HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"EN
12.7.2012 Official
Journal
of
the
European
Union L
181/1
II
(Non-legislative acts)
REGULATIONS
COMMISSION REGULATION (EU) No 600/2012
of 21 June 2012
on the verification of greenhouse gas emission reports and tonne-kilometre reports and the
accreditation of verifiers pursuant to Directive 2003/87/EC of the European Parliament and of
the Council
(Text with EEA relevance)
THE EUROPEAN COMMISSION,
facilitate the free movement of services and service
providers in the Union while maintaining a high
quality of service. Union harmonisation of the rules for
accreditation and verification relating to the Union’s
Having regard to the Treaty on the Functioning of the European
emissions trading scheme should contribute to a
Union,
competitive market for verifiers while ensuring trans
parency and information for operators and aircraft oper
ators.
Having regard to Directive 2003/87/EC of the European
Parliament and of the Council of 13 October 2003 establishing
a scheme for greenhouse gas emission allowance trading within
the Community and amending Council Directive 96/61/EC ( 1 ),
and in particular the fourth paragraph of Article 15 thereof,
(3) When
implementing
Article
15
of
Directive
2003/87/EC,
it is necessary to ensure a synergy between the compre
hensive framework for accreditation established by Regu
lation (EC) No 765/2008 of the European Parliament and
Whereas:
of the Council of 9 July 2008 setting out the
requirements for accreditation and market surveillance
relating to the marketing of products and repealing Regu
lation (EEC) No 339/93 ( 4 ) and related provisions of
(1) An
overall
framework
of
rules
for
the
accreditation
of
Decision No 768/2008/EC of the European Parliament
verifiers is necessary to ensure that the verification of
and of the Council of 9 July 2008 on a common
operator’s or aircraft operator’s reports in the
framework for the marketing of products, and repealing
framework of the Union’s greenhouse gas emission
Council Decision 93/465/EEC ( 5 ) on one hand, and the
allowance trading scheme, to be submitted in accordance
specific features of the Union’s greenhouse gas emission
with Commission Regulation (EU) No 601/2012 of
trading scheme and requirements that are essential for
21 June 2012 on the monitoring and reporting of
the effective implementation of Directive 2003/87/EC
greenhouse gas emissions pursuant to Directive
on the other hand. Regulation (EC) No 765/2008
2003/87/EC of the European Parliament and of the
should continue to apply to those aspects of accredi
Council ( 2 ), is carried out by verifiers that possess the
tation of verifiers which are not dealt with by this Regu
technical competence to perform the entrusted task in
lation. In particular, it should be ensured that where, due
an independent and impartial manner and in conformity
to the internal practices of a Member State, an alternative
with the requirements and principles set out in this Regu
procedure to accreditation, namely, the certification of
lation.
verifiers that are natural persons, is carried out by a
national authority appointed by that Member State in
accordance with Regulation (EC) No 765/2008, the
Member State concerned shall provide documentary
(2) Directive
2006/123/EC
of
the
European
Parliament
and
evidence that such authority meets a level of credibility
of the Council of 12 December 2006 on services in the
similar to national accreditation bodies that have
internal market ( 3 ) established a general framework to
successfully undergone peer evaluation organised by the
body recognised under Article 14 of that Regulation.
( 1 ) OJ L 275, 25.10.2003, p. 32.
( 2 ) See page 30 of this Official Journal.
( 4 ) OJ L 218, 13.8.2008, p. 30.
( 3 ) OJ L 376, 27.12.2006, p. 36.
( 5 ) OJ L 218, 13.8.2008, p. 82.

---

L 181/2
EN
Official Journal of the European Union
12.7.2012
(4) Regulation
(EC)
No
1221/2009
of
the
European (8) In
accordance
with
the
principles
of
Annex
V
of
Parliament and of the Council of 25 November 2009
Directive 2003/87/EC, the verifier should apply a risk-
on the voluntary participation by organisations in a
based approach with the aim of reaching a verification
Community eco-management and audit scheme (EMAS),
opinion providing reasonable assurance that the total
repealing Regulation (EC) No 761/2001 and Commission
emissions or tonne-kilometres are not materially
Decisions 2001/681/EC and 2006/193/EC ( 1 ) provides
misstated and the report can be verified as satisfactory.
for an independent and neutral accreditation or
The level of assurance should relate to the depth and
licensing system for environmental verifiers. For reasons
detail of verification activities carried out during the
of coherence and to reduce the administrative burden
verification and the wording of the verification opinion
imposed on the Member States and economic operators,
statement. The verifier should be obliged, in the light of
it is appropriate to take account of synergies between
the findings and information obtained during the verifi
that and this Regulation.
cation process, to adjust one or more activities in the
verification process to meet the requirements for
achieving reasonable assurance.
(5) The
system
of
verification
and
accreditation
should
avoid
any unnecessary duplication of procedures and organi
sations established pursuant to other Union legal
(9) To
avoid
entanglement
between
the
role
of
the
instruments that would result in an increased burden
competent authority and the verifier, the responsibilities
for Member States or economic operators. Therefore, it
of a verifier when carrying out verification should be
is appropriate to draw on best practices resulting from
clearly defined. The verifier should take the monitoring
the application of harmonised standards adopted by the
plan approved by the competent authority as a reference
European Committee for Standardisation on the basis of
point and assess whether this plan and the procedures
a remit issued by the Commission in accordance with
described in this plan have been implemented correctly.
Directive 98/34/EC of the European Parliament and of
Where the verifier identifies non-compliance with Regu
the Council of 22 June 1998 laying down a procedure
lation (EU) No 601/2012, it should be the responsibility
for the provision of information in the field of technical
of the verifier to report this non-compliance issue in the
standards and regulations and of rules on Information
verification report.
Society services ( 2 ), such as the harmonised standard
concerning general requirements for accreditation
bodies accrediting conformity assessment bodies, and
the harmonised standard concerning requirements for
(10) Full
understanding
of
the
activities
of
an
operator
or
an
greenhouse gas validation and verification bodies for
aircraft operator is necessary for the performance of an
use in accreditation or other forms of recognition, the
effective verification of an operator’s or aircraft operator’s
references of which have been published in the Official
report. A verifier should only perform the requested
Journal of the European Union, as well as Document
verification activities after it has ascertained following a
EA-6/03 and other technical documents developed by
preliminary assessment that it is competent to do so. In
the European co-operation for Accreditation or by
the pursuit of a high-quality level of verification activities,
other bodies.
harmonised rules should be developed for a preliminary
assessment to determine whether a verifier is competent,
independent and impartial to carry out the requested
verification activities in accordance with the rules and
principles set out in this Regulation.
(6) When
establishing
harmonised
rules
for
the
verification
of operator’s or aircraft operator’s reports and the
accreditation of verifiers, it is necessary to ensure that
the burden imposed on operators emitting a lower
(11) Provision
of
relevant
information
between
the
operator
amount of carbon dioxide (CO 2 ) per year, on aircraft
or the aircraft operator and the verifier is essential in all
operators considered small emitters within the meaning
facets of the verification process, in particular in the pre-
of Regulation (EU) No 601/2012, as well as on the
contractual phase, in the performance of a strategic
available resources of the Member States is not dispro
analysis by the verifier and throughout the verification.
portionate to the aims pursued.
It is necessary to establish a set of harmonised
requirements that should govern this provision of
information between the operator or aircraft operator
and the verifier at all times.
(7) Article
27
of
Directive
2003/87/EC
allows
Member
States to exclude small installations, subject to equivalent
measures, from the Union’s greenhouse gas emission
allowance trading scheme provided that the conditions
(12) All verification activities in the verification process are
contained in that Article are met. This Regulation should
interconnected and should be concluded with the
not apply directly to those installations excluded
issuance of a verification report by the verifier containing
pursuant to Article 27 of Directive 2003/87/EC unless
a verification statement that is commensurate with the
the Member State decides that this Regulation should
outcome of the verification assessment. Harmonised
apply.
requirements for the verification reports and the
performance of the verification activities should be estab
( 1 ) OJ L 342, 22.12.2009, p. 1.
lished to ensure that verification reports and verification
( 2 ) OJ L 204, 21.7.1998, p. 37.
activities in the Member States meet the same standards.

---

EN
12.7.2012 Official
Journal
of
the
European
Union L
181/3
(13) Analysing the susceptibility of reported data to
successfully undergone peer evaluation organised by the
misstatements that could be material is an essential
body recognised under Article 14 of Regulation (EU)
part of the verification process and determines how the
No 765/2008 should be presumed to fulfil the
verification activities should be carried out by the verifier.
procedural requirements imposed on national accredi
Every element in the verification process is therefore
tation bodies such as requirements on the structure of
strongly linked to the outcome of the analysis of these
a national accreditation body, setting up a competence
risks of misstatements.
process, setting up the necessary procedures and
management system and arrangements to safeguard the
confidentiality of information obtained and should be
(14) Specific
provision
should
be
made
for
the
verification
of
exempted from undergoing a new peer evaluation
the report of aircraft operators and that of operators of
following the entry into force of this Regulation. In
sites which are subject to Directive 2009/31/EC of the
accordance with Directive 2003/4/EC of the European
European Parliament and of the Council of 23 April
Parliament and of the Council of 28 January 2003 on
2009 on the geological storage of carbon dioxide and
public access to environmental information and repealing
amending Council Directive 85/337/EEC, European
Council Directive 90/313/EEC
( 2 ), environmental
Parliament and Council Directives 2000/60/EC,
information contained in verified operator’s or aircraft
2001/80/EC, 2004/35/EC, 2006/12/EC, 2008/1/EC and
operator’s reports held by the public authorities should
Regulation (EC) No 1013/2006 ( 1 ).
be made public to ensure transparency, subject to certain
confidentiality requirements.
(15) Correct and effective reporting of greenhouse gas
emissions by the operator or the aircraft operator is
essential for the implementation of Directive
(20) Effective cooperation between national accreditation
2003/87/EC. To ensure the proper functioning of the
bodies, or where applicable, other national authorities,
monitoring and reporting process, continuous
and competent authorities is essential for the proper
improvement of the operator or aircraft operator’s
functioning of the greenhouse gas emission allowance
performance should be part of the verification activities
scheme and the supervision on the quality of verification.
performed by the verifier.
For reasons of transparency, it is necessary to ensure that

the national accreditation bodies, or where applicable,
other national authorities, and competent authorities
establish effective means of information exchange.
(16) Verification
activities
and
the
issuance
of
verification
Information exchanges between competent authorities
reports should only be carried out by verifiers and
and between competent authorities and national accredi
their personnel that are competent. Verifiers should
tation bodies or other national authorities should be
establish and continuously improve internal processes
governed by the strictest guarantees of confidentiality
that ensure that all personnel involved in the verification
and professional secrecy and be handled in accordance
activities are competent to perform the tasks entrusted to
with applicable national and Union law.
them. The criteria for determining whether a verifier is

competent should be the same in all Member States and
should be verifiable, objective and transparent.
(21) The
measures
provided
for
in
this
Regulation
are
in
accordance with the opinion of the Climate Change
(17) The
national
accreditation
body
established
pursuant
to
Committee,
Regulation (EC) No 765/2008 should be empowered to
accredit and issue an authoritative statement concerning
the competence of a verifier to perform the verification
activities pursuant to this Regulation, adopt adminis
HAS ADOPTED THIS REGULATION:
trative measures and carry out the surveillance of
verifiers.
CHAPTER I
(18) A
Member
State
that
does
not
consider
it
economically
GENERAL PROVISIONS
meaningful or sustainable to establish a national accredi
Article 1
tation body or to carry out accreditation activities should
have recourse to the national accreditation body of
Subject matter
another Member State. Only national accreditation
bodies that have undergone a successful peer evaluation
This Regulation lays down provisions for the verification of
organised by the body recognised under Article 14 of
reports submitted pursuant to Directive 2003/87/EC and for
Regulation (EC) No 765/2008 should be permitted to
the accreditation and supervision of verifiers.
perform the accreditation activities pursuant to this Regu
lation.
This Regulation also specifies, without prejudice to Regulation
(EC) No 765/2008, provisions for the mutual recognition of
(19) National accreditation bodies that demonstrate
verifiers and peer evaluation of national accreditation bodies
conformity with this Regulation and that have already
pursuant to Article 15 of Directive 2003/87/EC.
( 1 ) OJ L 140, 5.6.2009, p. 114.
( 2 ) OJ L 41, 14.2.2003, p. 26.

---

L 181/4
EN
Official Journal of the European Union
12.7.2012
Article 2
(8) ‘competence’ means the ability to apply knowledge and
skills to carry out an activity;
Scope
This Regulation shall apply to the verification of greenhouse gas
emissions and tonne-kilometre data occurring from 1 January
(9) ‘materiality level’ means the quantitative threshold or cut-
2013, reported pursuant to Article 14 of Directive 2003/87/EC.
off point above which misstatements, individually or when
aggregated with other misstatements, are considered
material by the verifier;
Article 3
Definitions
(10) ‘control system’ means the operator’s or aircraft operator’s
For the purposes of this Regulation, in addition to the defi
risk assessment and entire set of control activities,
nitions laid down in Article 3 of Directive 2003/87/EC and
including the continuous management thereof, that an
Article 3 of Regulation (EU) No 601/2012, the following defi
operator or aircraft operator has established, documented,
nitions shall apply:
implemented and maintained pursuant to Article 58 of
Regulation (EU) No 601/2012;
(1) ‘detection risk’ means the risk that the verifier does not
detect a material misstatement;
(11) ‘control activities’ means any acts carried out or measures
implemented by the operator or aircraft operator to
mitigate inherent risks;
(2) ‘accreditation’ means attestation by a national accreditation
body that a verifier meets the requirements set by
(12) ‘non-conformity’ means one of the following:
harmonised standards, within the meaning of point 9 of
Article 2 of Regulation (EC) No
765/2008, and
requirements set out in this Regulation to carry out the
verification of an operator’s or aircraft operator’s report
(a) for the purposes of verifying an operator’s emission
pursuant to this Regulation;
report, any act or omission of an act by the
operator that is contrary to the greenhouse gas
emissions permit and the requirements in the moni
toring plan approved by the competent authority;
(3) ‘verifier’ means a legal person or another legal entity
carrying out verification activities pursuant to this Regu
lation and accredited by a national accreditation body
pursuant to Regulation (EC) No 765/2008 and this Regu
(b) for the purposes of verifying an aircraft operator’s
lation or a natural person otherwise authorised, without
emission or tonne-kilometre report, any act or
prejudice to Article 5(2) of that Regulation, at the time a
omission of an act by the aircraft operator that is
verification report is issued;
contrary to the requirements in the monitoring plan
approved by the competent authority;
(4) ‘verification’ means the activities carried out by a verifier to
issue a verification report pursuant to this Regulation;
(c) for the purposes of accreditation pursuant to Chapter
IV, any act or omission of an act by the verifier that is
contrary to the requirements of this Regulation;
(5) ‘material misstatement’ means a misstatement that, in the
opinion of the verifier, individually or when aggregated
(13) ‘site’ means, for the purposes of verifying the emission or
with other misstatements, exceeds the materiality level or
tonne-kilometre report of an aircraft operator, the
could affect the treatment of the operator’s or aircraft
locations where the monitoring process is defined and
operator’s report by the competent authority;
managed, including the locations where relevant data
and information are controlled and stored;
(6) ‘operator’s or aircraft operator’s report’ means the annual
emission report to be submitted by the operator or aircraft
(14) ‘control environment’ means the environment in which the
operator pursuant to Article 14(3) of Directive
internal control system functions and the overall actions of
2003/87/EC or the tonne-kilometre report to be
an operator’s or aircraft operator’s management to ensure
submitted by the aircraft operator for the purposes of
awareness of this internal control system;
applying for the allocation of allowances pursuant to
Articles 3e and 3f of that Directive;
(15) ‘inherent risk’ means the susceptibility of a parameter in
the operator’s or aircraft operator’s report to misstatements
(7) ‘scope of accreditation’ means activities referred to in
that could be material, individually or when aggregated
Annex I for which accreditation is sought or has been
with other misstatements, before taking into consideration
granted;
the effect of any related control activities;

---

EN
12.7.2012 Official
Journal
of
the
European
Union L
181/5
(16) ‘control risk’ means the susceptibility of a parameter in the
(26) ‘lead assessor’ means an assessor who is given the overall
operator’s or aircraft operator’s report to misstatements
responsibility for the assessment of a verifier pursuant to
that could be material, individually or when aggregated
this Regulation;
with other misstatements, and that will not be prevented
or detected and corrected on a timely basis by the control
system;
(27) ‘misstatement’ means an omission, misrepresentation or
error in the operator’s or aircraft operator’s reported
data, not considering the uncertainty permissible
(17) ‘verification risk’ means the risk, being a function of
pursuant to Article 12(1)(a) of Regulation (EU)
inherent risk, control risk and detection risk, that the
No 601/2012.
verifier expresses an inappropriate verification opinion
when the operator’s or aircraft operator’s report is not
free of material misstatements;
Article 4
Presumption of conformity
(18) ‘reasonable assurance’ means a high but not absolute level
Where a verifier demonstrates its conformity with the criteria
of assurance, expressed positively in the verification
laid down in the relevant harmonised standards, within the
opinion, as to whether the operator’s or aircraft operator’s
meaning of point 9 of Article 2 of Regulation (EC)
report subject to verification is free from material
No 765/2008, or parts thereof, the references of which have
misstatement;
been published in the Official Journal of the European Union, it
shall be presumed to comply with the requirements set out in
Chapters II and III of this Regulation in so far as the applicable
harmonised standards cover those requirements.
(19) ‘analytical procedures’ means the analysis of fluctuations
and trends in the data including an analysis of the rela
tionships that are inconsistent with other relevant
Article 5
information or that deviate from predicted amounts;
General framework for accreditation
Where no specific provisions concerning the composition of the
(20) ‘internal verification documentation’ means all internal
national accreditation bodies or the activities and requirements
documentation that a verifier has compiled to record all
linked to accreditation are laid down in this Regulation, the
documentary evidence and justification of activities that
relevant provisions of Regulation (EC) No 765/2008 shall apply.
are carried out for the verification of an operator’s or
aircraft operator’s report;
CHAPTER II
VERIFICATION
(21) ‘EU ETS lead auditor’ means an EU ETS auditor in charge
of directing and supervising the verification team, who is
Article 6
responsible for performing and reporting on the verifi
cation of an operator’s or aircraft operator’s report;
Reliability of verification
A verified emissions report shall be reliable for users. It shall
represent faithfully that which it either purports to represent or
(22) ‘EU ETS auditor’ means an individual member of a verifi
may reasonably be expected to represent.
cation team responsible for conducting a verification of an
operator’s or aircraft operator’s report other than the EU
ETS lead auditor;
The process of verifying emission reports shall be an effective
and reliable tool in support of quality assurance and quality
control procedures, providing information upon which an
(23) ‘technical expert’ means a person who provides detailed
operator or aircraft operator can act to improve performance
knowledge and expertise on a specific subject matter
in monitoring and reporting emissions.
needed for the performance of verification activities for
the purposes of Chapter III and for the performance of
Article 7
accreditation activities for the purposes of Chapter V;
General obligations of the verifier
1. The
verifier
shall
carry
out
the
verification
and
the
(24) ‘level of assurance’ means the degree of assurance the
activities required by this Chapter with the aim of providing a
verifier provides on the verification report based on the
verification report that concludes with reasonable assurance that
objective to reduce the verification risk according to the
the operator’s or aircraft operator’s report is free from material
circumstances of the verification engagement;
misstatements.
(25) ‘assessor’ means a person assigned by a national accredi
2. The
verifier
shall
plan
and
perform
the
verification
with
tation body to perform individually or as part of an
an attitude of professional scepticism recognising that circum
assessment team an assessment of a verifier pursuant to
stances may exist that cause the information in the operator’s or
this Regulation;
aircraft operator’s report to contain material misstatements.

---

L 181/6
EN
Official Journal of the European Union
12.7.2012
3. The
verifier
must
carry
out
verification
in
the
public
Article 8
interest, independent of the operator or aircraft operator and
the competent authorities responsible for Directive 2003/87/EC.
Pre-contractual obligations
1. Before
accepting
a
verification
engagement,
a
verifier
shall
obtain a proper understanding of the operator or aircraft
4. During
the
verification,
the
verifier
shall
assess
whether:
operator and assess whether it can undertake the verification.
For this purpose the verifier shall at least:
(a) the operator’s or aircraft operator’s report is complete and
meets the requirements laid down in Annex X of Regulation
(EU) No 601/2012;
(a) evaluate the risks involved to undertake the verification of
the operator’s or aircraft operator’s report in accordance
with this Regulation;
(b) the operator or aircraft operator has acted in compliance
with the requirements of the greenhouse gas emissions
permit and the monitoring plan approved by the
(b) undertake a review of the information supplied by the
competent authority, where the verification of an operator’s
operator or aircraft operator to determine the scope of
emission report is concerned, and with the requirements of
the verification;
the monitoring plan approved by the competent authority,
where the verification of an aircraft operator’s emission or
tonne-kilometre report is concerned;
(c) assess whether the engagement falls within the scope of its
accreditation;
(c) the data in the operator’s or aircraft operator’s report are
free from material misstatements;
(d) assess whether it has the competence, personnel and
resources required to select a verification team capable of
(d) information can be provided in support of the operator’s or
dealing with the complexity of the installation or the aircraft
aircraft operator’s data flow activities, control system and
operator’s activities and fleet as well as whether it is capable
associated procedures to improve the performance of their
of successfully completing the verification activities within
monitoring and reporting.
the timeframe required;
For the purpose of point (c) of this paragraph, the verifier shall
(e) assess whether it is capable of ensuring that the potential
obtain clear and objective evidence from the operator or aircraft
verification team at its disposal holds all the competence,
operator to support the reported aggregated emissions or tonne-
and persons required to carry out verification activities for
kilometres taking into account all other information provided in
that specific operator or aircraft operator;
the operator’s or aircraft operator’s report.
5. Where the verifier discovers that an operator or an aircraft
(f) determine, for each verification engagement requested, the
operator is not complying with Regulation (EU) No 601/2012,
time allocation needed to properly carry out the verification.
that irregularity shall be included in the verification report even
if the monitoring plan concerned is approved by the competent
authority.
2. The
operator
or
aircraft
operator
shall
provide
the
verifier
with all relevant information that enables the verifier to carry
out the activities referred to in paragraph 1.
6. Where
the
monitoring
plan
has
not
been
approved
by
the
competent authority pursuant to Article 11 of Regulation (EU)
No 601/2012, is incomplete or where significant modifications
referred to in Article 15(3) or (4) of that Regulation have been
Article 9
made during the reporting period which have not been
accordingly approved by the competent authority, the verifier
Time allocation
shall advise the operator or aircraft operator to obtain the
1. When
determining
the
time
allocation
for
a
verification
necessary approval from the competent authority.
engagement referred to in Article 8(1)(f), the verifier shall at
least take into account:
Following the approval by the competent authority, the verifier
shall continue, repeat or adapt the verification activities accord
ingly.
(a) the complexity of the installation or the aircraft operator’s
activities and fleet;
Where the approval has not been obtained before the issue of
the verification report, the verifier shall report this in the verifi
(b) the level of information and the complexity of the moni
cation report.
toring plan approved by the competent authority;

---

EN
12.7.2012 Official
Journal
of
the
European
Union L
181/7
(c) the required materiality level;
(g) where applicable, the operator’s sampling plan referred to
in Article 33 of Regulation (EU) No 601/2012 as approved
by the competent authority;
(d) the complexity and completeness of the data flow activities
and the control system of the operator or aircraft operator;
(h) where the monitoring plan was modified during the
(e) the location of information and data related to greenhouse
reporting period, a record of all those modifications in
gas emissions or tonne-kilometre data.
accordance with Article 16(3) of Regulation (EU)
No 601/2012;
2. The
verifier
shall
ensure
that
the
verification
contract
provides for a possibility of time to be charged in addition to
(i) where
applicable,
the
report
referred
to
in
Article
69(4)
of
the time agreed in the contract, where such additional time is
Regulation (EU) No 601/2012;
found to be needed for the strategic analysis, risk analysis or
other verification activities. The situations where the additional
time may be applied shall include at least the following:
(j) the verification report from the previous year if the verifier
did not carry out the verification for that particular
(a) during the verification where the data flow activities, control
operator or aircraft operator the previous year;
activities or logistics of the operator or aircraft operator
seem to be more complex than initially anticipated;
(k) all relevant correspondence with the competent authority,
in particular information related to the notification of
(b) where misstatements, non-conformities, insufficient data or
modifications of the monitoring plan;
errors in the data sets are identified by the verifier during
the verification.
(l) information
on
databases
and
data
sources
used
for
moni
3. The
verifier
shall
document
the
time
allocated
in
the
toring and reporting purposes, including those from Euro
internal verification documentation.
control;
Article 10
(m) where the verification concerns the emission report of an
Information from an operator or aircraft operator
installation carrying out the geological storage of
greenhouse gases in a storage site permitted under
1. Before
the
strategic
analysis
and
at
other
points
of
time
Directive 2009/31/EC, the monitoring plan required by
during the verification, the operator or aircraft operator shall
that Directive and the reports required by Article 14 of
provide the verifier with all of the following:
that Directive, covering at least the reporting period of
the emissions report to be verified;
(a) the operator’s greenhouse gas emissions permit when this
concerns the verification of an operator’s emission report;
(n) where applicable, the approval of the competent authority
for not carrying out site visits for installations pursuant to
(b) the latest version of the operator’s or aircraft operator’s
Article 31(1);
monitoring plan as well as any other relevant versions of
the monitoring plan approved by the competent authority,
including evidence of the approval;
(o) any other relevant information necessary for the planning
and carrying out of the verification.
(c) a description of the operator’s or aircraft operator’s data
flow activities;
2. Before the verifier issues the verification report, the
operator or aircraft operator shall provide it with the final auth
(d) the operator’s or aircraft operator’s risk assessment referred
orised and internally validated operator’s or aircraft operator’s
to in Article 58(2)(a) of Regulation (EU) No 601/2012, and
report.
an outline of the overall control system;
(e) the procedures mentioned in the monitoring plan as
Article 11
approved by the competent authority, including procedures
Strategic analysis
for data flow activities and control activities;
1. At the beginning of the verification the verifier shall assess
the likely nature, scale and complexity of the verification tasks
(f) the operator’s or aircraft operator’s annual emission or
by carrying out a strategic analysis of all activities relevant to
tonne-kilometre report, as appropriate;
the installation or the aircraft operator.

