Article 3 Reporting requirements

Starting in 2021, the operators of installations F1that are FA installations shall report annually on the activity level of each sub-installation in the preceding calendar year. In 2021, this report shall include data for the two years preceding its submission. F2 In 2026 this report must include data for the 2 years preceding its submission if the operator is not required under this Article to submit in 2025 a report including data for 2024. F3In 2027, this report must include data for the 2 years preceding its submission if the operator is not required under this Article to submit in 2026 a report including data for 2025. F4The requirement that in 2027 this report must include data for the 2 years preceding its submission also applies where the operator has any relevant product benchmark sub-installation, relevant heat benchmark sub-installation, relevant fuel benchmark sub-installation or any relevant process emissions sub-installation within the meaning of Article 4(9) of the Free Allocation Regulation, and this report must reflect the division required by Article 10(4a) of that Regulation.

F5...

Where an installation is an FA installation at the date on which F7the condition in either Article 3za(1)(a) or (1)(b) is satisfied, the operator of the installation must report on the activity level of each sub-installation of the installation in the scheme year F8in which that condition was satisfied (even if the installation is not an FA installation after the end of that scheme year).

The activity level report must F9be verified as satisfactory in accordance with the Verification Regulation 2018 and contain information on the activity level of each sub-installation and on each of the parameters listed in sections 1, except 1.3 (c) F10and 1.4(e), and 2.3 to 2.7 of Annex IV to Delegated Regulation (EU) 2019/331. The activity level report shall also F11, where all operations have ceased at a sub-installation, contain the information referred to in paragraph 9.

F12...

The activity level report shall be submitted F13to the regulator on or before 30 June in the 2021 scheme year and on or before 31 March in each subsequent scheme year. It shall be submitted together with a verification report on the activity level report issued pursuant to Implementing Regulation (EU) 2018/2067.

F14...

The F15regulator shall assess the activity level report referred to in paragraphs 1 to 3 of this Article in accordance with the requirements of Articles 7 to 12 of Delegated Regulation (EU) 2019/331. The regulator may make a conservative estimate of the value of any parameter in any of the following situations:

F19...

Where a verifier has stated, in the verification report pursuant to Implementing Regulation (EU) 2018/2067, the existence of non-material misstatements which have not been corrected by the operator before issuing the verification report, the regulator shall assess those misstatements, and make a conservative estimate of the value of a parameter, where possible. The regulator shall inform the operator whether and which corrections are required to the activity level report. The operator shall make that information available to the verifier.

Where the regulator makes an estimate of the value of a parameter under paragraph 4, the regulator must give notice of the value to the operator

Subject to paragraph 8, where notice of an estimate of the value of a parameter is given, for the purposes of this Regulation, the operator must be treated as having submitted an activity level report including the estimated value.

Where, after making an estimate of a parameter (including a rectified estimate, or a further rectified estimate, made under this paragraph), the regulator considers that there is an error in the estimate, the regulator must:

and paragraph 6 applies to a notice of the rectified estimate as it does to the notice of the previous estimate.

Where no activity level report has been submitted by the operator of an installation by the time limit referred to in paragraph 3 and the regulator makes an estimate of the value of a parameter under paragraph 4(a):

Where at the date on which the activity level report is prepared all operations have ceased at a sub-installation, the information that the activity level report is required to contain is the following: