ANNEX

‘ANNEX QUESTIONNAIRE ON THE APPLICATION OF DIRECTIVE 2003/87/EC 1. Details of institution submitting the report Name and department of organisation: Name of contact person: Job title of contact person: Address: International telephone number: Email: 2. Responsible authorities in the emissions trading system (eu ets) and coordination between authorities Questions in this section are to be answered in the report due by 30 June 2022 and in subsequent reports if changes have occurred during the reporting period. 2.1. In the table below, please state the name, abbreviation and contact details of the competent authorities involved in the implementation of the EU ETS for installations and aviation in your Member State. Add further rows if necessary. Name Abbreviation Type of competent authority (1) Number (2) Contact details (3) Are you using the national accreditation body appointed pursuant to Article 4(1) of Regulation (EC) No 765/2008 of the European Parliament and of the Council (4) to accredit verifiers that are carrying out verification of emission reports, baseline data reports, new entrant data reports or annual activity level reports? Yes/No If yes, please state the name, abbreviation and contact details of that national accreditation body. Name Abbreviation Contact details (5) Have you set up a national certification authority to certify verifiers pursuant to Article 55(2) of Commission Implementing Regulation (EU) 2018/2067 (6)? Yes/No If yes, please state the name, abbreviation and contact details of the national certification authority using the table below. Name Abbreviation Contact details (7) In the table below, please state the name, abbreviation and contact details of the registry administrator in your Member State. Name Abbreviation Contact details (8) 2.2. In the table below, please indicate which competent authority is responsible for the following tasks, using their abbreviation. Add further rows if necessary. Please note that if a box in the table below is grey, the task is not relevant for either installations or aviation. Competent authority in charge of: Installations Aviation Issuance of permits Approval of the monitoring methodology plan for installations and significant changes to that plan Processing the applications for free allowances pursuant to Article 10a of Directive 2003/87/EC of the European Parliament and of the Council (9) and Commission Delegated Regulation (EU) 2019/331 (10) Assessing annual activity level reports and adjustment of allowances under Commission Implementing Regulation (EU) 2019/1842 (11) Free allocation pursuant to Articles 3e and 3f of Directive 2003/87/EC Activities related to auctioning (the auctioneer defined in Commission Regulation (EU) No 1031/2010 (12)) Issuance of allowances Approval of the monitoring plan and significant changes to the monitoring plan Receiving and assessing verified annual emission reports and verification reports Approval of improvement reports in accordance with Article 69 of Commission Implementing Regulation (EU) 2018/2066 (13) Inspection and enforcement Administration of unilateral inclusion of activities and gases under Article 24 of Directive 2003/87/EC (14) Administration of installations excluded under Articles 27 and 27a of Directive 2003/87/EC (15) Other, please specify: 2.3. If more than one competent authority is designated in your Member State pursuant to Article 18 of Directive 2003/87/EC, which competent authority is your focal point referred to in Article 70(2) of Implementing Regulation (EU) 2018/2067? Please answer using the relevant abbreviation in the table below. Name of the competent authority that is the focal point referred to in Article 70(2) of Implementing Regulation (EU) 2018/2067 Abbreviation If more than one competent authority is designated in your Member State to carry out the activities in Implementing Regulation (EU) 2018/2066, what measures have been taken to coordinate the work of those competent authorities in accordance with Article 10 of Implementing Regulation (EU) 2018/2066? Please answer using the table below. Add further rows if necessary. Coordination of activities with respect to Article 10 of Implementing Regulation (EU) 2018/2066 Yes/No Comments (optional) Does a central competent authority review monitoring plans, annual emission reports and improvement reports in addition to local and regional authorities on a regular basis? Does a central competent authority provide advice or instructions to local and/or regional competent authorities? Are the advice or instructions binding? Are regular meetings organised between competent authorities? Is common training organised for all competent authorities to ensure harmonised implementation of requirements? Is a structured working or coordination group established where competent authority staff discusses monitoring and reporting issues and develops common approaches? Are there other coordination activities? If yes, please specify: 2.4. What effective exchange of information and cooperation has been established in accordance with Article 70(1) of Implementing Regulation (EU) 2018/2067 between the national accreditation body or, if relevant, the national certification authority and the competent authority within your Member State? Please answer using the table below. Add further rows if necessary. Coordination of activities with respect to Article 70(1) of Implementing Regulation (EU) 2018/2067 Yes/No Comments (optional) Are regular meetings organised between the national accreditation body/national certification authority (if relevant) and the competent authority responsible for the coordination? Has a working group been established where the national accreditation body/national certification authority (if relevant), the competent authority and verifiers discuss accreditation and verification issues? Can the competent authority accompany the national accreditation body in accreditation activities as an observer? Are there other coordination activities? If yes, please specify: 3. Coverage of activities, installations and aircraft operators 3.A. Installations 3.1. How many installations carry out activities and emit greenhouse gas emissions listed in Annex I to Directive 2003/87/EC? How many of those installations are category A, B and C installations as referred to in Article 19(2) of Implementing Regulation (EU) 2018/2066? How many of the category A installations are installations with low emissions as referred to in Article 47(2) of Implementing Regulation (EU) 2018/2066? Please answer using the table below. Installations Number Total number of installations Category A installations Category B installations Category C installations How many of the category A installations are installations with low emissions? Which Annex I activities are carried out by installations in your Member State? Please answer using the table below. Annex I activity Yes/No Combustion activities as specified in Annex I to Directive 2003/87/EC Refining of mineral oil Production of coke Metal ore (including sulphide ore) roasting or sintering, including pelletisation Production of pig iron or steel as specified in Annex I to Directive 2003/87/EC Production or processing of ferrous metals as specified in Annex I to Directive 2003/87/EC Production of primary aluminium Production of secondary aluminium as specified in Annex I to Directive 2003/87/EC Production or processing of non-ferrous metals as specified in Annex I to Directive 2003/87/EC Production of cement clinker in rotary kilns as specified in Annex I to Directive 2003/87/EC Production of lime or calcination of dolomite or magnesite as specified in Annex I to Directive 2003/87/EC Manufacture of glass as specified in Annex I to Directive 2003/87/EC Manufacture of ceramic products as specified in Annex I to Directive 2003/87/EC Manufacture of mineral wool insulation material using glass, rock or slag as specified in Annex I to Directive 2003/87/EC Drying or calcination of gypsum or production of plaster boards and other gypsum products, as specified in Annex I to Directive 2003/87/EC Production of pulp as specified in Annex I to Directive 2003/87/EC Production of paper or cardboard as specified in Annex I to Directive 2003/87/EC Production of carbon black as specified in Annex I to Directive 2003/87/EC Production of nitric acid Production of adipic acid Production of glyoxal and glyoxylic acid Production of ammonia Production of bulk organic chemicals as specified in Annex I to Directive 2003/87/EC Production of hydrogen (H2) and synthesis gas as specified in Annex I to Directive 2003/87/EC Production of soda ash (Na2CO3) and sodium bicarbonate (NaHCO3) as specified in Annex I to Directive 2003/87/EC Capture of greenhouse gases from installations as specified in Annex I to Directive 2003/87/EC Transport of greenhouse gases by pipelines for geological storage in a storage site permitted under Directive 2009/31/EC of the European Parliament and of the Council (16) Geological storage of greenhouse gases in a storage site permitted under Directive 2009/31/EC 3.2. Have you excluded installations under Article 27 or 27a of Directive 2003/87/EC? Yes/No If yes, please complete in the table below: — The total emissions of installations excluded under Article 27 of Directive 2003/87/EC and the number of installations that have exceeded the threshold of 25 000 tonnes of CO2(e) under Article 27 and that need to re-enter the emissions trading system; — The total emissions of installations excluded under Article 27a(1) of Directive 2003/87/EC and the number of installations that have exceeded the threshold of 2 500 tonnes of CO2(e) under Article 27a(1) and that need to re-enter the emissions trading system; — The total emissions of units excluded under Article 27a(3) of Directive 2003/87/EC and the number of units that exceeded the threshold of 300 hours under Article 27a(3) and that need to re-enter the emissions trading system. Exclusion under Article 27, 27a(1) or 27a(3) of Directive 2003/87/EC (17) Total emissions of installations excluded under Article 27, 27a(1) or 27a(3) of Directive 2003/87/EC Number of installations or units that exceeded the applicable thresholds that need to re-enter the emissions trading scheme How many of the installations excluded under Articles 27 and 27a of Directive 2003/87/EC have closed in the reporting period? Number of installations closed Exclusion under Article 27 of Directive 2003/87/EC Exclusion under Article 27a of Directive 2003/87/EC 3.B. Aircraft operators 3.3. How many aircraft operators are carrying out activities listed in Annex I to Directive 2003/87/EC for which you are responsible as administering Member State? How many of those aircraft operators are commercial aircraft operators and non-commercial aircraft operators? How many of the total number of aircraft operators are small emitters as referred to in Article 55(1) of Implementing Regulation (EU) 2018/2066? Please specify using the table below. Type of aircraft operators Number of commercial aircraft operators Number of non-commercial aircraft operators Total number Aircraft operators (that are not small emitters) Aircraft operators that are small emitters Total number 4. The issue of permits for installations Question 4.1 and the first part of question 4.2 are to be answered in the report due by 30 June 2022 and in subsequent reports if changes have occurred during the reporting period. All other questions are to be answered yearly. 