---

L 181/8
EN
Official Journal of the European Union
12.7.2012
2. For
the
purposes
of
understanding
the
activities
carried (c) whether those modifications have been notified to the
out by the installation or the aircraft operator, the verifier
competent authority pursuant to Article 15(1) or Article 23
shall collect and review the information needed to assess that
of Regulation (EU) No 601/2012 or approved by the
the verification team is sufficiently competent to carry out the
competent authority in accordance with Article 15(2) of
verification, to determine that the time allocation indicated in
that Regulation.
the contract has been set correctly and to ensure that it is able
to conduct the necessary risk analysis. The information shall
include at least:
Article 12
Risk analysis
(a) the information referred to in Article 10(1);
1. The
verifier
shall
identify
and
analyse
the
following
elements to design, plan and implement an effective verification:
(b) the required materiality level;
(a) the inherent risks;
(c) where the verifier is carrying out the verification for the
(b) the control activities;
same operator or aircraft operator, the information
obtained from the verification in previous years.
(c) where control activities referred to in point (b) have been
implemented, the control risks concerning the effectiveness
3. When
reviewing
the
information
referred
to
in
paragraph
of these control activities.
2, the verifier shall at least assess the following:
2. When
identifying
and
analysing
the
elements
referred
to
(a) for the purposes of the verification of the operator’s
in paragraph 1, the verifier shall at least consider:
emission report, the category of the installation referred to
in Article 19 of Regulation (EU) No 601/2012 and the
activities carried out at that installation;
(a) the findings from the strategic analysis referred to in
Article 11(1);
(b) for the purposes of the verification of the aircraft operator’s
(b) the information referred to in Article 10(1) and
emission or tonne- kilometre report, the size and nature of
Article 11(2)(c);
the aircraft operator, the distribution of information in
different locations as well as the number and type of flights;
(c) the materiality level referred to in Article 11(2)(b).
(c) the monitoring plan approved by the competent authority
as well as the specifics of the monitoring methodology laid
3. Where the verifier has determined that the operator or
down in that monitoring plan;
aircraft operator has failed to identify the relevant inherent
risks and control risks in its risk assessment, the verifier shall
inform the operator or aircraft operator thereof.
(d) the nature, scale and complexity of emission sources and
source streams as well as the equipment and processes that
have resulted in emissions or tonne-kilometre data,
4. Where
appropriate
according
to
the
information
obtained
including the measurement equipment described in the
during the verification, the verifier shall revise the risk analysis
monitoring plan, the origin and application of calculation
and modify or repeat the verification activities to be performed.
factors and other primary data sources;
Article 13
(e) the data flow activities, the control system and the control
Verification plan
environment.
1. The
verifier
shall
draft
a
verification
plan
commensurate
with the information obtained and the risks identified during
4. When carrying out the strategic analysis, the verifier shall
the strategic analysis and the risk analysis, and including at least:
check the following:
(a) a verification programme describing the nature and scope of
the verification activities as well as the time and manner in
(a) whether the monitoring plan presented to it is the most
which these activities are to be carried out;
recent version approved by the competent authority;
(b) a test plan setting out the scope and methods of testing the
(b) whether there have been any modifications of the moni
control activities as well as the procedures for control activ
toring plan during the reporting period;
ities;

---

EN
12.7.2012 Official
Journal
of
the
European
Union L
181/9
(c) a data sampling plan setting out the scope and methods of
Article 14
data sampling related to data points underlying the
aggregated emissions in the operator or aircraft operator’s
Verification activities
emission report or the aggregated tonne-kilometre data in
The verifier shall implement the verification plan and, based on
the aircraft operator’s tonne-kilometre report.
the risk analysis, the verifier shall check the implementation of
the monitoring plan as approved by the competent authority.
2. The verifier shall set up the test plan referred to in point
(b) of paragraph 1 in a manner that allows it to determine the
To that end, the verifier shall at least carry out substantive
extent to which the relevant control activities may be relied on
testing consisting of analytical procedures, data verification
for the purposes of assessing compliance with the requirements
and checking the monitoring methodology and check the
mentioned in Article 7(4)(b).
following:
When determining the sampling size and sampling activities for
(a) the data flow activities and the systems used in the data
testing the control activities, the verifier shall consider the
flow, including information technology systems;
following elements:
(b) whether the control activities of the operator or aircraft
operator are appropriately documented, implemented, main
(a) the inherent risks;
tained and effective to mitigate the inherent risks;
(b) the control environment;
(c) whether the procedures listed in the monitoring plan are
effective to mitigate the inherent risks and control risks and
whether the procedures are implemented, sufficiently docu
(c) the relevant control activities;
mented and properly maintained.
(d) the requirement to deliver a verification opinion with
For the purposes of point (a) of the second paragraph, the
reasonable assurance.
verifier shall track the data flow following the sequence and
interaction of the data flow activities from primary source
data to the compilation of the operator’s or aircraft operator’s
3. When
determining
the
sampling
size
and
sampling report.
activities for sampling the data referred to in point (c) of
paragraph 1, the verifier shall consider the following elements:
Article 15
Analytical procedures
(a) the inherent risks and control risks;
1. The
verifier
shall
use
analytical
procedures
to
assess
the
plausibility and completeness of data where the inherent risk,
the control risk and the aptness of the operator’s or aircraft
(b) the results of the analytical procedures;
operator’s control activities show the need for such analytical
procedures.
(c) the requirement to deliver a verification opinion with
reasonable assurance;
2. In
carrying
out
the
analytical
procedures
referred
to
in
paragraph 1, the verifier shall assess reported data to identify
potential risk areas and to subsequently validate and tailor the
(d) the materiality level;
planned verification activities. The verifier shall at least:
(e) the materiality of the contribution of an individual data
(a) assess the plausibility of fluctuations and trends over time or
element to the overall data set.
between comparable items;
(b) identify immediate outliers, unexpected data and data gaps.
4. The
verifier
shall
set
up
and
implement
the
verification
plan such that the verification risk is reduced to an acceptable
level to obtain reasonable assurance that the operator’s or
3. In
applying
the
analytical
procedures
referred
to
in
aircraft operator’s report is free from material misstatements.
paragraph 1, the verifier shall perform the following procedures:
5. The
verifier
shall
update
the
risk
analysis
and
the
verifi
(a) preliminary analytical procedures on aggregated data before
cation plan, and adapt the verification activities during the
carrying out the activities referred to in Article 14 in order
verification when it finds additional risks that need to be
to understand the nature, complexity and relevance of the
reduced or when there is less actual risk than initially expected.
reported data;

---

L 181/10
EN
Official Journal of the European Union
12.7.2012
(b) substantive analytical procedures on the aggregated data and
(e) for the purposes of verifying an aircraft operator’s emission
the data points underlying these data for the purposes of
report, the consistency between aggregated fuel
identifying potential structural errors and immediate
consumption and data on fuel purchased or otherwise
outliers;
supplied to the aircraft performing the aviation activity;
(c) final analytical procedures on the aggregated data to ensure
(f) the consistency of the aggregated reported data in an oper
that all errors identified during the verification process have
ator’s or aircraft operator’s report with primary source data;
been resolved correctly.
(g) where a measurement based methodology referred to in
4. Where
the
verifier
identifies
outliers,
fluctuations,
trends,
Article 21(1) of Regulation (EU) No 601/2012 is applied
data gaps or data that are inconsistent with other relevant
by an operator, the measured values using the results of
information or that differ significantly from expected amounts
the calculations performed by the operator in accordance
or ratios, the verifier shall obtain explanations from the
with Article 46 of that Regulation;
operator or aircraft operator supported by additional relevant
evidence.
(h) the reliability and accuracy of the data.
Based on the explanations and additional evidence provided, the
verifier shall assess the impact on the verification plan and the
verification activities to be performed.
3. For the purposes of checking the completeness of flights
referred to in point (c) of paragraph 2, the verifier shall use an
aircraft operator’s air traffic data, including data collected from
Article 16
Eurocontrol or other relevant organisations which can process
air traffic information such as that available to Eurocontrol.
Data verification
1. The verifier shall verify the data in the operator’s or
aircraft operator’s report by applying detailed testing of the
Article 17
data, including tracing the data back to the primary data
source, cross-checking data with external data sources,
Verification of the correct application of the monitoring
performing reconciliations, checking thresholds regarding
methodology
appropriate data and carrying out recalculations.
1. The
verifier
shall
check
the
correct
application
and
imple
mentation of the monitoring methodology as approved by the
competent authority in the monitoring plan, including specific
2. As
part
of
the
data
verification
referred
to
in
paragraph
1 details of that monitoring methodology.
and taking into account the approved monitoring plan,
including the procedures described in that plan, the verifier
shall check:
2. For
the
purposes
of
verifying
the
operator’s
emission
report, the verifier shall check the correct application and imple
mentation of the sampling plan referred to in Article 33 of
(a) for the purposes of verifying an operator’s emission report,
Regulation (EU) No 601/2012, as approved by the competent
the boundaries of an installation;
authority.
(b) for the purposes of verifying an operator’s emission report,
3. Where
CO
the completeness of source streams and emission sources as
2 is transferred in accordance with Articles 48
and 49 of Regulation (EU) No 601/2012 and the CO
described in the monitoring plan approved by the
2 trans
ferred is measured by both the transferring and receiving instal
competent authority;
lation, the verifier shall check whether differences between the
measured values at both installations can be explained by the
uncertainty of the measurement systems and whether the
(c) for the purposes of verifying an aircraft operator’s emission
correct arithmetic average of the measured values has been
report and tonne-kilometre report, the completeness of
used in the emission reports of both installations.
flights falling within an aviation activity listed in Annex I
of Directive 2003/87/EC for which the aircraft operator is
responsible as well as the completeness of emission data
and tonne-kilometre data respectively;
Where the differences between the measured values at both
installations cannot be explained by the uncertainty of the
measurement systems, the verifier shall check whether
adjustments were made to align the differences between the
(d) for the purposes of verifying an aircraft operator’s emission
measured values, whether those adjustments were conservative
report and tonne-kilometre report, the consistency between
and whether the competent authority has granted approval for
reported data and mass and balance documentation;
those adjustments.

