

```
(fa) for the purposes of verifying an annual activity level report, the
accuracy of the parameters listed in Articles 16(5), 19, 20, 21 or 22
of Delegated Regulation (EU) 2019/331 as well as data required
under paragraphs 1, 2 and 4 of Article 6 of Implementing Regu­
lation (EU) 2019/1842;
```
## ▼B


```
(g) the consistency of the aggregated reported data in an operator's or
aircraft operator's report with primary source data;
```
```
(h) where an operator applies a measurement-based methodology
referred to in Article 21(1) of Implementing Regulation (EU)
2018/2066, the measured values using the results of the calcu­
lations performed by the operator in accordance with Article 46
of that Implementing Regulation;
```
```
(i) the reliability and accuracy of the data.
```
3. For the purposes of checking the completeness of flights referred
to in point (d) of paragraph 2, the verifier shall use an aircraft operator's
air traffic data, including data collected from Eurocontrol or other
relevant organisations which can process air traffic information such
as that available to Eurocontrol.

```
Article 17
```
```
Verification of the correct application of the monitoring
methodology
```
1. The verifier shall check the correct application and implementation
of the monitoring methodology as approved by the competent authority
in the monitoring plan including specific details of that monitoring
methodology.
2. For the purposes of verifying the operator's emission report, the
verifier shall check the correct application and implementation of the
sampling plan referred to in Article 33 of Implementing Regulation (EU)
2018/2066, as approved by the competent authority.
3. **►M1** For the purposes of verifying the operator’s baseline data
report, new entrant data report or annual activity level report, the
verifier shall check whether the methodology for collecting and moni­
toring data defined in the monitoring methodology plan is applied in the
correct way, including: ◄

```
(a) whether all data on emissions, inputs, outputs and energy flows are
attributed correctly to the sub-installations in line with the system
boundaries as referred to in Annex I to Delegated Regulation (EU)
►M1 2019/331 ◄;
```
```
(b) whether data are complete and whether data gaps or double
counting have occurred;
```
```
(c) whether activity levels for product benchmarks are based on a
correct application of the product definitions listed in Annex I to
Delegated Regulation (EU) ►M1 2019/331 ◄;
```
## ▼B


```
(d) whether activity levels for the heat benchmark sub-installations, the
district heating sub-installation, the fuel benchmark sub-installations
and the process emissions sub-installations have been correctly
attributed according to the products produced and pursuant to
delegated acts adopted pursuant to Article 10b(5) of Directive
2003/87/EC ;
```
## ▼M

```
(e) whether the energy consumption has been correctly attributed to
each sub-installation where applicable;
```
```
(f) whether the value of the parameters listed in Articles 16(5), 19, 20,
21 or 22 of Delegated Regulation (EU) 2019/331 is based on a
correct application of that Regulation;
```
```
(g) for the purposes of verifying an annual activity level report and a
new entrant data report, the date of start of normal operation as
referred to in Article 5(2) of Delegated Regulation (EU) 2019/331;
```
```
(h) for the purposes of verifying an annual activity level report, whether
the parameters listed in points 2.3 to 2.7 of Annex IV to Delegated
Regulation (EU) 2019/331, as appropriate to the installation, have
been monitored and reported in the correct way in accordance with
the monitoring methodology plan.
```
4. Where transferred CO 2 is subtracted in accordance with Article 49
of Implementing Regulation (EU) 2018/2066 or transferred N 2 O is not
counted as emitted in accordance with Article 50 of that Regulation, and
the CO 2 or N 2 O transferred is measured by both the transferring and
receiving installation, the verifier shall check whether differences
between the measured values at both installations can be explained by
the uncertainty of the measurement systems and whether the correct
arithmetic average of the measured values has been used in the
emission reports of both installations.

## ▼B

```
Where the differences between the measured values at both installations
cannot be explained by the uncertainty of the measurement systems, the
verifier shall check whether adjustments were made to align the
differences between the measured values, whether those adjustments
were conservative and whether the competent authority has granted
approval for those adjustments.
```
## ▼M

## __________

## ▼B

```
Article 18
```
```
Verification of methods applied for missing data
```
1. Where methods laid down in the monitoring plan as approved by
the competent authority have been used to complete missing data
pursuant to Article 66 of Implementing Regulation (EU) 2018/2066,
the verifier shall check whether the methods used were appropriate
for the specific situation and whether they have been applied correctly.

## ▼B


```
If the operator or aircraft operator has obtained an approval by the
competent authority to use other methods than those referred to in the
first subparagraph in accordance with Article 66 of Implementing Regu­
lation (EU) 2018/2066, the verifier shall check whether the approved
approach has been applied correctly and appropriately documented.
```
```
Where an operator or an aircraft operator is not able to obtain such
approval in time, the verifier shall check whether the approach used by
the operator or aircraft operator to complete the missing data ensures
that the emissions are not underestimated and that this approach does
not lead to material misstatements.
```
2. The verifier shall check the effectiveness of the control activities
implemented by the operator or aircraft operator to prevent missing data
referred to in Article 66 of Implementing Regulation (EU) 2018/ 2066
from occurring.

## ▼M

3. Where data gaps in baseline data reports, new entrant data reports
or annual activity level reports have occurred, the verifier shall check
whether methods are laid down in the monitoring methodology plan to
deal with data gaps pursuant to Article 12 of Delegated Regulation (EU)
2019/331, whether those methods were appropriate for the specific
situation and whether they have been applied correctly.

```
Where no applicable data gap method is laid down in the monitoring
methodology plan, the verifier shall check whether the approach used
by the operator to compensate for the missing data is based on
reasonable evidence and ensures that the data required by Annex IV
to Delegated Regulation (EU) 2019/331 or Article 3(2) of Implementing
Regulation (EU) 2019/1842 are not underestimated or overestimated.
```
## ▼B

```
Article 19
```
```
Uncertainty assessment
```
1. Where Implementing Regulation (EU) 2018/2066 requires the
operator to demonstrate compliance with the uncertainty thresholds for
activity data and calculation factors, the verifier shall confirm the
validity of the information used to calculate the uncertainty levels as
set out in the approved monitoring plan.
2. Where an operator applies a monitoring methodology not based on
tiers, as referred to in Article 22 of Implementing Regulation (EU)
2018/2066, the verifier shall check the following:

```
(a) whether an assessment and quantification of the uncertainty has
been carried out by the operator demonstrating that the required
overall uncertainty threshold for the annual level of greenhouse
gas emissions pursuant to point (c) of Article 22 of Implementing
Regulation (EU) 2018/2066 has been met;
```
## ▼B


```
(b) the validity of the information used for the assessment and quan­
tification of the uncertainty;
```
```
(c) whether the overall approach used for the assessment and the quan­
tification of the uncertainty is in accordance with point (b) of
Article 22 of Implementing Regulation (EU) 2018/2066;
```
```
(d) whether evidence is provided that the conditions for the monitoring
methodology referred to in point (a) of Article 22 of Implementing
Regulation (EU) 2018/2066 have been met.
```
3. Where Delegated Regulation (EU) **►M1** 2019/331 ◄ requires the
operator to carry out a simplified uncertainty assessment, the verifier
shall confirm the validity of the information used for that assessment.

```
Article 20
```
```
Sampling
```
1. When checking the conformance of control activities and
procedures referred to in points (b) and (c) of Article 14 or when
performing the checks referred to in Articles 15 and 16, the verifier
may use sampling methods specific to an installation or aircraft operator
provided that, based on the risk analysis, sampling is justified.
2. Where the verifier identifies a non-conformity or a misstatement in
the course of sampling, it shall request the operator or aircraft operator
to explain the main causes of the non-conformity or the misstatement in
order to assess the impact of the non-conformity or misstatement on the
reported data. Based on the outcome of that assessment, the verifier
shall determine whether additional verification activities are needed,
whether the sampling size needs to be increased, and which part of
the data population has to be corrected by the operator or aircraft
operator.
3. The verifier shall document the outcome of the checks referred to
in Articles 14 to 17, including the details of additional samples, in the
internal verification documentation.

```
Article 21
```
```
Site visits
```
1. At one or more appropriate times during the verification process,
the verifier shall conduct a site visit in order to assess the operation of
measuring devices and monitoring systems, to conduct interviews, to
carry out the activities required by this Chapter as well as to gather
sufficient information and evidence enabling it to conclude whether the
operator's or aircraft operator's report is free from material
misstatements.
2. The operator or aircraft operator shall provide the verifier access to
its sites.

## ▼B


3. For the purposes of verifying the operator's emission report, the
verifier shall also use a site visit to assess the boundaries of the instal­
lation as well as the completeness of source streams and emission
sources.

## ▼M1

4. For the purposes of verifying the operator’s baseline data report,
new entrant data report and annual activity level report, the verifier shall
also use a site visit to assess the boundaries of the installation and its
sub-installations as well as the completeness of source streams, emission
sources and technical connections.
5. For the purposes of verifying the operator’s emission report,
baseline data report, new entrant data report or annual activity level
report the verifier shall decide, based on the risk analysis, whether
visits to additional locations are needed, including where relevant
parts of data flow activities and control activities are carried out in
other locations such as company headquarters and other off-site offices.

## ▼B

```
Article 22
```
```
Addressing misstatements, non-conformities and non-compliance
```
1. **►M1** If the verifier identifies misstatements, non-conformities or
non-compliance with Implementing Regulation (EU) 2018/2066,
Delegated Regulation (EU) 2019/331 or Implementing
Regulation (EU) 2019/1842 as appropriate, during the verification, it
shall inform the operator or aircraft operator thereof on a timely basis
and request relevant corrections. ◄

```
The operator or aircraft operator shall correct any communicated
misstatements or non-conformities.
```
## ▼M1

```
Where a non-compliance with Implementing Regulation (EU)
2018/2066, Delegated Regulation (EU) 2019/331 or Implementing
Regulation (EU) 2019/1842 has been identified, the operator or
aircraft operator shall notify the competent authority and correct the
non-compliance as appropriate without undue delay.
```
2. The verifier shall document and mark as resolved in the internal
verification documentation all misstatements, non-conformities or
non-compliance with Implementing Regulation (EU) 2018/2066,
Delegated Regulation (EU) 2019/331 or Implementing
Regulation (EU) 2019/1842 that have been corrected by the operator
or aircraft operator during the verification.

## ▼B

3. If the operator or aircraft operator does not correct the
misstatements or non-conformities communicated to them by the
verifier in accordance with paragraph 1 before the verifier issues the
verification report, the verifier shall request the operator or aircraft
operator to explain the main causes of the non-conformity or
misstatement in order to assess the impact of the non-conformities or
misstatements on the reported data.

## ▼B


```
The verifier shall determine whether the uncorrected misstatements,
individually or when aggregated with other misstatements, have a
material effect on the total reported emissions, tonne-kilometre data or
data relevant for free allocation. In assessing the materiality of
misstatements the verifier shall consider the size and nature of the
misstatement as well as the particular circumstances of their occurrence.
```
```
The verifier shall assess whether the uncorrected non-conformity, indi­
vidually or when combined with other non-conformities, has an impact
on the reported data and whether this leads to material misstatement.
```
## ▼M1

```
If the operator or aircraft operator does not correct the non-compliance
with Implementing Regulation (EU) 2018/2066, Delegated
Regulation (EU) 2019/331 or Implementing Regulation (EU)
2019/1842 in accordance with paragraph 1 before the verifier issues
the verification report, the verifier shall assess whether the uncorrected
non-compliance has an impact on the reported data and whether this
leads to material misstatement.
```
## ▼B

```
The verifier may consider misstatements as material even if those
misstatements, individually or when aggregated with other misstate­
ments, are below the materiality level set out in Article 23, where
such consideration is justified by the size and nature of the
misstatements and the particular circumstances of their occurrence.
```
```
Article 23
```
```
Materiality level
```
1. For the purposes of verifying emission reports, the materiality
level shall be 5 % of the total reported emissions in the reporting
period which is subject to verification, for any of the following:

```
(a) category A installations referred to in Article 19(2)(a) of Implemen­
ting Regulation (EU) 2018/2066 and category B installations
referred to in Article 19(2)(b) of that Implementing Regulation;
```
```
(b) aircraft operators with annual emissions equal to or less than 500
kilotonnes of fossil CO 2.
```
2. For the purposes of verifying emissions reports the materiality
level shall be 2 % of the total reported emissions in the reporting
period which is subject to verification, for any of the following:

```
(a) category C installations referred to in Article 19(2)(c) of Implemen­
ting Regulation (EU) 2018/2066;
```
```
(b) aircraft operators with annual emissions of more than 500 kilo­
tonnes of fossil CO 2.
```
## ▼B


3. For the purposes of verifying tonne-kilometre reports of aircraft
operators, the materiality level shall be 5 % of the total reported
tonne-kilometre data in the reporting period which is subject to
verification.
4. **►M1** For the purposes of verifying baseline data report, new
entrant data reports or annual activity level reports, the materiality
level shall be 5 % of the total reported value of the following: ◄

```
(a) the installation's total emissions, where the data relate to emissions;
```
```
(b) the sum of imports and production of net measurable heat, if
relevant, where the data relate to measurable heat data;
```
```
(c) the sum of the amounts of waste gases imported and produced
within the installation, if relevant;
```
```
(d) the activity level of each relevant product benchmark
sub-installation individually.
```
```
Article 24
```
```
Concluding on the findings of verification
```
```
When completing the verification and considering the information
obtained during the verification, the verifier shall:
```
```
(a) check the final data from the operator or aircraft operator, including
data that have been adjusted based upon information obtained
during the verification;
```
```
(b) review the operator's or aircraft operator's reasons for any
differences between the final data and data previously provided;
```
```
(c) review the outcome of the assessment to determine whether the
monitoring plan approved by the competent authority or monitoring
methodology plan, as appropriate, including the procedures
described in that plan, has been implemented correctly;
```
```
(d) assess whether the verification risk is at an acceptably low level to
obtain reasonable assurance;
```
```
(e) ensure that sufficient evidence has been gathered to be able to give
a verification opinion with reasonable assurance that the report is
free from material misstatements;
```
```
(f) ensure that the verification process is fully documented in the
internal verification documentation and that a final judgment in
the verification report can be given.
```
## ▼B


```
Article 25
```
```
Independent review
```
1. The verifier shall submit the internal verification documentation
and the verification report to an independent reviewer prior to the
issuance of the verification report.
2. The independent reviewer shall not have carried out any verifi­
cation activities that are subject to their review.
3. The scope of the independent review shall encompass the
complete verification process described in this Chapter and recorded
in the internal verification documentation.

```
The independent reviewer shall perform the review so as to ensure that
the verification process is conducted in accordance with this Regulation,
that the procedures for verification activities referred to in Article 41
have been correctly carried out, and that due professional care and
judgment has been applied.
```
```
The independent reviewer shall also assess whether the evidence
gathered is sufficient to enable the verifier to issue a verification
report with reasonable assurance.
```
4. Where circumstances occur which may cause changes in the
verification report after the review, the independent reviewer shall
also review those changes and the evidence thereof.
5. The verifier shall properly authorise a person to authenticate the
verification report based upon the conclusions of the independent
reviewer and the evidence in the internal verification documentation.

```
Article 26
```
```
Internal verification documentation
```
1. The verifier shall prepare and compile internal verification docu­
mentation containing at least:

```
(a) the results of the verification activities performed;
```
```
(b) the strategic analysis, risk analysis and verification plan;
```
```
(c) sufficient information to support the verification opinion, including
justifications for judgments made on whether or not the
misstatements identified have material effect on the reported
emissions, tonne-kilometre data or data relevant for free allocation.
```
2. The internal verification documentation referred to in paragraph 1
shall be drafted in such a manner that the independent reviewer referred
to in Article 25 and the national accreditation body can assess whether
the verification has been performed in accordance with this Regulation.

```
After authentication of the verification report pursuant to Article 25(5),
the verifier shall include results of the independent review in the internal
verification documentation.
```
## ▼B


3. The verifier shall, upon request, provide the competent authority
access to the internal verification documentation and other relevant
information to facilitate an evaluation of the verification by the
competent authority. The competent authority can set a timeframe
within which the verifier must provide access to that documentation.

## ▼B

```
Article 27
```
```
Verification report
```
1. **►M1** Based on the information collected during the verification,
the verifier shall issue a verification report to the operator or aircraft
operator on each emission report, tonne-kilometre report, baseline data
report, new entrant data report or annual activity level report that was
subject to verification. ◄

```
(a) the report is verified as satisfactory;
```
```
(b) the operator's or aircraft operator's report contains material
misstatements that were not corrected before issuing the verification
report;
```
```
(c) the scope of verification is too limited pursuant to Article 28 and
the verifier could not obtain sufficient evidence to issue a verifi­
cation opinion with reasonable assurance that the report is free from
material misstatements;
```
```
(d) non-conformities, individually or combined with other
non-conformities, provide insufficient clarity and prevent the
verifier from stating with reasonable assurance that the operator's
or aircraft operator's report is free from material misstatements;
```
```
(e) where the monitoring methodology plan is not subject to the
approval of the competent authority, non-compliance with
Delegated Regulation (EU) ►M1 2019/331 ◄ provide insufficient
clarity and prevent the verifier from stating with reasonable
assurance that the baseline data report or new entrant data report
is free from material misstatements.
```
```
For the purposes of point (a) of the first subparagraph, the operator's or
aircraft operator's report may be verified as satisfactory only where the
operator's or aircraft operator's report is free from material
misstatements.
```
2. The operator or aircraft operator shall submit the verification
report to the competent authority together with the operator's or
aircraft operator's report concerned.
3. The verification report shall at least contain the following
elements:

```
(a) the name of the operator or aircraft operator that was subject to
verification;
```
```
(b) the objectives of the verification;
```
```
(c) the scope of the verification;
```
## ▼M1


```
(d) a reference to the operator's or aircraft operator's report that has
been verified;
```
```
(e) the criteria used to verify the operator's or aircraft operator's report,
including the permit, where applicable, and versions of the moni­
toring plan approved by the competent authority or monitoring
methodology plan, as appropriate, as well as the period of
validity for each plan;
```
```
(f) in the case of verification of the baseline report required for allo­
cation for the period 2021-2025, and the competent authority has
not required the monitoring methodology plan to be approved,
confirmation that the verifier has checked the monitoring
methodology plan and that this plan is compliant with Delegated
Regulation (EU) ►M1 2019/331 ◄;
```
```
(g) where it concerns the verification of the operator's or aircraft oper­
ator's emission report, aggregated emissions or tonne-kilometres
per activity referred to in Annex I to Directive 2003/87/EC and
per installation or aircraft operator;
```
```
(h) where it concerns the verification of the baseline data report or
new entrant data report, aggregated annual verified data for each
year in the baseline period for each sub-installation for the annual
activity level and the emissions attributed to the sub-installation;
```
## ▼M1

```
(ha) where it concerns the verification of the annual activity level
report, aggregated annual verified data for each year in the
activity level reporting period for each sub-installation for its
annual activity level;
```
```
(i) the reporting period, the baseline period or the activity level
reporting period subject to verification;
```
## ▼B

```
(j) the responsibilities of the operator or aircraft operator, the
competent authority and the verifier;
```
```
(k) the verification opinion statement;
```
```
(l) a description of any identified misstatements and non-conformities
that were not corrected before the issuance of the verification
report;
```
```
(m) the dates on which site visits were carried out and by whom;
```
```
(n) information on whether any site visits were waived as well as the
reasons for waiving these site visits;
```
## ▼M1

```
(o) any issues of non-compliance with Implementing Regulation (EU)
2018/2066, Delegated Regulation (EU) 2019/331 or Implementing
Regulation (EU) 2019/1842 which have become apparent during
the verification;
```
## ▼B


```
(p) if approval by the competent authority cannot be obtained in time
for the method used to complete the data gap pursuant to the last
subparagraph of Article 18(1), a confirmation whether the method
used is conservative and whether it does or does not lead to
material misstatements;
```
```
(q) a statement if the method used to complete any data gap pursuant
to Article 12 of Delegated Regulation (EU) ►M1 2019/331 ◄
leads to material misstatements;
```
## ▼M1

## __________

```
(ra) where the verifier has observed relevant changes to the parameters
listed in Articles 16(5), 19, 20, 21 or 22 of Delegated
Regulation (EU) 2019/331 or changes in the energy efficiency
pursuant to paragraphs 1, 2 and 3 of Article 6 of Implementing
Regulation 2019/1842, a description of those changes and related
remarks;
```
```
(rb) where applicable, confirmation that the date of start of normal
operation as referred to in Article 5(2) of Delegated Regu­
lation (EU) 2019/331 has been checked;
```
## ▼B

```
(s) recommendations for improvements, where applicable;
```
```
(t) the names of the EU ETS lead auditor, the independent reviewer
and, where applicable, the EU ETS auditor and the technical expert
that were involved in the verification of the operator's or aircraft
operator's report;
```
```
(u) the date and signature by an authorised person on behalf of the
verifier, including his name.
```
4. **►M1** The verifier shall describe the misstatements, non-con­
formities and non-compliance with Implementing Regulation (EU)
2018/2066, Delegated Regulation (EU) 2019/331 or Implementing
Regulation (EU) 2019/1842 in sufficient detail in the verification
report to allow the operator or aircraft operator as well as the
competent authority to understand the following: ◄

## ▼M1

```
(a) the size and nature of the misstatement, non-conformity or
non-compliance with Implementing Regulation (EU) 2018/2066,
Delegated Regulation (EU) 2019/331 or Implementing Regulation
(EU) 2019/1842;
```
## ▼B

```
(b) why the misstatement has material effect, or not;
```
```
(c) to which element of the operator's or aircraft operator's report the
misstatement refers, or to what element of the monitoring plan or
the monitoring methodology plan the non-conformity refers;
```
## ▼B


```
(d) to which Article in Implementing Regulation (EU) 2018/2066,
Delegated Regulation (EU) 2019/331 or Implementing
Regulation (EU) 2019/1842 the non-compliance relates.
```
## ▼B

