Text · Comparison of two versions
Changes from adopted text to adopted text
TA-9-2024-0205 → TA-10-2026-0113
- From
- TA-9-2024-0205 Adopted text of 10 Apr 2024
- To
- TA-10-2026-0113 Adopted text of 28 Apr 2026
- Changes
- Not comparable
- Paragraphs
- +5 added · −260 removed · 12 changed
More facts (2)
- Title (from)
- Accounting of greenhouse gas emissions of transport services
- Title (to)
- Accounting of greenhouse gas emissions of transport services
These two texts have too little in common to be compared paragraph by paragraph (under 15 % of their paragraphs match): they are different documents rather than versions of one — for example a group’s motion and the joint text that was adopted.
Every difference
The full paragraph comparison, packaging included; long runs of unchanged paragraphs are folded. One part of the text per page.
Part 2 of 5: Paragraphs 61–120
Removed(16) Regarding secondary data, greenhouse gas emissions of a transport service may be calculated by using default values or modelled data. The use of default values and modelled data should however provide accurate and reliable information on the greenhouse gas emissions of a specific transport service, and therefore those default values should be set and modelled data be developed and recurrently updated in neutral and objective manner, based on trusted sources and adequate parameters. Databases and default values that would lead to the resulting emissions being understated as compared to those stated in primary data reporting are considered to be failing the technical quality checks concerning the accuracy and reliability of information. Those technical quality checks should be repeated regularly. [Am. 21]
Removed(17) A core EU database of default values for greenhouse gas emission intensity should therefore be established to improve the comparability of greenhouse gas emissions results obtained in the application of this Regulation. This database should provide enough granularity and reflect the sectorial, national, and regional specificities across the Union, and should include separate tables for each mode of transport, ensuring regular updating and incorporating state-of-the-art technological advances in emission reduction where applicable. However, given the sectorial, national and regional specificities of those default values across the Union, other relevant databases and datasets operated by third parties should be allowed on the condition that they undergo a technical quality check at Union level. [Am. 22]
Removed(18) When establishing greenhouse gas emission intensity of a transport service, greenhouse gas emission factors for transport energy carriers are required to derive estimates of greenhouse gas emissions reflecting the amount of energy used in well-to-wheel perspective. Hence, a central EU database of greenhouse gas emission factors of energy carriers should be set up to guarantee the comparability and quality of input data.
Removed(18a) A location-based approach, on the basis that a set of up-to-date and accurate intensity values is ensured for the different Member States, should be encouraged when quantifying emissions related to the usage of electricity on the basis of up-to-date and accurate emissions intensity values for each Member State. A market-based approach is further desirable, provided that proper traceability is ensured, by means of an accreditable contract with guarantees of origin. The databases established by this Regulation should use figures based on a location-based approach. [Am. 23]
Removed(19) The development and maintenance of the EU databases of default values for greenhouse gas emission intensity and greenhouse gas emission factors established by this Regulation, as well as the technical quality check of external databases and datasets operated by third parties should be undertaken by a neutral and competent body operating at Union level. Given its remit, the European Environmental Agency is best placed to provide the necessary assistance for the proper implementation of this part of the Regulation. Where relevant, this work may rely on contribution from and be supported by other sectorial EU bodies, in accordance of separate Union law. [Am. 24]
Removed(20) Modelled data may be used if they are based on a model established in conformity with the reference methodology and, where relevant, other provisions regarding the use of secondary data and calculation tools set out in this Regulation.
Removed(21) Regulation (EU) 2015/757 and Directive 2003/87/EC require the collection, calculation and annual reporting of CO2greenhouse gas emissions from ships and aircrafts, respectively. Regulation (EU) 2015/757 and Directive 2003/87/EC may be to certain extent complementary to the provisions set out in this Regulation, especially in terms of producing fuel burnt data as an input for quantifying emissions of transport services. Input data for generating greenhouse gas emissions of transport services may also originate from the implementation of other legislative frameworks, such as Regulation (EU) 2019/1242 and, Regulation (EU) 2019/631and Regulation 2023/2405. [Am. 25]
Removed(22) It is appropriate to lay down common metrics to express greenhouse gas emissions output data that underlie the comparability of those data and allow for effective benchmarking of various transport services. Common metrics should also enable clear communication from a data provider and accurate understanding of this communication by a data recipient. In this sense, when determining distances, particularly regarding establishing emissions intensity, the Commission should specify the detailed rules regarding the use of the Great Circle Distance ("GCD") option within ISO14083. Those rules should not prevent the use of primary data regarding actual distance, such as in the rail sector. [Am. 26]
Removed(23) Any disaggregated information on greenhouse gas emissions of a transport service that is disclosed to a third party for commercial or regulatory purposes in accordance with the scope of this Regulation, should indispensably and prominently include output data established pursuant to the specific rules for calculating greenhouse emissions set out by this Regulation. Additional data elements, serving other purposes than those defined under this Regulation, can be added, where relevant.
