19.

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.