B. METHODOLOGY

Greenhouse gas emissions from the production and use of biomass fuels, shall be calculated as follows: Greenhouse gas emissions from the production and use of biomass fuels before conversion into electricity, heating and cooling, shall be calculated as: E = e_(ec) + e_(l) + e_(p) + e_(td) + e_(u) – e_(sca) – e_(ccs) – e_(ccr), Where E= total emissions from the production of the fuel before energy conversion; e_(ec)= emissions from the extraction or cultivation of raw materials; e_(l)= annualised emissions from carbon stock changes caused by land-use change; e_(p)= emissions from processing; e_(td)= emissions from transport and distribution; e_(u)= emissions from the fuel in use; e_(sca)= emission savings from soil carbon accumulation via improved agricultural management; e_(ccs)= emission savings from CO_(2) capture and geological storage; and e_(ccr)= emission savings from CO_(2) capture and replacement. Emissions from the manufacture of machinery and equipment shall not be taken into account. In the case of co-digestion of different substrates in a biogas plant for the production of biogas or biomethane, the typical and default values of greenhouse gas emissions shall be calculated as: En_(1)E _(n) where E= greenhouse gas emissions per MJ biogas or biomethane produced from co-digestion of the defined mixture of substrates S_(n)= Share of feedstock n in energy content E_(n)= Emission in g CO_(2)/MJ for pathway n as provided in Part D of this Annex (*) S_(n)P_(n)W_(n)n_(1)W_(n) where P_(n)= energy yield [MJ] per kilogram of wet input of feedstock n (**) W_(n)= weighting factor of substrate n defined as: W_(n)I_(n)n_(1)I_(n)(1AM_(n)1SM_(n)) where: I_(n)= Annual input to digester of substrate n [tonne of fresh matter] AM_(n)= Average annual moisture of substrate n [kg water/kg fresh matter] SM_(n)= Standard moisture for substrate n (***). For animal manure used as substrate, a bonus of 45 g CO_(2)eq/MJ manure (– 54 kg CO_(2)eq/t fresh matter) is added for improved agricultural and manure management. The following values of P_(n) shall be used for calculating typical and default values: P(Maize): 4,16 [MJ_(biogas)/kg _(wet maize @ 65 % moisture)] P(Manure): 0,50 [MJ_(biogas)/kg _(wet manure @ 90 % moisture)] P(Biowaste) 3,41 [MJ_(biogas)/kg _(wet biowaste @ 76 % moisture)] The following values of the standard moisture for substrate SM_(n) shall be used: SM(Maize): 0,65 [kg water/kg fresh matter] SM(Manure): 0,90 [kg water/kg fresh matter] SM(Biowaste): 0,76 [kg water/kg fresh matter] In the case of co-digestion of n substrates in a biogas plant for the production of electricity or biomethane, actual greenhouse gas emissions of biogas and biomethane are calculated as follows: E / 1S_(n)(e_(ec,n)e_(td,feedstock,n)e_(l,n)e_(sca,n))e_(p)e_(td,product)e_(u)e_(ccs)e_(ccr) where E= total emissions from the production of the biogas or biomethane before energy conversion; S_(n)= Share of feedstock n, in fraction of input to the digester; e_(ec,n)= emissions from the extraction or cultivation of feedstock n; e_(td,feedstock,n)= emissions from transport of feedstock n to the digester; e_(l,n)= annualised emissions from carbon stock changes caused by land-use change, for feedstock n; e_(sca)= emission savings from improved agricultural management of feedstock n (*); e_(p)= emissions from processing; e_(td,product)= emissions from transport and distribution of biogas and/or biomethane; e_(u)= emissions from the fuel in use, that is greenhouse gases emitted during combustion; e_(ccs)= emission savings from CO_(2) capture and geological storage; and e_(ccr)= emission savings from CO_(2) capture and replacement. For e_(sca) a bonus of 45 g CO_(2)eq/MJ manure shall be attributed for improved agricultural and manure management in the case animal manure is used as a substrate for the production of biogas and biomethane. Greenhouse gas emissions from the use of biomass fuels in producing electricity, heating and cooling, including the energy conversion to electricity and/or heat or cooling produced, shall be calculated as follows: For energy installations delivering only heat: EC_(h)Eη_(h) For energy installations delivering only electricity: EC_(el)Eη_(el) where EC_(h,el)= Total greenhouse gas emissions from the final energy commodity. E= Total greenhouse gas emissions of the fuel before end-conversion. η_(el)= The electrical efficiency, defined as the annual electricity produced divided by the annual fuel input, based on its energy content. η_(h)= The