---

EN
12.7.2012 Official
Journal
of
the
European
Union L
181/11
4. Where
operators
are
required,
pursuant
to
Article
12(3)
of
required overall uncertainty threshold for the annual level of
Regulation (EU) No 601/2012, to include further elements in
greenhouse gas emissions pursuant to point (c) of Article 22
the monitoring plan that are relevant for meeting the
of that Regulation has been met;
requirements of Article 24(1) of Commission Decision
2011/278/EU ( 1 ), the verifier shall check the correct application
and implementation of the procedures referred to in
(b) the validity of the information used for the assessment and
Article 12(3) of that Regulation. In doing so, the verifier shall
quantification of the uncertainty;
also check whether information on any planned or actual
changes to the capacity, activity level and operation of an instal
lation have been submitted by the operator to the competent
(c) whether the overall approach used for the assessment and
authority by 31 December of the reporting period.
the quantification of the uncertainty is in accordance with
point (b) of Article 22 of that Regulation;
Article 18
(d) whether evidence is provided that the conditions for the
Verification of methods applied for missing data
monitoring methodology referred to in point (a) of
1. Where
methods
laid
down
in
the
monitoring
plan
as
Article 22 of that Regulation have been met.
approved by the competent authority have been used to
complete missing data pursuant to Article 65 of Regulation
(EU) No 601/2012, the verifier shall check whether the
3. Where the aircraft operator is required, pursuant to Regu
methods used were appropriate for the specific situation and
lation (EU) No 601/2012, to demonstrate that the required
whether they have been applied correctly.
uncertainty levels are not exceeded, the verifier shall check the
validity of the information used to demonstrate that the
applicable uncertainty levels as set out in the monitoring plan
Where the operator or aircraft operator has obtained an
approved by the competent authority have not been exceeded.
approval by the competent authority to use other methods
than those referred to in the first subparagraph in accordance
with Article 65 of Regulation (EU) No 601/2012, the verifier
Article 20
shall check whether the approved approach has been applied
correctly and appropriately documented.
Sampling
1. When
checking
the
conformance
of
control
activities
and
procedures referred to in points (b) and (c) of Article 14 or
Where an operator or an aircraft operator is not able to obtain
when performing the checks referred to in Articles 15 and 16,
such approval in time, the verifier shall check whether the
the verifier may use sampling methods specific to an installation
approach used by the operator or aircraft operator to
or aircraft operator provided that, based on the risk analysis,
complete the missing data ensures that the emissions are not
sampling is justified.
underestimated and that this approach does not lead to material
misstatements.
2. Where
the
verifier
identifies
a
non-conformity
or
a
misstatement in the course of sampling, it shall request the
2. The
verifier
shall
check
whether
the
control
activities operator or aircraft operator to explain the main causes of
implemented by the operator or aircraft operator to prevent
the non-conformity or the misstatement in order to assess the
missing data referred to in Article 65(1) of Regulation (EU)
impact of the non-conformity or misstatement on the reported
No 601/2012 from occurring are effective.
data. Based on the outcome of that assessment, the verifier shall
determine whether additional verification activities are needed,
whether the sampling size needs to be increased, and which
Article 19
part of the data population has to be corrected by the
Uncertainty assessment
operator or aircraft operator.
1. Where Regulation (EU) No
601/2012 requires the
operator to demonstrate compliance with the uncertainty
3. The verifier shall document the outcome of the checks
thresholds for activity data and calculation factors, the verifier
referred to in Articles 14, 15, 16 and 17, including the
shall confirm the validity of the information used to calculate
details of additional samples, in the internal verification docu
the uncertainty levels as set out in the approved monitoring
mentation.
plan.
Article 21
2. Where
an
operator
applies
a
monitoring
methodology
not
based on tiers, as referred to in Article 22 of Regulation (EU)
Site visits
No 601/2012, the verifier shall check all of the following:
1. At
one
or
more
appropriate
times
during
the
verification
process, the verifier shall conduct a site visit in order to assess
the operation of measuring devices and monitoring systems, to
(a) whether an assessment and quantification of the uncertainty
conduct interviews, to carry out the activities required by this
has been carried out by the operator demonstrating that the
Chapter as well as to gather sufficient information and evidence
enabling it to conclude whether the operator’s or aircraft oper
( 1 ) OJ L 130, 17.5.2011, p. 1.
ator’s report is free from material misstatements.

---

L 181/12
EN
Official Journal of the European Union
12.7.2012
2. The operator or aircraft operator shall provide the verifier
Article 23
access to its sites.
Materiality level
1. The
materiality
level
shall
be
5
%
of
the
total
reported
3. For
the
purposes
of
verifying
the
operator’s
emission emissions in the reporting period which is subject to verifi
report, the verifier shall also use a site visit to assess the
cation, for any of the following:
boundaries of the installation as well as the completeness of
source streams and emission sources.
(a) category A installations referred to in Article 19(2)(a) of
4. For
the
purposes
of
verifying
the
operator’s
emission
Regulation (EU) No 601/2012 and category B installations
report, the verifier shall decide, based on the risk analysis,
referred to in Article 19(2)(b) of that Regulation;
whether visits to additional locations are needed, including
where relevant parts of data flow activities and control activities
are carried out in other locations such as company headquarters
and other off-site offices.
(b) aircraft operators with annual emissions equal to or less
than 500 kilotonnes of fossil CO 2 .
Article 22
Addressing misstatements and non-conformities
2. The
materiality
level
shall
be
2
%
of
the
total
reported
emissions in the reporting period which is subject to verifi
1. Where
the
verifier
has
identified
misstatements
or
non-
cation, for any of the following:
conformities during the verification, it shall inform the
operator or aircraft operator thereof on a timely basis and
request relevant corrections.
(a) category C installations referred to in Article 19(2)(c) of
Regulation (EU) No 601/2012;
The operator or aircraft operator shall correct any
communicated misstatements or non-conformities.
(b) aircraft operators with annual emissions of more than 500
kilotonnes of fossil CO
2. The
verifier
shall
document
and
mark
as
resolved,
in
the
2 .
internal verification documentation, all misstatements or non-
conformities that have been corrected by the operator or aircraft
operator during the verification.
3. For
the
purposes
of
verifying
tonne-kilometre
reports
of
aircraft operators, the materiality level shall be 5 % of the total
reported tonne-kilometre data in the reporting period which is
3. Where the operator or aircraft operator does not correct
subject to verification.
the misstatements or non-conformities communicated to them
by the verifier in accordance with paragraph 1 before the
verifier issues the verification report, the verifier shall request
Article 24
the operator or aircraft operator to explain the main causes of
the non-conformity or misstatement in order to assess the
Concluding on the findings of verification
impact of the non-conformities or misstatements on the
reported data.
When completing the verification and considering the
information obtained during the verification, the verifier shall:
The verifier shall determine whether the uncorrected misstate
ments, individually or when aggregated with other misstate
(a) check the final data from the operator or aircraft operator,
ments, have a material effect on the total reported emissions
including data that have been adjusted based upon
or tonne-kilometre data. In assessing the materiality of
information obtained during the verification;
misstatements the verifier shall consider the size and nature
of the misstatement as well as the particular circumstances of
their occurrence.
(b) review the operator’s or aircraft operator’s reasons for any
differences between the final data and data previously
The verifier shall assess whether the uncorrected non-
provided;
conformity, individually or when combined with other non-
conformities, has an impact on the reported data and whether
this leads to material misstatements.
(c) review the outcome of the assessment to determine whether
the monitoring plan approved by the competent authority,
The verifier may consider misstatements as material even if
including the procedures described in that plan, has been
those misstatements, individually or when aggregated with
implemented correctly;
other misstatements, are below the materiality level set out in
Article 23, where such consideration is justified by the size and
nature of the misstatements and the particular circumstances of
(d) assess whether the verification risk is at an acceptably low
their occurrence.
level to obtain reasonable assurance;

---

EN
12.7.2012 Official
Journal
of
the
European
Union L
181/13
(e) ensure that sufficient evidence has been gathered to be able
2. The
internal
verification
documentation
referred
to
in
to give a verification opinion with reasonable assurance that
paragraph 1 shall be drafted in such a manner that the inde
the report is free from material misstatements;
pendent reviewer referred to in Article 25 and the national
accreditation body can assess whether the verification has
been performed in accordance with this Regulation.
(f) ensure that the verification process is fully documented in
the internal verification documentation and that a final
judgment in the verification report can be given.
After authentication of the verification report pursuant to
Article 25(5), the verifier shall include results of the inde
pendent review in the internal verification documentation.
Article 25
Independent review
3. The
verifier
shall,
upon
request,
provide
the
competent
1. The
verifier
shall
submit
the
internal
verification
docu
authority access to the internal verification documentation to
mentation and the verification report to an independent
facilitate an evaluation of the verification by the competent
reviewer prior to the issuance of the verification report.
authority.
2. The
independent
reviewer
shall
not
have
carried
out
any
Article 27
verification activities that are subject to his review.
Verification report
3. The
scope
of
the
independent
review
shall
encompass
the 1. Based on the information collected during the verification,
complete verification process described in this Chapter and
the verifier shall issue a verification report to the operator or
recorded in the internal verification documentation.
aircraft operator on each emission report or tonne kilometre
report that was subject to verification. The verification report
shall include at least one of the following findings:
The independent reviewer shall perform the review so as to
ensure that the verification process is conducted in accordance
with this Regulation, that the procedures for verification
(a) the report is verified as satisfactory;
activities referred to in Article 40 have been correctly carried
out, and that due professional care and judgment has been
applied.
(b) the operator’s or aircraft operator’s report contains material
misstatements that were not corrected before issuing the
verification report;
The independent reviewer shall also assess whether the evidence
gathered is sufficient to enable the verifier to issue a verification
report with reasonable assurance.
(c) the scope of verification is too limited pursuant to Article 28
and the verifier could not obtain sufficient evidence to issue
a verification opinion with reasonable assurance that the
4. Where
circumstances
occur
which
may
cause
changes
in
report is free from material misstatements;
the verification report after the review, the independent reviewer
shall also review those changes and the evidence thereof.
(d) non-conformities, individually or combined with other non-
conformities, provide insufficient clarity and prevent the
5. The
verifier
shall
properly
authorise
a
person
to
auth
verifier from stating with reasonable assurance that the
enticate the verification report based upon the conclusions of
operator’s or aircraft operator’s report is free from
the independent reviewer and the evidence in the internal verifi
material misstatements.
cation documentation.
Article 26
For the purposes of point (a) of the first subparagraph, the
operator’s or aircraft operator’s report may be verified as satis
Internal verification documentation
factory only where the operator’s or aircraft operator’s report is
free from material misstatements.
1. The
verifier
shall
prepare
and
compile
internal
verification
documentation containing at least:
2. The operator or aircraft operator shall submit the verifi
(a) the results of the verification activities performed;
cation report to the competent authority together with the
operator’s or aircraft operator’s report concerned.
(b) the strategic analysis, risk analysis and verification plan;
3. The
verification
report
shall
at
least
contain
the
following
elements:
(c) sufficient information to support the verification opinion
including justifications for judgments made on whether or
not the misstatements identified have material effect on the
(a) the name of the operator or aircraft operator that was
reported emissions or tonne-kilometre data.
subject to verification;

---

L 181/14
EN
Official Journal of the European Union
12.7.2012
(b) the objectives of the verification;
(p) where applicable, recommendations for improvements;
(c) the scope of the verification;
(q) the names of the EU ETS lead auditor, the independent
reviewer and, where applicable, the EU ETS auditor and
the technical expert that were involved in the verification
(d) a reference to the operator’s or aircraft operator’s report
of the operator’s or aircraft operator’s report;
that has been verified;
(r) the
date
and
signature
by
an
authorised
person
on
behalf
of
(e) the criteria used to verify the operator’s or aircraft oper
the verifier, including his name.
ator’s report, including the permit, where applicable, and
versions of the monitoring plan approved by the
competent authority as well as the period of validity for
4. The
verifier
shall
describe
the
misstatements
and
non-
each monitoring plan;
conformities in sufficient detail in the verification report to
allow the operator or aircraft operator as well as the
competent authority to understand the following:
(f) aggregated emissions or tonne-kilometres per activity
referred to in Annex I of Directive 2003/87/EC and per
installation or aircraft operator;
(a) the size and nature of the misstatement or non-conformity;
(g) the reporting period subject to verification;
(b) why the misstatement has material effect, or not;
(h) the responsibilities of the operator or aircraft operator, the
competent authority and the verifier;
(c) to which element of the operator’s or aircraft operator’s
report the misstatement or to what element of the moni
toring plan the non-conformity refers to.
(i) the
verification
opinion
statement;
5. Where a Member State requires the verifier to submit
(j) a description of any identified misstatements and non-
information on the verification process in addition to the
conformities that were not corrected before the issuance
elements described in paragraph 3 and that information is
of the verification report;
not necessary to understand the verification opinion, the
operator or aircraft operator may, for efficiency reasons,
submit that additional information to the competent authority
(k) the dates on which site visits were carried out and by
separately from the verification report at an alternative date, but
whom;
no later than 15 May of the same year.
(l) information
on
whether
any
site
visits
were
waived
as
well
Article 28
as the reasons for waiving these site visits;
Limitation of scope
The verifier may conclude that the scope of the verification
(m) any issues of non-compliance with Regulation (EU)
referred to in Article 27(1)(c) is too limited in any of the
No 601/2012, which have become apparent during the
following situations:
verification;
(n) where approval by the competent authority cannot be
(a) data are missing that prevent a verifier from obtaining the
obtained in time for the method used to complete the
evidence required to reduce the verification risk to the level
data gap pursuant to the last subparagraph of Article 18(1),
needed to obtain reasonable level of assurance;
a confirmation whether the method used is conservative
and whether it does or does not lead to material misstate
ments;
(b) the monitoring plan is not approved by the competent
authority;
(o) where the verifier has observed changes to the capacity,
activity level and operation of the installation, which
(c) the monitoring plan does not provide sufficient scope or
might have an impact on the installation’s allocation of
clarity to conclude on the verification;
emission allowances and which have not been reported
to the competent authority by 31 December of the
reporting period in accordance with Article 24(1) of
(d) the operator or aircraft operator has failed to make
Decision 2011/278/EU, a description of those changes
sufficient information available to enable the verifier to
and related remarks;
carry out the verification.

