```
COMMISSION DELEGATED REGULATION (EU) No 666/
```
```
of 12 March 2014
establishing substantive requirements for a Union inventory system and taking into account
changes in the global warming potentials and internationally agreed inventory guidelines pursuant
to Regulation (EU) No 525/2013 of the European Parliament and of the Council
```
```
(Text with EEA relevance)
```
```
THE EUROPEAN COMMISSION,
```
```
Having regard to the Treaty on the Functioning of the European Union,
```
```
Having regard to Regulation (EU) No 525/2013 of the European Parliament and of the Council of 21 May 2013 on a
mechanism for monitoring and reporting greenhouse gas emissions and for reporting other information at national and
Union level relevant to climate change and repealing Decision No 280/2004/EC (^1 ), and in particular Article 6(2) and
Article 7(6)(b) thereof,
```
```
Whereas:
```
```
(1) The mechanism for monitoring and reporting greenhouse gas emissions is necessary to enable the assessment of
the actual progress towards meeting the Union's and the Member States' commitments relating to the limitation
or reduction of all greenhouse gas emissions under the United Nations Framework Convention on Climate
Change (UNFCCC) approved by Council Decision 94/69/EC (^2 ), its Kyoto Protocol approved by Council Decision
2002/358/EC (^3 ) and the set of Union legal acts, adopted in 2009, collectively referred to as the ‘Climate and
Energy Package’.
```
```
(2) Decision 19/CMP.1 of the Conference of the Parties to the UNFCCC serving as the meeting of the Parties to the
Kyoto Protocol lays down the guidelines for national systems the Parties should apply. The rules on the Union
inventory system should therefore be specified in order to fulfil the obligations pursuant to that Decision,
ensuring the timeliness, transparency, accuracy, consistency, comparability and completeness of reporting of
greenhouse gas emissions to the UNFCCC Secretariat.
```
```
(3) To ensure the quality of the Union inventory system, it is necessary to establish further rules on the Union green­
house gas inventory quality assurance and quality control programme.
```
```
(4) In order to ensure completeness of the Union's inventory in accordance with the guidelines for preparing the
national greenhouse gas inventories it is necessary to provide for the methodologies and the data to be used by
the Commission when, in consultation and close cooperation with the Member State concerned, preparing esti­
mates for data missing from a Member State inventory pursuant to Article 9(2) of Regulation (EU) No 525/2013.
```
```
(5) In order to ensure the timely and effective implementation of Union's obligations under the Kyoto Protocol of the
UNFCCC it is necessary to set the timescales for cooperation and coordination during the annual reporting
process and the UNFCCC review between Member States and the Union.
```
```
(6) Account should be taken of changes in the global warming potential values and internationally agreed guidelines
for national inventories of anthropogenic emissions by sources and removals by sinks in accordance with relevant
decisions adopted by the bodies of the UNFCCC and the Kyoto Protocol.
```
```
(7) In order to ensure consistency with the implementation of monitoring and reporting requirements under the
UNFCCC and the Kyoto Protocol, this Regulation should apply from 1 January 2015,
```
L 179/26 EN Official Journal of the European Union 19.6.

```
(^1 ) OJ L 165, 18.6.2013, p. 13.
(^2 ) Council Decision 94/69/EC of 15 December 1993 concerning the conclusion of the United Nations Framework Convention on Climate
Change (OJ L 33, 7.2.1994, p. 11).
(^3 ) Council Decision 2002/358/EC of 25 April 2002 concerning the approval, on behalf of the European Community, of the Kyoto Protocol
to the United Nations Framework Convention on Climate Change and the joint fulfilment of commitments thereunder (OJ L 130,
15.5.2002, p. 1).
```

```
HAS ADOPTED THIS REGULATION:
```
```
Article 1
```
```
Subject matter
```
1. The Union greenhouse gas inventory is the sum of Member States' greenhouse gas emissions from sources and
removals by sinks for the territory of the European Union in accordance with Article 52 of the Treaty on European
Union and is established on the basis of the Member States' greenhouse gas inventories, as reported pursuant to Article 7
of Regulation (EU) No 525/2013, for the complete time series of inventory years.
