Commission Delegated Regulation (EU) 2023/2104 of 4 July 2023 amending Delegated Regulation (EU) 2015/2402 as regards the review of harmonised efficiency reference values for separate production of electricity and heat in application of Directive 2012/27/EU of the European Parliament and of the Council

Delegated Regulation (EU) 2023/2104 · Regulation · 4 articles

Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

Article 1

Delegated Regulation (EU) 2015/2402 is amended as follows: Annexes I and II are replaced by the text in Annex I to this Regulation; Annex IV is replaced by the text in Annex II to this Regulation.

Article 2

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. It shall apply from 1 January 2024.

Supplementary provisions

ANNEX ISupplementary provisions

ANNEX I ‘ANNEX I Harmonised efficiency reference values for separate production of electricity (referred to in Article 1) In the following table, the harmonised efficiency (%) reference values for separate production of electricity are based on net calorific value and standard atmospheric ISO conditions (15 °C ambient temperature, 1,013 bar, 60 % relative humidity): Category Energy source Year of construction Before 2016 2016–2023 From 2024 Solids S1 Hard coal including anthracite, bituminous coal, sub-bituminous coal, coke, semi-coke, pet coke 44,2 44,2 53,0 S2 Lignite, lignite briquettes, oil shale 41,8 41,8 53,0 S3 Peat, peat briquettes 39,0 39,0 53,0 S4 Dry biomass including wood and other solid biomass including wood pellets and briquettes, dried woodchips, clean and dry waste wood, nut shells and olive and other stones 33,0 37,0 37,0 S5 Other solid biomass including all wood not included under S4 and black and brown liquor. 25,0 30,0 30,0 S6 Municipal and industrial waste (non-renewable, of non-biological origin such as plastics, rubber and other synthetic materials) and renewable/bio-degradable waste 25,0 25,0 25,0 Liquids L7 Heavy fuel oil, gas/diesel oil, other oil products 44,2 44,2 53,0 L8 Bio-liquids including bio-methanol, bioethanol, bio-butanol, biodiesel, other biofuels and all e-liquids 44,2 44,2 44,2 L9 Waste liquids including biodegradable and non-renewable waste (including tallow, fat and spent grain). 25,0 29,0 29,0 Gaseous G10 Natural gas, LPG, LNG and biomethane 52,5 53,0 53,0 G11A Traded hydrogen ( 1 ) 44,2 44,2 53,0 G11B Refinery gases, synthesis gas, hydrogen (by-product), e-gases ( 2 ) 44,2 44,2 44,2 G12 Biogas produced from anaerobic digestion, landfill, and sewage treatment 42,0 42,0 42,0 G13 Coke oven gas, blast furnace gas, mining gas, and other recovered gases (excluding refinery gas) 35,0 35,0 35,0 Other O14A Waste heat, including process exhaust gases, product from exothermic chemical reactions (input temperature > 200 °C) 30,0 30,0 O14B Waste heat, including process exhaust gases, product from exothermic chemical reactions (input temperature < 200 °C) 30,0 20,0 O15 Nuclear 33,0 33,0 O16 Solar thermal 30,0 30,0 O17 Geothermal 19,5 19,5 O18 Other fuels not mentioned above 30,0 30,0 ANNEX II Harmonised efficiency reference values for separate production of heat (referred to in Article 1) In the following table the harmonised efficiency (%) reference values for separate production of heat are based on net calorific value and standard atmospheric ISO conditions (15 °C ambient temperature, 1,013 bar, 60 % relative humidity): Category Energy source Year of construction Before 2016 2016–2023 From 2024 Hot water Steam ( 3 ) Direct use of exhaust gases ( 4 ) Hot water Steam ( 3 ) Direct use of exhaust gases ( 4 ) Hot water Steam ( 3 ) Direct use of exhaust gases ( 4 ) Solids S1 Hard coal including anthracite, bituminous coal, sub-bituminous coal, coke, semi-coke, pet coke 88 83 80 88 83 80 92 87 84 S2 Lignite, lignite briquettes, oil shale 86 81 78 86 81 78 92 87 84 S3 Peat, peat briquettes 86 81 78 86 81 78 92 87 84 S4 Dry biomass including wood and other solid biomass including wood pellets and briquettes, dried woodchips, clean and dry waste wood, nut shells and olive and other stones 86 81 78 86 81 78 86 81 78 S5 Other solid biomass including all wood not included under S4 and black and brown liquor. 