4.1. Please specify in the table below to what extent there has been integration or coordination between Directives 2003/87/EC and Directive 2010/75/EU of the European Parliament and of the Council ( 18 ) Integration and coordination of the greenhouse gas emission permit (ETS permit) and the Industrial Emissions Directive (IED) permit Yes/No/Partially Comments (optional) Is the ETS permit part of the IED permit? If not, are the permitting procedures under the IED Directive and ETS permit integrated? If not, do IED regulators check whether an ETS permit is applicable and, if necessary, inform the competent authority responsible for the activities under the EU ETS? Are the approval of monitoring plans and assessment of annual emission reports carried out by IED regulators? Is inspection of the EU ETS activities carried out by the IED regulators? Is the IED regulator requested to provide advice or instructions on the monitoring, reporting and verification activities carried out by the competent authority under EU ETS? If yes, are that advice or instructions binding? Is the integration or coordination of permitting carried out in another way? If yes, please specify: 4.2. When does national law require a permit update in accordance with Articles 6 and 7 of Directive 2003/87/EC? Please provide details of the provisions in national law in the table below. Add further rows if necessary. Category of changes Details of provisions in national law When can permits be withdrawn by the competent authority? Does a permit expire under national law? If yes, under what circumstances? When is a permit changed as a result of an increase in capacity? When is a permit changed as a result of a decrease in capacity? When is a permit changed as a result of changes to the monitoring plan? Are there other types of permit updates? If yes, please provide details: What is the total number of permit updates that occurred in the reporting period? Please specify in the table below the number of permit updates as far as this is known to the competent authority. Total number of permits updated in the reporting period 5. Application of the monitoring and reporting regulation 5.A. General Question 5.1, 5.2, 5.3 and 5.4 are to be answered in the report due by 30 June 2022 and in subsequent reports if changes have occurred during the reporting period. 5.1. Is additional national legislation adopted to assist in the implementation of Implementing Regulation (EU) 2018/2066? Yes/No If yes, please specify below for which areas additional national legislation has been or is being implemented. Has additional national guidance been developed to support the understanding of Implementing Regulation (EU) 2018/2066? Yes/No If yes, please specify below for which areas additional national guidance has been developed. 5.2. What measures have been taken to streamline the EU ETS reporting requirements with reporting requirements of other existing reporting mechanisms such as greenhouse gas inventory reporting and European Pollutant Release and Transfer Register (E-PRTR) reporting? Please complete the table below. Measures to streamline reporting requirements Yes/No Comments (optional) EU ETS data is used for compiling the GHG inventory report EU ETS emission report is used by authorities responsible for GHG inventories and the statistical office to make comparisons with the national energy balance EU ETS emission reporting is used by authorities responsible for compiling E-PRTR reports for plausibility and/or validation checks EU ETS data is used as validation and quality assurance in GHG inventory reporting An online reporting portal or platform is in place to report for EU ETS, E-PRTR and/or other purposes There is structured coordination between E-PRTR, GHG inventory and EU ETS competent authorities Are there other measures to streamline EU ETS reporting requirements with other reporting requirements? If yes, please specify: 5.3. Are you using the template developed by the Commission for monitoring plans, emission reports, verification reports and/or improvement report? Yes/No If no, please specify in the table below whether your Member State has developed customised electronic templates or specific file formats for monitoring plans, emission reports, verification reports and/or improvement reports and indicate which elements are different compared to the template developed by the Commission. Member State specific template or file format (19) Which elements differ from those of the templates and file formats published by the Commission? Monitoring plan for installations Emission report for installations Verification report for installations Improvement report for installations Member State specific template or file format (20) Which elements differ from those of the templates and file formats published by the Commission? Monitoring plan for aircraft operators Emission report for aircraft operators Verification report for aircraft operators Improvement report for aircraft operators What measures have you implemented to comply with the requirements in Article 74(1) and (2) of Implementing Regulation (EU) 2018/2066? Please specify below. 5.4. Are you using an automated system for electronic data exchange between operators or aircraft operators and the competent authority and other parties? Yes/No If yes, please specify below what provisions you have implemented to comply with the requirements in Article 75(1) and (2) of Implementing Regulation (EU) 2018/2066. 5.B. Installations Question 5.17 is to be answered in the report due by 30 June 2022 and in subsequent reports if changes have occurred during the reporting period. 5.5. In the table below, please complete, for the fuels listed, the total fuel consumption and total annual emissions based on data reported in the operator’s emission reports for the reporting year. Fuel type description Total fuel consumption (TJ) Total annual emissions (t CO2) Hard coal Lignite and sub-bituminous coal Peat Coke Natural gas Coke oven gas Blast furnace gas Refinery gas and other process derived gases Fuel oil Liquefied petroleum gas Petroleum coke Other fossil fuels (21) 5.6. In the table below, please complete the aggregate total emissions for each reported IPCC Common Reporting Format (CRF) category based on the data provided in the operator’s emission reports in accordance with Article 73 of Implementing Regulation (EU) 2018/2066. CRF Category 1 (Energy) CRF Category 2 (Process emissions) Total emissions (t CO2(e)) Total combustion emissions (t CO2(e)) Total process emissions (t CO2(e)) 5.7. In the table below, please indicate for each category of installation and for each fuel or material type the number of installations for which the competent authority has approved default values referred to in Article 31(1) of Implementing Regulation (EU) 2018/2066. Category of installation (22) Fuel or material type Number of installations using a default value 5.8. In the table below, please indicate the number of installations for which the competent authority has allowed a different frequency for analysis in accordance with Article 35(2), point (b), of Implementing Regulation (EU) 2018/2066 as well as confirmation that the sampling plan in those cases is fully documented and adhered to. Name of fuel or material Number of installations for which the competent authority has allowed a different frequency for analysis Number of major source streams for which a different frequency for analysis is applied Confirmation that the sampling plan is fully documented and adhered to Yes/No. If no, please specify the reason 5.9. If the highest tier approaches for major source streams or major emission sources of category C installations referred to in Article 19(2), point (c), of Implementing Regulation (EU) 2018/2066 are not applied, please indicate in the table below, for each installation for which this situation occurred, the affected source streams or emission source, the affected monitoring parameter, the highest tier required under Implementing Regulation (EU) 2018/2066 and the tier applied. Installation identification code (23) Affected source stream in the calculation based methodology Affected emission source in the measurement based methodology Affected monitoring parameter (24) Highest tier required under Implementing Regulation (EU) 2018/2066 Tier applied in practice 5.10. In the table below, please indicate the number of category B installations referred to in Article 19(2), point (b), of Implementing Regulation (EU) 2018/2066 that do not apply the highest tier for all major source streams and all major emission sources ( 25 ) in accordance with Implementing Regulation (EU) 2018/2066. Monitoring methodology (26) Main Annex I activity Number of installations affected 5.11. Have installations in your Member State applied the fall-back approach in accordance with Article 22 of Implementing Regulation (EU) 2018/2066? Yes/No If yes, please complete the table below. Installation identification code (27) Reason for applying the fall-back approach (28) Parameter, for which at least tier 1 was not reached (29) Estimated emissions affected by this parameter 5.12. Please indicate in the table below the number of category A, B and C installations that were required to submit and actually submitted an improvement report in accordance with Article 69 of Implementing Regulation (EU) 2018/2066. The information in the table below relates to the submission of the improvement report in the previous reporting period. Installation category Main Annex I activity Type of improvement report (30) Number of installations required to submit an improvement report Number of installations that submitted an improvement report in practice 5.13. Has inherent CO 2 in accordance with Article 48, CO 2 in accordance with Article 49 or N 2 O in accordance with Article 50 of Implementing Regulation (EU) 2018/2066 been transferred in your Member State? Yes/No If yes, please complete the table below. Type of transfer (31) Installation identification code (32) of the transferring installation (33) Installation identification code (34) of the receiving installation Amount of CO2 or N2O transferred (35) (t CO2 or t N2O) Emissions of inherent CO2 received (t CO2) Main Annex I activity of the receiving installation in the case of transfer of CO2 (Article 49) or transfer of N2O (Article 50) Permit number for the storage site (permit under Directive 2009/31/EC) in the case of transfer to the Carbon Capture Storage site 5.14. Did any installations in your Member State apply continuous emissions measurement in accordance with Article 40 of Implementing Regulation (EU) 2018/2066? Yes/No If yes, please indicate in the table below, the total emissions of each installation, the emissions covered by continuous emission measurement, and whether the measured gas contains biomass CO2. Installation identification code (36) of installations emitting CO2 Installation identification code (36) of installations emitting N2O Total annual emissions (t CO2(e)) Emissions covered by continuous measurement (t CO2(e)) Does the measured flue gas contain biomass? Yes/No 5.15. In the table below, please indicate for each main activity listed in Annex I to Directive 2003/87/EC: — the number of category A, B and C installations using biomass; — the total emissions from biomass which are considered zero rated, i.e. where no sustainability or greenhouse gas emission savings criteria apply or where the sustainability or greenhouse gas emission savings criteria are complied with; — the total emissions from biomass which are not considered zero rated, i.e. where sustainability or greenhouse gas emission savings criteria apply but these criteria are not complied with; — the total fossil emissions from installations using biomass; — the energy content of the biomass which is considered zero rated; — the energy content of the biomass which is not considered zero rated; and — the fossil energy consumed by installations using biomass. Main Annex I activity Installation category Number of category A, B and C installations using biomass Emissions from biomass to which sustainability or greenhouse gas emission savings criteria are applied and satisfied and emissions from biomass to which no sustainability criteria apply (t CO2(e)) Emissions from biomass to which the sustainability criteria or greenhouse gas emission savings criteria apply but were not satisfied (t CO2(e)) Fossil emissions (t CO2(e)) Energy content of zero rated biomass (TJ) Energy content of non-zero rated biomass (TJ) Energy content of fossil fuels/materials (TJ) Which of the methods to demonstrate compliance with sustainability or greenhouse gas emission savings criteria are in general applied in your Member State? Please describe below the main elements if national systems are used to demonstrate this compliance. 