Annex I

Annexes I and X to Implementing Regulation (EU) 2018/2066 are amended as follows:

1. (1)

   Annex I is amended as follows:

   1. (a)

      in section 1, the following points (8) and (9) are added:

      1. (8)

         ‘where applicable, a description of the procedure used to assess if biomass source streams comply with Article 38(5);

      2. (9)

         where applicable, a description of the procedure used to determine biogas quantities based on purchase records in accordance with Article 39(4).’;

   2. (b)

      in point 2 of section 2, the following points (f) and (g) are added:

      1. (f)

         ‘where applicable, a description of the procedure used to assess if biofuels comply with Article 38(5);

      2. (g)

         where applicable, a description of the procedure used to determine biofuel quantities based on purchase records in accordance with Article 54(3).’;

2. (2)

   Annex X is amended as follows:

   1. (a)

      in point 6 of section 1, point (a) is replaced by the following:

      1. (a)

         ‘the total emissions expressed as t CO_2(e), including CO₂ from biomass source streams which do not comply with Article 38(5);’;

   2. (b)

      in point 8 of section 1, point (d) is replaced by the following:

      1. (d)

         ‘emissions, amounts and energy content of biomass fuels and bioliquids combusted, expressed in t and TJ, and information whether such biomass fuels and bioliquids comply with Article 38(5).’;

   3. (c)

      section 2 is amended as follows:

      1. (1)

         point 9 is replaced by the following:

         1. (9)

            ‘Total CO₂ emissions in tonnes of CO₂ disaggregated by the Member State of departure and arrival, including CO₂ from biofuels which do not comply with Article 38(5);’;

      2. (2)

         point 12 is replaced by the following:

         1. (12)

            ‘Memo-items:

            1. (a)

               amount of biofuels used during the reporting year (in tonnes or m³) listed per fuel type, and whether the biofuels comply with Article 38(5);

            2. (b)

               the net calorific value of biofuels and alternative fuels;’.