heat efficiency, defined as the annual useful heat output divided by the annual fuel input, based on its energy content. For the electricity or mechanical energy coming from energy installations delivering useful heat together with electricity and/or mechanical energy: EC_(el)Eη_(el)(C_(el)η_(el)C_(el)η_(el)C_(h)η_(h)) For the useful heat coming from energy installations delivering heat together with electricity and/or mechanical energy: EC_(h)Eη_(h)(C_(h)η_(h)C_(el)η_(el)C_(h)η_(h)) where: EC_(h,el)= Total greenhouse gas emissions from the final energy commodity. E= Total greenhouse gas emissions of the fuel before end-conversion. η_(el)= The electrical efficiency, defined as the annual electricity produced divided by the annual energy input, based on its energy content. η_(h)= The heat efficiency, defined as the annual useful heat output divided by the annual energy input, based on its energy content. C_(el)= Fraction of exergy in the electricity, and/or mechanical energy, set to 100 % (C_(el) = 1). C_(h)= Carnot efficiency (fraction of exergy in the useful heat). The Carnot efficiency, C_(h), for useful heat at different temperatures is defined as: C_(h)T_(h)T_(0)T_(h) where: T_(h)= Temperature, measured in absolute temperature (kelvin) of the useful heat at point of delivery. T_(0)= Temperature of surroundings, set at 273,15 kelvin (equal to 0 °C). If the excess heat is exported for heating of buildings, at a temperature below 150 °C (423,15 kelvin), C_(h) can alternatively be defined as follows: C_(h)= Carnot efficiency in heat at 150 °C (423,15 kelvin), which is: 0,3546 For the purposes of that calculation, the following definitions apply: ‘cogeneration’ shall mean the simultaneous generation in one process of thermal energy and electricity and/or mechanical energy; ‘useful heat’ shall mean heat generated to satisfy an economical justifiable demand for heat, for heating or cooling purposes; ‘economically justifiable demand’ shall mean the demand that does not exceed the needs for heat or cooling and which would otherwise be satisfied at market conditions. Greenhouse gas emissions from biomass fuels shall be expressed as follows: greenhouse gas emissions from biomass fuels, E, shall be expressed in terms of grams of CO_(2) equivalent per MJ of biomass fuel, g CO_(2)eq/MJ; greenhouse gas emissions from heating or electricity, produced from biomass fuels, EC, shall be expressed in terms of grams of CO_(2) equivalent per MJ of final energy commodity (heat or electricity), g CO_(2)eq/MJ. When heating and cooling are co-generated with electricity, emissions shall be allocated between heat and electricity (as under point 1(d)), irrespective if the heat is used for actual heating purposes or for cooling. Heat or waste heat is used to generate cooling (chilled air or water) through absorption chillers. Therefore, it is appropriate to calculate only the emissions associated to the heat produced, per MJ of heat, irrespectively if the end-use of the heat is actual heating or cooling via absorption chillers. Where the greenhouse gas emissions from the extraction or cultivation of raw materials e_(ec) are expressed in unit g CO_(2)eq/dry-ton of feedstock, the conversion to grams of CO_(2) equivalent per MJ of fuel, g CO_(2)eq /MJ, shall be calculated as follows The formula for calculating greenhouse gas emissions from the extraction or cultivation of raw materials eec describes cases where feedstock is converted into biofuels in one step. For more complex supply chains, adjustments are needed for calculating greenhouse gas emissions from the extraction or cultivation of raw materials eec for intermediate products. : e_(ec)fuel_(a)gCO_(2)eqMJ fuel_(ec)e_(ec)feedstock_(a)gCO_(2)eqt_(dry)LHV_(a)MJ feedstockt dry feedstockFuel feedstock factor_(a)Allocation factor fuel_(a) Where Allocation factor fuel_(a)Energy in fuelEnergy fuelEnergy in co-products Fuel feedstock factor_(a)Ratio of MJ feedstock required to make 1 MJ fuel Emissions per dry-ton feedstock shall be calculated as follows: e_(ec)feedstock_(a)gCO_(2)eqt_(dry)e_(ec)feedstock_(a)gCO_(2)eqt_(moist)(1moisture content) Greenhouse gas emissions savings from biomass fuels shall be calculated as follows: greenhouse gas emissions savings from biomass fuels used as transport fuels: SAVING = (E_(F(t)) – E_(B))/E_(F(t)) where E_(B)= total emissions from biomass fuels used as transport fuels; and E_(F(t))= total emissions from the fossil fuel comparator for transport greenhouse gas emissions savings from heat and cooling, and electricity being generated from biomass fuels: SAVING = (EC_(F(h&c,el)) – EC_(B(h&c,el)))/EC_(F (h&c,el)), where EC_(B(h&c,el))= total emissions from the heat or electricity, EC_(F(h&c,el))= total emissions from the fossil fuel comparator for useful heat or electricity. The greenhouse gases taken into account for the purposes of point 1 shall be CO_(2), N_(2)O and CH_(4). For the purposes of calculating CO_(2) equivalence, those gases shall be valued as follows: CO_(2): 1 N_(2)O: 298 CH_(4): 25 Emissions from the extraction, harvesting or cultivation of raw materials, e_(ec), shall include emissions from the extraction, harvesting or cultivation process itself; from the collection, drying and storage of raw materials; from waste and leakages; and from the production of chemicals or products used in extraction or cultivation. Capture of CO_(2) in the cultivation of raw materials shall be excluded. Estimates of emissions from agriculture biomass cultivation may be derived from the regional averages for cultivation emissions included in the reports referred to in Article 31(4) of this Directive or the information on the disaggregated default values for cultivation emissions included in this Annex, as an alternative to using actual values. In the absence of relevant information in those reports it is allowed to calculate averages based on local farming practises based for instance on data of a group of farms, as an alternative to using actual values. Estimates of emissions from cultivation and harvesting of forestry biomass may be derived from the use of averages for cultivation and harvesting emissions calculated for geographical areas at national level, as an alternative to using actual values. For the purposes of the calculation referred to in point 1(a), emission savings from improved agriculture management, e_(sca), such as shifting to reduced or zero-tillage, improved crop/rotation, the use of cover crops, including crop residue management, and the use of organic soil improver (e.g. compost, manure fermentation digestate), shall be taken into account only if solid and verifiable evidence is provided that the soil carbon has increased or that it is reasonable to expect to have increased over the period in which the raw materials concerned were cultivated while taking into account the emissions where such practices lead to increased fertiliser and herbicide use Measurements of soil carbon can constitute such evidence, e.g. by a first measurement in advance of the cultivation and subsequent ones at regular intervals several years apart. In such a case, before the second measurement is available, increase in soil carbon would be estimated on the basis of representative experiments or soil models. From the second measurement onwards, the measurements would constitute the basis for determining the existence of an increase in soil carbon and its magnitude. . Annualised emissions from carbon stock changes caused by land-use change, e_(l), shall be calculated by dividing total emissions equally over 20 years. For the calculation of those emissions the following rule shall be applied: e_(l) = (CS_(R) – CS_(A)) × 3,664 × 1/20 × 1/P – e_(B), The quotient obtained by dividing the molecular weight of CO2 (44,010 g/mol) by the molecular weight of carbon (12,011 g/mol) is equal to 3,664. where e_(l)= annualised greenhouse gas emissions from carbon stock change due to land-use change (measured as mass of CO_(2)-equivalent per unit biomass fuel energy). ‘Cropland’ Cropland as defined by IPCC. and ‘perennial cropland’ Perennial crops are defined as multi-annual crops, the stem of which is usually not annually harvested such as short rotation coppice and oil palm. shall be regarded as one land use; CS_(R)= the carbon stock per unit area associated with the reference land use (measured as mass (tonnes) of carbon per unit area, including both soil and vegetation). The reference land use shall be the land use in January 2008 or 20 years before the raw material was obtained, whichever was the later; CS_(A)= the carbon stock per unit area associated with the actual land use (measured as mass (tonnes) of carbon per unit area, including both soil and vegetation). In cases where the carbon stock accumulates over more than one year, the value attributed to CS_(A) shall be the estimated stock per unit area after 20 years or when the crop reaches maturity, whichever the earlier; P= the productivity of the crop (measured as biomass fuel