Removed(23a) The disclosure of information regarding greenhouse gas emissions prior to the provision of a transport service is crucial to encourage an informed decision-making process by citizens and influences business decisions of entities organising and providing these services on the market. Therefore, information on greenhouse gas emissions related to a specific transport service should be disclosed by concerned entities and data intermediaries, whenever possible, before the provision of the transport service. However, information on greenhouse gas emissions may be revealed after the provision of the transport service, particularly when communications between companies need a more detailed level of information, notably in the context of logistics chains and subcontracting contract relationships. [Am. 27]
Removed(23b) Data intermediaries should be obliged to incorporate the information visibly on each search result and to 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 vehicle as well as bicycle options where appropriate. E-commerce operators should also display the transport service emissions associated to the different parcel delivery options, alongside the currently available estimated date and cost. The output data related to actual emissions of the transport service should be also provided after its completion. [Am. 28]
Removed(24) To demonstrate the compliance with the requirements set out in this Regulation, an entity calculating and disclosing information on greenhouse gas emissions of a transport service should be able to draw an evidence to substantiate the respective output data. The evidence should be drawn pursuant to the rules on reporting at a transport service level set out by standard EN ISO 14083:2023, and shall be available upon request of a competent authority, such as a court, or any other third party if so required under separate arrangements, including in the business-to-business perspective.
Removed(25) Unless separate arrangements apply, a data intermediary collecting information on greenhouse gas emissions of a transport service from a concerned entity or other relevant legal or natural person, and disclosing it on the market, should not be considered liable in case this information breaches any of the requirements related to the calculation and verification of greenhouse gas emissions of transport services, and the certification of calculation tools, set out by this Regulation. However, the data intermediary should make effort to prevent from inaccurate or incorrect information to be disclosed, and should respect rules related to the greenhouse gas emissions output data, communication and transparency. In addition, the data intermediary should provide the source of this information, to allow for the identification of the respective information provider.
Removed(26) External calculation tools that are provided on the market for the broader commercial and non-commercial use can facilitate the accounting of greenhouse gas emissions of transport services, thus supporting its uptake by the wider groups of stakeholders. The use of these tools should be certified to guarantee that they conform to the requirements of this Regulation, especially as regards the use of the common reference methodology and an appropriate set of input data. The certification should specify whether the calculation tool supports calculations based on primary data. [Am. 29]
Removed(26a) In order to create a common and easily comparable procedure, as well as to reduce the administrative and financial burden on entities wishing to calculate their emissions, in particular SMEs, the Commission should develop a free of charge public calculation tool that guarantees accessibility of output data and that is easy-to-use and easily accessible online. This calculation tool should be accompanied by step-by-step guidance documents. The Commission should ensure that this tool helps raise awareness and incentivises the use of primary data for the calculation of greenhouse gas emissions. [Am. 30]
Removed(27) A properly designed verification system for the conformity of greenhouse gas emissions output data disclosed on the market and underlying calculation processes, to the requirements set out under this Regulation, should substantially increase trust in the reliability and accuracy of those data. Entities that have successfully undergone the conformity assessment should be entitled to obtain a proof of compliance, to be commonly recognised across the Union. Where primary data were included, The proof of compliance should acknowledge it, especiallyspecify the share of primary data used, in order to incentivise the collection and use of primary data by any entity concerned by the rules set out by this Regulation. [Am. 31]
Removed(28) Administrative burden linked to the verification could be disproportionate for smaller companies and therefore it should be avoided. To that end, SMEs should be exempted from the requirements related to the verification, unless these enterprises wish to obtain a respective proof of compliance. In addition, large enterprises should take into account the principle of proportionality when considering requesting the verification of conformity from value chain partners, in particular SMEs.