---

EN
12.7.2012 Official
Journal
of
the
European
Union L
181/15
Article 29
Where the operator or aircraft operator has not implemented
those recommendations or has not implemented them correctly,
Addressing outstanding non-material non-conformities
the verifier shall assess the impact this has on the risk of
1. The
verifier
shall
assess
whether
the
operator
or
aircraft misstatements and non-conformities.
operator has corrected the non-conformities indicated in the
verification report related to the previous monitoring period
according to the requirements on the operator referred to in
Article 31
Article 69(4) of Regulation (EU) No 601/2012, where relevant.
Simplified verification for installations
1. By
way
of
derogation
from
Article
21(1),
the
verifier
may
Where the operator or aircraft operator has not corrected those
decide, subject to the approval by a competent authority in
non-conformities, pursuant to Article 69(4) of Regulation (EU)
accordance with the second subparagraph of this Article, not
No 601/2012, the verifier shall consider whether the omission
to carry out site visits to installations based on the outcome of
increases or may increase the risk of misstatements.
the risk analysis and after determining that all relevant data can
be remotely accessed by the verifier and that the conditions for
not carrying out site visits established by the Commission are
The verifier shall report in the verification report whether those
met. The verifier shall inform the operator thereof without
non-conformities have been resolved by the operator or aircraft
undue delay.
operator.
The operator shall submit an application to the competent
2. The
verifier
shall
record
in
the
internal
verification
docu
authority requesting the competent authority to approve the
mentation details of when and how identified non-conformities
verifier’s decision not to carry out the site visit.
are resolved by the operator or aircraft operator during the
verification.
On an application submitted by the operator concerned, the
competent authority shall decide on the approval of the
Article 30
verifier’s decision not to carry out the site visit, taking into
consideration all of the following elements:
Improvement of the monitoring and reporting process
1. Where
the
verifier
has
identified
areas
for
improvement
in
the operator’s or aircraft operator’s performance related to
(a) the information provided by the verifier on the outcome of
points (a) to (d) of this paragraph, it shall include in the verifi
the risk analysis;
cation report recommendations for improvement related to the
operator’s or aircraft operator’s performance on those points:
(b) information that the relevant data can be remotely accessed;
(a) the operator’s or aircraft operator’s risk assessment;
(c) evidence that the requirements laid down in paragraph 3 are
not applicable to the installation;
(b) the development, documentation, implementation and
maintenance of data flow activities and control activities
as well as the evaluation of the control system;
(d) evidence that the conditions for not carrying out the site
visits established by the Commission are met.
(c) the development, documentation, implementation and
maintenance of procedures for data flow activities and
2. The
approval
of
the
competent
authority
referred
to
in
control activities as well as other procedures that an
paragraph 1 shall not be required for not carrying out site
operator or aircraft operator has to establish pursuant to
visits of installations with low emissions referred to in
Regulation (EU) No 601/2012;
Article 47(2) of Regulation (EU) No 601/2012.
(d) the monitoring and reporting of emissions or tonne kilo
3. The verifier shall carry out site visits in any case in the
metres, including in relation to achieving higher tiers,
following situations:
reducing risks and enhancing efficiency in the monitoring
and reporting.
(a) when an operator’s emission report is verified for the first
time by the verifier;
2. During
verification
following
a
year
in
which
recommen
dations for improvement were made in a verification report, the
verifier shall check whether the operator or aircraft operator has
(b) where a verifier has not carried out a site visit in two
implemented those recommendations for improvement and the
reporting periods immediately preceding the current
manner in which this has been done.
reporting period;

---

L 181/16
EN
Official Journal of the European Union
12.7.2012
(c) where, during the reporting period, there have been
(b) specific competence criteria for each function within the
significant modifications of the monitoring plan including
verifier undertaking verification activities, in particular for
those referred to in Article 15(3) or (4) of Regulation (EU)
the EU ETS auditor, EU ETS lead auditor, independent
No 601/2012.
reviewer and technical expert;
Article 32
(c) a method to ensure the continued competence and regular
Simplified verification for aircraft operators
evaluation of the performance of all personnel that
undertake verification activities;
1. By way of derogation from Article 21(1) of this Regu
lation, a verifier may decide not to carry out a site visit of a
small emitter referred to in Article 54(1) of Regulation (EU)
No 601/2012 where the verifier has concluded, based on its
(d) a process for ensuring ongoing training of the personnel
risk analysis, that all relevant data can be remotely accessed
undertaking verification activities;
by the verifier.
2. Where
an
aircraft
operator
uses
the
simplified
tools (e) a process for assessing whether the verification engagement
referred to in Article 54(2) of Regulation (EU) No 601/2012
falls within the scope of the verifier’s accreditation, and
to determine the fuel consumption and the reported data has
whether the verifier has the competence, personnel and
been generated using those tools independently from any input
resources required to select the verification team and
from the aircraft operator, the verifier may, based on its risk
successfully complete the verification activities within the
analysis, decide not to carry out the checks referred to in
timeframe required.
Articles 14 and 16, Article 17(1) and (2) and Article 18 of
this Regulation.
The competence criteria referred to in point (b) of the first
subparagraph shall be specific for each scope of accreditation
Article 33
in which these persons are carrying out verification activities.
Simplified verification plans
Where a verifier uses a simplified verification plan, the verifier
shall keep record of justifications for using such plans in the
In evaluating the competence of the personnel pursuant to
internal verification documentation, including evidence that the
point (c) of the first subparagraph, the verifier shall assess
conditions for using simplified verification plans have been met.
that competence against the competence criteria referred to in
points (a) and (b).
CHAPTER III
REQUIREMENTS FOR VERIFIERS
The process referred to in point (e) of the first subparagraph
shall also include a process for assessing whether the verifi
Article 34
cation team holds all the competence and persons required to
carry out verification activities for a specific operator or aircraft
Sectoral scopes of accreditation
operator.
The verifier shall only issue a verification report to an operator
or aircraft operator that performs an activity that is covered by
the scope of the activity referred to in Annex I for which the
The verifier shall develop general and specific competence
verifier has been granted an accreditation according to the
criteria which are in conformity with criteria laid down in
provisions of Regulation (EC) No 765/2008 and this Regulation.
Article 36(4) and Articles 37, 38 and 39.
Article 35
3. The
verifier
shall,
at
regular
intervals,
monitor
the
Continued competence process
performance of all personnel that undertakes verification
1. The
verifier
shall
establish,
document,
implement
and activities for the purposes of confirming the continued
maintain a competence process to ensure that all personnel
competence of those personnel.
entrusted with verification activities are competent for the
tasks that are allocated to them.
4. The verifier shall at regular intervals review the
competence process referred to in paragraph 1 to ensure that:
2. As part of the competence process referred to in
paragraph 1, the verifier shall at least determine, document,
implement and maintain the following:
(a) the competence criteria referred to in points (a) and (b) of
the first subparagraph of paragraph 2 are developed in
(a) general competence criteria for all personnel undertaking
accordance with the competence requirements under this
verification activities;
Regulation;

---

EN
12.7.2012 Official
Journal
of
the
European
Union L
181/17
(b) all issues that may be identified related to the setting of the
5. The verification team shall include at least one person
general and specific competence criteria pursuant to points
with the technical competence and understanding required to
(a) and (b) of the first subparagraph of paragraph 2 are
assess the specific technical monitoring and reporting aspects
addressed;
related to the activities referred to in Annex I that are carried
out by the installation or aircraft operator, and one person who
is able to communicate in the language required for the verifi
(c) all the requirements in the competence process are updated
cation of an operator’s or aircraft operator’s report in the
and maintained as appropriate.
Member State where the verifier is carrying out that verification.
5.
The verifier shall have a system for recording the results of
6. Where
the
verification
team
consists
of
one
person,
this
the activities carried out in the competence process referred to
person shall meet all the competence requirements for the
in paragraph 1.
EU ETS auditor and EU ETS lead auditor and meet the
requirements laid down in paragraphs 4 and 5.
6. A
sufficiently
competent
evaluator
shall
assess
the
competence and performance of an EU ETS auditor and EU
ETS lead auditor.
Article 37
Competence requirements for EU ETS auditors and EU
ETS lead auditors
For that purpose, the competent evaluator shall monitor those
auditors during the verification of the operator’s or aircraft
1. An
EU
ETS
auditor
shall
have
the
competence
to
perform
operator’s report on the site of the installation or aircraft
the verification. To this end, the EU ETS auditor shall have at
operator as appropriate, to determine whether they meet the
least:
competence criteria.
(a) knowledge of Directive 2003/87/EC, Regulation (EU)
7. Where
a
member
of
personnel
fails
to
demonstrate
that
No 601/2012, this Regulation, relevant standards, and
the competence criteria for a specific task allocated to him or
other relevant legislation, applicable guidelines, as well as
her have been fully met, the verifier shall identify and organise
relevant guidelines and legislation issued by the Member
additional training or supervised work experience as well as
State in which the verifier is carrying out a verification;
monitor that individual until he or she demonstrates to the
satisfaction of the verifier that he or she meets the competence
criteria.
(b) knowledge and experience of data and information auditing,
including:
Article 36
Verification teams
(i) data and information auditing methodologies, including
1. For
each
particular
verification
engagement,
the
verifier
the application of the materiality level and assessing the
shall assemble a verification team capable of performing the
materiality of misstatements;
verification activities referred to in Chapter II.
(ii) analysing inherent risks and control risks;
2. The verification team shall at least consist of an EU ETS
lead auditor, and, where the verifier’s conclusions during the
assessment referred to in Article 8(1)(e) and the strategic
analysis require this, a suitable number of EU ETS auditors
(iii) sampling techniques in relation to data sampling and
and technical experts.
checking the control activities;
3. For the independent review of the verification activities
(iv) assessing data and information systems, IT systems, data
related to a particular verification engagement, the verifier
flow activities, control activities, control systems and
shall appoint an independent reviewer who shall not be part
procedures for control activities;
of the verification team.
4. Each
team
member
shall:
(c) the ability to perform the activities related to the verification
of an operator’s or aircraft operator’s report as required by
Chapter II;
(a) have a clear understanding of his or her individual role in
the verification process;
(d) knowledge of and experience in the sector specific technical
monitoring and reporting aspects that are relevant for the
(b) be able to communicate effectively in the language
scope of activities referred to in Annex I in which the EU
necessary to perform his or her specific tasks.
ETS auditor is carrying out verification.

