C. METHODOLOGY

Greenhouse gas emissions from the production and use of transport fuels, biofuels and bioliquids shall be calculated as follows: greenhouse gas emissions from the production and use of biofuels 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 use of the fuel; 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. Greenhouse gas emissions from the production and use of bioliquids shall be calculated as for biofuels (E), but with the extension necessary for including the energy conversion to electricity and/or heat and cooling produced, 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 bioliquid before end-conversion. η_(el)= The electrical efficiency, defined as the annual electricity produced divided by the annual bioliquid input based on its energy content. η_(h)= The heat efficiency, defined as the annual useful heat output divided by the annual bioliquid 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 bioliquid 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. 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’ means the simultaneous generation in one process of thermal energy and electricity and/or mechanical energy; ‘useful heat’ means heat generated to satisfy an economical justifiable demand for heat, for heating and cooling purposes; ‘economically justifiable demand’ means 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 biofuels and bioliquids shall be expressed as follows: greenhouse gas emissions from biofuels, E, shall be expressed in terms of grams of CO_(2) equivalent per MJ of fuel, g CO_(2)eq/MJ. greenhouse gas emissions from bioliquids, EC, 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 1(b)), 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 e_(ec) 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 e_(ec) 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 biofuels and bioliquids shall be calculated as follows: greenhouse gas emissions savings from biofuels: SAVING = (E_(F(t)) – E_(B))/E_(F(t)), where E_(B) = total emissions from the biofuel; 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 bioliquids: 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; and 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 or cultivation of raw materials, e_(ec), shall include emissions from the extraction 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 use of regional averages for cultivation emissions included in the reports referred to in Article 31(4) 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. For the purposes of the calculation referred to in point 1(a), greenhouse gas emissions 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 CO_(2) (44,010 g/mol) by the molecular weight of carbon (12,011 g/mol) is equal to 3,664. where Cropland as defined by IPCC. 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. e_(l) = annualised greenhouse gas emissions from carbon stock change due to land-use change (measured as mass (grams) of CO_(2)-equivalent per unit of biofuel or bioliquid energy (megajoules)). ‘Cropland’ and ‘perennial cropland’ 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 biofuel or bioliquid energy per unit area per year) and e_(B) = bonus of 29 g CO_(2)eq/MJ biofuel or bioliquid 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 or any other activity in January 2008; 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. The Commission shall review, by 31 December 2020, guidelines for the calculation of land carbon stocks 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). drawing on the 2006 IPCC Guidelines for National Greenhouse Gas Inventories – volume 4 and in accordance with Regulation (EU) No 525/2013 and Regulation (EU) 2018/841 of the European Parliament and of the Council Regulation (EU) 2018/841 of the European Parliament and of the Council of 30 May 2018 on the inclusion of greenhouse gas emissions and removals from land use, land use change and forestry in the 2030 climate and energy framework, and amending Regulation (EU) No 525/2013 and Decision No 529/2013/EU (OJ L 156, 19.6.2018, p. 1). . The Commission guidelines shall serve as the basis for the calculation of land carbon stocks for the purposes of this Directive. 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 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 the fuel in use, e_(u), shall be taken to be zero for biofuels and bioliquids. Emissions of non-CO_(2) greenhouse gases (N_(2)O and CH_(4)) of the fuel in use shall be included in the e_(u) factor for bioliquids. 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 fuel if stored in compliance with Directive 2009/31/EC of the European Parliament and of the Council Directive 2009/31/EC of the European Parliament and of the Council of 23 April 2009 on the geological storage of carbon dioxide and amending Council Directive 85/337/EEC, European Parliament and Council Directives 2000/60/EC, 2001/80/EC, 2004/35/EC, 2006/12/EC, 2008/1/EC and Regulation (EC) No 1013/2006 (OJ L 140, 5.6.2009, p. 114). . Emission savings from CO_(2) capture and replacement, e_(ccr), shall be related directly to the production of biofuel or bioliquid 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 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 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 fuel production process and is determined from calculating the greenhouse 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 fuel production process. In the case of cogeneration of electricity and heat, the calculation is performed following point 16. For the purposes of the calculation 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 biofuels and bioliquids, all co-products 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 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 biofuels, 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. For bioliquids used for the production of electricity, for the purposes of the calculation referred to in point 3, the fossil fuel comparator EC_(F(e)) shall be 183 g CO_(2)eq/MJ. For bioliquids 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&c)) shall be 80 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.