Removed(28a) Greenhouse gas emissions accounting based on primary data could reveal the amount of fuel or energy consumed that is related to the assignments of specific customers, and therefore emissions can be reversely converted into the cost of operation. Especially in the freight transport sector, this negatively affects the negotiating power of SMEs. Therefore, large enterprises should not be allowed to request greenhouse gas emissions based on primary data from value chain partners, in particular from SMEs. [Am. 32]
Removed(29) In case the verification of information on greenhouse gas emissions data of transport services is organised in accordance with specific rules set out by other Union legislation, including a regulation on ensuring a level playing field for sustainable air transport and implemented by the European Union Aviation Safety Agency, these rules shall be treated in an equivalent manner, under the condition that the verification assessment is established consistently with the requirements of this Regulation.
Removed(29a) To ensure the proper uptake and implementation of this Regulation, Member States should contribute to its enforcement, including by establishing a system of penalties. The financial penalties should be proportionate and dissuasive, and take into account any recurrence of the failure to comply with calculation and information requirements or of the provision of misleading information by concerned entities. The minimum or maximum amounts established should by no means generate any incentive to non-compliance. [Am. 33]
Removed(30) In order to allow for the efficient functioning of this Regulation, the power to adopt acts in accordance with Article 290 of the Treaty on the Functioning of the European Union should be delegated to the Commission in respect of assessing and excluding certain elements of the reference methodology; submitting requests to the European Committee for Standardisation, establishing rules to conduct the technical quality check of external databases of default values, adapting metrics for output greenhouse gas emissions data and establishing further methods and criteria of accreditation of conformity assessment bodies. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making. In particular, to ensure equal participation in the preparation of delegated acts, the European Parliament and the Council receive all documents at the same time as Member States' experts, and their experts systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts.
Removed(31) In order to ensure uniform conditions for the implementation of this Regulation, implementing powers concerning the certification of calculation tools and the verification of the greenhouse gas emissions data, should be conferred on the Commission. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council.
Removed(32) The comparability of greenhouse gas emissions data of transport services and better uptake of greenhouse gas emissions accounting in business practice, are not objectives that can be sufficiently achieved by the Member States without risking to introduce red tape on the internal market and with additional costs and administrative burden for industries. Those objectives can rather, by reason of network effects of Member States acting together, be better achieved at Union level. Therefore, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union.
Removed(33) In accordance with the principle of proportionality, it is necessary and appropriate for the achievement of the basic objective of incentivising behavioural change among businesses and customers to reduce greenhouse gas emissions from transport services through the uptake and use of comparable and reliable greenhouse gas emissions data to lay down rules on the accounting of greenhouse gas emissions of transport services. This Regulation does not go beyond what is necessary in order to achieve the objectives pursued, in accordance with Article 5(4) on the Treaty on European Union.
RemovedHAVE ADOPTED THIS REGULATION
RemovedCHAPTER 1 GENERAL PROVISIONS
RemovedArticle 1 Subject matter
RemovedThis Regulation establishes rules for the accounting and the disclosure of the greenhouse gas emissions of transport services that start or end on the Union territory. [Am. 34]
RemovedArticle 2 Scope
RemovedThis Regulation applies to any entity providing or organising freight and passenger services in the Union that calculates greenhouse gas emissions of a transport service starting or ending on the Union territory and discloses disaggregated information on those emissions to any third party for commercial or regulatory purposes.:
Removed(a) entities providing or organising freight and passenger transport services in the Union that calculate greenhouse gas emissions of a transport service starting or ending on the Union territory, and disclose disaggregated information on those emissions to any third party;
Removed(b) data intermediaries that calculate information on greenhouse gas emissions of transport services and not only disclose information on those emissions provided by a concerned entity or other relevant legal or natural person. [Am. 35]
RemovedArticle 3 Definitions
RemovedFor the purposes of this Regulation, the following definitions shall apply:
Removed(1) “greenhouse gas” means gaseous constituent of the atmosphere, both natural and anthropogenic, that absorbs and emits radiation at specific wavelengths within the spectrum of infrared radiation emitted by the Earth's surface, the atmosphere and clouds as set out in the latest Intergovernmental Panel on Climate Change (IPCC) Assessment Report; [Am. 36]
Removed(2) “greenhouse gas emission” means release of a greenhouse gas into the atmosphere expressed in mass of carbon dioxide equivalent;