5. For the purposes of verifying emission reports or tonne-kilometre
reports, if a Member State requires the verifier to submit information on
the verification process in addition to the elements described in
paragraph 3 and that information is not necessary to understand the
verification opinion, the operator or aircraft operator may, for efficiency
reasons, submit that additional information to the competent authority
separately from the verification report at an alternative date, but no later
than 15 May of the same year.

```
Article 28
```
```
Limitation of scope
```
```
The verifier may conclude that the scope of the verification referred to
in Article 27(1)(c) is too limited in any of the following situations:
```
```
(a) data are missing that prevent a verifier from obtaining the evidence
required to reduce the verification risk to the level needed to obtain
reasonable level of assurance;
```
```
(b) the monitoring plan is not approved by the competent authority;
```
```
(c) the monitoring plan or monitoring methodology plan, as appro­
priate, does not provide sufficient scope or clarity to conclude on
the verification;
```
```
(d) the operator or aircraft operator has failed to make sufficient
information available to enable the verifier to carry out the
verification;
```
```
(e) where Delegated Regulation (EU) ►M1 2019/331 ◄ or the
Member State required approval of the monitoring methodology
plan by the competent authority prior to submission of the
baseline data report and that plan has not been approved by the
competent authority before the start of verification.
```
```
Article 29
```
```
Addressing outstanding non-material non-conformities
```
1. The verifier shall assess whether the operator or aircraft operator
has corrected the non-conformities indicated in the verification report
related to the previous monitoring period according to the requirements
on the operator referred to in Article 69(4) of Implementing Regu­
lation (EU) 2018/2066, where relevant.

```
If the operator or aircraft operator has not corrected those
non-conformities pursuant to Article 69(4) of Implementing Regu­
lation (EU) 2018/2066, the verifier shall consider whether the
omission increases or may increase the risk of misstatements.
```
## ▼M1


```
The verifier shall report in the verification report whether those
non-conformities have been resolved by the operator or aircraft operator.
```
## ▼M1

```
1a. For the purposes of the verification of the annual activity level
report, the verifier shall assess whether the operator has corrected the
non-conformities indicated in the verification report related to the
corresponding baseline data report, the new entrant data report or the
annual activity level report from the previous activity level reporting
period.
```
```
If the operator has not corrected those non-conformities, the verifier
shall consider whether the omission increases or may increase the risk
of misstatements.
```
```
The verifier shall report in the verification report whether those
non-conformities have been resolved by the operator.
```
## ▼B

2. The verifier shall record in the internal verification documentation
details of when and how identified non-conformities are resolved by the
operator or aircraft operator during the verification.

```
Article 30
```
```
Improvement of the monitoring and reporting process
```
1. Where the verifier has identified areas for improvement in the
operator's or aircraft operator's performance related to points (a) to (e)
of this paragraph, it shall include in the verification report recommen­
dations for improvement related to the operator's or aircraft operator's
performance on those points:

```
(a) the operator's or aircraft operator's risk assessment;
```
```
(b) the development, documentation, implementation and maintenance
of data flow activities and control activities as well as the evaluation
of the control system;
```
```
(c) the development, documentation, implementation and maintenance
of procedures for data flow activities and control activities as well
as other procedures that an operator or aircraft operator has to
establish pursuant to Implementing Regulation (EU) 2018/2066 or
Article 11(2) of Delegated Regulation (EU) ►M1 2019/331 ◄;
```
```
(d) the monitoring and reporting of emissions or tonne kilometres,
including in relation to achieving higher tiers, reducing risks and
enhancing efficiency in the monitoring and reporting;
```
## ▼B


```
(e) the monitoring and reporting of data for baseline data reports, new
entrant data reports and annual activity level reports.
```
## ▼B

2. During verification following a year in which recommendations
for improvement were made in a verification report, the verifier shall
check whether the operator or aircraft operator has implemented those
recommendations for improvement and the manner in which this has
been done.

```
Where the operator or aircraft operator has not implemented those
recommendations or has not implemented them correctly, the verifier
shall assess the impact this has on the risk of misstatements and
non-conformities.
```
```
Article 31
```
```
Simplified verification for installations
```
1. By way of derogation from Article 21(1), the verifier may decide,
subject to the approval by a competent authority in accordance with
the second subparagraph of this Article, not to carry out site visits to
installations. This decision shall be based on the outcome of the risk
analysis and after determining that all relevant data can be remotely
accessed by the verifier and that the conditions for not carrying out
site visits are met. The verifier shall inform the operator thereof
without undue delay.

```
The operator shall submit an application to the competent authority
requesting the competent authority to approve the verifier's decision
not to carry out the site visit.
```
```
On an application submitted by the operator concerned, the competent
authority shall decide whether to approve the verifier's decision not to
carry out the site visit, taking into consideration all of the following
elements:
```
```
(a) the information provided by the verifier on the outcome of the risk
analysis;
```
```
(b) information that the relevant data can be remotely accessed;
```
```
(c) evidence that the requirements laid down in paragraph 3 are not
applicable to the installation;
```
```
(d) evidence that the conditions for not carrying out the site visits are
met.
```
2. The approval of the competent authority referred to in paragraph 1
of this Article is not required for not carrying out site visits of instal­
lations with low emissions referred to in Article 47(2) of Implementing
Regulation (EU) 2018/2066.

## ▼M1


3. The verifier shall always carry out site visits in the following
situations:

## ▼M1

```
(a) when an operator’s emission report or annual activity level report
is verified for the first time by the verifier;
```
```
(b) for the purposes of verifying the operator’s emission report, if a
verifier has not carried out a site visit in two reporting periods
immediately preceding the current reporting period;
```
```
(ba) for the purposes of verifying the operator’s annual activity level
report, if a verifier has not carried out a site visit during the
verification of an annual activity level report or a baseline data
report in the two activity level reporting periods immediately
preceding the current activity level reporting period;
```
## ▼B

```
(c) if, during the reporting period, there have been significant modi­
fications of the monitoring plan including those referred to in
Article 15(3) of Implementing Regulation (EU) 2018/2066;
```
## ▼M1

```
(ca) if, during the activity level reporting period, there have been
significant changes to the installation or its sub-installations
which require significant modifications to the monitoring
methodology plan, including those changes referred to in
Article 9(5) of Delegated Regulation (EU) 2019/331;
```
## ▼B

```
(d) if an operator's baseline data report or new entrant data report is
verified.
```
## ▼M1

4. Points (c) and (ca) of paragraph 3 are not applicable where, during
the reporting period, there have been only modifications of the default
value as referred to in Article 15(3)(h) of Implementing Regulation (EU)
2018/2066 or Article 9(5)(c) of Delegated Regulation (EU) 2019/331.

## ▼B

```
Article 32
```
```
Conditions for not carrying out site visits
```
```
The conditions for not carrying out site visits referred to in Article 31(1)
are any of the following:
```
```
(1) ►M1 the verification of an operator’s emission report concerns a
category A installation referred to in Article 19(2)(a) of Implemen­
ting Regulation (EU) 2018/2066 or a category B installation
referred to in Article 19(2)(b) of that Implementing Regulation
whereby: ◄
```
## ▼B


```
(a) the installation has only one source stream as referred to in
Article 19(3)(c) of Implementing Regulation (EU) 2018/2066
which is natural gas, or one or more de minimis source streams
which aggregated do not exceed the threshold for de minimis
source streams laid down in Article 19 of Implementing Regu­
lation (EU) 2018/2066;
```
```
(b) the natural gas is monitored through fiscal metering which is
subject to an appropriate legal regime for the control of fiscal
meters and meets the required uncertainty levels related to the
applicable tier;
```
```
(c) only default values for the calculation factors of natural gas are
applied;
```
```
(2) ►M1 the verification of an operator’s emission report concerns a
category A installation referred to in Article 19(2)(a) of Implemen­
ting Regulation (EU) 2018/2066 or a category B installation
referred to in Article 19(2)(b) of that Implementing Regulation
whereby: ◄
```
```
(a) the installation has only one source stream which is a fuel
without process emissions, and that fuel is either a solid fuel
directly combusted in the installation without intermediate
storage, or a liquid or gaseous fuel for which there may be
intermediate storage;
```
```
(b) the activity data related to the source stream is monitored by
using one of the following methods:
```
```
(i) fiscal metering method which is subject to an appropriate
legal regime for the control of fiscal meters and meets the
required uncertainty levels related to the applicable tier;
```
```
(ii) method based solely on invoice data taking into account
stock changes if relevant;
```
```
(c) only default values for calculation factors are applied;
```
```
(d) the competent authority has allowed the installation to use a
simplified monitoring plan in accordance with Article 13 of
Implementing Regulation (EU) 2018/2066;
```
## ▼M1

```
(3) the verification of an operator’s emission report concerns an instal­
lation with low emissions as referred to in Article 47(2) of Im­
plementing Regulation (EU) 2018/2066 and paragraphs (a) to (c)
of point (2) are applicable;
```
```
(3a) the verification of an operator’s annual activity level report
concerns an installation as referred to in point 1, 2 or 3 whereby:
```
```
(a) that installation has no other sub-installation than one
sub-installation to which a product benchmark pursuant to
Article 10(2) of Delegated Regulation (EU) 2019/331 is appli­
cable; and
```
## ▼B


```
(b) the production data relevant for the product benchmark has
been evaluated as part of an audit for financial accounting
purposes and the operator provides evidence thereof;
```
```
(3b) the verification of an operator’s annual activity level report
concerns an installation as referred to in point 1, 2 or 3 whereby:
```
```
(a) the installation has a maximum of two sub-installations;
```
```
(b) the second sub-installation contributes less than 5 % to the
installation’s total final allocation of allowances; and
```
```
(c) the verifier has sufficient data available to assess the split of
sub-installations if relevant;
```
```
(3c) the verification of an operator’s annual activity level report
concerns an installation as referred to in point 1, 2 or 3 whereby:
```
```
(a) the installation has only heat benchmark or district heating
sub-installations; and
```
```
(b) the verifier has sufficient data available to assess the split of
sub-installations if relevant;
```
## ▼B

```
(4) ►M1 the verification of the operator’s emission report or annual
activity level report concerns an installation located on an
unmanned site whereby: ◄
```
```
(a) telemetered data from the unmanned site is sent directly to
another location where all data is processed, managed and
stored;
```
```
(b) the same person is responsible for all data management and
recording for the site;
```
## ▼M1

```
(c) the meters have already been inspected on site by the operator
or a laboratory in accordance with Article 60 of Implementing
Regulation (EU) 2018/2066 or Article 11 of Delegated Regu­
lation (EU) 2019/331 and a signed document or date-stamped
photographic evidence provided by the operator demonstrates
that no metering or operational changes have occurred at the
installation since that inspection;
```
## ▼B

```
(5) ►M1 the verification of the operator’s emission report or annual
activity level report concerns an installation located on a remote or
inaccessible site, in particular an off-shore installation, whereby: ◄
```
```
(a) there is a high level of centralisation of data collected from
that site and transmitted directly to another location where all
the data is processed, managed and stored with good quality
assurance;
```
## ▼M1


```
(b) the meters have already been inspected on site by the operator
or a laboratory in accordance with Article 60 of Implementing
Regulation (EU) 2018/2066 or Article 11 of Delegated Regu­
lation (EU) 2019/331 and a signed document or date-stamped
photographic evidence provided by the operator demonstrates
that no metering or operational changes have occurred at the
installation since that inspection.
```
## ▼B

```
Point (2) may also be applied if, in addition to the source stream as
referred to in point (a) of that point, the installation uses one or more de
minimis source streams which aggregated do not exceed the threshold
for de minimis source streams laid down in Article 19 of Implementing
Regulation (EU) 2018/2066.
```
## ▼M1

```
Point (3a)(b) must be applied if the sub-installation contributing 95 %
or more to the installation’s total final allocation of allowances as
referred to in point (3b)(b) is a sub-installation to which a product
benchmark pursuant to Article 10(2) of Delegated Regulation (EU)
2019/331 is applicable.
```
## ▼B

```
Article 33
```
```
Simplified verification for aircraft operators
```
1. By way of derogation from Article 21(1) of this Regulation, a
verifier may decide not to carry out a site visit of a small emitter
referred to in Article 55(1) of Implementing Regulation (EU)
2018/2066 if the verifier has concluded, based on its risk analysis,
that all relevant data can be remotely accessed by the verifier.
2. Where an aircraft operator uses the simplified tools referred to in
Article 55(2) of Implementing Regulation (EU) 2018/2066 to determine
the fuel consumption and the reported data has been generated using
those tools independently from any input from the aircraft operator, the
verifier may, based on its risk analysis, decide not to carry out the
checks referred to in Articles 14 and 16, Article 17(1) and (2) and
Article 18 of this Regulation.

```
Article 34
```
```
Simplified verification plans
```
```
Where a verifier uses a simplified verification plan, the verifier shall
keep a record of justifications for using such plans in the internal verifi­
cation documentation, including evidence that the conditions for using
simplified verification plans have been met.
```
## ▼M1


```
Article 34a
```
```
Virtual site visits
```
1. By way of derogation from Article 21(1), where serious, extra­
ordinary and unforeseeable circumstances, outside the control of the
operator or aircraft operator, prevent the verifier from carrying out a
physical site visit and where these circumstances cannot, after using all
reasonable efforts, be overcome, the verifier may decide, subject to the
approval of the competent authority in accordance with paragraph 3 of
this Article, to carry out a virtual site visit.

```
The verifier shall take measures to reduce the verification risk to an
acceptable level to obtain reasonable assurance that the operator’s or
aircraft operator’s report is free from material misstatements. A physical
visit to the site of the installation or aircraft operator shall be carried out
without undue delay.
```
```
The decision to carry out a virtual site visit shall be based on the
outcome of the risk analysis and after determining that the conditions
for carrying out a virtual site visit are met. The verifier shall inform the
operator or aircraft operator thereof without undue delay.
```
2. The operator or aircraft operator shall submit an application to the
competent authority requesting the competent authority to approve the
verifier’s decision to carry out a virtual site visit. The application shall
include the following elements:

```
(a) evidence that it is not possible to carry out a physical site visit
because of the serious, extraordinary and unforeseeable circum­
stances, outside the control of the operator or aircraft operator;
```
```
(b) information on how the virtual site visit will be carried out;
```
```
(c) the information on the outcome of the risk analysis by the verifier;
```
```
(d) evidence of the measures taken by the verifier to reduce the verifi­
cation risk to an acceptable level to obtain reasonable assurance that
the operator’s or aircraft operator’s report is free from material
misstatements.
```
3. On an application submitted by the operator or aircraft operator
concerned, the competent authority shall decide whether to approve the
verifier’s decision to carry out a virtual site visit, taking into consider­
ation the elements specified in paragraph 2.