5.16. What was the total quantity of fossil CO 2 emissions from waste used as fuel or input material? Please answer by using the table below. Emissions (t CO2) Waste used by installations under Annex I to Directive 2003/87/EC 5.17. Has your Member State allowed use of any simplified monitoring plans in accordance with Article 13(2) of Implementing Regulation (EU) 2018/2066? Yes/No If yes, please specify in the table below what sort of risk assessment was carried out and on which principles it was configured. Type of risk assessment (37) General principles of the risk assessment 5.C. Aircraft operators Question 5.23 is to be answered in the report due by 30 June 2022 and in subsequent reports if changes have occurred during the reporting period. 5.18. How many aircraft operators are using Method A or B to determine the fuel consumption? Please answer using the table below. Method to determine the fuel consumption Number of aircraft operators Share (in %) of small emitters (of the total number of aircraft operators in the second column) determining fuel consumption Method A Method B Method A and B 5.19. In the table below, please specify — the aggregate total emissions of all flights and domestic flights carried out in the reporting period by aircraft operators for which you are the administering Member State; — the aggregate total emissions of CORSIA flights carried out by aircraft operators for which you are the administering Member State; — the aggregate total emissions subject to offsetting requirements under CORSIA from aircraft operators for which you are the administering Member State; — the aggregate total emissions of flights falling under the Swiss emission trading scheme carried out by aircraft operators for which you are the administering Member State. Total emissions (t CO2) Total emissions of flights carried out by aircraft operators for which you are the administering Member State Total emissions of domestic flights carried out by aircraft operators for which you are the administering Member State Total emissions of CORSIA flights carried out by aircraft operators for which you are the administering Member State Total emissions subject to offset requirements under CORSIA carried out by aircraft operators for which you are the administering Member State Total emissions from flights subject to the Swiss emission trading scheme carried out by aircraft operators for which you are the administering Member State How many aircraft operators have reported flights between aerodromes located in two different third countries in accordance with Article 2(3) of Commission Delegated Regulation (EU) 2019/1603 (38)? Total number of aircraft operators reporting third country flights in the aircraft operator’s emission report 5.20. In the table below, please indicate: — the number of aircraft operators using biofuels; — the total emissions from biofuels which are considered zero rated, i.e. where the sustainability or greenhouse gas emission savings criteria are complied with; and — the total emissions from biofuels which are not considered zero rated, i.e. where sustainability or greenhouse gas emission savings criteria apply but these criteria are not complied with. Number of aircraft operators using biofuels Emissions from biofuels to which sustainability or greenhouse gas emission savings criteria are applied and satisfied (t CO2) Emissions from biofuels to which the sustainability or greenhouse gas emission savings criteria apply but were not satisfied (t CO2) 5.21. In the table below, please indicate: — the number of small emitters using the small emitters tool (SET) to determine their fuel consumption; — the number of aircraft operators below 25 000 tonnes of CO2 or aircraft operators having total emissions of less than 3 000 tonnes of CO2 whose emission report generated from the EU ETS support facility independently from any input of the aircraft operator; — the number of aircraft operators using an alternative method to determine the emissions of missing flights; and — the number of aircraft operators using the small emitters tool to determine the emissions of missing flights in accordance with Article 55(2) of Implementing Regulation (EU) 2018/2066. The number of small emitters using the small emitters tool (SET) to determine their fuel consumption Number of aircraft operators below 25 000 tonnes of CO2 or aircraft operators having total emissions of less than 3 000 tonnes of CO2 whose emission report generated from the EU ETS support facility independently from any input of the aircraft operator Number of aircraft operators using an alternative method to determine the emissions of missing flights Number of aircraft operators using the small emitters tool (SET) referred to in Article 55(2) of Implementing Regulation (EU) 2018/2066 to determine the emissions of missing flights 5.22. In the table below, please indicate the number of aircraft operators that were required to submit and actually submitted an improvement report in accordance with Article 69 of Implementing Regulation (EU) 2018/2066. The information requested in the table below relates to the submission of improvement reports in the previous reporting period. Number of aircraft operators required to submit an improvement report Number of aircraft operators that submitted an improvement report in practice 5.23. Has your Member State allowed use of any simplified monitoring plans in accordance with Article 13(2) of Implementing Regulation (EU) 2018/2066? Yes/No. If yes, please specify in the table below what type of risk assessment was carried out and on which principles it was configured. Type of risk assessment (39) General principles of risk assessment 6. Arrangements for verification 6.A. General 6.1. Please indicate in the table below the total number of verifiers carrying out verification of operator’s or aircraft operator reports ( 40 ) . For the total number of verifiers from another Member State, please indicate the Member State in which they were accredited by the national accreditation body. For installations For aviation Number Member State of accreditation Number Member State of accreditation Total number of verifiers accredited in your Member State Total number of verifiers certified in your Member State Number of verifiers accredited by a national accreditation body in another Member State that carried out verification in your Member State Number of verifiers certified by a national certification authority in another Member State that carried out verification in your Member State (if relevant) Please indicate in the table below the number of verifiers accredited for a particular scope of accreditation referred to in Annex I to Implementing Regulation (EU) 2018/2067. If Member States have allowed certification of natural person verifiers pursuant to Article 55(2) of Implementing Regulation (EU) 2018/2067, please indicate also the number of natural person verifiers certified for a particular scope of certification referred to in Annex I to Implementing Regulation (EU) 2018/2067. Scope of accreditation or certification listed in Annex I to Implementing Regulation (EU) 2018/2067 Number of verifiers accredited in your Member State Number of verifiers certified in your Member State 6.2. In the table below, please provide information on the application of the requirements on information exchange specified in Chapter VI of Implementing Regulation (EU) 2018/2067: Information on the application of information exchange requirements specified in Chapter VI of Implementing Regulation (EU) 2018/2067 Have all work programmes in accordance with Article 71(1) of Implementing Regulation (EU) 2018/2067 been submitted? From the national accreditation body of your Member State (41) From the national accreditation body of another Member State (41) Have all management reports in accordance with Article 71(3) of Implementing Regulation (EU) 2018/2067 been submitted? From the national accreditation body of your Member State (41) From the national accreditation body of another Member State (41) Have all information exchange reports in accordance with Article 73(1) of Implementing Regulation (EU) 2018/2067 been submitted? To the national accreditation body of your Member State (41) To the national accreditation body of another Member State (41) Number of administrative measures imposed on verifiers accredited by your Member State Suspension Withdrawal of accreditation Reduction of scope Number of administrative measures imposed on verifiers certified by your Member State (if relevant) Suspension Withdrawal of accreditation Reduction of scope Number of times that the national accreditation body in your Member State has requested the national accreditation body in another Member State to carry out surveillance on its behalf in accordance with Article 50(5) of Implementing Regulation (EU) 2018/2067 Number of complaints made about verifiers accredited by your Member State and the number that have been resolved Number of complaints made Number of complaints of the left column resolved Number of complaints from prior reporting period resolved (42) If applicable, the number of complaints made about verifiers certified by your Member State and the number that have been resolved Number of complaints made Number of complaints of the left column resolved Number of complaints from prior reporting period resolved (42) Number of outstanding non-conformities for verifiers reported in the information exchange and the number that have been resolved Number of non-conformities Number of non-conformities of the left column resolved Number of non-conformities from prior reporting period resolved (42) 6.B. Installations 6.3. For which installations did the competent authority make a conservative estimation of emissions in accordance with Article 70(1) of Implementing Regulation (EU) 2018/2066? Please answer using the table below. Add further rows if necessary. Installation identification code (43) Total annual emissions of the installation (t CO2(e)) Reason for making a conservative estimation (44) Share (in %) of emissions of the installation conservatively estimated Method used to conservatively estimate the emissions Further action taken or proposed (45) How many installations have received a negative verification opinion statement or have not submitted an emission report by the required deadline? Select option (46) Total number of installations 6.4. Did any verification report include non-material misstatements, non-conformities that did not lead to a negative verification opinion statement, non-compliance with Implementing Regulation (EU) 2018/2066 or recommendations for improvement? Yes/No If yes, please provide information in the table below: Main Annex I activity Type of issue found (47) Number of installations Number of issues Share (in %) of verified emission reports that have led to conservative estimation of the emissions by the competent authority 6.5. Did the competent authority carry out any checks on verified emission reports? Yes/No If yes, please specify what checks were carried out using the table below: Checks on the verified verification reports Share of the emission reports checked for completeness and internal consistency % Share of the emission reports checked for consistency with the monitoring plan % Share of the emission reports that were cross-checked with allocation data % Share of the emission reports that were cross-checked with other data Please provide information with which other data cross-checks were performed using the third column % Share of the emission reports that were analysed in detail Please provide information on the criteria used for selecting emission reports for detailed analysis using the third column (48) % Number of verified emission reports that were rejected because of non-compliance with Implementing Regulation (EU) 2018/2066 Number of verified emission reports that were rejected because of other reasons Please indicate the reasons for rejecting the emission reports using the third column Action taken as a result of rejection of verified emission reports Other action taken as a consequence of checks on verified emission reports 6.6. Have site visits been waived for installations emitting more than 25 000 tonnes CO 2(e) per year? Yes/No If yes, please indicate in the table below the number of installations for which a site visit was waived under a particular condition. Add further rows if necessary. Condition for waiving site visit (49) Main Annex I activity Number of installations Were site visits waived for installations with low emissions referred to in Article 47(2) of Implementing Regulation (EU) 2018/2066? Yes/No If yes, please indicate in the table below the number of installations for which a site visit was waived. Total number of site visits waived for installations with low emissions 6.7. Were virtual site visits carried out in accordance with Article 34a of Implementing Regulation (EU) 2018/2067? Yes/No If yes, please indicate in the table below: — the type of force majeure and the number of installations for which virtual site visits were carried out, — whether a competent authority’s approval was obtained or whether a generic authorisation in accordance with Article 34a(4) of Implementing Regulation (EU) 2018/2067 was applied; and — confirmation that conditions for carrying out virtual site visits in accordance with Article 34a of Implementing Regulation (EU) 2018/2067 were met. Type of force majeure Number of installations for which virtual site visits were carried out Approval by competent authority or application of Article 34a(4) (50) Confirmation of Article 34a conditions met 6.C. Aircraft operators 6.8. For which aircraft operators did the competent authority make a conservative estimation of emissions in accordance with Article 70(1) of Implementing Regulation (EU) 2018/2066? Please answer using the table below. Add further rows if necessary. Aircraft operator identification code (51) Total annual emissions of the aircraft operator (t CO2(e)) Reason for making a conservative estimation (52) Share (in %) of emissions of the aircraft operator conservatively estimated Method used to conservatively estimate the emissions Further action taken or proposed (53) How many aircraft operators have received a negative verification opinion statement or have not submitted an emission report by the required deadline? Select option (54) Total number of aircraft operators 6.9. Did any verification report include non-material misstatements, non-conformities that did not lead to a negative verification opinion statement, non-compliance with Implementing Regulation (EU) 2018/2066 or recommendations for improvement? Yes/No If yes, please provide information in the tables below for emissions and tonne-kilometre data respectively. Table for data related to emission reports Type of issue found (55) Number of aircraft operators Number of issues Share (in %) of verified emission reports that have led to conservative estimation of the emissions by the competent authority Table for data related to tonne-kilometre reports Type of issue found (56) Number of aircraft operators Number of issues 6.10. Did the competent authority carry out any checks on verified emission reports? Yes/No If yes, please specify what checks were carried out using the tables below for emissions and tonne-kilometre data respectively. Table for data related to emission reports Checks on the verified emission reports Share of the emission reports checked for completeness and internal consistency % Share of the emission reports checked for consistency with the monitoring plan % Share of the emission reports that were cross-checked with other data Please provide information with which other data cross-checks were performed using the third column % Share of the emission reports that were analysed in detail Please provide information on the criteria used for selecting emission reports for detailed analysis using the third column (57) % Number of verified emission reports rejected because of non-compliance with Implementing Regulation (EU) 2018/2066 Number of verified emission reports rejected because of other reasons Please indicate the reasons for rejecting the emission reports using the third column Action taken as a result of rejection of verified emission reports Other action taken as a consequence of checks on verified emission reports Table for data related to tonne-kilometre reports Checks on the tonne-kilometre reports Share of the tonne-kilometre reports checked for completeness and internal consistency % Share of the tonne kilometre reports checked for consistency with the monitoring plan % Share of the tonne kilometre reports that were cross-checked with other data Please provide information with which other data cross-checks were performed using the third column % Share of the tonne kilometre reports that were analysed in detail Please provide information on the criteria used for selecting tonne kilometre reports for detailed analysis using the third column (58) % Number of verified tonne kilometre reports rejected because of non-compliance with Implementing Regulation (EU) 2018/2066 Number of verified tonne kilometre reports rejected because of other reasons Please indicate in the reasons for rejecting the tonne-kilometre reports using the third column Action taken as a consequence of checks on verified tonne-kilometre reports 6.11. Were site visits waived for small emitters referred to in Article 55(1) of Implementing Regulation (EU) 2018/2066? Yes/No If yes, please indicate in the table below the number of small emitters for which a site visit was waived. Total number of site visits waived for small emitters 6.12. Were virtual site visits carried out in accordance with Article 34a of Implementing Regulation (EU) 2018/2067? Yes/No If yes, please indicate in the table below: — the type of force majeure and the number of aircraft operators for which virtual site visits were carried out, — whether a competent authority’s approval was obtained or whether a generic authorisation in accordance with Article 34a(4) of Implementing Regulation (EU) 2018/2067 was applied; and — confirmation that conditions for carrying out virtual site visits in accordance with Article 34a of Implementing Regulation (EU) 2018/2067 were met. Type of force majeure number of aircraft operators for which virtual site visits were carried out Approval by competent authority or application of Article 34a(4) of Implementing Regulation (EU) 2018/2067 (59) Confirmation of Article 34a conditions met 7. Registries 7.1. Please attach a copy of your Member State specific terms and conditions required to be signed by account holders. 7.2. In all cases where an account was closed because there was no reasonable prospect of further allowances being surrendered by an installation or aircraft operator, please describe in the table below why there was no reasonable further prospect and state the amount of outstanding allowances. Add further rows if necessary. Installation/aircraft operator identification code (60) Operator Name Installation name Number of allowances outstanding Reason for no reasonable further prospect 7.3. On how many occasions during the reporting year did aircraft operators use the mandate as provided for in Article 15(3) of Commission Delegated Regulation (EU) 2019/1122 ( 61 ) ? Please specify below the number of occasions. Number of occasions that the mandate was used during the reporting period Which aircraft operators used a mandate during the reporting period as provided for in Article 15(3) of Delegated Regulation (EU) 2019/1122? Please provide the information by using the table below. Add further rows if necessary. Aircraft operator identification code (62) Aircraft operator name 8. Allocation Questions 8.1, 8.2, 8.3, 8.10, 8.11 and 8.17 are to be answered in the report due by 30 June 2022 and in subsequent reports if changes have occurred during the reporting period. 8.A. General 8.1. Are you using the template developed by the Commission for monitoring methodology plans, baseline data reports, annual activity level reports and verification reports? Yes/No If no, please specify in the table below whether you have developed Member State customised electronic templates or specific file formats for monitoring methodology plans, baseline data reports, annual activity level reports and verification reports and indicate what elements are different compared to the template developed by the Commission. Member State specific template or file format (63) What elements of the template or specific file format are Member State specific (64)? Monitoring methodology plan Baseline data report Annual activity level report Verification report 8.2. Are fees charged to operators in relation to activities pursuant to Delegated Regulation (EU) 2019/331 and Implementing Regulation (EU) 2019/1842? Yes/No If yes, please provide details in the table below regarding these fees: Reason for fee/description Amount in Euros Monitoring methodology plan approval Approval of significant changes to the monitoring methodology plan Other, please specify: 8.3. If Member States are using an IT system, is this system also covering activities pursuant to Delegated Regulation (EU) 2019/331 and Implementing Regulation (EU) 2019/1842? Yes/No 8.4. Please complete in the table below information on renunciation and suspension of allowances and the recovering of excess allowances as a result from over-allocation: Number of installations How many installations have renounced free allocation for all or certain sub-installations under Article 24 of Delegated Regulation (EU) 2019/331? For how many installations has the competent authority suspended the issuance of allowances in accordance with Article 3(3) of Implementing Regulation (EU) 2019/1842? For how many installations has the competent authority recovered excess allowances resulting from over-allocation in accordance with Article 3(3) of Implementing Regulation (EU) 2019/1842? 