Per Articles 22a and 25 of EU Directive 2023/2413 (RED III) and the Commission’s C/2024/5042 Guidance, refinery RFNBO- H2 is split on an energy-content and end-use basis, determined annually at the refinery level after excluding any on-site by-product hydrogen:
As an intermediate in conventional transport fuels or biofuels (e.g. hydrotreating, HVO production, methanol for biodiesel) → 100% counts toward the RFNBO transport target (Art. 25) in the Member State where the refinery is located.
In the production of synthetic renewable fuels (i.e. H₂ chemically bound into a new fuel) → counts as “synthetic RFNBO” under the transport target (Art. 25) in the Member State where the final fuel is consumed.
Other refinery outputs (e.g. fertilizers, petroleum coke, plastic intermediates) → contributes to the RFNBO industry target (Art. 22a) in the Member State where the refinery is located.
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