## ▼M1


4. By way of derogation from paragraph 3, where a large number of
installations or aircraft operators are affected by the similar serious,
extraordinary and unforeseeable circumstances, outside the control of
the operator or aircraft operator, and immediate action is needed
because of legally imposed national health reasons, the competent
authority may authorise verifiers to carry out virtual site visits without
a need for an individual approval referred to in paragraph 3 provided
that:

```
(a) the competent authority has established that there are serious extra­
ordinary and unforeseeable circumstances, outside the control of the
operator or aircraft operator and immediate action is needed because
of legally imposed national health reasons;
```
```
(b) the operator or aircraft operator informs the competent authority
about the verifier’s decision to carry out a virtual site visit,
including the elements specified in paragraph 2.
```
```
The competent authority shall review the information provided by the
operator or aircraft operator in accordance with point (b) during the
assessment of the operator’s or aircraft operator’s report and inform
the national accreditation body about the outcome of the assessment.
```
## ▼B

```
CHAPTER III
```
```
REQUIREMENTS FOR VERIFIERS
```
```
Article 35
```
```
Sectoral scopes of accreditation
```
```
The verifier shall only issue a verification report to an operator or
aircraft operator that performs an activity that is covered by the scope
of the activity referred to in Annex I for which the verifier has been
granted accreditation according to the provisions of Regulation (EC)
No 765/2008 and this Regulation.
```
```
Article 36
```
```
Continued competence process
```
1. The verifier shall establish, document, implement and maintain a
competence process to ensure that all personnel entrusted with verifi­
cation activities are competent for the tasks that are allocated to them.
2. As part of the competence process referred to in paragraph 1, the
verifier shall at least determine, document, implement and maintain the
following:

```
(a) general competence criteria for all personnel undertaking verifi­
cation activities;
```
## ▼M1


```
(b) specific competence criteria for each function within the verifier
undertaking verification activities, in particular for the EU ETS
auditor, EU ETS lead auditor, independent reviewer and technical
expert;
```
```
(c) a method to ensure the continued competence and regular evaluation
of the performance of all personnel that undertake verification
activities;
```
```
(d) a process for ensuring ongoing training of the personnel undertaking
verification activities;
```
```
(e) a process for assessing whether the verification engagement falls
within the scope of the verifier's accreditation, and whether the
verifier has the competence, personnel and resources required to
select the verification team and successfully complete the verifi­
cation activities within the timeframe required.
```
```
The competence criteria referred to in point (b) of the first subparagraph
shall be specific for each scope of accreditation in which these persons
are carrying out verification activities.
```
```
In evaluating the competence of the personnel pursuant to point (c) of
the first subparagraph, the verifier shall assess that competence against
the competence criteria referred to in points (a) and (b).
```
```
The process referred to in point (e) of the first subparagraph shall also
include a process for assessing whether the verification team holds all
the competence and persons required to carry out verification activities
for a specific operator or aircraft operator.
```
```
The verifier shall develop general and specific competence criteria
which are in conformity with the criteria laid down in Article 37(4)
and Articles 38, 39 and 40.
```
3. The verifier shall regularly monitor the performance of all
personnel that undertake verification activities to confirm the
continued competence of that personnel.
4. The verifier shall regularly review the competence process referred
to in paragraph 1 to ensure that:

```
(a) the competence criteria referred to in points (a) and (b) of the first
subparagraph of paragraph 2 are developed in accordance with the
competence requirements under this Regulation;
```
```
(b) all issues that may be identified related to the setting of the general
and specific competence criteria pursuant to points (a) and (b) of the
first subparagraph of paragraph 2 are addressed;
```
```
(c) all the requirements in the competence process are updated and
maintained as appropriate.
```
5. The verifier shall have a system for recording the results of the
activities carried out in the competence process referred to in paragraph 1.

## ▼B


6. A sufficiently competent evaluator shall assess the competence and
performance of an EU ETS auditor and EU ETS lead auditor.

```
The competent evaluator shall monitor those auditors during the verifi­
cation of the operator's or aircraft operator's report on the site of the
installation or aircraft operator as appropriate, to determine whether they
meet the competence criteria.
```
7. If a member of personnel fails to demonstrate that the competence
criteria for a specific task allocated to that member have been fully met,
the verifier shall identify and organise additional training or supervised
work experience. The verifier shall monitor that member until the
member demonstrates to the verifier that the member meets the
competence criteria.

```
Article 37
```
```
Verification teams
```
1. For each particular verification engagement, the verifier shall
assemble a verification team capable of performing the verification
activities referred to in Chapter II.
2. The verification team shall at least consist of an EU ETS lead
auditor, and, where the verifier's conclusions during the assessment
referred to in Article 8(1)(e) and the strategic analysis so require, a
suitable number of EU ETS auditors and technical experts.
3. For the independent review of the verification activities related to
a particular verification engagement, the verifier shall appoint an inde­
pendent reviewer who shall not be part of the verification team.
4. Each team member shall:

```
(a) have a clear understanding of their individual role in the verification
process;
```
```
(b) be able to communicate effectively in the language necessary to
perform their specific tasks.
```
5. The verification team shall include at least one person with the
technical competence and understanding required to assess the specific
technical monitoring and reporting aspects related to the activities
referred to in Annex I that are carried out by the installation or
aircraft operator. The verification team shall also include one person
who is able to communicate in the language required for the verification
of an operator's or aircraft operator's report in the Member State where
the verifier is carrying out that verification.

