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Changes between two versions

What changed between the plenary report and the adopted text

From · plenary report· 18 Mar 2026

A-10-2026-0062

on the Council position at first reading with a view to the adoption of a regulation of the European Parliament and of the Council on the greenhouse gas emissions accounting of transport services

To · adopted text· 10 Apr 2024

TA-9-2024-0205

Accounting of greenhouse gas emissions of transport services

These two texts have too little in common to compare paragraph by paragraph: they are different documents rather than versions of one (for example one group’s motion and the joint text that was adopted).

+264 added · −9 removed · 9 changed paragraphs, packaging included.

Part 4 of 6: Paragraphs 147–206

Added:1b. Member States may introduce administrative, financial or operational incentives to stimulate the use of primary data and should notify to the Commission their nature and timeframe. [Am. 52]

Added:2. The use of secondary data for calculating greenhouse gas emissions of a transport service shall be allowed for SMEs under the following conditions: [Am. 53]

Added:(a) default values for greenhouse gas emission intensity are derived from:

Added:(i) a core EU database of default values for greenhouse gas emission intensity, referred to in Article 6, paragraph 1;

Added:(ii) databases and datasets of default values for greenhouse gas emission intensity operated by third parties, in accordance with Article 7.

Added:(b) default greenhouse gas emission factors for the transport energy carriers are derived from the central EU database of default greenhouse gas emission factors, referred to in Article 8;

Added:(c) modelled data rely on a model established in accordance with the method referred to in Article 4 and the rules set out in Article 5 (2), point (b) and Article 11, where appropriate.

Added:2a. By ... [12 months from the date of entry into force of this Regulation], the Commission shall adopt delegated acts in accordance with Article 16 to supplement this Regulation by laying down detailed rules of applying cut-off criteria and deviations from the greater circle distance (“GCD”). [Am. 54]

Added:2b. Original Equipment Manufacturers (“OEMs”) shall grant adequate access to relevant in-vehicle data to SMEs, to the extent that is necessary for the purpose of compliance with this Regulation, and as long as it is relevant for the purpose of facilitating their accurate data collection and subsequent calculations. [Am. 55]

Added:Article 6 Core EU database of default values for greenhouse gas emission intensity

Added:1. The Commission with the assistance of the European Environmental Agency, taking into account the expertise of relevant stakeholders and other sectoral EU bodies, shall establish within 18 months after the entry into force of this Regulation, a core EU database of default emission intensity values referred to in Article 5 (2), point (a)(i) that is available free of charge. [Am. 56]

Added:1a. When establishing the core EU database of default emission intensity values referred to in Article 5 (2), point (a)(i), the Commission and the European Environmental Agency shall produce a separate table for each mode of transport. [Am. 57]

Added:1b. When developing the default greenhouse gas emission intensity values, the Commission shall:

Added:(a) apply the location-based approach for which the standard referred to in Article 4 provides (“the location based approach”);

Added:(b) take into account the greenhouse gas emissions factors that have been determined in accordance with Directive (EU) 2018/2001. [Am. 58]

Added:1c. When greenhouse gas emissions from electricity consumed by transport can be quantified by using the location-based approach and the market-based approach under EN ISO 14083:2023 the market-based electricity mix shall be reported, provided the conditions set within Annex J of the mentioned standard are fulfilled. [Am. 59]

Added:1d. Until the core EU database is established, entities may refer to other national databases, which are deemed to have been verified, pursuant to Article 13(8) or which have been verified under other existing Union law provided that such data is available at the same aggregation level as the one required by this Regulation. [Am. 60]

Added:2. The Commission shall ensure, at least annually, the maintenance, update and, continuous development, and an appropriate level of security of the database referred to in paragraph 1, taking into account for the evolution of the technological state-of-the-art in the transport sector and of new methodological approaches for calculating greenhouse gas emissions. Any updates to the default values shall be notified to the public without delay. Following such an update, concerned entities shall use the latest available data to calculate and disclose their greenhouse gas emissions information. [Am. 61]