8.5. Were there sub-installations using the fuel benchmark or heat benchmark for which Article 6(1) of Implementing Regulation (EU) 2019/1842 is applied? Yes/No If yes, please complete in the table below the number of sub-installations concerned: Number of fuel benchmark sub-installations concerned Number of heat benchmark sub-installations concerned Were there sub-installations for which the competent authority rejected the application of Article 6(1) of Implementing Regulation (EU) 2019/1842? Yes/No If yes, please complete in the table below the number of sub-installations: Number of fuel benchmark sub-installations concerned Number of heat benchmark sub-installations concerned Were there sub-installations using the fuel benchmark or heat benchmark for which Article 6(2) of Implementing Regulation (EU) 2019/1842 was applied? Yes/No If yes, please complete in the table below the number of sub-installations concerned: Number of fuel benchmark sub-installations concerned Number of heat benchmark sub-installations concerned 8.6. Please specify the number of installations that were excluded from the scope of EU ETS: Reason Number of installations Cessation Reduction of capacity which brings the installation carrying out combustion activities below 20 MW Reduction of capacity which brings the installation below a production capacity threshold listed in Annex I to Directive 2003/87/EC Sale or transfer of part of the installation to another legal entity, which brings the installation below a threshold listed in Annex I to Directive 2003/87/EC Change in installation boundaries or permit, which brings the installation below a threshold listed in Annex I to Directive 2003/87/EC Other reasons, please specify 8.7. Have you applied Article 10c of Directive 2003/87/EC? Yes/No If yes, please provide in the table below the total number of emission allowances issued and the total value of investments made in the reporting period. Within the reporting period Total number of emission allowances issued under Article 10c of Directive 2003/87/EC Total value of investments under Article 10c of Directive 2003/87/EC 8.B. Baseline data reports 8.8. How many installations received a negative verification opinion statement for the baseline data reports? Select option (65) Total number of installations 8.9. Did any verification report include non-material misstatements, non-conformities that did not lead to a negative verification opinion statement, non-compliance with Delegated Regulation (EU) 2019/331 or recommendations for improvement? Yes/No If yes, please provide information in the table below: Main Annex I activity Type of issue found (66) Number of installations Number of issues The number of installations for which the competent authority has determined the historic activity levels in accordance with Article 15(2) of Delegated Regulation (EU) 2019/331 because the data gaps leading to the verifier’s opinion were due to exceptional and unforeseeable circumstances that could not have been avoided even if all due care had been exercised. 8.C. Annual activity level data 8.10. Did the competent authority require operators to report additional parameters included in Annex IV to Delegated Regulation (EU) 2019/331 in accordance with Article 3(2) of Implementing Regulation (EU) 2019/1842? Yes/No If yes, please specify the type of additional parameters: Type of additional parameters 8.11. Did the competent authority require submission of preliminary activity level report? Yes/No If yes, what timeline applies for submitting the preliminary activity level report? Timeline for submitting the preliminary activity level report 8.12. How many installations have received a negative verification opinion statement for an annual activity level report or have not submitted an annual activity level report by the required deadline? Select option (67) Total number of installations Number of installations for which conservative estimation of allocation data by the competent authority was carried out 8.13. Did any verification report include non-material misstatements, non-conformities that did not lead to a negative verification opinion statement, non-compliance with Delegated Regulation (EU) 2019/331 and Implementing Regulation (EU) 2019/1842 or recommendations for improvement? Yes/No If yes, please provide information in the table below: Main Annex I activity Type of issue found (68) Number of installations Number of issues Number of installations for which conservative estimation of allocation data by the competent authority was carried out 8.14. Did the competent authority reject annual activity level reports? Yes/No If yes, please fill in the table: Rejection of annual activity level reports Number of verified annual activity level reports that were rejected because of non-compliance with Delegated Regulation (EU) 2019/331 and Implementing Regulation (EU) 2019/1842 Number of verified annual activity level reports that were rejected because of other reasons Please indicate the reasons for rejecting the annual activity level reports using the third column Action taken as a result of rejection of verified annual activity level reports Other action taken as a consequence of checks on verified annual activity level reports 8.15. Have site visits been waived during the verification of annual activity level reports? Yes/No If yes, please indicate in the table below the number of installations for which a site visit was waived under a particular condition. Add further rows if necessary. Criteria for waiving site visit (69) Number of installations 8.16. Have virtual site visits been carried out in accordance with Article 34a of Implementing Regulation (EU) 2018/2067 during the verification of annual activity level reports? Yes/No If yes, please indicate in the table below: — the type of force majeure and the number of installations for which virtual site visits was carried out, — whether competent authority’s approval was obtained or whether a generic authorisation in accordance with Article 34a(4) of Implementing Regulation (EU) 2018/2067 was applied; and — confirmation that conditions for carrying out virtual site visits in accordance with Article 34a of Implementing Regulation (EU) 2018/2067 were met. Type of force majeure Number of installations for which virtual site visits was carried out Approval by competent authority or application of Article 34a(4) (70) Confirmation that Article 34a conditions are met 8.17. Which penalties apply to infringements of Delegated Regulation (EU) 2019/331 and Implementing Regulation (EU) 2019/1842 and national law pursuant to Article 16(1) of Directive 2003/87/EC? Please complete the table and add further rows if necessary. Type of infringement Fines in Euros Imprisonment in months Other Min Max Min Max Failure to hold a monitoring methodology plan approved by the competent authority Failure to monitor and implement procedures in accordance with the approved monitoring methodology plan and Delegated Regulation (EU) 2019/331 and Implementing Regulation (EU) 2019/1842 Failure to notify changes to the monitoring methodology plan and to update the monitoring methodology plan in accordance with Article 9 of Delegated Regulation (EU) 2019/331 Failure to submit an annual activity level report by the required deadline Other, please specify 8.18. Which infringements were incurred and which penalties were imposed during the reporting period pursuant to Article 16(1) of Directive 2003/87/EC? Please complete the table and add further rows if necessary. Type of infringement Actual penalties imposed in the reporting period Are there on-going proceedings related to the imposition of the penalty? Yes/No Was the penalty enforced in the same reporting period? Yes/No Fines in Euros Imprisonment in months Other Type of infringement should be selected from the list in question 8.17. Every imposed penalty should be reported in a separate line Were penalties imposed in prior reporting periods enforced in the current reporting period? If yes, please complete the table: Type of infringement Type of penalty (71) Reporting year in which penalty was reported 9. Fees and charges Questions 9.1, 9.2 and 9.3 are only to be answered in the report due by 30 June 2022 and in subsequent reports if changes have occurred during the reporting period. 9.A. Installations 9.1. Are fees charged to operators? Yes/No If yes, please provide details in the table below regarding fees charged for the issuance and update of permits and approval and update of monitoring plans. Reason for fee/description Amount in Euros Permit issuance/monitoring plan approval Permit update Permit transfer Permit surrender New entrant reserve application Other, please specify: If yes, please provide details for the annual subsistence fees using the following table. Reason for fee/description Amount in Euros Annual subsistence charge Other, please specify 9.B. Aircraft operators 9.2. Are fees charged to aircraft operators? Yes/No If yes, please provide details in the table below regarding fees charged for the approval and update of monitoring plans. Reason for fee/description Amount in Euros Approval of monitoring plan for emissions Approval of change to monitoring plan for emissions Approval of monitoring plan for tonne-kilometre data Approval of change to monitoring plan for tonne-kilometre data Transfer of monitoring plan Surrender of monitoring plan Other, please specify If yes, please provide in the table below details for the annual subsistence fees. Reason for fee/description Amount in Euros Annual subsistence charge Other, please specify 9.C. Installations and aircraft operators 9.3. In the tables below, please specify the one-off and annual fees that are charged to operators and aircraft operators in relation to registry accounts. Table for one-off fees Reason for fee/description Amount in Euros Table for annual fees Reason for fee/description Amount in Euros 10. Issues related to compliance with the ETS Directive 10.A. Installations Question 10.2 is to be answered in the report due by 30 June 2022 and in subsequent reports if changes have occurred during the reporting period. 