## ▼B


```
Where the verifier is carrying out verification of baseline data reports,
new entrant data reports or annual activity level reports the verification
team shall include in addition at least one person with the technical
competence and understanding required to assess the specific technical
aspects regarding the collection, monitoring and reporting of data
relevant for free allocation.
```
## ▼B

6. Where the verification team consists of one person, this person
shall meet all the competence requirements for the EU ETS auditor and
EU ETS lead auditor and meet the requirements laid down in para­
graphs 4 and 5.

```
Article 38
```
```
Competence requirements for EU ETS auditors and EU ETS lead
auditors
```
1. An EU ETS auditor shall have the competence to perform the
verification. To this end, the EU ETS auditor shall have at least:

## ▼M1

```
(a) knowledge of Directive 2003/87/EC, Implementing Regulation
(EU) 2018/2066, Delegated Regulation (EU) 2019/331 and Imple­
menting Regulation (EU) 2019/1842 in the case of verification of
the baseline data report, new entrant data report or annual activity
level report, this Regulation, relevant standards, and other relevant
legislation, applicable guidelines, as well as relevant guidelines and
legislation issued by the Member State in which the verifier is
carrying out a verification;
```
## ▼B

```
(b) knowledge and experience of data and information auditing,
including:
```
```
(i) data and information auditing methodologies, including the
application of the materiality level and assessing the
materiality of misstatements;
```
```
(ii) analysing inherent risks and control risks;
```
```
(iii) sampling techniques in relation to data sampling and checking
the control activities;
```
```
(iv) assessing data and information systems, IT systems, data flow
activities, control activities, control systems and procedures
for control activities.
```
```
(c) the ability to perform the activities related to the verification of an
operator's or aircraft operator's report as required by Chapter II;
```
```
(d) knowledge of and experience in the sector specific technical moni­
toring and reporting aspects that are relevant for the scope of
activities referred to in Annex I in which the EU ETS auditor is
carrying out verification.
```
## ▼M1


2. An EU ETS lead auditor shall meet the competence requirements
for an EU ETS auditor and shall have demonstrated competence to lead
a verification team and to be responsible for carrying out the verification
activities in accordance with this Regulation.

```
Article 39
```
```
Competence requirements for independent reviewers
```
1. The independent reviewer shall have the appropriate authority to
review the draft verification report and internal verification documen­
tation pursuant to Article 25.
2. The independent reviewer shall meet the competence requirements
of an EU ETS lead auditor referred to in Article 38(2).
3. The independent reviewer shall have the necessary competence to
analyse the information provided to confirm the completeness and
integrity of the information, to challenge missing or contradictory
information as well as to check data trails for the purposes of
assessing whether the internal verification documentation is complete
and provides sufficient information to support the draft verification
report.

```
Article 40
```
```
Use of technical experts
```
1. When carrying out verification activities, a verifier may use
technical experts to provide detailed knowledge and expertise on a
specific subject matter needed to support the EU ETS auditor and EU
ETS lead auditor in carrying out their verification activities.
2. Where the independent reviewer does not have the competence to
assess a particular issue in the review process, the verifier shall request
the support of a technical expert.
3. The technical expert shall have the competence and expertise
required to support the EU ETS auditor and EU ETS lead auditor, or
the independent reviewer, where necessary, effectively on the subject
matter for which their knowledge and expertise is requested. In addition,
the technical expert shall have a sufficient understanding of the issues
described in points (a), (b) and (c) of Article 38(1).
4. The technical expert shall undertake specified tasks under the
direction and full responsibility of the EU ETS lead auditor of the
verification team in which the technical expert is operating or the inde­
pendent reviewer.

```
Article 41
```
```
Procedures for verification activities
```
1. A verifier shall establish, document, implement and maintain one
or more procedures for verification activities as described in Chapter II,
and the procedures and processes required by Annex II. **►M1** When
establishing and implementing these procedures and processes the
verifier shall carry out the activities listed in Annex II of this Regulation
in accordance with the harmonised standard referred to in that
Annex. ◄

## ▼B


2. A verifier shall design, document, implement and maintain a
management system in accordance with the harmonised standard
referred to in Annex II to ensure consistent development, implemen­
tation, improvement and review of the procedures and processes referred
to in paragraph 1. The management system shall include at least the
following:

```
(a) policies and responsibilities;
```
```
(b) management review;
```
```
(c) internal audits;
```
```
(d) corrective action;
```
```
(e) actions to address risk and opportunities and to take preventive
action;
```
```
(f) control of documented information.
```
## ▼B

```
Article 42
```
```
Records and communication
```
## ▼M1

1. A verifier shall maintain and manage records, including records on
the competence and impartiality of personnel, to demonstrate
compliance with this Regulation.

## ▼B

2. A verifier shall on a regular basis make information available to
the operator or aircraft operator and other relevant parties in accordance
with the harmonised standard referred to in Annex II.
3. A verifier shall safeguard the confidentiality of information
obtained during the verification in accordance with the harmonised
standard referred to in Annex II.

```
Article 43
```
```
Impartiality and independence
```
1. A verifier shall be independent from an operator or aircraft
operator and impartial in carrying out its verification activities.

```
To ensure independence and impartiality, the verifier and any part of the
same legal entity shall not be an operator or aircraft operator, the owner
of an operator or aircraft operator or owned by them, nor shall the
verifier have relations with the operator or aircraft operator that could
affect its independence and impartiality. The verifier shall also be inde­
pendent from bodies that trade emission allowances under the
greenhouse gas emission allowances trading system established
pursuant to Article 19 of Directive 2003/87/EC.
```
## ▼M1


2. A verifier shall be organised in a manner that safeguards its
objectivity, independence and impartiality. **►M1** For the purposes of
this Regulation, the relevant requirements on the structure and organis­
ation of the verifier laid down in the harmonised standard referred to in
Annex II shall apply. ◄
3. A verifier shall not carry out verification activities for an operator
or aircraft operator that poses an unacceptable risk to its impartiality or
that creates a conflict of interest for it. The verifier shall not use
personnel or contracted persons in the verification of an operator's or
aircraft operator's report that involves an actual or potential conflict of
interest. The verifier shall also ensure that the activities of personnel or
organisations do not affect the confidentiality, objectivity, independence
and impartiality of the verification. **►M1** For this purpose, the verifier
shall monitor the risks to impartiality and take appropriate action to
address those risks. ◄

```
An unacceptable risk to impartiality or a conflict of interest referred to
in the first sentence of the first subparagraph shall be considered to have
arisen in particular in either of the following cases:
```
```
(a) where a verifier or any part of the same legal entity provides
consulting services to develop part of the monitoring and
reporting process that is described in the monitoring plan
approved by the competent authority or in the monitoring
methodology plan, as applicable, including the development of the
monitoring methodology, the drafting of the operator's or aircraft
operator's report and the drafting of the monitoring plan or moni­
toring methodology plan;
```
```
(b) where a verifier or any part of the same legal entity provides
technical assistance to develop or maintain the system implemented
to monitor and report emissions, tonne-kilometre data or data
relevant for free allocation.
```
4. A conflict of interest for a verifier in the relations between it and
an operator or an aircraft operator shall be considered to have arisen in
particular in either of the following cases:

```
(a) where the relationship between the verifier and the operator or
aircraft operator is based on common ownership, common
governance, common management or personnel, shared resources,
common finances and common contracts or marketing;
```
```
(b) where the operator or aircraft operator has received consulting
services referred to in point (a) of paragraph 3 or technical
assistance referred to in point (b) of that paragraph from a
consultancy body, technical assistance body or another organisation
having relations with the verifier and threatening the impartiality of
the verifier.
```
## ▼B


```
For the purposes of point (b) of the first subparagraph, the verifier's
impartiality shall be considered compromised where the relations
between the verifier and the consultancy body, technical assistance
body or the other organisation is based on common ownership,
common governance, common management or personnel, shared
resources, common finances, common contracts or marketing and
common payment of sales commission or other inducement for the
referral of new clients.
```
5. **►M1** A verifier shall not outsource the closing of the agreement
between the operator or aircraft operator and the verifier, the inde­
pendent review or the issuance of the verification report. ◄ For the
purposes of this Regulation, when outsourcing other verification activ­
ities, the verifier shall meet the relevant requirements laid down in the
harmonised standard referred to in Annex II.

## ▼M1

```
However, contracting individuals to carry out verification activities shall
not constitute outsourcing for the purposes of the first subparagraph if
the verifier, when contracting those persons, takes full responsibility for
the verification activities performed by contracted personnel. When
contracting individuals for carrying out verification activities the
verifier shall require these individuals to sign a written agreement that
they comply with the procedures of the verifier and that there is no
conflict of interest in carrying out these verification activities.
```
## ▼B

6. A verifier shall establish, document, implement and maintain a
process to ensure continuous impartiality and independence of the
verifier, parts of the same legal entity as the verifier, other organisations
referred to in paragraph 4, and of all personnel and contracted persons
involved in the verification. That process shall include a mechanism to
safeguard the impartiality and independence of the verifier and shall
meet the relevant requirements laid down in the harmonised standard
referred to in Annex II.

## ▼M1

```
6a. When verifying the same operator or aircraft operator as in the
previous year, the verifier shall consider the risk to impartiality and take
measures to reduce the risk to impartiality.
```
## ▼B

7. If the EU ETS lead auditor undertakes six annual verifications for
a given aircraft operator, then the EU ETS lead auditor shall take a three
consecutive year break from providing verification services to that same
aircraft operator. The six years maximum period includes any
greenhouse gas verifications performed for the aircraft operator
starting after the entry into force of this regulation.

## ▼M1

8. If the EU ETS lead auditor undertakes annual verifications for a
period of five consecutive years for a given installation, then the EU
ETS lead auditor shall take a three consecutive year break from
providing verification services to that same installation. The five years
maximum period includes EU ETS verifications of emissions or allo­
cation data performed for the installation starting after 1 January 2021.