Removed(3) “carbon dioxide equivalent (CO2e)” means unit for comparing the radiative forcing of a greenhouse gas to that of carbon dioxide;
Removed(4) “greenhouse gas emissions accounting” means the actions performed to quantify, through measurements and calculations, and used for reporting, greenhouse gas emissions;
Removed(5) “transport service” means transporting freight or a passenger from an origin to a destination; a transport service can imply one or multiple transport chain elements requiring both transport operation(s) and/or hub operation(s);
Removed(6) “transport operation” means operation of a vehicle in order to transport passengers and/or freight;
Removed(7) “hub operation” means operation in order to transfer freight or passengers through a hub;
Removed(8) “vehicle" means a means of transporting passengers and/or goods in all transport modes;
Removed(9) “transport chain” means a sequence of transport elements related to freight or a (group of) passenger(s) that, when taken together, constitutes its movement from an origin to a destination;
Removed(10) “transport chain element” means a section of a transport chain within which the freight or a (group of) passenger(s) is carried by a single vehicle or transits through a single hub;
Removed(11) “disclosure of information on greenhouse gas emissions of a transport service” means the communication of disaggregated information on greenhouse gas emissions related to a specific transport service by a concerned entity or by a data intermediary to any third party, in the context of the provision, communication or marketing of that service, either before or after the provision of the transport service;
Removed(12) “concerned entity” means an entity that calculates greenhouse gas emissions of a transport service starting or ending on the Union territory and discloses information on those emissions to any third party, for commercial or regulatory purposes;
Removed(13) “data intermediary” means a legal or natural person collecting, calculating or and disclosing information on greenhouse gas emissions of a transport service on the basis of separate legal, contractual or other relevant arrangements; [Am. 37]
Removed(14) “greenhouse gas activity” means activity that results in a greenhouse gas emission;
Removed(15) “greenhouse gas activity data” means quantitative measure of a greenhouse gas activity;
Removed(16) “greenhouse gas emission intensity” means coefficient relating specified greenhouse gas activity data with the greenhouse gas emission;
Removed(17) “greenhouse gas emission factor” means a coefficient relating the specified greenhouse gas activity withdata to the greenhouse gas emission; [Am. 38]
Removed(18) “well-to-wheel greenhouse emissions” means emissions representing the greenhouse gas impact stemming from both vehicle use and vehicle energy provision, which is a subset of full life cycle emissions; [Am. 39]
Removed(19) “tank-to-wheel emissions” means vehicle propulsion related emissions from the energy use; a subset of well-to-wheel emissions;
Removed(19a) “full life cycle emissions” means the emissions representing the sum of the corresponding share of emissions related to the construction of infrastructure used by the vehicle, the emissions related to production, maintenance and end of life of the vehicle and the well-to-wheel emissions; [Am. 40]
Removed(20) “energy carrier” means a substance or phenomenon that can be used to produce mechanical work or heat or to operate chemical or physical processes;
Removed(21) “primary data” means quantified value of a process or an activity obtained from a direct measurement or of a calculation based on direct measurements;
Removed(22) “secondary data” means either modelled data or default values that do not fulfil the requirements for primary data, including data from databases and published literature, default greenhouse gas emission factors from national inventories, calculated data, estimates or other representative data and data obtained from proxy processes or estimates;
Removed(23) “default value” means secondary data value drawn from a published source, which and verified by a conformity assessment body that is taken as default in case of lack of primary, or modelled data; [Am. 41]
Removed(24) “modelled data” means data established by use of a model that takes into account primary data and/or greenhouse gas emission-relevant parameters of a transport operation or hub operation, including by use of a model provided through a calculation tool;
Removed(25) “output data” means disaggregated data on greenhouse gas emissions of a transport service established with using the reference methodology and input data set out by this Regulation;
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- https://news.eu-parl.st-solutions.dev/texts/TA-9-2024-0205/compare/TA-10-2026-0113?all=1&part=2
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Cite as
European Parliament (2026). “Changes between TA-9-2024-0205 and TA-10-2026-0113”. Text, 28 April 2026. from TA-9-2024-0205, to TA-10-2026-0113. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/TA-9-2024-0205/compare/TA-10-2026-0113?all=1&part=2 (retrieved 28 September 2026). Data: European Parliament Open Data, https://data.europarl.europa.eu/ (CC BY 4.0).
BibTeX
@misc{epw-text-2026-04-28,
author = {{European Parliament}},
title = {{Changes between TA-9-2024-0205 and TA-10-2026-0113}},
year = {2026},
date = {2026-04-28},
howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/TA-9-2024-0205/compare/TA-10-2026-0113?all=1&part=2}},
url = {https://news.eu-parl.st-solutions.dev/texts/TA-9-2024-0205/compare/TA-10-2026-0113?all=1&part=2},
urldate = {2026-09-28},
publisher = {EU Parl Watch Research},
note = {Text. from TA-9-2024-0205, to TA-10-2026-0113. Data: European Parliament Open Data (CC BY 4.0)}
}