80 75 72 80 75 72 80 75 72 S6 Municipal and industrial waste (non-renewable, of non-biological origin such as plastics, rubber and other synthetic materials) and renewable/bio-degradable waste 80 75 72 80 75 72 80 75 72 Liquids L7 Heavy fuel oil, gas/diesel oil, other oil products 89 84 81 85 80 77 92 87 84 L8 Bio-liquids including bio-methanol, bioethanol, bio-butanol, biodiesel, other biofuels and all e-liquids 89 84 81 85 80 77 85 80 77 L9 Waste liquids including biodegradable and non-renewable waste (including tallow, fat and spent grain). 80 75 72 75 70 67 75 70 67 Gaseous G10 Natural gas, LPG, LNG and biomethane 90 85 82 92 87 84 92 87 84 G11A Traded hydrogen 89 84 81 90 85 82 92 87 84 G11B Refinery gases, synthesis gas, hydrogen (by-product), e-gases 89 84 81 90 85 82 90 85 82 G12 Biogas produced from anaerobic digestion, landfill, and sewage treatment 70 65 62 80 75 72 80 75 72 G13 Coke oven gas, blast furnace gas, mining gas, and other recovered gases (excluding refinery gas) 80 75 72 80 75 72 80 75 72 Other O14A Waste heat, including process exhaust gases, product from exothermic chemical reactions (input temperature > 200 °C) — — — 92 87 — 92 87 — O14B Waste heat, including process exhaust gases, product from exothermic chemical reactions (input temperature < 200 °C) — — — 92 87 — 92 87 — O15 Nuclear — — — 92 87 — 92 87 — O16 Solar thermal — — — 92 87 — 92 87 — O17 Geothermal — — — 92 87 — 92 87 — O18 Other fuels not mentioned above — — — 92 87 — 92 87 — ’. ( 1 ) Hydrogen sold from its supplier to a cogeneration unit operator. ( 2 ) E-gases are understood as gaseous synthetic fuel originating from renewable hydrogen and carbon dioxide captured either from a concentrated source, such as flue gases from an industrial site, or from the air. ( 3 ) Where steam plants do not account for the condensate return in their calculation of CHP heat efficiencies, the steam efficiencies set out in the table should be increased by 5 percentage points. ( 4 ) Values for direct heat should be used where the temperature reaches 250 °C or higher.

ANNEX IISupplementary provisions

ANNEX II ‘ANNEX IV Correction factors for avoided grid losses for the application of the harmonised efficiency reference values for separate production of electricity (referred to in Article 2(2)) Connection voltage level Correction factor (Off-site) Correction factor (On-site) ≥ 345 kV 1 0,976 ≥ 200 – < 345 kV 0,972 0,963 ≥ 100 – < 200 kV 0,963 0,951 ≥ 50 – < 100 kV 0,952 0,936 ≥ 12 – < 50 kV 0,935 0,914 ≥ 0,45 – < 12kV 0,918 0,891 < 0,45 kV 0,888 0,851 Example: A 100 kWel cogeneration unit with a reciprocating engine driven with natural gas generates electricity at 380 V. Of this, 85 % is used for own consumption and 15 % is fed into the grid. The plant was constructed in 2020. The annual ambient temperature is 15 °C (so no climatic correction is necessary). After the grid loss correction the resulting efficiency reference value for the separate production of electricity in this cogeneration unit would be, on the basis of the weighted mean of the factors in this Annex: Ref Εη = 53 % × (0,851 × 85 % + 0,888 × 15 %) = 45,4 % ’.

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Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.

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