## ▼B


```
CHAPTER IV
```
```
ACCREDITATION
```
```
Article 44
```
```
Accreditation
```
```
A verifier issuing a verification report to an operator or an aircraft
operator shall be accredited for the scope of activities referred to in
Annex I for which the verifier is carrying out the verification of an
operator's or aircraft operator's report.
```
## ▼M1

```
For the purpose of verifying baseline data reports, new entrant data
reports or annual activity level reports, a verifier issuing a verification
report to an operator shall in addition be accredited for activity group
No 98 referred to in Annex I.
```
## ▼B

```
Article 45
```
```
Objectives of accreditation
```
```
During the accreditation process and the monitoring of accredited
verifiers, each national accreditation body shall assess whether the
verifier and its personnel undertaking verification activities:
```
```
(a) have the competence to carry out the verification of operator's or
aircraft operator's reports in accordance with this Regulation;
```
```
(b) are performing the verification of operator's or aircraft operator's
reports in accordance with this Regulation;
```
```
(c) meet the requirements referred to in Chapter III.
```
```
Article 46
```
```
Request for accreditation
```
1. **►M1** Any legal person established under national law of a
Member State may request accreditation pursuant to Article 5(1) of
Regulation (EC) No 765/2008 and the provisions of this Chapter. ◄

```
The request shall contain the information required on the basis of the
harmonised standard referred to in Annex III.
```
2. In addition to the information referred to in paragraph 1 of this
Article, an applicant shall also, prior to the commencement of the
assessment pursuant to Article 45, make available to the national ac­
creditation body the following:

```
(a) all information requested by the national accreditation body;
```
## ▼B


```
(b) procedures and information concerning processes referred to in
Article 41(1) and the information on the quality management
system referred to in Article 41(2);
```
```
(c) the competence criteria referred to in Article 36(2)(a) and (b), the
results of the competence process referred to in Article 36 as well as
other relevant documentation on the competence of all personnel
involved in verification activities;
```
```
(d) information on the process for ensuring continuous impartiality and
independence referred to in Article 43(6), including relevant records
on the impartiality and independence of the applicant and its
personnel;
```
```
(e) information on the technical experts and key personnel involved in
the verification of operator's or aircraft operator's reports;
```
```
(f) the system and process for ensuring appropriate internal verification
documentation;
```
```
(g) other relevant records referred to in Article 42(1).
```
```
Article 47
```
```
Preparation for assessment
```
1. When preparing the assessment referred to in Article 45, each
national accreditation body shall take into account the complexity of
the scope for which the applicant requests accreditation as well as the
complexity of the quality management system referred to in
Article 41(2), the procedures and information on processes referred to
in Article 41(1) and the geographical areas in which the applicant is
carrying out or planning to carry out verification.
2. For the purposes of this Regulation, the national accreditation
body shall meet the minimum requirements set out in the harmonised
standard referred to in Annex III.

```
Article 48
```
```
Assessment
```
1. The assessment team referred to in Article 58 shall carry out at
least the following activities for the purposes of making the assessment
referred to in Article 45:

```
(a) a review of all relevant documents and records referred to in
Article 46;
```
```
(b) a visit of the premises of the applicant to review a representative
sample of the internal verification documentation and to assess the
implementation of the applicant's quality management system and
the procedures or processes referred to in Article 41;
```
## ▼B


```
(c) witnessing of a representative part of the requested scope for ac­
creditation and the performance and competence of a representative
number of the applicant's staff involved in the verification of the
operator's or aircraft operator's report to ensure that the staff are
operating in accordance with this Regulation.
```
```
In carrying out those activities, the assessment team shall meet the
requirements set out in the harmonised standard referred to in Annex III.
```
2. The assessment team shall report the findings and
non-conformities to the applicant in accordance with the requirements
set out in the harmonised standard referred to in Annex III and shall
request the applicant to respond to the reported findings and
non-conformities in accordance with those provisions.
3. An applicant shall take corrective action to address any
non-conformities reported pursuant to paragraph 2 and indicate in appli­
cant's response to the reported findings and non-conformities of the
assessment team what actions are taken or are planned to be taken
within a time set by the national accreditation body to resolve any
identified non-conformities.
4. The national accreditation body shall review the responses of the
applicant to the findings and non-conformities submitted pursuant to
paragraph 3.

```
Where the national accreditation body finds the response of the
applicant to be insufficient or ineffective, it shall request further
information or action from the applicant. The national accreditation
body may also request evidence of the effective implementation of
actions taken or carry out a follow-up assessment to assess the
effective implementation of the corrective actions.
```
```
Article 49
```
```
Decision on accreditation and accreditation certificate
```
1. The national accreditation body shall take into account the
requirements laid down in the harmonised standard referred to in
Annex III when preparing and taking the decision on whether to
grant, extend or renew the accreditation of an applicant.
2. Where the national accreditation body has decided to grant, extend
or renew the accreditation of an applicant, it shall issue an accreditation
certificate to that effect.

```
The accreditation certificate shall at least contain the information
required on the basis of the harmonised standard referred to in
Annex III.
```
```
The accreditation certificate shall be valid for a period not exceeding
five years after the date on which the national accreditation body has
issued that certificate.
```
## ▼B


```
Article 50
```
```
Surveillance
```
1. The national accreditation body shall carry out an annual
surveillance of each verifier to which it has issued an accreditation
certificate.

```
The surveillance shall at least comprise the following:
```
```
(a) a visit to the premises of the verifier with a view to carrying out the
activities referred to Article 48(1)(b);
```
```
(b) witnessing the performance and competence of a representative
number of the verifier's staff in accordance with Article 48(1)(c).
```
2. The national accreditation body shall carry out the first
surveillance of a verifier in accordance with paragraph 1 no later than
12 months after the date on which the accreditation certificate has been
issued to that verifier.
3. The national accreditation body shall prepare its plan for the
surveillance of each verifier in a manner that allows for representative
samples of the scope of accreditation to be assessed, in accordance with
the requirements laid down in the harmonised standard referred to in
Annex III.
4. Based on the results of the surveillance referred to in paragraph 1,
the national accreditation body shall decide whether to confirm the
continuation of accreditation.
5. Where a verifier carries out a verification in another Member
State, the national accreditation body that has accredited the verifier
may request the national accreditation body of the Member State
where the verification is performed to carry out surveillance activities
on its behalf and under its responsibility.

```
Article 51
```
```
Reassessment
```
1. Before the expiry of the accreditation certificate, the national ac­
creditation body shall carry out a reassessment of the verifier to which
the national accreditation body has issued an accreditation certificate to
determine whether the validity of that accreditation certificate may be
extended.
2. The national accreditation body shall prepare its plan for the reas­
sessment of each verifier in a manner that allows representative samples
of the scope of accreditation to be assessed. In planning and carrying
out the reassessment, the national accreditation body shall meet the
requirements laid down in the harmonised standard referred to in
Annex III.

```
Article 52
```
```
Extraordinary assessment
```
1. The national accreditation body may conduct an extraordinary
assessment of the verifier at any time to ensure that the verifier meets
the requirements of this Regulation.

## ▼B


2. For the purposes of enabling the national accreditation body to
assess the need for an extraordinary assessment, the verifier shall inform
the national accreditation body forthwith of any significant changes
relevant to its accreditation concerning any aspect of its status or oper­
ation. Significant changes shall include those changes mentioned in the
harmonised standard referred to in Annex III.

```
Article 53
```
```
Extension of scope
```
```
The national accreditation body shall, in response to an application by a
verifier for an extension of the scope of a granted accreditation,
undertake the necessary activities to determine whether the verifier
meets the requirements of Article 45 for the requested extension of
the scope of its accreditation.
```
```
Article 54
```
```
Administrative measures
```
1. The national accreditation body may suspend, withdraw or reduce
an accreditation of a verifier if the verifier does not meet the
requirements of this Regulation.

```
The national accreditation body shall suspend, withdraw or reduce an
accreditation of a verifier if the verifier so requests.
```
```
The national accreditation body shall establish, document, implement
and maintain a procedure for the suspension of the accreditation, the
withdrawal of the accreditation and the reduction of the scope of
accreditation.
```
2. The national accreditation body shall suspend an accreditation, or
restrict the scope of an accreditation in any of the following cases:

```
(a) the verifier has committed a serious breach of the requirements of
this Regulation;
```
```
(b) the verifier has persistently and repeatedly failed to meet the
requirements of this Regulation;
```
```
(c) the verifier has breached other specific terms and conditions of the
national accreditation body.
```
3. The national accreditation body shall withdraw the accreditation in
the following cases:

```
(a) the verifier has failed to remedy the grounds for a decision to
suspend the accreditation certificate;
```
```
(b) a member of the top management of the verifier or a verifier's staff
involved in verification activities under this Regulation has been
found guilty of fraud;
```
```
(c) the verifier has intentionally provided false information or concealed
information.
```
## ▼B


4. The decision of a national accreditation body to suspend, withdraw
or reduce the scope of the accreditation in accordance with paragraphs 2
and 3 shall be subject to appeal.

```
Member States shall establish procedures for the resolution of those
appeals.
```
5. The decision of a national accreditation body to suspend, withdraw
or reduce the scope of the accreditation shall take effect upon its notifi­
cation to the verifier.

```
The national accreditation body shall terminate the suspension of an
accreditation certificate where it has received satisfactory information
and is confident that the verifier meets the requirements of this Regu­
lation.
```
```
CHAPTER V
```
```
REQUIREMENTS CONCERNING ACCREDITATION BODIES FOR
THE ACCREDITATION OF ETS VERIFIERS
```
```
Article 55
```
```
National accreditation body
```
1. The tasks related to accreditation pursuant to this Regulation shall
be carried out by the national accreditation bodies appointed pursuant to
Article 4(1) of Regulation (EC) No 765/2008.
2. Where a Member State decides to allow the certification of
verifiers that are natural persons, under this Regulation the tasks
related to the certification of those verifiers shall be entrusted to a
national authority other than the national accreditation body appointed
pursuant to Article 4(1) of Regulation (EC) No 765/2008.
3. Where a Member State decides to use the option laid down in
paragraph 2, it shall ensure that the national authority concerned meets
the requirements of this Regulation, including those laid down in
Article 71 of this Regulation, and provide the required documentary
evidence in accordance with Article 5(2) of Regulation (EC)
No 765/2008.
4. A national accreditation body shall be a member of the body
recognised under Article 14 of that Regulation (EC) No 765/2008.
5. A national accreditation body shall be entrusted with the operation
of accreditation as a public authority activity and be granted formal
recognition by the Member State, if accreditation is not operated
directly by public authorities.
6. For the purposes of this Regulation, the national accreditation
body shall carry out its functions in accordance with the requirements
set out in the harmonised standard referred to in Annex III.

## ▼B


```
Article 56
```
```
Cross-border accreditation
```
```
Where a Member State considers that it is economically not meaningful
or sustainable to appoint a national accreditation body or to provide
accreditation services within the meaning of Article 15 of Directive
2003/87/EC, that Member State shall have recourse to a national accred­
itation body of another Member State.
```
```
The Member State concerned shall inform the Commission and the
other Member States.
```
```
Article 57
```
```
Independence and impartiality
```
1. The national accreditation body shall be organised in a manner
that guarantees its full independence from verifiers it assesses and its
impartiality in carrying out its accreditation activities.
2. For that purpose, the national accreditation body shall not offer or
provide any activities or services provided by a verifier, nor shall it
provide consultancy services, own shares in or otherwise have a
financial or managerial interest in a verifier.
3. Without prejudice to Article 55(2), the structure, responsibilities
and tasks of the national accreditation body shall be clearly distin­
guished from those of the competent authority and those of other
national authorities.
4. The national accreditation body shall take all final decisions
pertaining to the accreditation of verifiers.

```
However, the national accreditation body may sub-contract certain activ­
ities, subject to the requirements set out in the harmonised standard
referred to in Annex III.
```
```
Article 58
```
```
Assessment team
```
1. The national accreditation body shall appoint an assessment team
for each particular assessment.
2. An assessment team shall consist of a lead assessor and, where
necessary, a suitable number of assessors or technical experts for a
specific scope of accreditation.

```
The assessment team shall include at least one person with the
knowledge of the monitoring and reporting of greenhouse gas
emissions pursuant to Implementing Regulation (EU) 2018/2066 that
are relevant for the scope of accreditation and the competence and
understanding required to assess the verification activities within the
installation or aircraft operator for that scope, and at least one person
with the knowledge of relevant national legislation and guidance.
```
## ▼B


```
Where the national accreditation body assesses the verifier's competence
and performance for scope no 98 referred to in Annex I of this Regu­
lation, the assessment team shall include in addition at least one person
with the knowledge of collecting, monitoring and reporting data relevant
for free allocation pursuant to Delegated Regulation (EU)
►M1 2019/331 ◄ as well as the competence and understanding
required to assess the verification activities for that scope.
```
```
Article 59
```
```
Competence requirements for assessors
```
1. An assessor shall have the competence to carry out the activities
required under Chapter IV when assessing the verifier. To that end, the
assessor shall:

```
(a) meet the requirements laid down in the harmonised standard
pursuant to Regulation (EC) No 765/2008 referred to in Annex III;
```
## ▼M1

```
(b) have knowledge of Directive 2003/87/EC, Implementing
Regulation (EU) 2018/2066, Delegated Regulation (EU) 2019/331
and Implementing Regulation 2019/1842 where the assessor
assesses the verifier’s competence and performance for scope no
98 referred to in Annex I of this Regulation, this Regulation,
relevant standards and other relevant legislation as well as
applicable guidelines;
```
## ▼B

```
(c) have knowledge of data and information auditing referred to in
Article 38(1)(b) of this Regulation obtained through training or
access to a person that has knowledge and experience of such
data and information.
```
2. A lead assessor shall meet the competence requirements referred to
in paragraph 1, have demonstrated competence to lead an assessment
team and be responsible for carrying out an assessment in accordance
with this Regulation.
3. Internal reviewers and persons taking the decisions on the
granting, extending or renewing of an accreditation shall, in addition
to the competence requirements referred to in paragraph 1, have
sufficient knowledge and experience to evaluate the accreditation.

```
Article 60
```
```
Technical experts
```
1. The national accreditation body may include technical experts in
the assessment team to provide detailed knowledge and expertise on a
specific subject matter needed to support the lead assessor or assessor in
carrying out assessment activities.

