(5)

In Annex V to Directive 2003/87/EC, the following part is added: ‘PART C Verification of emissions corresponding to the activity referred to in Annex III General Principles | 1. | Emissions corresponding to the activity referred to in Annex III shall be subject to verification. | 2. | The verification process shall include consideration of the report pursuant to Article 14(3) and of monitoring during the preceding year. It shall address the reliability, credibility and accuracy of monitoring systems and the reported data and information relating to emissions, and in particular: (a) the reported fuels released for consumption and related calculations; (b) the choice and the employment of emission factors; (c) the calculations leading to the determination of the overall emissions. | 3. | Reported emissions may only be validated if reliable and credible data and information allow the emissions to be determined with a high degree of certainty. A high degree of certainty requires the regulated entity to show that: (a) the reported data are free of inconsistencies; (b) the collection of the data has been carried out in accordance with the applicable scientific standards; and (c) the relevant records of the regulated entity are complete and consistent. | 4. | The verifier shall be given access to all sites and information in relation to the subject of the verification. | 5. | The verifier shall take into account whether the regulated entity is registered under the Union eco-management and audit scheme (EMAS). Methodology Strategic analysis | 6. | The verification shall be based on a strategic analysis of all the quantities of fuels released for consumption by the regulated entity. This requires the verifier to have an overview of all the activities through which the regulated entity is releasing the fuels for consumption and their significance for emissions. Process analysis | 7. | The verification of the data and information submitted shall, where appropriate, be carried out on the site of the regulated entity. The verifier shall use spot-checks to determine the reliability of the reported data and information. Risk analysis | 8. | The verifier shall submit all the means through which the fuels are released for consumption by the regulated entity to an evaluation with regard to the reliability of the data on the overall emissions of the regulated entity. | 9. | On the basis of this analysis the verifier shall explicitly identify any element with a high risk of error and other aspects of the monitoring and reporting procedure which are likely to contribute to errors in the determination of the overall emissions. This especially involves the calculations necessary to determine the level of the emissions from individual sources. Particular attention shall be given to those elements with a high risk of error and the abovementioned aspects of the monitoring procedure. | 10. | The verifier shall take into consideration any effective risk control methods applied by the regulated entity with a view to minimising the degree of uncertainty. Report | 11. | The verifier shall prepare a report on the validation process stating whether the report pursuant to Article 14(3) is satisfactory. This report shall specify all issues relevant to the work carried out. A statement that the report pursuant to Article 14(3) is satisfactory may be made if, in the opinion of the verifier, the total emissions are not materially misstated. Minimum competency requirement for the verifier | 12. | The verifier shall be independent of the regulated entity, carry out his or her activities in a sound and objective professional manner, and understand: (a) the provisions of this Directive, as well as relevant standards and guidance adopted by the Commission pursuant to Article 14(1); (b) the legislative, regulatory, and administrative requirements relevant to the activities being verified; and (c) the generation of all information related to all the means through which the fuels are released for consumption by the regulated entity, in particular, relating to the collection, measurement, calculation and reporting of data.’.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.