1.
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.
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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.