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Calculation rules in the transport sector and with regard to renewable fuels of non-biological origin regardless of their end use

1. For the calculation of the greenhouse gas intensity reduction referred to in Article 25(1), first subparagraph, point (a)(ii), the following rules shall apply:

(a) the greenhouse gas emissions savings shall be calculated as follows:

(i) for biofuel and biogas, by multiplying the amount of those fuels supplied to all transport modes by their greenhouse gas emissions savings determined in accordance with Article 31;

(ii) for renewable fuels of non-biological origin and recycled carbon fuels, by multiplying the amount of those fuels that is supplied to all transport modes by their greenhouse gas emissions savings determined in accordance with delegated acts adopted pursuant to Article 29a(3);

(iii) for renewable electricity, by multiplying the amount of renewable electricity that is supplied to all transport modes by the fossil fuel comparator ECF(e) set out in in Annex V;

(b) the baseline referred to in Article 25(1), first subparagraph, point (a)(ii), shall be calculated until 31 December 2030 by multiplying the amount of energy supplied to the transport sector by the fossil fuel comparator EF(t) set out in Annex V; from 1 January 2031, the baseline referred to in Article 25(1), first subparagraph, point (a)(ii), shall be the sum of:

(i) the amount of fuels supplied to all transport modes multiplied by the fossil fuel comparator EF(t) set out in Annex V;

(ii) the amount of electricity supplied to all transport modes multiplied by the fossil fuel comparator ECF(e) set out in Annex V;

(c) for the calculation of the relevant amounts of energy, the following rules shall apply:

(i) in order to determine the amount of energy supplied to the transport sector, the values regarding the energy content of transport fuels set out in Annex III shall be used;

(ii) in order to determine the energy content of transport fuels not included in Annex III, the Member States shall use the relevant European standards for the determination of the calorific values of fuels, or, where no European standard has been adopted for that purpose, the relevant ISO standards;

(iii) the amount of renewable electricity supplied to the transport sector is determined by multiplying the amount of electricity supplied to that sector by the average share of renewable electricity supplied in the territory of the Member State in the two previous years, unless electricity is obtained from a direct connection to an installation generating renewable electricity and supplied to the transport sector, in which case electricity shall be fully counted as renewable and electricity generated by a solar-electric vehicle and used for the consumption of the vehicle itself may be fully counted as renewable;

(iv) the share of biofuels and biogas produced from the feedstock listed in Part B of Annex IX in the energy content of fuels and electricity supplied to the transport sector shall, except in Cyprus and Malta, be limited to 1,7 %;

(d) the greenhouse gas intensity reduction from the use of renewable energy is determined by dividing the greenhouse gas emissions savings from the use of biofuels, biogas, renewable fuels of non-biological origin and renewable electricity supplied to all transport modes by the baseline; Member States may take into account recycled carbon fuels.

Member States may, where justified, increase the limit referred to in the first subparagraph, point (c)(iv), of this paragraph, taking into account the availability of feedstock listed in Part B of Annex IX. Any such increase shall be notified to the Commission, together with the reasons therefor, and shall be subject to approval by the Commission.

2. For the calculation of the minimum shares referred to in Article 25(1), first subparagraph, point (a)(i) and point (b), the following rules shall apply:

(a) for the calculation of the denominator, that is the amount of energy consumed in the transport sector, all fuels and electricity supplied to the transport sector shall be taken into account;

(b) for the calculation of the numerator, that is the amount of energy from renewable sources consumed in the transport sector for the purposes of Article 25(1), first subparagraph, the energy content of all types of energy from renewable sources supplied to all transport modes, including to international marine bunkers, in the territory of each Member State shall be taken into account; Member States may take into account recycled carbon fuels;

(c) the share of biofuels and biogas produced from the feedstock listed in Annex IX and renewable fuels of non-biological origin shall be considered to be twice its energy content;

(d) the share of renewable electricity shall be considered to be four times its energy content when supplied to road vehicles and may be considered to be 1,5 times its energy content when supplied to rail transport;

(e) the share of advanced biofuels and biogas produced from the feedstock listed in Part A of Annex IX supplied in the aviation and maritime transport modes shall be considered to be 1,2 times their energy content and the share of renewable fuels of non-biological origin supplied in the aviation and maritime transport modes shall be considered to be 1,5 times their energy content;

(f) the share of biofuels and biogas produced from the feedstock listed in Part B of Annex IX in the energy content of fuels and electricity supplied to the transport sector shall, except in Cyprus and Malta, be limited to 1,7 %;

(g) in order to determine the amount of energy supplied to the transport sector, the values regarding the energy content of transport fuels set out in Annex III shall be used;

(h) in order to determine the energy content of transport fuels not included in Annex III, the Member States shall use the relevant European standards for the determination of the calorific values of fuels, or, where no European standard has been adopted for that purpose, the relevant ISO standards;

(i) the amount of renewable electricity supplied to the transport sector shall be determined by multiplying the amount of electricity supplied to that sector by the average share of renewable electricity supplied in the territory of the Member State in the two previous years, unless electricity is obtained from a direct connection to an installation generating renewable electricity and supplied to the transport sector, in which case that electricity shall be fully counted as renewable and electricity generated by a solar-electric vehicle and used for the consumption of the vehicle itself may be fully counted as renewable.

Member States may, where justified, increase the limit referred to in the first subparagraph, point (f), of this paragraph, taking into account the availability of feedstock listed in Part B of Annex IX. Any such increase shall be notified to the Commission, together with the reason therefor, and shall be subject to approval by the Commission.

3. The Commission is empowered to adopt delegated acts in accordance with Article 35 to amend this Directive by adapting the limit on the share of biofuels and biogas produced from the feedstock listed in Part B of Annex IX on the basis of an assessment of the availability of feedstock. The limit shall be at least 1,7 %. If the Commission adopts such a delegated act, the limit set out in it shall also apply to Member States that have obtained an approval from the Commission to increase the limit, in accordance with paragraph 1, second subparagraph, or paragraph 2, second subparagraph,) of this Article, after a five-years transitional period, without prejudice to the right of the Member State to apply that new limit earlier. Member States may apply for a new approval from the Commission for an increase from the limit laid down in the delegated act in accordance with paragraph 1, second subparagraph, or paragraph 2, second subparagraph, of this Article.

4. The Commission is empowered to adopt delegated acts in accordance with Article 35 to amend this Directive by adapting transport fuels and their energy content as set out in Annex III in accordance with scientific and technical progress.

5. For the purpose of the calculations referred to in paragraph 1, first subparagraph, point (b), and in paragraph 2, first subparagraph, point (a), the amount of energy supplied to the maritime transport sector shall, as a proportion of that Member State’s gross final consumption of energy, be considered to be no more than 13 %. For Cyprus and Malta, the amount of energy consumed in the maritime transport sector shall, as a proportion of those Member States’ gross final consumption of energy, be considered to be no more than 5 %. This paragraph shall apply until 31 December 2030.

6. Where electricity is used for the production of renewable fuels of non-biological origin, either directly or for the production of intermediate products, the average share of electricity from renewable sources in the country of production, as measured two years before the year in question, shall be used to determine the share of renewable energy.

However, electricity obtained from a direct connection to an installation generating renewable electricity may be fully counted as renewable where it is used for the production of renewable fuels of non-biological origin, provided that the installation:

(a) comes into operation after, or at the same time as, the installation producing the renewable fuels of non-biological origin; and (b) is not connected to the grid, or is connected to the grid but evidence can be provided that the electricity concerned has been supplied without taking electricity from the grid. Electricity that has been taken from the grid may be fully counted as renewable provided that it is produced exclusively from renewable sources and the renewable properties and other appropriate criteria have been demonstrated, ensuring that the renewable properties of that electricity are counted only once and only in one end-use sector.

By 31 December 2021, the Commission shall adopt a delegated act in accordance with Article 35 to supplement this Directive by establishing a Union methodology setting out detailed rules by which economic operators are to comply with the requirements laid down in the second and third subparagraphs of this paragraph. By 1 July 2028, the Commission shall submit a report to the European Parliament and the Council assessing the impact of the Union methodology set out in accordance with the fourth subparagraph, including the impact of additionality and temporal and geographical correlation on production costs, greenhouse gas emissions savings, and the energy system.

That Commission report shall, in particular, assess the impact on the availability and affordability of renewable fuels of non-biological origin for industry and transport sectors and on the ability of the Union to achieve its targets for renewable fuels of non-biological origin taking into account the Union strategy for imported and domestic hydrogen in accordance with Article 22a, while minimising the increase in greenhouse gas emissions in the electricity sector and the overall energy system. Where the report concludes that the requirements fall short of ensuring sufficient availability and affordability of renewable fuels of non-biological origin for industry and transport sectors and do not substantially contribute to greenhouse gas emissions savings, energy system integration and the achievement of the Union targets for renewable fuels of non-biological origin set for 2030, the Commission shall review the Union methodology and shall, where appropriate, adopt a delegated act in accordance with Article 35 to amend that methodology, providing the necessary adjustments to the criteria laid down in the second and third subparagraphs of this paragraph in order to facilitate the ramp-up of the hydrogen industry.