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(h) how to apply in practice the definitions laid down in this Regulation for sites, facilities and installations, by means of, inter alia, a list of examples or specific explanations, pictures, drawings, diagrams or any other visual reference or support. The guidelines concerning points (a) to (g) of the first paragraph, shall be drawn up for the first time by 1 January 2026. The guidelines concerning point (h) of the first paragraph, shall be drawn up for the first time by 1 January 2025, after consulting the Member States.

Guidance The Commission, assisted by the Agency and in consultation with the Member States, shall draw up and periodically update guidance supporting the implementation of this Regulation, addressing at least the following:

(a) reporting procedures, with particular attention to be paid to provisions that were not part of Regulation (EC) No 166/2006 and sectors that were not covered by that Regulation, including technical guidelines regarding methods facilitating analysis for monitoring of PFAS, such as detection limits, parametric values and frequency of sampling;

(b) the data to be reported;

(c) quality assurance and assessment;

(d) an indication of the type of data which can be withheld and, in the case of confidential data, the reasons for withholding them;

(e) reference to internationally approved methods for release determination, analysis and sampling;

(f) the names of any parent companies;

(g) calculation methods, including emission factors per abatement technology, for livestock production and aquaculture;