2. This Regulation lays down rules on the requirements for a Union inventory system, further specifying rules on the
preparation and administration of the Union greenhouse gas inventory including rules on cooperation with the Member
States during the annual reporting process and the United Nations Framework Convention on Climate Change
(UNFCCC) inventory review.
3. This Regulation also lays down rules with regard to the global warming potential values and the internationally
agreed inventory guidelines to be used by the Member States and the Commission in the determination and reporting of
the greenhouse gas inventory.

```
Article 2
```
```
Union greenhouse gas inventory
```
1. In preparing and administering the Union greenhouse gas inventory, the Commission shall strive to ensure:

```
(a) the completeness of the Union greenhouse gas inventory by applying the procedure set out in Article 9(2) of Regu­
lation (EU) No 525/2013;
```
```
(b) that the Union greenhouse gas inventory provides a transparent aggregation of Member States' greenhouse gas emis­
sions and removals by sinks and reflects in a transparent manner the contribution of Member States' emissions and
removals by sinks to the Union greenhouse gas inventory;
```
```
(c) that the total of the Union's greenhouse gas emissions and removals by sinks for a reporting year is equal to the
sum of Member States' greenhouse gas emissions and removals by sinks reported pursuant to paragraphs 1 to 5 of
Article 7 of Regulation (EU) No 525/2013 for that same year;
```
```
(d) that the Union greenhouse gas inventory includes a consistent time series of emissions and removals by sinks for all
reported years.
```
2. The Commission and the Member States shall strive to increase the comparability of Member States' greenhouse
gas inventories.

```
Article 3
```
```
Union greenhouse gas inventory quality assurance and quality control programme
```
1. The Union quality assurance and quality control programme referred to in Article 6(1)(a) of Regulation (EU)
No 525/2013 shall complement the quality assurance and quality control programmes implemented by the Member
States.
2. Member States shall ensure the quality of activity data, emission factors and other parameters used for their
national greenhouse gas inventory including by applying Articles 6 and 7.
3. Member States shall provide to the Commission and to the European Environment Agency all relevant information
from their archives set up and managed in accordance with paragraph 16(a) of Annex to Decision 19/CMP.1 of the
Conference of the Parties to the UNFCCC serving as the meeting of the Parties to the Kyoto Protocol, if required during
the UNFCCC review of the Union greenhouse gas inventory.

19.6.2014 EN Official Journal of the European Union L 179/


```
Article 4
```
```
Gap filling
```
1. The Commission estimates for data missing from a Member State's greenhouse gas inventory as referred to in
Article 9(2) of Regulation (EU) No 525/2013 shall be based on the following methodologies and data:

```
(a) where a Member State has submitted in the previous reporting year a consistent time series of estimates for the rele­
vant source category that has not been subject to adjustments under Article 5(2) of the Kyoto Protocol and any of
the following occurs:
```
```
(i) that Member State has submitted an approximated greenhouse gas inventory for the year X – 1 pursuant to
Article 8(1) of Regulation (EU) No 525/2013 that includes the missing estimate, on the data from that approxi­
mated greenhouse gas inventory;
```
```
(ii) that Member State has not submitted an approximated greenhouse gas inventory for the year X – 1 under
Article 8(1) of Regulation (EU) No 525/2013, but the Union has estimated approximated greenhouse gas emis­
sions for the year X – 1 for the Member States in accordance with Article 8(1) of Regulation (EU)
No 525/2013, on the data from that Union approximated greenhouse gas inventory;
```
```
(iii) the use of the data from the approximated greenhouse gas inventory is not possible or may lead to a highly
inaccurate estimation, for missing estimates in the energy sector, on the data obtained in accordance with Regu­
lation (EC) No 1099/2008 of the European Parliament and of the Council (^1 );
```
```
(iv) the use of the data from the approximated greenhouse gas inventory is not possible or may lead to a highly
inaccurate estimation, for missing estimates in non-energy sectors, on estimation based on the technical
guidance on methodologies for adjustments under Article 5(2) of the Kyoto Protocol without application of the
conservativeness factor defined in that guidance.
```
```
(b) where an estimate for the relevant source category was subject to adjustments under Article 5(2) of the Kyoto
Protocol in previous years and the Member State concerned has not submitted a revised estimate, on the basic adjust­
ment method used by the expert review team as set out in the technical guidance on methodologies for adjustments
under Article 5(2) of the Kyoto Protocol without application of the conservativeness factor defined in that guidance;
```
```
(c) where an estimate for the relevant category was subject to technical corrections under point (c) of Article 19(3) of
Regulation (EU) No 525/2013 in previous years and the Member State concerned has not submitted a revised esti­
mate, on the method used by the technical expert review team to calculate the technical correction;
```
```
(d) where a consistent time series of reported estimates for the relevant source category is not available and the estimate
of the source category has not been subject to adjustments under Article 5(2) of the Kyoto Protocol, on the technical
guidance for adjustments, without application of the conservativeness factor defined in that guidance.
```
2. The Commission shall prepare the estimates referred to in paragraph 1 by 31 March of the reporting year in
consultation with the Member State concerned.
3. The Member State concerned shall use the estimates referred to in paragraph 1 for its national submission to the
UNFCCC Secretariat of 15 April to ensure consistency between the Union greenhouse gas inventory and the Member
States' greenhouse gas inventories.

```
Article 5
```
```
Timescales for cooperation and coordination during the annual reporting process and the UNFCCC review
```
1. When a Member State intends to re-submit its inventory to the UNFCCC Secretariat by 27 May, that Member State
shall report the same inventory in advance to the Commission by 8 May. The information as reported to the Commis­
sion shall not differ from the submission to the UNFCCC Secretariat.

L 179/28 EN Official Journal of the European Union 19.6.

```
(^1 ) Regulation (EC) No 1099/2008 of the European Parliament and of the Council of 22 October 2008 on energy statistics (OJ L 304,
14.11.2008, p. 1).
```

2. When a Member State intends to make any other re-submission of its inventory to the UNFCCC Secretariat after
27 May that contains information different from that already reported to the Commission, that Member State shall
report such information to the Commission no later than within one week of re-submitting it to the UNFCCC Secre­
tariat.
3. A Member State shall report the following information to the Commission:

```
(a) indications from an expert review team of any potential problem with the Member State's greenhouse gas inventory
related to requirements of a mandatory nature and which could lead to an adjustment or a potential question of
implementation (the ‘Saturday paper’), within one week of receiving the information from the UNFCCC Secretariat;
```
```
(b) corrections to the estimates of greenhouse gas emissions applied in agreement between the Member State and the
expert review team to the greenhouse gas inventory submission concerned during the review process as contained in
the response to the indications referred to under point (a), within one week of submitting it to the UNFCCC Secre­
tariat;
```
```
(c) the draft individual inventory review report that contains the adjusted estimates of greenhouse gas emissions or a
question of implementation where the Member State has not resolved the problem raised by the expert review team,
within one week of receiving that report from the UNFCCC Secretariat;
```
```
(d) the response by the Member State to the draft individual inventory review report in case where a proposed adjust­
ment is not accepted accompanied by a summary in which the Member State indicates whether it accepts or rejects
any of the proposed adjustments, within one week of submitting the response to the UNFCCC Secretariat;
```
```
(e) the final individual inventory review report, within one week of receiving it from the UNFCCC Secretariat;
```
```
(f) any question of implementation that has been submitted to the Compliance Committee of the Kyoto Protocol, the
notification by the Compliance Committee to proceed with a question of implementation, and all preliminary find­
ings and decisions of the Compliance Committee and its branches concerning the Member State, within one week of
receiving it from the UNFCCC Secretariat.
```
4. The services of the Commission shall provide a summary of the information referred to in paragraph 3 to all
Member States.
5. The services of the Commission shall provide the Member States with the information referred to in paragraph 3
applying that paragraph _mutatis mutandis_ to the Union greenhouse gas inventory.
6. Any corrections referred to in point (b) of paragraph 3 as regards the Union greenhouse gas inventory submission
shall be made in cooperation with the relevant Member State.
7. Where adjustments are applied to a Member State's greenhouse gas inventory under the compliance mechanism of
the Kyoto Protocol, that Member State shall coordinate with the Commission its response to the review process in rela­
tion to obligations under Regulation (EU) No 525/2013 within the following timeframes:

```
(a) within the timeframes provided under the Kyoto Protocol, if the adjusted estimates in a single year or the cumulative
adjustments in subsequent years of the commitment period for one or more Member States would imply adjust­
ments to the Union greenhouse gas inventory in a quantity leading to a failure to meet the methodological and
reporting requirements under Article 7(1) of the Kyoto Protocol for the purpose of the eligibility requirements as set
out in the guidelines adopted under Article 7 of the Kyoto Protocol;
```
```
(b) within two weeks prior to the submission of:
```
```
(i) a request for reinstatement of eligibility to the relevant bodies under the Kyoto Protocol;
```
```
(ii) a response to a decision to proceed with a question of implementation or to preliminary findings of the Compli­
ance Committee.
```
8. During the UNFCCC review week of the Union inventory, Member States shall provide as soon as possible answers
relating to the issues under their responsibility pursuant to Article 4(2) and (3) of this Regulation to the questions raised
by the UNFCCC reviewers.

19.6.2014 EN Official Journal of the European Union L 179/


```
Article 6
```
```
Greenhouse Gas Inventory Guidelines
```
```
Member States and the Commission shall determine greenhouse gas inventories referred to in paragraphs 1 to 5 of
Article 7 of Regulation (EU) No 525/2013 in accordance with:
```
```
(a) the 2006 Intergovernmental Panel on Climate Change (IPCC) Guidelines for National Greenhouse Gas Inventories;
```
```
(b) the IPCC 2013 Revised Supplementary Methods and Good Practice Guidance Arising from the Kyoto Protocol;
```
```
(c) the 2013 Supplement to the 2006 IPCC Guidelines for National Greenhouse Gas inventories: Wetlands for wetland
drainage and rewetting listed in Article 7(1)(d) of Regulation (EU) No 525/2013;
```
```
(d) the UNFCCC guidelines for the preparation of national communications by Parties included in Annex I to the
Convention, part I: UNFCCC reporting guidelines on annual inventories as set out in Decision 24/CP.19 of the
Conference of the Parties to the UNFCCC;
```
```
(e) the guidelines for the preparation of the information required under Article 7 of the Kyoto Protocol as adopted by
Conference of the Parties to the UNFCCC serving as the meeting of the Parties to the Kyoto Protocol.
```
```
Article 7
```
```
Global Warming Potentials
```
```
Member States and the Commission shall use the global warming potentials listed in Annex III to Decision 24/CP.19 of
the Conference of the Parties to the UNFCCC for the purpose of determining and reporting greenhouse gas inventories
pursuant to paragraphs 1 to 5 of Article 7 of Regulation (EU) No 525/2013 and the Union greenhouse gas inventory.
```
```
Article 8
```
```
Entry into force and application
```
```
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the
European Union.
```
```
It shall apply from 1 January 2015.
```
```
This Regulation shall be binding in its entirety and directly applicable in all Member States.
```
```
Done at Brussels, 12 March 2014.
```
```
For the Commission,
The President
José Manuel BARROSO
```
L 179/30 EN Official Journal of the European Union 19.6.