## ▼B


2. A technical expert shall have the competence required to support
the lead assessor and assessor effectively on the subject matter for
which knowledge and expertise of such expert is requested. In
addition, the technical expert shall:

## ▼M1

```
(a) have knowledge of Directive 2003/87/EC, Implementing
Regulation (EU) 2018/2066, Delegated Regulation (EU)
2019/331 and Implementing Regulation 2019/1842 where the
technical expert assesses the verifier’s competence and
performance for scope no 98 referred to in Annex I of this Regu­
lation, this Regulation, relevant standards, and other relevant legis­
lation as well as applicable guidelines;
```
## ▼B

```
(b) have a sufficient understanding of verification activities.
```
3. A technical expert shall undertake specified tasks under the
direction and full responsibility of the lead assessor of the assessment
team concerned.

```
Article 61
```
```
Procedures
```
```
The national accreditation body shall comply with the requirements
established pursuant to Article 8 of Regulation (EC) No 765/2008.
```
```
Article 62
```
```
Complaints
```
```
Where the national accreditation body has received a complaint
concerning the verifier from the competent authority, the operator or
aircraft operator, or other interested parties, the national accreditation
body shall, within a reasonable time but no later than three months from
the date of its receipt:
```
```
(a) decide on the validity of the complaint;
```
```
(b) ensure that the verifier concerned is given the opportunity to submit
its observations;
```
```
(c) take appropriate actions to address the complaint;
```
```
(d) record the complaint and action taken; and
```
```
(e) respond to the complainant.
```
```
Article 63
```
```
Records and documentation
```
1. The national accreditation body shall keep records on each person
involved in the accreditation process. Those records shall include
records related to relevant qualifications, training, experience, impar­
tiality and competence necessary to demonstrate compliance with this
Regulation.

## ▼B


2. The national accreditation body shall keep records of the verifier
in line with the harmonised standard pursuant to Regulation (EC)
No 765/2008 referred to in Annex III.

```
Article 64
```
```
Access to information and confidentiality
```
1. The national accreditation body shall, on a regular basis, make
publicly available and update information about the national accred­
itation body and its accreditation activities.
2. The national accreditation body shall make, in accordance with
point 4 of Article 8 of Regulation (EC) No 765/2008, adequate
arrangements to safeguard, as appropriate, the confidentiality of
information obtained.

```
Article 65
```
```
Peer evaluation
```
1. National accreditation bodies shall subject themselves to a regular
peer evaluation.

```
The peer evaluation shall be organised by the body recognised under
Article 14 of Regulation (EC) No 765/2008.
```
2. The body recognised under Article 14 of Regulation (EC)
No 765/2008 shall implement appropriate peer evaluation criteria and
an effective and independent peer evaluation process in order to assess
whether:

```
(a) the national accreditation body that is subject to the peer evaluation
has carried out the accreditation activities in accordance with
Chapter IV;
```
```
(b) the national accreditation body that is subject to the peer evaluation
has met the requirements laid down in this Chapter.
```
```
The criteria shall include competence requirements for peer evaluators
and peer evaluation teams that are specific to the system for greenhouse
gas emission allowances trading established by Directive 2003/87/EC.
```
3. The body recognised under Article 14 of Regulation (EC)
No 765/2008 shall publish and communicate the outcome of the peer
evaluation of a national accreditation body to the Commission, the
national authorities responsible for the national accreditation bodies in
the Member States, and the competent authority of Member States or
the focal point referred to in Article 70(2).
4. Without prejudice to paragraph 1, where a national accreditation
body has successfully undergone a peer evaluation organised by the
body recognised under Article 14 of Regulation (EC) No 765/2008
prior to the entry into force of this Regulation, the national accreditation
body shall be exempted from undergoing a new peer evaluation
following the entry into force of this Regulation if it can demonstrate
conformity with this Regulation.

## ▼B


```
To that end, the national accreditation body concerned shall submit a
request and the necessary documentation to the body recognised under
Article 14 of Regulation (EC) No 765/2008.
```
```
The body recognised under Article 14 of Regulation (EC) No 765/ 2008
shall decide whether the conditions for granting an exemption have been
met.
```
```
The exemption shall apply for a period not exceeding three years from
the date of notification of the decision to the national accreditation
body.
```
5. The national authority entrusted, pursuant to Article 55(2), with
the tasks related to the certification of verifiers that are natural persons,
pursuant to this Regulation shall meet a level of credibility equivalent to
national accreditation bodies that have successfully undergone peer
evaluation.

```
To that end, the Member State concerned shall, immediately following
its decisions authorising the national authority to perform certification,
provide the Commission and the other Member States with all relevant
documentary evidence. No national authority shall certify verifiers for
the purposes of this Regulation before the Member State concerned
provides that documentary evidence.
```
```
The Member State concerned shall periodically review the functioning
of the national authority to ensure that it continues to meet the afore­
mentioned level of credibility and shall inform the Commission thereof.
```
```
Article 66
```
```
Corrective action
```
1. Member States shall monitor their national accreditation bodies at
regular intervals in order to ensure that they fulfil the requirements of
this Regulation on a continuing basis, taking into account the results of
the peer evaluation carried out in accordance with Article 65.
2. Where a national accreditation body does not meet the
requirements or fails to fulfil its obligations as laid down in this Regu­
lation, the Member State concerned shall take appropriate corrective
action or ensure that such corrective action is taken, and shall inform
the Commission thereof.

```
Article 67
```
```
Mutual recognition of verifiers
```
1. Member States shall recognise the equivalence of the services
delivered by those national accreditation bodies that have successfully
undergone a peer evaluation. Member States shall accept the accred­
itation certificates of verifiers accredited by those national accreditation
bodies and respect the right of the verifiers to carry out verification for
their scope of accreditation.
2. Where a national accreditation body has not undergone the
complete peer evaluation process, Member States shall accept the ac­
creditation certificates of verifiers accredited by that national accred­
itation body provided the body recognised under Article 14 of Regu­
lation (EC) No 765/2008 has started a peer evaluation for that national
accreditation body and it has not identified any non-compliance of the
national accreditation body with this Regulation.

## ▼B


3. Where the certification of verifiers is carried out by a national
authority referred to in Article 55(2), Member States shall accept the
certificate issued by such authority and respect the right of certified
verifiers to carry out verification for their scope of certification.

```
Article 68
```
```
Monitoring of services delivered
```
```
Where a Member State has established, in the course of an inspection
carried out in accordance with Article 31(4) of Directive 2006/123/EC,
that a verifier is not complying with this Regulation, the competent
authority or national accreditation body of that Member State shall
inform the national accreditation body that has accredited the verifier.
```
```
The national accreditation body that has accredited the verifier shall
consider the communication of that information as a complaint within
the meaning of Article 62 and shall take appropriate action and respond
to the competent authority or the national accreditation body in
accordance with the second subparagraph of Article 73(2).
```
```
Article 69
```
```
Electronic data exchange and use of automated systems
```
1. Member States may require verifiers to use electronic templates or
specific file formats for verification reports in accordance with
Article 74(1) of Implementing Regulation (EU) 2018/2066 or in
accordance with Article 13 of Delegated Regulation (EU)
**►M1** 2019/331 ◄.
2. Standardised electronic templates or file format specifications may
be made available for further types of communication between the
operator, aircraft operator, verifier, competent authority and national
accreditation body in accordance with Article 74(2) of Implementing
Regulation (EU) 2018/2066.

```
CHAPTER VI
```
```
INFORMATION EXCHANGE
```
```
Article 70
```
```
Information exchange and focal points
```
1. The Member State shall establish an effective exchange of appro­
priate information and effective cooperation between their national ac­
creditation body, or where applicable, the national authority entrusted
with the certification of verifiers, and the competent authority.

## ▼B


2. Where more than one competent authority is designated pursuant
to Article 18 of Directive 2003/87/EC in a Member State, the Member
State shall authorise one of those competent authorities to be the focal
point for the exchange of information, for coordinating the cooperation
referred to in paragraph 1, and for the activities referred to in this
Chapter.

```
Article 71
```
```
Accreditation work programme and management report
```
1. By 31 December of each year, the national accreditation body
shall make available an accreditation work programme to the
competent authority of each Member State containing the list of
verifiers accredited by that national accreditation body and which
have notified it pursuant to Article 77 that they intend to carry out
verifications in those Member States. The accreditation work
programme shall at least contain the following information in relation
to each verifier:

```
(a) the anticipated time and place of the verification;
```
```
(b) information on activities that the national accreditation body has
planned for that verifier, in particular surveillance and reassessment
activities;
```
```
(c) dates of anticipated witnessing audits to be performed by the
national accreditation body to assess the verifier, including the
address and contact details of operators or aircraft operators that
will be visited during the witness audit;
```
```
(d) information on whether the national accreditation body has
requested the national accreditation body from the Member State
in which the verifier is performing the verification to carry out
surveillance activities.
```
```
Where changes occur in the information referred to in the first subpara­
graph, the national accreditation body shall submit to the competent
authority an updated work programme by 31 January of each year.
```
2. Following the submission of the accreditation work programme in
accordance with paragraph 1, the competent authority shall provide the
national accreditation body with any relevant information, including any
relevant national legislation or guidelines.
3. By 1 June of each year, the national accreditation body shall make
available a management report to the competent authority. The
management report shall at least contain the following information in
relation to each verifier that has been accredited by that national accred­
itation body:

```
(a) accreditation details of verifiers that were newly accredited by that
national accreditation body, including the scope of accreditation for
these verifiers
```
```
(b) any changes to the scope of accreditation for these verifiers;
```
## ▼B


```
(c) summarised results of surveillance and reassessment activities
carried out by the national accreditation body;
```
```
(d) summarised results of extraordinary assessments that have taken
place, including reasons for initiating such extraordinary
assessments;
```
```
(e) any complaints filed against the verifier since the last management
report and the actions taken by the national accreditation body;
```
```
(f) details of action taken by the national accreditation body in
response to the information that is shared by the competent auth­
ority, unless the national accreditation body has considered the
information as a complaint within the meaning of Article 62.
```
```
Article 72
```
```
Information exchange on administrative measures
```
```
If the national accreditation body has imposed administrative measures
on the verifier pursuant to Article 54 or if a suspension of the accred­
itation has been terminated or a decision on appeal has reversed the
decision of a national accreditation body to impose administrative
measures referred to in Article 54, the national accreditation body
shall inform the following parties:
```
```
(a) the competent authority of the Member State where the verifier is
accredited;
```
```
(b) the competent authority and the national accreditation body of each
Member State where the verifier is carrying out verifications.
```
```
Article 73
```
```
Information exchange by the competent authority
```
1. The competent authority of the Member State where the verifier is
carrying out the verification shall annually communicate to the national
accreditation body which has accredited that verifier at least the
following:

```
(a) relevant results from checking the operator's and aircraft operator's
report and the verification reports, in particular of any identified
non-compliance of that verifier with this Regulation;
```
```
(b) results from the inspection of the operator or aircraft operator where
those results are relevant for the national accreditation body
concerning the verifier's accreditation and surveillance or where
those results include any identified non-compliance of that verifier
with this Regulation;
```
```
(c) results from the evaluation of the internal verification documen­
tation of that verifier where the competent authority has evaluated
the internal verification documentation pursuant to Article 26(3);
```
```
(d) complaints received by the competent authority concerning that
verifier.
```
## ▼B