energy per unit area per year); and e_(B)= bonus of 29 g CO_(2)eq/MJ biomass fuel if biomass is obtained from restored degraded land under the conditions laid down in point 8. The bonus of 29 g CO_(2)eq/MJ shall be attributed if evidence is provided that the land: was not in use for agriculture in January 2008 or any other activity; and is severely degraded land, including such land that was formerly in agricultural use. The bonus of 29 g CO_(2)eq/MJ shall apply for a period of up to 20 years from the date of conversion of the land to agricultural use, provided that a steady increase in carbon stocks as well as a sizable reduction in erosion phenomena for land falling under (b) are ensured. ‘Severely degraded land’ means land that, for a significant period of time, has either been significantly salinated or presented significantly low organic matter content and has been severely eroded. In accordance with point 10 of Part C of Annex V to this Directive, Commission Decision 2010/335/EU Commission Decision 2010/335/EU of 10 June 2010 on guidelines for the calculation of land carbon stocks for the purpose of Annex V to Directive 2009/28/EC (OJ L 151, 17.6.2010, p. 19). , which provides for guidelines for the calculation of land carbon stocks in relation to this Directive, drawing on the 2006 IPCC Guidelines for National Greenhouse Gas Inventories – volume 4, and in accordance with Regulations (EU) No 525/2013 and (EU) 2018/841, shall serve as the basis for the calculation of land carbon stocks. Emissions from processing, e_(p), shall include emissions from the processing itself; from waste and leakages; and from the production of chemicals or products used in processing, including the CO_(2) emissions corresponding to the carbon contents of fossil inputs, whether or not actually combusted in the process. In accounting for the consumption of electricity not produced within the solid or gaseous biomass fuel production plant, the greenhouse gas emissions intensity of the production and distribution of that electricity shall be assumed to be equal to the average emission intensity of the production and distribution of electricity in a defined region. By way of derogation from this rule, producers may use an average value for an individual electricity production plant for electricity produced by that plant, if that plant is not connected to the electricity grid. Emissions from processing shall include emissions from drying of interim products and materials where relevant. Emissions from transport and distribution, e_(td), shall include emissions from the transport of raw and semi-finished materials and from the storage and distribution of finished materials. Emissions from transport and distribution to be taken into account under point 5 shall not be covered by this point. Emissions of CO_(2) from fuel in use, e_(u,) shall be taken to be zero for biomass fuels. Emissions of non-CO_(2) greenhouse gases (CH_(4) and N_(2)O) from the fuel in use shall be included in the e_(u) factor. Emission savings from CO_(2) capture and geological storage, e_(ccs), that have not already been accounted for in e_(p), shall be limited to emissions avoided through the capture and storage of emitted CO_(2) directly related to the extraction, transport, processing and distribution of biomass fuel if stored in compliance with Directive 2009/31/EC. Emission savings from CO_(2) capture and replacement, e_(ccr), shall be related directly to the production of biomass fuel they are attributed to, and shall be limited to emissions avoided through the capture of CO_(2) of which the carbon originates from biomass and which is used to replace fossil-derived CO_(2) in production of commercial products and services. Where a cogeneration unit – providing heat and/or electricity to a biomass fuel production process for which emissions are being calculated – produces excess electricity and/or excess useful heat, the greenhouse gas emissions shall be divided between the electricity and the useful heat according to the temperature of the heat (which reflects the usefulness (utility) of the heat). The useful part of the heat is found by multiplying its energy content with the Carnot efficiency, C_(h), calculated as follows: C_(h)T_(h)T_(0)T_(h) where T_(h)= Temperature, measured in absolute temperature (kelvin) of the useful heat at point of delivery. T_(0)= Temperature of surroundings, set at 273,15 kelvin (equal to 0 °C). If the excess heat is exported for heating of buildings, at a