EU F-Gas regulations – Annual Reporting Requirements

Annual Reporting Requirements

This guidance is for organisations affected by the 2014 EU F-Gas Regulation (517/2014). The F-Gas
Regulation creates controls on the use and emissions of fluorinated greenhouse gases (F-Gases)
including HFCs, PFCs and SF6. The 2014 EU F-Gas Regulation replaces the 2006 Regulation,
strengthening all of the 2006 requirements and introducing a number of important new measures.

Article 19 of the Regulation specifies requirements for annual reporting of production, import and
export of F-Gases. Further details of reporting requirements are given in Annex VII of the Regulation
and in Commission Implementing Regulation 1191/2014. The rules are complex and affect a number
of different types of organisation – including many that did not need to report under the 2006 F-Gas
Regulation. This Information Sheet provides details of the annual reporting requirements.

Organisations that must provide an annual report

The following organisations must report data to the Commission annually (the relevant gases referred
to are detailed in Section 3):

1) Producers of relevant gases in the EU
2) Importers of relevant gases into the EU
3) Exporters of relevant gases from the EU
4) Companies destroying relevant gases
5) Companies using F-Gases as chemical feedstock
6) Importers of equipment containing relevant gases into the EU

Gases to be reported

The relevant gases referred to in Section 2 include those listed in Annex I and Annex II of the 2014 FGas Regulation.

Annex I gases include HFCs, PFCs and SF6. They are referred to in the Regulation as fluorinated
greenhouse gases (F-Gases) – most aspects of the Regulation relate to F-Gases.
Annex II gases include unsaturated HFCs (HFOs), fluorinated ethers and alcohols and other
perfluorinated compounds.

The Annex II gases are currently used in small quantities and are only being monitored under the Regulation.

Reporting Periods

All reporting is done on an annual basis, for a calendar year. Reports must be submitted no later than
March 31st in the following year.

The first reports are for the calendar year 2014 and must be submitted by March 31st 2015.

Reporting Thresholds

Reporting is mandatory above relevant thresholds.

The reporting thresholds for production, import and export of bulk gases is either 100 tonnes CO2e
or 1 metric tonne (the lower threshold applies), see Table 1 for some examples. For any gas with a
GWP above 100, the tonnes CO2e threshold is applicable – this applies to most of the gases in both
Annex I and Annex II (although very low GWP gases such as the new HFOs will use the 1 metric tonne

For most F-Gases, 100 tonnes CO2 is a very low threshold – much lower than the reporting threshold
in the 2006 Regulation.

The reporting thresholds for destruction of bulk gases is either 1,000 tonnes CO2e or 1 metric tonne
(the lower threshold applies). For any gas with a GWP above 1,000, the tonnes CO2 threshold is

The reporting threshold for use of feedstock is 1,000 tonnes CO2. There is no metric tonne alternative.
The reporting threshold for use of imported pre-charged products and equipment is 500 tonnes CO2.
There is no metric tonne alternative.

Audit Requirements

Data must be verified by an external auditor for:
a) HFC production, import and export if the quantities reported are above 10,000 tonnes CO2e
b) HFC data related to imports of pre-charged equipment (for 2017 onwards)

The external auditor can be accredited to carry out financial audits or accredited to verify CO2
emissions under the EU Emissions Trading Scheme.

Further Reporting Details, Commission Regulation 1191/2014

The detailed reporting format is specified in Commission Implementing Regulation 1191/2014
which was published at the end of October 2014.

Data will be submitted using an electronic reporting tool provided by the European
Environmental Agency, accessible from the website of the European Commission.
Reporting is in metric tonnes with accuracy to the third decimal place, separately for each
gas listed in Annex I or Annex II of the 2014 F-Gas Regulation.

Most companies only need to complete a few sections. It is important that companies reporting understand which sections are applicable. Each gas must be reported separately, in metric tonnes

The SRAC industry and the world as a whole, now understand that fluorinated gases have a potentially devastating global warming effect when released into the atmosphere.

F Gas regulations have been implemented in order to contain, prevent and thereby reduce emissions of fluorinated greenhouse gases.

On 2nd April 2008, the Commission Regulation 303/2008 set out the requirements for a company certification scheme.

This scheme is specifically for businesses working with F Gas refrigeration, air-conditioning and heat pump equipment containing or designed to contain fluorinated greenhouse gases.

These F Gas Certification requirements are in accordance with Article 5.1 of EC Regulations 842/2006 on certain fluorinated greenhouse gases (the EC F Gas Regulation).