10.1. In the table below, please specify what measures were taken to ensure that operators complied with the permit and Implementing Regulation (EU) 2018/2066 and with Implementing Regulation (EU) 2018/2067. Add further rows if necessary. Measures taken to ensure compliance Yes/No Comment Were inspections on installations carried out by the competent authority? Please specify the number of on-site inspections under comments. Was the selling of emission allowances prohibited in the case of irregularities? Have preventive measures been taken to ensure operator’s compliance? If yes, please specify in the comment box the type of measures Have any recurrent deficiencies been identified as a result of preventive measures and inspection? Other, please specify: 10.2. Which penalties apply to infringements of Implementing Regulation (EU) 2018/2066, Implementing Regulation (EU) 2018/2067 and national law pursuant to Article 16(1) of Directive 2003/87/EC? Please complete the table and add further rows if necessary. Type of infringement Fines in Euros Imprisonment in months Other Min Max Min Max Operation without a permit Failure to comply with the conditions of the permit Failure to hold a monitoring plan approved by the competent authority Failure to submit supporting documentation in accordance with Article 12(1) of Implementing Regulation (EU) 2018/2066 Failure to hold a required sampling plan(s) approved by the competent authority Failure to monitor and implement procedures in accordance with the approved monitoring plan and Implementing Regulation (EU) 2018/2066 Failure to notify changes to the monitoring plan and to update the monitoring plan in accordance with Articles 14, 15 and 16 of Implementing Regulation (EU) 2018/2066 Failure to submit a verified emission report by 31 March or earlier if the competent authority set an earlier deadline Failure to submit an improvement report(s) in accordance with Article 69 of Implementing Regulation (EU) 2018/2066 Failure to provide to the verifier information in accordance with Article 10 of Implementing Regulation (EU) 2018/2067 The verified emission report is found not to be in line with Implementing Regulation (EU) 2018/2066 Other, please specify In which national law were the infringements and penalties defined? 10.3. Which infringements were incurred and which penalties were imposed during the reporting period pursuant to Article 16(1) of Directive 2003/87/EC? Please complete the table and add further rows if necessary. Type of infringement Actual penalties imposed in the reporting period Are there on-going proceedings related to the imposition of the penalty? Yes/No Was the penalty enforced in the same reporting period? Yes/No Fines in Euros Imprisonment in months Other Type of infringement should be selected from the list in question 10.2. Every imposed penalty should be reported in a separate line. Were penalties imposed in prior reporting periods enforced in the current reporting period? If yes, please complete the table: Type of infringement Type of penalty (72) Reporting year in which penalty was reported 10.4. In the table below, please provide the names of operators for which excess emission penalties were imposed during the reporting period pursuant to Article 16(3) of Directive 2003/87/EC. Installation identification code (73) Name of operator 10.B. Aircraft operators Questions 10.6 and 10.9 are to be answered in the report due by 30 June 2022 and in subsequent reports if changes have occurred during the reporting period. 10.5. In the table below, please specify what measures were taken to ensure that aircraft operators complied with Implementing Regulation (EU) 2018/2066 and with Implementing Regulation (EU) 2018/2067. Add further rows if necessary. Measures taken Yes/No Comments Were inspections on aircraft operators carried out by the competent authority? Please specify the number of site inspections under comments. Was the selling of emission allowances prohibited in the case of irregularities? Were preventive measures taken to ensure aircraft operator’s compliance? If yes, please specify in the comment box the type of measures. Were any recurrent deficiencies identified as a result of preventive measures and inspection? Other, please specify: 10.6. Which penalties apply to infringements of Implementing Regulation (EU) 2018/2066, Implementing Regulation (EU) 2018/2067 and national law pursuant to Article 16(1) of Directive 2003/87/EC? Please complete the table and add further rows if necessary. Type of infringement Fines in Euros Imprisonment in months Other Min Max Min Max Failure to hold a monitoring plan approved by the competent authority Failure to submit supporting documentation in accordance with Article 12(1) of Implementing Regulation (EU) 2018/2066 Failure to monitor and implement procedures in accordance with the approved monitoring plan and Commission Implementing Regulation (EU) 2018/2066 Failure to notify changes to the monitoring plan and to update the monitoring plan in accordance with Articles 14, 15 and 16 of Implementing Regulation (EU) 2018/2066 Failure to correct discrepancies in reporting the completeness of flights Failure to submit a verified emission report by 31 March or earlier if the competent authority set an earlier deadline Failure to submit an improvement report(s) in accordance with Article 69 of Implementing Regulation (EU) 2018/2066 Failure to provide the verifier information in accordance with Article 10 of Implementing Regulation (EU) 2018/2067 The verified emission report is found not to be in line with Implementing Regulation (EU) 2018/2066 The verified tonne-kilometre report is found not to be in line with Implementing Regulation (EU) 2018/2066 Excess allowances not returned by the aircraft operator despite the return being requested by the competent authority Other, please specify: In which national law were the infringements and penalties defined? 10.7. Which infringements were found and which penalties were imposed during the reporting period pursuant to Article 16(1) of Directive 2003/87/EC? Please complete the table and add further rows if necessary. Type of infringement Actual penalties imposed in the reporting period Are there on-going proceedings related to the imposition of the penalty? Yes/No Was the penalty enforced in the same reporting period? Yes/No Fines in Euros Imprisonment in months Other Type of infringement should be selected from the list in question 10.6. Every imposed penalty should be reported in a separate line. Were penalties imposed in prior reporting periods enforced in the current reporting period? If yes, please complete the table below. Type of infringement Type of penalty (74) Reporting year in which penalty was reported 10.8. In the table below, please provide the names of aircraft operators for which excess emission penalties were imposed during the reporting period pursuant to Article 16(3) of Directive 2003/87/EC. Aircraft operator identification code (75) Name of aircraft operator 10.9. What measures would have to be taken in your Member State before requesting an operating ban from the Commission in accordance with Article 16(10) of Directive 2003/87/EC? Please specify below the types of measures. 11. The legal nature of allowances and fiscal treatment Questions 11.1, 11.2, 11.3 and 11.4 are to be answered in the report due by 30 June 2022 and in subsequent reports if changes have occurred during the reporting period. 11.1. What is the legal nature of an allowance in your Member State? 11.2. What is the financial accounting treatment of emission allowances in your Member State? 11.3. Is VAT due on the issuance of and transactions in emission allowances? Yes/No If yes, does your Member State apply the reverse-charge mechanism? Yes/No 11.4. Are emission allowances taxed? Yes/No If yes, please indicate in the table below the type of tax and tax rates that apply. Add further rows if necessary. Type of tax Tax rate applied 12. Fraud Question 12.1 and 12.2 are to be answered in the report due by 30 June 2022 and in subsequent reports if changes have occurred during the reporting period. 12.1. In the table below, please specify what arrangements are in place concerning fraudulent activities related to the free allocation of allowances. Arrangements concerning fraudulent activities Details of arrangements and procedures in national law Are procedures or processes in place for operators, aircraft operators or third parties to raise concerns over potentially fraudulent activity regarding the free allocation of allowances? If yes, please specify what procedures. Does the same legislation regulate fraudulent activities related to free allocation of allowances as other types of fraud? If no, please indicate the relevant legislation. What authorities are responsible for the investigation of fraud regarding free allocation of allowances? Do the same procedures apply to the investigation of fraud regarding free allocation of allowances in EU ETS as other types of fraud in your Member State? Yes/No. If no, please describe the procedures and the role of the EU ETS competent authority in those procedures. Do the same procedures apply to the prosecution of fraud regarding free allocation of allowances in EU ETS as other types of fraud in your Member State? Yes/No. If no, please describe the procedures and the role of the EU ETS competent authority in those procedures. In the event of prosecution for fraudulent activities, what are the maximum penalties? Please describe fines and imprisonment terms. 12.2. In the table below, please specify what arrangements are in place to ensure that competent authorities involved in the implementation of EU ETS are made aware of fraudulent activities. Arrangements concerning the communication of fraudulent activities to the competent authority Details of arrangements and procedures Is the competent authority under EU ETS informed when authorities responsible for the investigation and prosecution of fraud carried out an investigation on fraudulent activities of an operator or aircraft operator under EU ETS? If yes, please specify how. Is the competent authority informed of cases on fraudulent activities brought to court? If yes, please specify how. Is the competent authority informed of cases on fraudulent activities settled out of court? If yes, please specify how. Is the competent authority informed the verdict of the court cases on fraudulent activities? If yes, please specify how. 12.3. In the table below, please indicate the following information on fraudulent activities as far as it is known to the competent authority involved in the implementation of EU ETS in your Member State: — the number of investigations carried out in the reporting period (including ongoing); — the number of cases brought to court in the reporting period; — the number of cases settled out of court without conviction and the number of cases leading to acquittal in the reporting period; and — the number of cases in the reporting period leading to a conviction that a fraudulent activity was committed. Information concerning fraudulent activities Number Number of investigations carried out Number of cases brought to court Number of cases settled out of court without conviction and the number of cases leading to acquittal Number of cases leading to a conviction that a fraudulent activity has been committed 13. Other observations 13.1. In the table below, please provide details of any other issues that give rise to concerns in your Member State, or any other relevant information you would like to provide. Section Other information or issues of concern General Section 2 Section 3 Section 4 Section 5 Section 6 Section 7 Section 8 Section 9 Section 10 Section 11 Section 12 13.2. Have you addressed all one-off questions in this questionnaire and updated the responses to those questions where relevant? Yes/No If no, please return to the question concerned.

(1) Please select from the drop down box: central competent authority, regional competent authority, local competent authority, other. If the competent authority is a central competent authority, the number of competent authorities does not have to be completed.

(2) Please specify the number of competent authorities in the case regional or local competent authorities are selected in the left column.

(3) Please provide the telephone number, email address and website address.

(4) Regulation (EC) No 765/2008 of the European Parliament and of the Council of 9 July 2008 setting out the requirements for accreditation and repealing Regulation (EEC) No 339/93 (OJ L 218, 13.8.2008, p. 30).

(5) Please provide the telephone number, email address and website address.

(6) Commission Implementing Regulation (EU) 2018/2067 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 (OJ L 334, 31.12.2018, p. 94). That Regulation replaces Commission Regulation (EU) No 600/2012.

(7) Please provide the telephone number, email address and website address.

(8) Please provide the telephone number, email address and website address.

(9) Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a system for greenhouse gas emission allowance trading within the Union and amending Council Directive 96/61/EC (OJ L 275, 25.10.2003, p. 32).

(10) Commission Delegated Regulation (EU) 2019/331 of 19 December 2018 determining transitional Union-wide rules for harmonised free allocation of emission allowances pursuant to Article 10a of Directive 2003/87/EC of the European Parliament and of the Council, (OJ L 59, 27.2.2019, p. 8).

(11) 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).

(12) Commission Regulation (EU) No 1031/2010 of 12 November 2010 on the timing, administration and other aspects of auctioning of greenhouse gas emission allowances pursuant to Directive 2003/87/EC of the European Parliament and of the Council establishing a system for greenhouse gas emission allowances trading within the Union (OJ L 302 18.11.2010, p. 1).

(13) Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council and amending Commission Regulation (EU) No 601/2012 (OJ L 334, 31.12.2018, p. 1).

(14) This box needs only to be completed if the Member State has included activities or gases under Article 24 of Directive 2003/87/EC.

(15) This box needs only to be completed if the Member State has excluded installations under Articles 27 and 27a of Directive 2003/87/EC.

(16) Directive 2009/31/EC of the European Parliament and of the Council of 23 April 2009 on the geological storage of carbon dioxide and amending Council Directive 85/337/EEC, European Parliament and Council Directives 2000/60/EC, 2001/80/EC, 2004/35/EC, 2006/12/EC, 2008/1/EC and Regulation (EC) No 1013/2006 (OJ L 140, 5.6.2009, p. 114).

(17) Please select Article 27, 27a (1) or 27a (3).

(18) Directive 2010/75/EU of the European Parliament and of the Council of 24 November 2010 on industrial emissions (integrated pollution prevention and control) (OJ L 334, 17.12.2010, p. 17).

(19) Please select Member State specific template or Member State specific file format.

(20) Please select Member State specific template or Member State specific file format.

(21) Please note that this question does not cover biomass (including non-sustainable biofuels, bioliquids, solid biomass). Information concerning combustion of biomass is covered by question 5.15.

(22) Please select category A installation, category B installation, category C installation or installation with low emissions.

(23) Installation identification code recognised in accordance with Commission Delegated Regulation (EU) 2019/1122 of 12 March 2019 supplementing Directive 2003/87/EC of the European Parliament and of the Council as regards the functioning of the Union Registry.

(24) Please select under affected monitoring parameter: quantity of fuel, quantity of material, net calorific value, emission factor, preliminary emission factor, oxidation factor, conversion factor, carbon content, biomass fraction, or in the case of a measurement based methodology: the annual average hourly emissions in kg/h from the emission source.

(25) Emission sources which emit more than 5 000 tonnes of CO2(e) per year or which contribute more than 10 % of the total annual emissions of the installation, whichever is higher in terms of absolute emissions.

(26) Please select: calculation based methodology or measurement based methodology.

(27) Installation identification code recognised in accordance with Delegated Regulation (EU) 2019/1122.

(28) Please select:

a) applying tier 1 is technically infeasible or leads to unreasonable costs for one major source stream;

b) applying tier 1 is technically infeasible or leads to unreasonable costs for one minor source stream;

c) applying tier 1 is technically infeasible or leads to unreasonable costs for more than one major or minor source stream; or

d) applying tier 1 in the measurement based methodology is technically infeasible or leads to unreasonable costs as referred to in Article 22 of Implementing Regulation (EU) 2018/2066.