---

L 181/18
EN
Official Journal of the European Union
12.7.2012
2. An
EU
ETS
lead
auditor
shall
meet
the
competence
Article 40
requirements for an EU ETS auditor and shall have demon
strated competence to lead a verification team and to be
Procedures for verification activities
responsible for carrying out the verification activities in
1. A
verifier
shall
establish,
document,
implement
and
accordance with this Regulation.
maintain one or more procedures for verification activities as
described in Chapter II, and the procedures and processes
required by Annex II. When establishing and implementing
these procedures and processes the verifier shall carry out the
Article 38
activities in accordance with the harmonised standard referred
to in Annex II.
Competence requirements for independent reviewers
1. The
independent
reviewer
shall
have
the
appropriate
authority to review the draft verification report and internal
2. A
verifier
shall
design,
document,
implement
and
maintain
verification documentation pursuant to Article 25.
a quality management system to ensure consistent development,
implementation, improvement and review of the procedures
and processes referred to in paragraph 1 in accordance with
the harmonised standard referred to in Annex II.
2. The
independent
reviewer
shall
meet
the
competence
requirements of an EU ETS lead auditor referred to in
Article 37(2).
Article 41
Records and communication
3. The
independent
reviewer
shall
have
the
necessary 1. A
verifier
shall
keep
records,
including
records
on
competence to analyse the information provided to confirm
competence and impartiality of personnel, to demonstrate
the completeness and integrity of the information, to
compliance with this Regulation.
challenge missing or contradictory information as well as to
check data trails for the purposes of assessing whether the
internal verification documentation is complete and provides
2. A
verifier
shall
on
a
regular
basis
make
information
sufficient information to support the draft verification report.
available to the operator or aircraft operator and other
relevant parties in accordance with the harmonised standard
referred to in Annex II.
Article 39
Use of technical experts
3. A
verifier
shall
safeguard
the
confidentiality
of
information
1. When
carrying
out
verification
activities,
a
verifier
may obtained during the verification in accordance with the
make use of technical experts to provide detailed knowledge
harmonised standard referred to in Annex II.
and expertise on a specific subject matter needed to support
the EU ETS auditor and EU ETS lead auditor in carrying out
their verification activities.
Article 42
Impartiality and independence
1. A
verifier
shall
be
independent
from
an
operator
or
2. Where
the
independent
reviewer
does
not
have
the aircraft operator and impartial in carrying out its verification
competence to assess a particular issue in the review process,
activities.
the verifier shall request the support of a technical expert.
For that purpose, the verifier and any part of the same legal
3. The
technical
expert
shall
have
the
competence
and entity shall not be an operator or aircraft operator, the owner of
expertise required to support the EU ETS auditor and EU ETS
an operator or aircraft operator or owned by them nor shall the
lead auditor, or the independent reviewer, where necessary,
verifier have relations with the operator or aircraft operator that
effectively on the subject matter for which his or her
could affect its independence and impartiality. The verifier shall
knowledge and expertise is requested. In addition the
also be independent from bodies that are trading emission
technical expert shall have a sufficient understanding of the
allowances under the greenhouse gas emission allowances
issues required pursuant to points (a), (b) and (c) of
trading scheme established pursuant to Article 19 of Directive
Article 37(1).
2003/87/EC.
2. A
verifier
shall
be
organised
in
such
a
manner
as
to
4. The
technical
expert
shall
undertake
specified
tasks
under safeguard its objectivity, independence and impartiality. For
the direction and full responsibility of the EU ETS lead auditor
the purposes of this Regulation, the relevant requirements laid
of the verification team in which the technical expert is
down in the harmonised standard referred to in Annex II shall
operating or the independent reviewer.
apply.

---

EN
12.7.2012 Official
Journal
of
the
European
Union L
181/19
3. A
verifier
shall
not
carry
out
verification
activities
for
an Regulation, when outsourcing other verification activities, the
operator or aircraft operator that poses an unacceptable risk to
verifier shall meet the relevant requirements laid down in the
its impartiality or that creates a conflict of interest for it. The
harmonised standard referred to in Annex II.
verifier shall not use personnel or contracted persons in the
verification of an operator’s or aircraft operator’s report that
involves an actual or potential conflict of interest. The verifier
However, contracting individuals to carry out verification
shall also ensure that the activities of personnel or organisations
activities shall not constitute outsourcing for the purposes of
do not affect the confidentiality, objectivity, independence and
the first subparagraph where the verifier, when contracting
impartiality of the verification.
those persons, meets the relevant requirements in the
harmonised standard referred to in Annex II.
An unacceptable risk to impartiality or a conflict of interest
referred to in the first sentence of the first subparagraph shall
6. A
verifier
shall
establish,
document,
implement
and
be considered to have arisen in either of the following cases,
maintain a process to ensure continuous impartiality and inde
amongst others:
pendence of the verifier, parts of the same legal entity as the
verifier, other organisations referred to in paragraph 4, and of
all personnel and contracted persons involved in the verifi
(a) where a verifier or any part of the same legal entity provides
cation. That process shall include a mechanism to safeguard
consulting services to develop part of the monitoring and
the impartiality and independence of the verifier and shall
reporting process that is described in the monitoring plan
meet the relevant requirements laid down in the harmonised
approved by the competent authority, including the devel
standard referred to in Annex II.
opment of the monitoring methodology, the drafting of the
operator’s or aircraft operator’s report and the drafting of
the monitoring plan;
CHAPTER IV
ACCREDITATION
(b) where a verifier or any part of the same legal entity provides
Article 43
technical assistance to develop or maintain, the system
Accreditation
implemented to monitor and report emissions or tonne-
kilometre data.
A verifier issuing a verification report to an operator or an
aircraft operator shall be accredited for the scope of activities
referred to in Annex I for which the verifier is carrying out the
4. A
conflict
of
interest
for
a
verifier
in
the
relations
between verification of an operator’s or aircraft operator’s report.
it and an operator or an aircraft operator shall be considered to
have arisen in either of the following cases, amongst others:
Article 44
Objectives of accreditation
(a) where the relationship between the verifier and the operator
or aircraft operator is based on common ownership,
During the accreditation process and the monitoring of
common governance, common management or personnel,
accredited verifiers, each national accreditation body shall
shared resources, common finances and common contracts
assess whether the verifier and its personnel undertaking verifi
or marketing;
cation activities:
(a) have the competence to carry out the verification of oper
(b) where the operator or aircraft operator has received
ator’s or aircraft operator’s reports in accordance with this
consultancy referred to in point (a) of paragraph 3 or
Regulation;
technical assistance referred to in point (b) of that
paragraph by a consultancy body, technical assistance
body or another organisation having relations with the
(b) are performing the verification of operator’s or aircraft oper
verifier and threatening the impartiality of the verifier.
ator’s reports in accordance with this Regulation;
For the purposes of point (b) of the first subparagraph, the
(c) meet the requirements referred to in Chapter III.
verifier’s impartiality shall be considered compromised where
the relations between the verifier and the consultancy body,
technical assistance body or the other organisation is based
Article 45
on common ownership, common governance, common
management or personnel, shared resources, common
Request for accreditation
finances, common contracts or marketing and common
1. Any
legal
person
or
other
legal
entity
may
request
accredi
payment of sales commission or other inducement for the
tation pursuant to Article 5(1) of Regulation (EC) No 765/2008
referral of new clients.
and the provisions of this Chapter.
5. A
verifier
shall
not
outsource
the
independent
review
or The request shall contain the information required on the basis
the issuance of the verification report. For the purposes of this
of the harmonised standard referred to in Annex III.

---

L 181/20
EN
Official Journal of the European Union
12.7.2012
2. In addition to the information referred to in paragraph 1
(b) a visit of the premises of the applicant to review a repre
of this Article, an applicant shall also, prior to the
sentative sample of the internal verification documentation
commencement of the assessment pursuant to Article 44,
and to assess the implementation of the applicant’s quality
make available to the national accreditation body the following:
management system and the procedures or processes
referred to in Article 40;
(a) all information requested by the national accreditation body;
(c) witnessing of a representative part of the requested scope
for accreditation and the performance and competence of a
(b) procedures and information concerning processes referred
representative number of the applicant’s staff involved in the
to in Article 40(1) and the information on the quality
verification of the operator’s or aircraft operator’s report to
management system referred to in Article 40(2);
ensure that the staff are operating in accordance with this
Regulation.
(c) the competence criteria referred to in Article 35(2)(a) and
(b), the results of the competence process referred to in
In carrying out those activities, the assessment team shall meet
Article 35 as well as other relevant documentation on the
the requirements set out in the harmonised standard referred to
competence of all personnel involved in verification activ
in Annex III.
ities;
2. The assessment team shall report the findings and non-
(d) information on the process for ensuring continuous impar
conformities to the applicant in accordance with the
tiality and independence referred to in Article 42(6),
requirements set out in the harmonised standard referred to
including relevant records on the impartiality and inde
in Annex III and shall request the applicant to respond to the
pendence of the applicant and its personnel;
reported findings and non-conformities in accordance with
those provisions.
(e) information on the technical experts and key personnel
involved in the verification of operator’s or aircraft oper
3. An
applicant
shall
take
corrective
action
to
address
any
ator’s reports;
non-conformities reported pursuant to paragraph 2 and indicate
in its response to the findings and non-conformities of the
assessment team what actions are taken or are planned to be
(f) the system and process for ensuring appropriate internal
taken within a time set by the national accreditation body to
verification documentation;
resolve any identified non-conformities.
(g) other relevant records referred to in Article 41(1).
4. The
national
accreditation
body
shall
review
the
responses
of the applicant to the findings and non-conformities submitted
pursuant to paragraph 3.
Article 46
Preparation for assessment
Where the national accreditation body finds the response of the
1. When
preparing
the
assessment
referred
to
in
Article
44, applicant to be insufficient or ineffective, it shall request further
each national accreditation body shall take into account the
information or action from the applicant. The national accredi
complexity of the scope for which the applicant requests
tation body may also request evidence of the effective imple
accreditation as well as the complexity of the quality
mentation of actions taken or carry out a follow-up assessment
management system referred to in Article 40(2), the procedures
to assess the effective implementation of the corrective actions.
and information on processes referred to in Article 40(1) and
the geographical areas in which the applicant is carrying out or
planning to carry out verification.
Article 48
Decision on accreditation and accreditation certificate
2. For the purposes of this Regulation, the national accredi
1. The
national
accreditation
body
shall
take
into
account
tation body shall meet the minimum requirements set out in
the requirements laid down in the harmonised standard
the harmonised standard referred to in Annex III.
referred to in Annex III when preparing and taking the
decision on whether to grant, extend or renew the accreditation
of an applicant.
Article 47
Assessment
2. Where the national accreditation body has decided to
1. The
assessment
team
referred
to
in
Article
57
shall
carry grant, extend or renew the accreditation of an applicant, it
out at least the following activities for the purposes of making
shall issue an accreditation certificate to that effect.
the assessment referred to in Article 44:
The accreditation certificate shall at least contain the
(a) a review of all relevant documents and records referred to in
information required on the basis of the harmonised standard
Article 45;
referred to in Annex III.

---

EN
12.7.2012 Official
Journal
of
the
European
Union L
181/21
The accreditation certificate shall be valid for a period not
planning and carrying out the surveillance, the national accredi
exceeding five years after the date on which the national
tation body shall meet the requirements laid down in the
accreditation body has issued that certificate.
harmonised standard referred to in Annex III.
Article 49
Article 51
Surveillance
Extraordinary assessment
1. The
national
accreditation
body
shall
carry
out
an
annual 1. The
national
accreditation
body
may
conduct
an
extra
surveillance of each verifier to which it has issued an accredi
ordinary assessment of the verifier at any time to ensure that
tation certificate.
the verifier meets the requirements of this Regulation.
The surveillance shall at least comprise of:
2. For the purposes of enabling the national accreditation
body to assess the need for an extraordinary assessment, the
verifier shall inform the national accreditation body forthwith of
any significant changes relevant to its accreditation concerning
(a) a visit to the premises of the verifier with a view to carrying
any aspect of its status or operation. Significant changes shall
out the activities referred to Article 47(1)(b);
include those changes mentioned in the harmonised standard
referred to in Annex III.
(b) witnessing the performance and competence of a represen
tative number of the verifier’s staff in accordance with
Article 52
Article 47(1)(c).
Extension of scope
The national accreditation body shall, in response to an appli
2. The
national
accreditation
body
shall
carry
out
the
first cation by a verifier for an extension of the scope of a granted
surveillance of a verifier in accordance with paragraph 1 no
accreditation, undertake the necessary activities to determine
later than 12 months after the date on which the accreditation
whether the verifier meets the requirements of Article 44 for
certificate has been issued to that verifier.
the requested extension of the scope of its accreditation.
3. The
national
accreditation
body
shall
prepare
its
plan
for
Article 53
the surveillance of each verifier in a manner that allows for
representative samples of the scope of accreditation to be
Administrative measures
assessed, in accordance with the requirements laid down in
1. The
national
accreditation
body
may
suspend,
withdraw
the harmonised standard referred to in Annex III.
or reduce an accreditation of a verifier where the verifier does
not meet the requirements of this Regulation.
4. Based on the results of the surveillance referred to in
paragraph 1, the national accreditation body shall decide
The national accreditation body shall suspend, withdraw or
whether to confirm the continuation of accreditation.
reduce an accreditation of a verifier where the verifier requests
so.
5. Where
a
verifier
carries
out
a
verification
in
another
Member State, the national accreditation body that has
The national accreditation body shall establish, document,
accredited the verifier may request the national accreditation
implement and maintain a procedure for the suspension of
body of the Member State where the verification is performed
the accreditation, the withdrawal of the accreditation and the
to carry out surveillance activities on its behalf and under its
reduction of the scope of accreditation.
responsibility.
2. The
national
accreditation
body
shall
suspend
an
accredi
tation, or restrict the scope of an accreditation in any of the
Article 50
following cases:
Reassessment
1. Before the expiry of the accreditation certificate, the
(a) the verifier has committed a serious breach of the
national accreditation body shall carry out a reassessment of
requirements of this Regulation;
the verifier to which the national accreditation body has
issued an accreditation certificate to determine whether the
validity of that accreditation certificate may be extended.
(b) the verifier has persistently and repeatedly failed to meet the
requirements of this Regulation;
2. The
national
accreditation
body
shall
prepare
its
plan
for
the reassessment of each verifier in a manner that allows repre
(c) the verifier has breached other specific terms and conditions
sentative samples of the scope of accreditation to be assessed. In
of the national accreditation body.

