Reporting on approximated greenhouse gas inventories
Article 7
1. Member States shall report their approximated greenhouse gas inventories pursuant to Article 26(2) of Regulation (EU) 2018/1999 in accordance with the format set out in Annex VI: (a) at a level of disaggregation of categories reflecting the activity data and methods available for the preparation of estimates for the year X-1; (b) in separate columns, the split between emissions covered by Directive 2003/87/EC and emissions covered by Regulation (EU) 2018/842 by source category, where available. 2. Member States shall provide explanations including on the main drivers for the key changes in emissions and removals reported in accordance with the format set out in Annex VI compared to the most recent final greenhouse gas inventory reported.