Where do I find information on the requirements related to mass balance?

Requirements related to mass balance for ISCC EU are detailed in the ISCC EU 203 Traceability and Chain of Custody System Document.

The requirements described in the ISCC EU 203 System Document apply to all elements of the supply chain of sustainable materials that have to be covered by certification (farms or plantations, point of origins of wastes and residues, first gathering points, central offices, collecting points for waste and residues, processing units, and traders and storage facilities).

Requirements related to mass balance for ISCC PLUS are detailed in the ISCC PLUS System Document, chapter 9.4 (valid during the transition period until 31 December 2026) and ISCC PLUS 203-2 Chain of Custody (valid from 13 November 2025 and mandatory from 1 January 2027).