‘(3)

“verifier” means a legal person carrying out verification activities pursuant to this Regulation and accredited by a national accreditation body pursuant to Regulation (EC) No 765/2008 and this Regulation or a natural person otherwise authorised, without prejudice to Article 5(2) of that Regulation, at the time a verification report is issued;’;

‘(6a)

“annual activity level report” means a report submitted by an operator pursuant to Article 3(3) of Commission Implementing Regulation (EU) 2019/1842 (*1);

‘(7)

“operator’s or aircraft operator’s report” means the annual emission report to be submitted by the operator or aircraft operator pursuant to Article 14(3) of Directive 2003/87/EC, the tonne-kilometre report to be submitted by the aircraft operator for the purposes of applying for the allocation of allowances pursuant to Articles 3e and 3f of that Directive, the baseline data report submitted by the operator pursuant to Article 4(2) of Delegated Regulation (EU) 2019/331, the new entrant data report submitted by the operator pursuant to Article 5(2) of that Regulation or the annual activity level report;’;

‘(c)

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

‘(30)

“activity level reporting period” means the applicable period preceding the submission of the annual activity level report pursuant to Article 3(1) of Implementing Regulation (EU) 2019/1842.’;

(i)

point (a) is replaced by the following:

(ii)

point (c) is replaced by the following:

‘(h)

the operator’s or aircraft operator’s annual emission, tonne-kilometre report, baseline data report, new entrant data report or annual activity level report, as appropriate;’;

‘(ka)

if the monitoring methodology plan was modified, a record of all modifications in accordance with Article 9 of Delegated Regulation (EU) 2019/331;’;

‘(la)

where applicable, information on how the operator has corrected non-conformities or addressed recommendations of improvements that were reported in the verification report concerning an annual activity level report from the previous year or a relevant baseline data report;’;

‘(n)

all relevant correspondence with the competent authority, in particular information related to the notification of modifications of the monitoring plan or monitoring methodology plan as well as corrections of reported data, as appropriate;’;

‘(b)

whether there have been any modifications to the monitoring plan during the reporting period;’;

‘(ba)

whether there have been any modifications to the monitoring methodology plan during the baseline period or the activity level reporting period, as appropriate;’;

‘(d)

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

‘(b)

for the purposes of verifying an operator’s baseline data report, new entrant data report or annual activity level report, the boundaries of an installation and its sub-installations;’;

‘(c)

for the purposes of verifying an operator’s emission report, baseline data report, new entrant data report or annual activity level report, the completeness of source streams and emission sources as described in the monitoring plan approved by the competent authority or monitoring methodology plan, as appropriate;’;

‘(fa)

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

(i)

the introductory sentence is replaced by the following:

‘For the purposes of verifying the operator’s baseline data report, new entrant data report or annual activity level report, the verifier shall check whether the methodology for collecting and monitoring data defined in the monitoring methodology plan is applied in the correct way, including:’;

(ii)

the following points (e) to (h) are added:

(i)

the first subparagraph is replaced by the following:

‘If the verifier identifies misstatements, non-conformities or non-compliance with Implementing Regulation (EU) 2018/2066, Delegated Regulation (EU) 2019/331 or Implementing Regulation (EU) 2019/1842 as appropriate, during the verification, it shall inform the operator or aircraft operator thereof on a timely basis and request relevant corrections.’;

(ii)

the third subparagraph is replaced by the following:

‘Where a non-compliance with Implementing Regulation (EU) 2018/2066, Delegated Regulation (EU) 2019/331 or Implementing Regulation (EU) 2019/1842 has been identified, the operator or aircraft operator shall notify the competent authority and correct the non-compliance as appropriate without undue delay.’;

(i)

the following point (ha) is inserted:

(ii)

point (i) is replaced by the following:

(iii)

point (o) is replaced by the following:

(iv)

point (r) is deleted;

(v)

the following points are inserted:

(i)

the introductory sentence is replaced by the following:

‘The verifier shall describe the misstatements, non-conformities and non-compliance with Implementing Regulation (EU) 2018/2066, Delegated Regulation (EU) 2019/331 or Implementing Regulation (EU) 2019/1842 in sufficient detail in the verification report to allow the operator or aircraft operator as well as the competent authority to understand the following:’;

(ii)

point (a) is replaced by the following:

(iii)

point (d) is replaced by the following:

(i)

points (a) and (b) are replaced by the following:

(ii)

the following point (ba) is inserted:

(iii)

the following point (ca) is inserted:

‘(3)

the verification of an operator’s emission report concerns an installation with low emissions as referred to in Article 47(2) of Implementing Regulation (EU) 2018/2066 and paragraphs (a) to (c) of point (2) are applicable.’;

‘(3a)

the verification of an operator’s annual activity level report concerns an installation as referred to in point 1, 2 or 3 whereby:

(3b)

the verification of an operator’s annual activity level report concerns an installation as referred to in point 1, 2 or 3 whereby:

(3c)

the verification of an operator’s annual activity level report concerns an installation as referred to in point 1, 2 or 3 whereby:

(a)

the introductory sentence is replaced by the following:

‘the verification of the operator’s emission report or annual activity level report concerns an installation located on an unmanned site whereby:’;

(b)

point (c) is replaced by the following:

(a)

the first paragraph is amended as follows:

(b)

the following paragraph is added:

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

(a)

in the first subparagraph, the first sentence is replaced by the following:

‘A verifier shall not outsource the closing of the agreement between the operator or aircraft operator and the verifier, the independent review or the issuance of the verification report.’;

(b)

the second subparagraph is replaced by the following:

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

‘(l)

where applicable, the reports referred to in Article 69(1) and 69(4) of Implementing Regulation (EU) 2018/2066;’;