temperature below 150 °C (423,15 kelvin), C_(h) can alternatively be defined as follows: C_(h)= Carnot efficiency in heat at 150 °C (423,15 kelvin), which is: 0,3546 For the purposes of that calculation, the actual efficiencies shall be used, defined as the annual mechanical energy, electricity and heat produced respectively divided by the annual energy input. For the purposes of that calculation, the following definitions apply: ‘cogeneration’ shall mean the simultaneous generation in one process of thermal energy and electrical and/or mechanical energy; ‘useful heat’ shall mean heat generated to satisfy an economical justifiable demand for heat, for heating or cooling purposes; ‘economically justifiable demand’ shall mean the demand that does not exceed the needs for heat or cooling and which would otherwise be satisfied at market conditions. Where a biomass fuel production process produces, in combination, the fuel for which emissions are being calculated and one or more other products (‘co-products’), greenhouse gas emissions shall be divided between the fuel or its intermediate product and the co-products in proportion to their energy content (determined by lower heating value in the case of co-products other than electricity and heat). The greenhouse gas intensity of excess useful heat or excess electricity is the same as the greenhouse gas intensity of heat or electricity delivered to the biomass fuel production process and is determined from calculating the greenhouse gas intensity of all inputs and emissions, including the feedstock and CH_(4) and N_(2)O emissions, to and from the cogeneration unit, boiler or other apparatus delivering heat or electricity to the biomass fuel production process. In the case of cogeneration of electricity and heat, the calculation is performed following point 16. For the purposes of the calculations referred to in point 17, the emissions to be divided shall be e_(ec) + e_(l) + e_(sca) + those fractions of e_(p), e_(td), e_(ccs) and e_(ccr) that take place up to and including the process step at which a co-product is produced. If any allocation to co-products has taken place at an earlier process step in the life-cycle, the fraction of those emissions assigned in the last such process step to the intermediate fuel product shall be used for those purposes instead of the total of those emissions. In the case of biogas and biomethane, all co-products that do not fall under the scope of point 7 shall be taken into account for the purposes of that calculation. No emissions shall be allocated to wastes and residues. Co-products that have a negative energy content shall be considered to have an energy content of zero for the purposes of the calculation. Wastes and residues, including tree tops and branches, straw, husks, cobs and nut shells, and residues from processing, including crude glycerine (glycerine that is not refined) and bagasse, shall be considered to have zero life-cycle greenhouse gas emissions up to the process of collection of those materials irrespectively of whether they are processed to interim products before being transformed into the final product. In the case of biomass fuels produced in refineries, other than the combination of processing plants with boilers or cogeneration units providing heat and/or electricity to the processing plant, the unit of analysis for the purposes of the calculation referred to in point 17 shall be the refinery. For biomass fuels used for the production of electricity, for the purposes of the calculation referred to in point 3, the fossil fuel comparator EC_(F(el)) shall be 183 g CO_(2)eq/MJ electricity or 212 g CO_(2)eq/MJ electricity for the outermost regions. For biomass fuels used for the production of useful heat, as well as for the production of heating and/or cooling, for the purposes of the calculation referred to in point 3, the fossil fuel comparator EC_(F(h)) shall be 80 g CO_(2)eq/MJ heat. For biomass fuels used for the production of useful heat, in which a direct physical substitution of coal can be demonstrated, for the purposes of the calculation referred to in point 3, the fossil fuel comparator EC_(F(h)) shall be 124 g CO_(2)eq/MJ heat. For biomass fuels used as transport fuels, for the purposes of the calculation referred to in point 3, the fossil fuel comparator E_(F(t)) shall be 94 g CO_(2)eq/MJ.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-28 · Text as adopted (Official Journal); later amendments are not incorporated in this text.