Added:2a. The Commission, with the assistance of the European Environmental Agency, and taking into account the expertise of relevant stakeholders, shall ensure that technical quality checks of default values for greenhouse gas emission intensity are conducted, similarly to those applicable to databases or datasets operated by third parties. [Am. 62]

Added:3. Access to the database referred to in paragraph 1, to consult or use default emission intensity values shall be easily accessible, open to the public, and free of charge. [Am. 63]

Added:Article 7 Databases and datasets of default values for greenhouse gas emission intensity operated by third parties

Added:1. A database or dataset referred to in Article 5 (2), point (a)(ii) may only be used to derive secondary data as long as it provides more granular or sector related data than the ones included in the core EU database referred to in Article 6. A developer of a database or dataset referred to in Article 5 (2), point (a)(ii) shall submit an application to the Commission for a technical quality check of default values for greenhouse gas emission intensity included in that database or dataset. The Commission, with the assistance of the European Environmental Agency, shall conduct the technical quality check in accordance with the requirements set out in Articles 4 to 8 of this Regulation. The technical quality check shall be conducted within 12 months from the official receipt of the application. [Am. 64]

Added:1a. The technical quality check of databases and datasets of default values for greenhouse emission intensity referred in paragraph 1 shall include a comparison between emissions as reported by using primary data, and emissions as they would be reported using the database or default values, for equivalent representative use cases. Databases and default values that would lead to the resulting emissions being understated as compared to those stated in primary data reporting shall receive a negative assessment from the technical quality check. [Am. 65]

Added:1b. The technical quality check shall also ensure that databases and datasets operated by third parties comply with the rules detailed in the delegated act referred to in paragraph 2a of Article 5. [Am. 66]

Added:2. Only databases and datasets of default emission intensity values that have been positively assessed in that technical quality check referred to paragraph 1 shall be used for the purpose of using secondary data in accordance with Article 5 (2), point (a)(ii). The Commission shall publish and maintain an up-to-date list of the databases of default values for greenhouse gas emission intensity operated by third parties that have been positively assessed. The up-to-date list shall be publicly available on a dedicated website. [Am. 67]

Added:3. The technical quality check is required as from 2412 months after the date of the application of this Regulationmentioned in paragraph 1, at the latest. A record of positive assessment of that quality check shall be valid for two years. [Am. 68]

Added:4. The Commission shall adopt implementing acts in accordance with Article 17 to supplement this Regulation by establishing rules and conditions to conduct the technical quality check referred to in paragraph 1.

Added:4a. Access to the database referred to in paragraph 1, to consult or use default emission intensity values shall be open to the public and free of charge for SMEs. [Am. 69]

Added:Article 8 Central EU database of default greenhouse gas emission factors

Added:1. By ... [12 months from the date of entry into force of this Regulation], the Commission, with the assistance of the European Environmental Agency, and taking into account the expertise of relevant stakeholders and other sectoral EU bodies, shall establish a central EU database of default greenhouse gas emission factors referred to in Article 5(2), point (b). [Am. 70]

Added:1a. When developing the default greenhouse gas emission factors, the Commission shall:

Added:(a) apply the location-based approach for which the standard referred to in Article 4 provides (“the location based approach”);

Added:(b) take into account the greenhouse gas emissions factors that have been determined in accordance with Directive (EU) 2018/2001. [Am. 71]

Added:1b. When greenhouse gas emissions from electricity consumed by transport can be quantified by using the location-based approach and the market-based approach under EN ISO 14083:2023 the market-based electricity mix shall be reported, provided the conditions set out in Annex J of the mentioned standard are fulfilled. [Am. 72]

Added:1c. Until the central EU database is established, entities may refer to other national databases, which are deemed to have been verified, pursuant to Article 13(8) or which have been verified under other existing Union law provided that such data is available at the same aggregation level as the one required by this Regulation. [Am. 73]

Added:2. The Commission, with the assistance of the European Environmental Agency, shall ensure, at least annually, the maintenance, update, and continuous development, and an appropriate level of security, of the database referred to in paragraph 1, taking into account the evolution of the technological state-of-the-art in the transport sector and of new methodological approaches for calculating greenhouse gas emissions. Any updates to the default values shall be notified to the public without delay. Following such an update, concerned entities shall use the latest available data to calculate and disclose their greenhouse gas emissions information. [Am. 74]

