The new EU accreditation and verification regulation

SUMMARY OF:

Implementing Regulation (EU) 2018/2067 – verification of data and the accreditation of verifiers of operators’ emission reports

WHAT IS THE AIM OF THE REGULATION?

It aims to ensure that the reporting of greenhouse gas emissions* in the European Union (EU) is robust, transparent, consistent and accurate by setting out rules to check the emission reports submitted under the EU emissions trading system (EU ETS) and the accreditation of those checking operators’ reports.

KEY POINTS

This accreditation and verification regulation (AVR) relates to the EU ETS set up by Directive 2003/87/EC (see summary) and specifically to Article 15 of that directive.
It has been amended to include references to Delegated Regulation (EU) 2019/331 and Implementing Regulation (EU) 2019/1842 concerning the free allocation of emission allowances.

Compliance

There is an annual procedure of monitoring, reporting and verification of the EU ETS. This is known as the ETS compliance cycle.
Industrial installations and aircraft operators covered by the EU ETS must have an approved plan for monitoring and reporting annual emissions.
Operators must submit an annual report.
The data for a given year must be checked by an accredited verifier by 31 March of the following year.
EU rules on the compliance cycle are set out in this AVR and in the monitoring and reporting regulation – Implementing Regulation (EU) 2018/2066.

Verification

A verified report must be reliable for readers and represent faithfully what it purports to show. EU rules on public access to environmental information are set out in Directive 2003/4/EC (see summary).
The report-checking process must support quality assurance and quality control procedures and help operators or aircraft operators improve their monitoring and reporting of emissions.
The AVR sets out a number of verification rules, including:
- general obligations;
- pre-contractual obligations;
- the information provided by operators;
- a verification plan;
- data checking;
- the verification report.
The AVR also sets out rules and requirements for verifiers. These include:
- the scope of accreditation;
- the checking procedure;
- impartiality and independence.

Accreditation

The AVR sets out the rules for the accreditation of verifiers by the accreditation bodies in EU Member States. Verifiers must show that they:

have the competence to check the operators’ reports;
follow the rules and requirements of the verification process when carrying out the checks;
fulfil the requirements for verifiers.

The regulation also sets out the requirements for accreditation bodies.

FROM WHEN DOES THE REGULATION APPLY?

It has applied since 1 January 2019.
It repealed and replaced Regulation (EU) No 600/2012 as of 31 December 2018.

BACKGROUND

For further information, see:

Monitoring, reporting and verification of EU ETS emissions (European Commission).

KEY TERMS

Emissions. The release of greenhouse gases into the atmosphere from sources in an installation or the release from an aircraft performing an aviation activity listed in Annex I of the gases specified in respect of that activity (Directive 2003/87/EC, Article 3(b)).

MAIN DOCUMENT

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, pp. 94–134).

Successive amendments to Regulation (EU) 2018/2067 have been incorporated in the original text. This consolidated version is of documentary value only.

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