2. Where the information referred to in paragraph 1 provides
evidence that the competent authority has identified non-compliance
of the verifier with this Regulation, the national accreditation body
shall consider the communication of that information as a complaint
by the competent authority concerning that verifier within the
meaning of Article 62.

```
The national accreditation body shall take appropriate action to address
such information and respond to the competent authority within a
reasonable time, but no later than three months from the date of its
receipt. The national accreditation body shall inform the competent
authority in its response of the action taken by it and, where relevant,
the administrative measures imposed on the verifier.
```
```
Article 74
```
```
Information exchange on surveillance
```
1. Where the national accreditation body of the Member State in
which a verifier is performing a verification has been requested,
pursuant to Article 50(5), to carry out surveillance activities, that
national accreditation body shall report its findings to the national ac­
creditation body that has accredited the verifier, unless otherwise agreed
between both national accreditation bodies.
2. The national accreditation body that has accredited the verifier
shall take the findings referred to in paragraph 1 into account when
assessing whether the verifier meets the requirements of this Regulation.
3. Where the findings referred to in paragraph 1 show evidence that
the verifier is not complying with this Regulation, the national accred­
itation body that has accredited the verifier shall take appropriate action
pursuant to this Regulation and shall inform the national accreditation
body that has carried out surveillance activities on:

```
(a) what action has been taken by the national accreditation body that
has accredited the verifier;
```
```
(b) where appropriate, how the findings were resolved by the verifier;
```
```
(c) where relevant, what administrative measures have been imposed on
the verifier.
```
```
Article 75
```
```
Information exchange with a Member State where the verifier is
established
```
```
Where a verifier has been granted accreditation by a national accred­
itation body in a Member State other than the Member State in which
the verifier is established, the accreditation work programme and the
management report referred to in Article 71, as well as the information
referred to in Article 72, shall also be provided to the competent
authority of the Member State in which the verifier is established.
```
## ▼B


```
Article 76
```
```
Databases of accredited verifiers
```
1. National accreditation bodies, or where applicable national auth­
orities referred to in Article 55(2), shall set up and manage a database
and allow access to that database to other national accreditation bodies,
national authorities, verifiers, operators, aircraft operators and competent
authorities.

```
The body recognised under Article 14 of Regulation (EC) No 765/ 2008
shall facilitate and harmonise access to the databases to enable efficient
and cost-effective communication between national accreditation bodies,
national authorities, verifiers, operators, aircraft operators and competent
authorities, and may reconcile those databases into a single and
centralised database.
```
2. The database referred to in paragraph 1 shall contain at least the
following information:

```
(a) the name and address of each verifier accredited by that national
accreditation body;
```
```
(b) the Member States in which the verifier is carrying out verification;
```
```
(c) each verifier's scope of accreditation;
```
```
(d) the date on which the accreditation was granted and the expiry date
of the accreditation;
```
```
(e) any information on administrative measures that have been imposed
on the verifier.
```
```
The information shall be publicly available.
```
```
Article 77
```
```
Notification by verifiers
```
1. For the purposes of enabling the national accreditation body to
draft the accreditation work programme and the management report
referred to in Article 71, a verifier shall by 15 November of each
year send the following information to the national accreditation body
that has accredited that verifier:

```
(a) the planned time and place of the verifications that the verifier is
scheduled to perform;
```
## ▼M1

```
(b) the address and contact details of the operators or aircraft operators
whose emissions, tonne-kilometre reports, baseline data reports, new
entrant data reports or annual activity level reports are subject to its
verification;
```
## ▼B


```
(c) the names of the members of the verification team and the scope of
the accreditation under which the operator's or aircraft operator's
activity falls.
```
2. Where changes occur in the information referred to in paragraph 1,
the verifier shall notify those changes to the accreditation body within a
timeframe agreed with that national accreditation body.

```
CHAPTER VII
```
```
FINAL PROVISIONS
```
```
Article 78
```
```
Repeal of Regulation (EU) No 600/2012 and transitional provisions
```
1. Regulation (EU) No 600/2012 is repealed with effect from
1 January 2019 or the date of entry into force of this Regulation,
whichever is the later.

```
References to the repealed Regulation shall be construed as references
to this Regulation and read in accordance with the correlation table in
Annex IV.
```
2. The provisions of Regulation (EU) No 600/2012 shall continue to
apply to verification of emissions and, where applicable, activity data
occurring prior to 1 January 2019.

```
Article 79
```
```
Entry into force
```
```
This Regulation shall enter into force on the day following that of its
publication in the Official Journal of the European Union.
```
```
It shall apply from 1 January 2019 or the date of entry into force of this
Regulation, whichever is the later.
```
```
This Regulation shall be binding in its entirety and directly applicable in
all Member States.
```
## ▼B


```
ANNEX I
```
```
Scope of accreditation for verifiers
The scope of accreditation of verifiers shall be indicated in the accreditation
certificate using the following groups of activities pursuant to Annex I to
Directive 2003/87/EC and other activities pursuant to Articles 10a and 24 of
Directive 2003/87/EC. Those provisions shall equally apply to verifiers
certified by a national authority in accordance with Article 55(2) of this Regu­
lation.
```
```
Activity Group
No. Scopes of Accreditation^
```
```
1a Combustion of fuels in installations, where only commercial
standard fuels as defined in Commission Implementing
Regulation (EU) 2018/2066 are used, or where natural gas is
used in category A or B installations.
```
```
1b Combustion of fuels in installations, without restrictions
```
```
2 Refining of mineral oil
```
```
3 — Production of coke
— Metal ore (including sulphide ore) roasting or sintering,
including pelletisation
— Production of pig iron or steel (primary or secondary
fusion) including continuous casting
```
```
4 — Production or processing of ferrous metals (including
ferro-alloys)
— Production of secondary aluminium
— Production or processing of non-ferrous metals, including
production of alloys
```
```
5 Production of primary aluminium (CO 2 and PFC emissions)
```
```
6 — Production of cement clinker
— Production of lime or calcination of dolomite or magnesite
— Manufacture of glass including glass fibre
— Manufacture of ceramic products by firing
— Manufacture of mineral wool insulation material
— Drying or calcination of gypsum or production of plaster
boards and other gypsum products
```
```
7 — Production of pulp from timber or other fibrous materials
— Production of paper or cardboard
```
```
8 — Production of carbon black
— Production of ammonia
— Production of bulk organic chemicals by cracking,
reforming, partial or full oxidation or by similar processes
— Production of hydrogen (H 2 ) and synthesis gas by reforming
or partial oxidation
— Production of soda ash (Na 2 CO 3 ) and sodium bicarbonate
(NaHCO 3 )
```
## ▼B


```
Activity Group
No. Scopes of Accreditation^
```
```
9 — Production of nitric acid (CO 2 and N 2 O emissions)
— Production of adipic acid (CO 2 and N 2 O emissions)
— Production of glyoxal and glyoxylic acid (CO 2 and N 2 O
emissions)
```
```
10 — Capture of greenhouse gases from installations covered by
Directive 2003/87/EC for the purpose of transport and
geological storage in a storage site permitted under
Directive 2009/31/EC
— Transport of greenhouse gases by pipelines for geological
storage in a storage site permitted under Directive 2009/31/
EC
```
```
11 Geological storage of greenhouse gases in a storage site
permitted under Directive 2009/31/EC
```
```
12 Aviation activities (emissions and tonne-kilometre data)
```
```
98 Other activities pursuant to Article 10a of Directive 2003/87/EC
```
```
99 Other activities, included by a Member State pursuant to
Article 24 of Directive 2003/87/EC, to be specified in detail
in the accreditation certificate
```
## ▼B


```
ANNEX II
```
```
Requirements on verifiers
With respect to the requirements on verifiers, the harmonised standard pursuant
to Regulation (EC) No 765/2008 concerning requirements for greenhouse gas
validation and verification bodies for use in accreditation or other forms of
recognition, shall apply. In addition, the following procedures, processes and
arrangements referred to in Article 41(1), shall apply:
(a) a process and policy for communication with the operator or aircraft operator
and other relevant parties;
(b) adequate arrangements to safeguard the confidentiality of information
obtained;
(c) a process for dealing with appeals;
(d) a process for dealing with complaints (including indicative timescale);
(e) a process for issuing a revised verification report where an error in the
verification report or operator's or aircraft operator's report has been
identified after the verifier has submitted the verification report to the
operator or aircraft operator for onwards submission to the competent
authority;
(f) a procedure or process for outsourcing verification activities to other
organisations ;
```
**▼M1**
(g) a procedure or process to ensure that the verifier takes full responsibility for
verification activities performed by contracted individuals;
(h) processes ensuring the proper functioning of the management system as
referred to in Article 41(2), including:
i. processes for the review of management system at least once a year, not
exceeding 15 months between management reviews;
ii. processes for conducting internal audits at least once a year, not
exceeding 15 months between internal audits;
iii. processes for identifying and managing non-conformities in the verifier’s
activities and taking corrective action to address those non-conformities;
iv. processes for identifying risks and opportunities in verifier’s activities
and taking preventive actions to mitigate those risks;
v. processes for the control of documented information.

## ▼B


```
ANNEX III
```
```
Minimum requirements of the accreditation process and requirements on
accreditation bodies
With respect to the minimum requirements for accreditation, and the
requirements for accreditation bodies, the harmonised standard pursuant to
Regulation (EC) No 765/2008 concerning general requirements for accreditation
bodies accrediting conformity assessment bodies shall apply.
```
## ▼B


```
ANNEX IV
```
```
Correlation table
```
```
Commission Regulation (EU) No 600/
2012 This Regulation^
```
```
Article 1 to 31 Article 1 to 31
```
```
— Article 32
```
```
Article 32 to 78 Article 33 to 79
```
```
Annex I to III Annex I to III
```
```
— Annex IV
```
## ▼B