---

L 181/22
EN
Official Journal of the European Union
12.7.2012
3. The
national
accreditation
body
shall
withdraw
the 4. A
national
accreditation
body
shall
be
a
member
of
the
accreditation where:
body recognised under Article 14 of that Regulation.
(a) the verifier has failed to remedy the grounds for a decision
5. A
national
accreditation
body
shall
be
entrusted
with
the
to suspend the accreditation certificate;
operation of accreditation as a public authority activity and be
granted formal recognition by the Member State, where accredi
tation is not operated directly by public authorities.
(b) a member of the top management of the verifier has been
found guilty of fraud;
6. For the purposes of this Regulation, the national accredi
tation body shall carry out its functions in accordance with the
(c) the verifier has intentionally provided false information.
requirements set out in the harmonised standard referred to in
Annex III.
4. The
decision
of
a
national
accreditation
body
to
suspend,
withdraw or reduce the scope of the accreditation in accordance
with paragraphs 2 and 3 shall be subject to appeal.
Article 55
Cross-border accreditation
Member States shall establish procedures for the resolution of
Where a Member State considers that it is economically not
those appeals.
meaningful or sustainable to appoint a national accreditation
body or to provide accreditation services within the meaning
of Article 15 of Directive 2003/87/EC, that Member State shall
have recourse to a national accreditation body of another
5. The
decision
of
a
national
accreditation
body
to
suspend, Member State.
withdraw or reduce the scope of the accreditation shall take
effect upon its notification to the verifier.
The Member State concerned shall inform the Commission and
The national accreditation body shall terminate the suspension
other Member States.
of an accreditation certificate where it has received satisfactory
information and is confident that the verifier meets the
requirements of this Regulation.
Article 56
Independence and impartiality
CHAPTER V
1. The
national
accreditation
body
shall
be
organised
in
a
manner that guarantees its full independence from verifiers it
REQUIREMENTS CONCERNING ACCREDITATION BODIES FOR
assesses and its impartiality in carrying out its accreditation
THE ACCREDITATION OF ETS VERIFIERS
activities.
Article 54
National accreditation body
2. For
that
purpose,
the
national
accreditation
body
shall
not
1. The tasks related to accreditation pursuant to this Regu
offer or provide any activities or services provided by a verifier,
lation shall be carried out by the national accreditation bodies
nor shall it provide consultancy services, own shares in or
appointed pursuant to Article 4(1) of Regulation (EC)
otherwise have a financial or managerial interest in a verifier.
No 765/2008.
2. Where a Member State decides to allow for the certifi
3. Without
prejudice
to
Article
54(2),
the
structure,
respon
cation of verifiers that are natural persons, pursuant to this
sibilities and tasks of the national accreditation body shall be
Regulation, the tasks related to the certification of those
clearly distinguished from those of the competent authority and
verifiers shall be entrusted to a national authority other than
those of other national authorities.
the national accreditation body appointed pursuant to
Article 4(1) of Regulation (EC) No 765/2008.
4. The
national
accreditation
body
shall
take
all
final
decisions pertaining to the accreditation of verifiers.
3. Where a Member State decides to use the option laid
down in paragraph 2, it shall ensure that the national
authority concerned meets the requirements of this Regulation,
including those laid down in Article 70, and provide the
However, the national accreditation body may sub-contract
required documentary evidence in accordance with Article 5(2)
certain activities, subject to the requirements set out in the
of Regulation (EC) No 765/2008.
harmonised standard referred to in Annex III.

---

EN
12.7.2012 Official
Journal
of
the
European
Union L
181/23
Article 57
and expertise on a specific subject matter needed to support the
lead assessor or assessor in carrying out assessment activities.
Assessment team
1. The national accreditation body shall appoint an
assessment team for each particular assessment.
2. A
technical
expert
shall
have
the
competence
required
to
support the lead assessor and assessor effectively on the subject
matter for which his or her knowledge and expertise is
2. An
assessment
team
shall
consist
of
a
lead
assessor
and, requested. In addition, the technical expert shall:
where necessary, a suitable number of assessors or technical
experts for a specific scope of accreditation.
(a) have knowledge of Directive 2003/87/EC, Regulation (EU)
No 601/2012, this Regulation, relevant standards, and other
The assessment team shall include at least one person with the
relevant legislation as well as applicable guidelines;
knowledge of the monitoring and reporting of greenhouse gas
emissions pursuant to Regulation (EU) No 601/2012 that are
relevant for the scope of accreditation and the competence and
(b) have a sufficient understanding of verification activities.
understanding required to assess the verification activities within
the installation or aircraft operator for that scope, and at least
one person with the knowledge of relevant national legislation
3. A
technical
expert
shall
undertake
specified
tasks
under
and guidance.
the direction and full responsibility of the lead assessor of the
assessment team concerned.
Article 58
Article 60
Competence requirements for assessors
Procedures
1. An
assessor
shall
have
the
competence
to
carry
out
the
activities required by Chapter IV when assessing the verifier. To
The national accreditation body shall comply with the
that end, the assessor shall:
requirements established pursuant to Article 8 of Regulation
(EC) No 765/2008.
(a) meet the requirements laid down in the harmonised
standard pursuant to Regulation (EC) No
765/2008
Article 61
referred to in Annex III;
Complaints
Where the national accreditation body has received a complaint
(b) have knowledge of Directive 2003/87/EC, Regulation (EU)
concerning the verifier from the competent authority, the
No 601/2012, this Regulation, relevant standards and other
operator or aircraft operator, or other interested parties, the
relevant legislation as well as applicable guidelines;
national accreditation body shall, within a reasonable time:
(c) have knowledge of data and information auditing referred
(a) decide on the validity of the complaint;
to in Article 37(1)(b) of this Regulation obtained through
training or access to a person that has knowledge and
experience of such data and information.
(b) ensure that the verifier concerned is given the opportunity
to submit its observations;
2. A
lead
assessor
shall
meet
the
competence
requirements
referred to in paragraph 1, have demonstrated competence to
(c) take appropriate actions to address the complaint;
lead an assessment team and be responsible for carrying out an
assessment in accordance with this Regulation.
(d) record the complaint and action taken; and
3. Internal
reviewers
and
persons
taking
the
decisions
on
the
granting, extending or renewing of an accreditation shall, in
(e) respond to the complainant.
addition to the competence requirements referred to in
paragraph 1, have sufficient knowledge and experience to
evaluate the accreditation.
Article 62
Records and documentation
Article 59
The national accreditation body shall keep records on each
Technical experts
person involved in the accreditation process. Those records
shall include records related to relevant qualifications, training,
1. The
national
accreditation
body
may
include
technical experience, impartiality and competence necessary to demon
experts in the assessment team to provide detailed knowledge
strate compliance with this Regulation.

---

L 181/24
EN
Official Journal of the European Union
12.7.2012
Article 63
To that end, the national accreditation body concerned shall
submit a request and the necessary documentation to the
Access to information and confidentiality
body recognised under Article 14 of Regulation (EC)
1. The
national
accreditation
body
shall,
on
a
regular
basis, No 765/2008.
make publicly available and update information obtained in the
process of its accreditation activities.
The body recognised under Article 14 of Regulation (EC)
No 765/2008 shall decide whether the conditions for granting
2. The
national
accreditation
body
shall
make,
in
accordance an exemption have been met.
with point 4 of Article 8 of Regulation (EC) No 765/2008,
adequate arrangements to safeguard, as appropriate, the
confidentiality of information obtained.
The exemption shall apply for a period not exceeding three
years from the date of notification of the decision to the
national accreditation body.
Article 64
Peer evaluation
5. The
national
authority
entrusted,
pursuant
to
Article
54(2),
1. National
accreditation
bodies
shall
subject
themselves
to
a with the tasks related to the certification of verifiers that are
regular peer evaluation.
natural persons, pursuant to this Regulation shall meet a level of
credibility equivalent to national accreditation bodies that have
successfully undergone peer evaluation.
The peer evaluation shall be organised by the body recognised
under Article 14 of Regulation (EC) No 765/2008.
To that end, the Member State concerned shall, immediately
following its decisions authorising the national authority to
perform certification, provide the Commission and the other
2. The
body
recognised
under
Article
14
of
Regulation
(EC) Member States with all relevant documentary evidence. No
No 765/2008 shall implement appropriate peer evaluation
national authority shall certify verifiers for the purposes of
criteria and an effective and independent peer evaluation
this Regulation before the Member State concerned provides
process in order to assess whether:
that documentary evidence.
(a) the national accreditation body that is subject to the peer
The Member State concerned shall periodically review the func
evaluation has carried out the accreditation activities in
tioning of the national authority with a view to ensure that it
accordance with Chapter IV;
continues to meet the aforementioned level of credibility and
inform the Commission thereof.
(b) the national accreditation body that is subject to the peer
evaluation has met the requirements laid down in this
Article 65
Chapter.
Corrective action
1. Member
States
shall
monitor
their
national
accreditation
The criteria shall include competence requirements for peer
bodies at regular intervals in order to ensure that they fulfil the
evaluators and peer evaluation teams that are specific to the
requirements of this Regulation on a continuing basis, taking
scheme for greenhouse gas emission allowances trading estab
into account the results of the peer evaluation carried out in
lished by Directive 2003/87/EC.
accordance with Article 64.
3. The
body
recognised
under
Article
14
of
Regulation
(EC)
2. Where a national accreditation body does not meet the
No 765/2008 shall publish and communicate the outcome of
requirements or fails to fulfil its obligations, as laid down in this
the peer evaluation of a national accreditation body to the
Regulation, the Member State concerned shall take appropriate
Commission, the national authorities responsible for the
corrective action or shall ensure that such corrective action is
national accreditation bodies in the Member States, and the
taken, and inform the Commission thereof.
competent authority of Member States or the focal point
referred to in Article 69(2).
Article 66
Mutual recognition of verifiers
4. Without
prejudice
to
paragraph
1,
where
a
national
accreditation body has successfully undergone a peer evaluation
1. Member
States
shall
recognise
the
equivalence
of
the
organised by the body recognised under Article 14 of Regu
services delivered by those national accreditation bodies that
lation (EC) No 765/2008 prior to the entry into force of this
have successfully undergone a peer evaluation. Member States
Regulation, the national accreditation body shall be exempted
shall accept the accreditation certificates of verifiers accredited
from undergoing a new peer evaluation following the entry into
by those national accreditation bodies and respect the right of
force of this Regulation if it can demonstrate conformity with
the verifiers to carry out verification for their scope of accredi
this Regulation.
tation.

---

EN
12.7.2012 Official
Journal
of
the
European
Union L
181/25
2. Where a national accreditation body has not undergone
2. Where
more
than
one
competent
authority
is
designated
the complete peer evaluation process before 31 December
pursuant to Article 18 of Directive 2003/87/EC in a Member
2014, Member States shall accept the accreditation certificates
State, the Member State shall authorise one of those competent
of verifiers accredited by that national accreditation body
authorities as the focal point for the exchange of information,
provided the body recognised under Article 14 of Regulation
for coordinating the cooperation referred to in paragraph 1, and
(EC) No 765/2008 has started a peer evaluation for that
for the activities referred to in this Chapter.
national accreditation body and it has not identified any non-
compliance of the national accreditation body with this Regu
lation.
Article 70
Accreditation work programme and management report
3. Where
the
certification
of
verifiers
is
carried
out
by
a 1. By
31
December
of
each
year,
the
national
accreditation
national authority referred to in Article 54(2), Member States
body shall make available an accreditation work programme to
shall accept the certificate issued by such authority and respect
the competent authority of each Member State containing the
the right of certified verifiers to carry out verification for their
list of verifiers accredited by that national accreditation body
scope of certification.
and which have notified it pursuant to Article 76 that they
intend to carry out verifications in those Member States. The
accreditation work programme shall at least contain the
Article 67
following information in relation to each verifier:
Monitoring of services delivered
Where a Member State has established, in the course of an
(a) the anticipated time and place of the verification;
inspection carried out in accordance with Article 31(4) of
Directive 2006/123/EC, that a verifier is not complying with
this Regulation, the competent authority or national accredi
(b) information on activities that the national accreditation
tation body of that Member State shall inform the national
body has planned for that verifier, in particular surveillance
accreditation body that has accredited the verifier.
and reassessment activities;
(c) dates of anticipated witnessing audits to be performed by
The national accreditation body that has accredited the verifier
the national accreditation body to assess the verifier
shall consider the communication of that information as a
including the address and contact details of operators or
complaint within the meaning of Article 61 of this Regulation
aircraft operators that will be visited during the witness
and shall take appropriate action and respond to the competent
audit;
authority or the national accreditation body in accordance with
the second subparagraph of Article 72(2) of this Regulation.
(d) information on whether the national accreditation body has
requested the national accreditation body from the Member
Article 68
State in which the verifier is performing the verification, to
carry out surveillance activities.
Electronic data exchange and use of automated systems
1. Member
States
may
require
verifiers
to
use
electronic
templates or specific file formats for verification reports in
2. Following the submission of the accreditation work
accordance with Article 74(1) of Regulation (EU) No 601/2012.
programme in accordance with paragraph 1, the competent
authority shall provide the national accreditation body with
any relevant information, including any relevant national legis
2. Standardised
electronic
templates
or
file
format
specifi
lation or guidelines.
cations may be made available for the purpose of submitting
a verification report and for further types of communication
between the operator, aircraft operator, verifier, competent
3. By
1
June
of
each
year,
the
national
accreditation
body
authority and national accreditation body in accordance with
shall make available a management report to the competent
Article 74(2) of Regulation (EU) No 601/2012.
authority. The management report shall at least contain the
following information in relation to each verifier that has
been accredited by that national accreditation body:
CHAPTER VI
INFORMATION EXCHANGE
(a) accreditation details of verifiers that were newly accredited
by that national accreditation body, including the scope of
Article 69
accreditation for these verifiers;
Information exchange and focal points
1. The
Member
State
shall
establish
an
effective
exchange
of (b) any changes to the scope of accreditation for these verifiers;
appropriate information and effective cooperation between their
national accreditation body or, where applicable, the national
authority entrusted with the certification of verifiers, and the
(c) summarised results of surveillance and reassessment
competent authority.
activities carried out by the national accreditation body;

---

L 181/26
EN
Official Journal of the European Union
12.7.2012
(d) summarised results of extraordinary assessments that have
non-compliance of the verifier with this Regulation, the national
taken place, including reasons for initiating such extra
accreditation body shall consider the communication of that
ordinary assessments;
information as a complaint by the competent authority
concerning that verifier within the meaning of Article 61.
(e) any complaints filed against the verifier since the last
management report and the actions taken by the national
The national accreditation body shall take appropriate action to
accreditation body.
address such information and respond to the competent
authority within three months from the date of its receipt.
The national accreditation body shall inform the competent
Article 71
authority in its response of the action taken by it and, where
Information exchange on administrative measures
relevant, the administrative measures imposed on the verifier.
Where the national accreditation body has imposed adminis
trative measures on the verifier pursuant to Article 53 or
where a suspension of the accreditation has been terminated
Article 73
or a decision on appeal has reversed the decision of a
Information exchange on surveillance
national accreditation body to impose administrative measures
referred to in Article 53, the national accreditation body shall
1. Where the national accreditation body of the Member
inform the following parties:
State in which a verifier is performing a verification has been
requested, pursuant to Article 49(5), to carry out surveillance
activities, that national accreditation body shall report its
(a) the competent authority of the Member State where the
findings to the national accreditation body that has accredited
verifier is accredited;
the verifier, unless otherwise agreed between both national
accreditation bodies.
(b) the competent authority and the national accreditation body
of each Member State where the verifier is carrying out
2. The
national
accreditation
body
that
has
accredited
the
verifications.
verifier shall take the findings referred to in paragraph 1 into
account when assessing whether the verifier meets the
requirements of this Regulation.
Article 72
Information exchange by the competent authority
3. Where
the
findings
referred
to
in
paragraph
1
show
1. The
competent
authority
of
the
Member
State
where
the evidence that the verifier is not complying with this Regulation,
verifier is carrying out the verification shall annually
the national accreditation body that has accredited the verifier
communicate to the national accreditation body which has
shall take appropriate action pursuant to this Regulation and
accredited that verifier at least the following:
shall inform the national accreditation body that has carried out
surveillance activities on:
(a) relevant results from checking the operator’s and aircraft
operator’s report and the verification reports, in particular
of any identified non-compliance of that verifier with this
(a) what action has been taken by the national accreditation
Regulation;
body that has accredited the verifier;
(b) the results from the inspection of the operator or aircraft
(b) where appropriate, how the findings were resolved by the
operator where those results are relevant for the national
verifier;
accreditation body concerning the verifier’s accreditation
and surveillance or where those results include any
identified non-compliance of that verifier with this Regu
(c) where relevant, what administrative measures have been
lation;
imposed on the verifier.
(c) results from the evaluation of the internal verification docu
mentation of that verifier where the competent authority
Article 74
has evaluated the internal verification documentation
Information exchange with a Member State where the
pursuant to Article 26(3);
verifier is established
Where a verifier has been granted accreditation by a national
(d) complaints received by the competent authority concerning
accreditation body in a Member State other than the Member
that verifier.
State in which the verifier is established, the accreditation work
programme and the management report referred to in
Article 70, as well as the information referred to in Article 71,
2. Where
the
information
referred
to
in
paragraph
1 shall also be provided to the competent authority of the
provides evidence that the competent authority has identified
Member State in which the verifier is established.

---

EN
12.7.2012 Official
Journal
of
the
European
Union L
181/27
Article 75
Article 76
Databases of accredited verifiers
Notification by verifiers
1. National accreditation bodies, or where applicable,
1. For the purposes of enabling the national accreditation
national authorities referred to in Article 54(2), shall set up
body to draft the accreditation work programme and the
and manage a database and allow access to that database to
management report referred to in Article 70, a verifier shall,
other national accreditation bodies, national authorities,
by 15 November of each year, send the following information
verifiers, operators, aircraft operators and competent authorities.
to the national accreditation body that has accredited that
verifier:
The body recognised under Article 14 of Regulation (EC)
No 765/2008 shall facilitate and harmonise access to the
(a) the planned time and place of the verifications that the
databases with a view to enable efficient and cost-effective
verifier is scheduled to perform;
communication between national accreditation bodies,
national authorities, verifiers, operators, aircraft operators and
(b) the address and contact details of the operators or aircraft
competent authorities, and may reconcile those databases into a
operators whose emissions or tonne-kilometre reports are
single and centralised database.
subject to its verification.
2. The
database
referred
to
in
paragraph
1
shall
contain
at 2. Where
changes
occur
in
the
information
referred
to
in
least the following information:
paragraph 1, the verifier shall notify those changes to the
accreditation body within a timeframe agreed with that
national accreditation body.
(a) name and address of each verifier accredited by that
national accreditation body;
CHAPTER VII
FINAL PROVISIONS
(b) the Member States in which the verifier is carrying out
Article 77
verification;
Transitional provisions
Emissions and, where applicable, activity data occurring prior to
(c) each verifier’s scope of accreditation;
1 January 2013 shall be verified pursuant to the requirements
set out in Decision 2007/589/EC ( 1 ).
(d) the date on which the accreditation was granted and the due
expiry date of the accreditation;
Article 78
Entry into force
(e) any information on administrative measures that have been
This Regulation shall enter into force on the twentieth day
imposed on the verifier.
following that of its publication in the Official Journal of the
European Union.
The information shall be publicly available.
It shall apply from 1 January 2013.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 21 June 2012.
For the Commission
The President
José Manuel BARROSO
( 1 ) OJ L 229, 31.8.2007, p. 1.

---

L 181/28
EN
Official Journal of the European Union
12.7.2012
ANNEX I
Scope of accreditation for verifiers
The scope of accreditation of verifiers shall be indicated in the accreditation certificate using the following groups of
activities pursuant to Annex I to Directive 2003/87/EC and other activities pursuant to Articles 10a and 24 of Directive
2003/87/EC. Those provisions shall equally apply to verifiers certified by a national authority in accordance with
Article 54(2) of this Regulation.
Activity group No Scopes
of
accreditation
1a
Combustion of fuels in installations, where only commercial standard fuels as defined in
Regulation (EU) No 601/2012 are used, or where natural gas is used in category A or B
installations.
1b Combustion
of
fuels
in
installations,
without
restrictions
2 Refining
of
mineral
oil
3 —
Production
of
coke
— Metal ore (including sulphide ore) roasting or sintering, including pelletisation
— Production of pig iron or steel (primary or secondary fusion) including continuous casting
4 —
Production
or
processing
of
ferrous
metals
(including
ferro-alloys)
— Production of secondary aluminium
— Production or processing of non-ferrous metals, including production of alloys
5 Production
of
primary
aluminium
(CO 2 and PFC emissions)
6 —
Production
of
cement
clinker
— Production of lime or calcination of dolomite or magnesite
— Manufacture of glass including glass fibre
— Manufacture of ceramic products by firing
— Manufacture of mineral wool insulation material
— Drying or calcination of gypsum or production of plaster boards and other gypsum
products
7 —
Production
of
pulp
from
timber
or
other
fibrous
materials
— Production of paper or cardboard
8 —
Production
of
carbon
black
— Production of ammonia
— Production of bulk organic chemicals by cracking, reforming, partial or full oxidation or
by similar processes
— Production of hydrogen (H 2 ) and synthesis gas by reforming or partial oxidation
— Production of soda ash (Na 2 CO 3 ) and sodium bicarbonate (NaHCO 3 )
9 —
Production
of
nitric
acid
(CO 2 and N 2 O emissions)
— Production of adipic acid (CO 2 and N 2 O emissions)
— Production of glyoxal and glyoxylic acid (CO 2 and N 2 O emissions)
— Production of caprolactam
10 —
Capture
of
greenhouse
gases
from
installations
covered
by
Directive
2003/87/EC
for
the
purpose of transport and geological storage in a storage site permitted under Directive
2009/31/EC
— Transport of greenhouse gases by pipelines for geological storage in a storage site
permitted under Directive 2009/31/EC
11
Geological storage of greenhouse gases in a storage site permitted under Directive
2009/31/EC
12 Aviation
activities
(emissions
and
tonne-kilometre
data)

---

EN
12.7.2012 Official
Journal
of
the
European
Union L
181/29
Activity group No Scopes
of
accreditation
98 Other
activities
pursuant
to
Article
10a
of
Directive
2003/87/EC
99
Other activities, included by a Member State pursuant to Article 24 of Directive 2003/87/EC,
to be specified in detail in the accreditation certificate
ANNEX II
Requirements on verifiers
With respect to the requirements on verifiers, the harmonised standard pursuant to Regulation (EC) No 765/2008
concerning requirements for greenhouse gas validation and verification bodies for use in accreditation or other forms
of recognition, shall apply. In addition, the following procedures, processes and arrangements referred to in Article 40(1),
shall apply:
(a) a process and policy for communication with the operator or aircraft operator and other relevant parties;
(b) adequate arrangements to safeguard the confidentiality of information obtained;
(c) a process for dealing with appeals;
(d) a process for dealing with complaints (including indicative timescale);
(e) a process for issuing a revised verification report where an error in the verification report or operator’s or aircraft
operator’s report has been identified after the verifier has submitted the verification report to the operator or aircraft
operator for onwards submission to the competent authority;
(f) a procedure or process for outsourcing verification activities to other organisations.
ANNEX III
Minimum requirements of the accreditation process and requirements on accreditation bodies
With respect to the minimum requirements for accreditation, and the requirements for accreditation bodies, the
harmonised standard pursuant to Regulation (EC) No 765/2008 concerning general requirements for accreditation
bodies accrediting conformity assessment bodies shall apply.

---

Document Outline

• �

---