(29) Please select: quantity of fuel, quantity of material, net calorific value, emission factor, preliminary emission factor, oxidation factor, conversion factor, carbon content, biomass fraction or, in the case of a measurement based methodology, the annual average hourly emissions in kg/h from the emission source.

(30) Please select: improvement report in accordance with Article 69(1) of Implementing Regulation (EU) 2018/2066, improvement report in accordance with Article 69(3) of that Regulation or improvement report in accordance with Article 69(4) of that Regulation.

(31) Please select: transfer of inherent CO2 (Article 48), transfer of CO2 to Carbon Capture Storage (Article 49(1)(a), transfer of CO2 in PCC (Article 49(1)(b)), transfer of N2O (Article 50).

(32) Installation identification code recognised in accordance with Delegated Regulation (EU) 2019/1122

(33) The installation transferring the inherent CO2 under Article 48 of Implementing Regulation (EU) 2018/2066, the installation transferring CO2 under Article 49 of that Regulation, the installation transferring the N2O under Article 50 of that Regulation

(34) Please provide either the installation identification code of the installation receiving the inherent CO2, the installation identification code of the installations receiving CO2 pursuant to Article 49 of Implementing Regulation (EU) 2018/2066 or receiving N2O pursuant to Article 50 of that Regulation. If the receiving party is a non EU ETS consumer, please fill in ‘non EU ETS consumer’.

(35) Please provide the amount of inherent CO2 or CO2 transferred pursuant to Article 49 of Implementing Regulation (EU) 2018/2066 or the N2O transferred pursuant to Article 50 of Implementing Regulation.

(36) Installation identification code recognised in accordance with Delegated Regulation (EU) 2019/1122.

(37) Please select: risk assessment carried out by the competent authority or risk assessment carried out by the operator.

(38) Commission Delegated Regulation (EU) 2019/1603 of 18 July 2019 supplementing Directive 2003/87/EC of the European Parliament and of the Council as regards measures adopted by the International Civil Aviation Organisation for the monitoring, reporting and verification of aviation emissions for the purpose of implementing a global market-based measure (OJ L 250, 30.9.2019, p. 10).

(39) Please select: risk assessment carried out by the competent authority or risk assessment carried out by the aircraft operator.

(40) Emission reports, baseline data reports, annual activity level reports, new entrant data reports, tonne-km reports.

(41) Please complete yes/no/partly.

(42) And not reported as resolved in previous reports.

(43) Installation identification code recognised in accordance with Delegated Regulation (EU) 2019/1122.

(44) Please specify: no emission report submitted by 31 March, no positive verification opinion statement was given because of material misstatements, no positive verification opinion statement was given because of limitation of scope (Article 27(1), point (c), of Implementing Regulation (EU) 2018/2067), no positive verification opinion statement was given because of Article 27(1), point (d), of that Regulation, emission report rejected because it was not in line with Implementing Regulation (EU) 2018/2066, or emission report not verified in line with Implementing Regulation (EU) 2018/2067.

(45) Please indicate which of the following actions have been carried out or are being proposed: reminder or formal warning on imposing sanctions sent to operators, blocking of the operator holding account, imposition of fines, or other (please specify). A combination of actions is possible.

(46) Please specify: no emission report submitted by 31 March, no positive verification opinion statement was given because of material misstatements (Article 27(1), point (b), of Implementing Regulation (EU) 2018/2067), no positive verification opinion statement was given because of limitation of scope (Article 27(1), point (c), of that Regulation, no positive verification opinion statement was given because of Article 27(1), point (d), of that Regulation.

(47) Please specify: non-material misstatements, non-conformities not leading to a negative verification opinion statement, non-compliance with Implementing Regulation (EU) 2018/2066, recommendations for improvement.

(48) Please select: risk based assessment, % of installations, all category C installations, random selection, or other (if other, please specify).

(49) Please select the condition(s) as mentioned in Article 32 of Implementing Regulation (EU) 2018/2067.

(50) Please select approval by competent authority or generic authorisation under Article 34a(4) of Implementing Regulation (EU) 2018/2067.

(51) Aircraft operator identification code recognised in accordance with Delegated Regulation (EU) 2019/1122.

(52) Please select: no emission report submitted by 31 March, no positive verification opinion statement was given because of material misstatements, no positive verification opinion statement was given because of limitation of scope (Article 27(1), point (c), of Implementing Regulation (EU) 2018/2067), no positive verification opinion statement was given because of Article 27(1), point (d), of that Regulation, emission report rejected because it was not in line with Implementing Regulation (EU) 2018/2066, emission report not verified in line with Implementing Regulation (EU) 2018/2067.

(53) Please indicate which of the following actions have been carried out or are being proposed: reminder or formal warning on imposing sanctions sent to aircraft operators, blocking of the aircraft operator holding account, imposition of fines, or other (please specify). A combination of actions is possible.

(54) Please specify: no emission report submitted by 31 March, no positive verification opinion statement was given because of material misstatements, no positive verification opinion statement was given because of limitation of scope (Article 27(1), point (c), of Implementing Regulation (EU) 2018/2067), no positive verification opinion statement was given because of Article 27(1), point (d), of that Regulation.

(55) Please select: non-material misstatements, non-conformities not leading to a negative verification opinion statement, non-compliance with Implementing Regulation (EU) 2018/2066 or recommendations for improvement.

(56) Please select: non-material misstatements, non-conformities not leading to a negative verification opinion statement, non-compliance with Implementing Regulation (EU) 2018/2066 or recommendations for improvement.

(57) Please select: risk based assessment, % of aircraft operators, all large aircraft operators, random selection, or other (if other, please specify).

(58) Please select: risk based assessment, % of aircraft operators, large aircraft operators, random selection, or other (if other please specify).

(59) Please select approval by competent authority or generic authorisation under Article 34a(4) of Implementing Regulation (EU) 2018/2067.

(60) Installation identification code recognised in accordance with Delegated Regulation (EU) 2019/1122.

(61) Commission Delegated Regulation (EU) 2019/1122 of 12 March 2019 supplementing Directive 2003/87/EC of the European Parliament and of the Council as regards the functioning of the Union Registry (OJ L 177, 2.7.2019, p. 3).

(62) Aircraft operator identification code recognised in accordance with Delegated Regulation (EU) 2019/1122.

(63) Please select Member State specific template or Member State specific file format.

(64) Compared to the requirements of the Commission published template and specific file formats.

(65) Please specify: no positive verification opinion statement because of material misstatements (Article 27(1), point (b), of Implementing Regulation (EU) 2018/2067), no positive verification opinion statement because of limitation of scope (Article 27(1), point (c), of that Regulation), no positive verification opinion statement because of Article 27(1), point (d), of that Regulation.

(66) Please specify: non-material misstatements, non-conformities not leading to a negative verification opinion statement, non-compliance with Delegated Regulation (EU) 2019/331, recommendations for improvement.

(67) Please specify: no annual activity level report submitted by 31 March, no positive verification opinion statement because of material misstatement (Article 27(1), point (b), of Implementing Regulation (EU) 2018/2067), no positive verification opinion statement because of limitation of scope (Article 27(1), point (c), of Implementing Regulation (EU) 2018/2067), no positive verification opinion statement because of Article 27(1), point (d), of Implementing Regulation (EU) 2018/2067.

(68) Please specify: non-material misstatements, non-conformities not leading to a negative verification opinion statement, non-compliance with Delegated Regulation (EU) 2019/331 and Implementing Regulation (EU) 2019/1842, recommendations for improvement.

(69) Please select the criteria as mentioned in Article 32 of Implementing Regulation (EU) 2018/2067.

(70) Please select approval by competent authority or generic authorisation under Article 34a of Implementing Regulation (EU) 2018/2067.

(71) Please select fines, imprisonment or other.

(72) Please select fines, imprisonment or other.

(73) Installation identification code recognised in accordance with Delegated Regulation (EU) 2019/1122.

(74) Please select fines, imprisonment or other.

(75) Aircraft operator identification code recognised in accordance with Delegated Regulation (EU) 2019/1122.