NUTS2 values, or more disaggregated regional values where recognised by the European Commission (EC), can be used for GHG accounting at the cultivation level, but certain conditions must be met. These values, which represent typical GHG emissions for the cultivation of agricultural raw materials in specific territorial regions, may be applied once they have been scrutinised and recognised by the European Commission through an Implementing Decision.
At present, the availability of recognised regional values is limited. For the most up-to-date information, please refer to the European Commission’s list of issued Implementing Decisions and recognised regional values.
If a regional value has received a positive technical assessment but is not yet fully recognised through an Implementing Decision, its use may still be possible if certain criteria are met. Please consider the decision tree below regarding the use of regional values in this situation.
If the use of regional values prior to full recognition by the European Commission is allowed, please note that these values are not direct substitutes for default values. All relevant data required to express the regional value on a per-energy basis, using the feedstock factors and allocation factors relevant for the actual supply chain, must be available to the System User issuing the Proof of Sustainability.
The additional field for the regional code in the Sustainability Declaration and Proof of Sustainability templates is not mandatory but highly recommended. At present, Member States vary in their treatment of regional values prior to full recognition. Without the regional code, it may be impossible to verify whether a regional value is allowed in the specific situation, preventing its use. This is especially the case if the issuer of the Sustainability Declaration does not know the destination of the biofuel.
Please note that the NUTS3 values issued by Poland are not recognised by the European Commission as a substitute for NUTS2 values. In contrast, recognised NUTS3 cultivation GHG emission values are available for wheat and sorghum originating from Slovakia and may be used in accordance with the applicable EU and ISCC requirements. For further details, please refer to Commission Implemeting Decision EU 2026/53.
Please refer to the decision tree below to understand under which conditions NUTS2 values or more disaggregated regional values (NUTS3) may be used for certification:
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