Added:3. Access to the database referred to in paragraph 1, to consult or use default greenhouse gas emission factors for the transport energy carriers shall be easily accessible, open to the public, and free of charge. [Am. 75]

Added:Article 8a Governance support for small and medium enterprises

Added:1. By ... [12 months from the date of entry into force of this Regulation], the Commission shall have developed a simplified calculation tool for SMEs that is publicly accessible, user-friendly and free of charge, in accordance with Article 11. It shall be accompanied by step-by-step guidance documents, clearly explaining how that calculation tool functions.

Added:2. The Commission shall monitor the risk that the data disclosed by SMEs acting as subcontractors, under this Regulation, could be used by transport service organisers for unfair market practices. By .. [2 years from the date of entry into force of this Regulation], the Commission shall present a report to the European Parliament and the Council. That report shall be accompanied, if appropriate, by a legislative proposal to provide measures to protect the confidentiality of commercially sensitive data. [Am. 76]

Added:CHAPTER IV OUTPUT DATA AND TRANSPARENCY

Added:Article 9 Establishing output data on greenhouse gas emissions of a transport service

Added:1. Output data shall be established using the reference methodology and input data in accordance with Articles 4 to 8 of this Regulation.

Added:2. The output data may be established with using calculation tools. External calculation tools shall comply with the requirements laid down in Article 11.

Added:3. The output data as a minimum shall consist of the total mass of carbon dioxide equivalent (CO2e) per transport service, and, in relation to a type of transport service concerned, at least one of the following data metrics: [Am. 77]

Added:(a) mass CO2e per tonne kilometre, or equivalent units, for freight transport;

Added:(b) mass CO2e per tonne or equivalent units, for freight hub throughput;

Added:(c) mass CO2e per passenger kilometre, or equivalent units, for passenger transport;

Added:(d) mass CO2e per passenger or equivalent units, for passenger hub throughput.

Added:4. The Commission shall be empowered to adopt delegated acts in accordance with Article 16 to complement the list of metrics for output data referred to in paragraph 3.

Added:Article 10 Communication and transparency

Added:1. Concerned entities shall disclose output data in a clear and unambiguous manner whenever possible before the provision of a transport service or the conclusion of the contract. When concerned entities disclose output data, in the communication accompanying this disclosure they shall include the following statement “Well-to-wheel greenhouse gas emissions calculated in accordance with EU Regulation [reference to this Regulation] of the European Parliament and the Council”, at least in one of the official languages of the EU, and where possible, in an official language of a Member State on the territory of which the service is performed. [Am. 78]

Added:1a. Concerned entities may choose to display visibly the following information:

Added:(a) whether their data is subject to the annual verification;

Added:(b) whether they have used primary data in which case the variables derived from primary data shall be provided;

Added:(c) whether they have used the EU calculation tool established by paragraph 2a of article 9. [Am. 79]

Added:2. Where output data are obtained and disclosed by a data intermediary, in particular digital navigation and journey route planning services, on the basis of separate arrangements, the rules laid down in paragraph 1 and Article 9(3) shall apply. When disclosing output data, the data intermediary shall include a reference to the source of these data. [Am. 80]

Added:2a. Information on greenhouse gas emissions of a transport service shall be provided to digital data intermediaries by a concerned entity or other relevant legal or natural person. Output data disclosed by those digital data intermediaries shall incorporate the information visibly on each search result and include emissions ranking as a default sorting option, whereby the most environmentally friendly option would be displayed first, as well as an easy comparison between different modal choices, including the use of private vehicles, as well as bicycle options, where appropriate. [Am. 81]

Added:3. Where primary data are used in the meaning of Article 5(1), concerned entities shall be entitled to communicate this fact to any third party if the use of primary data was verified in accordance with Articles 12 and 13.

Added:4. Concerned entities shall be able to establish evidence substantiating how the output data were established. That evidence shall be drawn pursuant to the requirements set out by the reference methodology referred to in Article 4(1), and: