CarbonTiers · User guide
MRV Pro User Guide
CarbonTrack MRV Pro — ETS Monitoring & Verification Workbook
MRR (EU) 2018/2066 · AVR (EU) 2018/2067
This guide explains how to build the monitoring, reporting and verification (MRV) file of an EU ETS installation in the tool: monitoring plan, source stream classification, tiers and uncertainty, metering and sampling, data flow and the control system, deviations, the annual emissions report, the verification file, the improvement report and the evidence register. Rules and tables are generated from the tool’s own records.
- 16
- workbook modules
- 10
- source stream families
- 15
- compliance check families
- 10
- years of evidence retention
- Version
- 1.0
- Last reviewed
- 19 October 2026
- Current edition
- carbontiers.com/calculator/mrv-pro/guide
This guide is updated with the tool. Counts and factor tables are generated from the registries the tool calculates with. The latest edition is always at the address above.
1About the tool
MRV Pro manages the monitoring file an EU ETS installation presents to its verifier and competent authority: which monitoring quality is required (installation category, source stream class, minimum tier), how it is evidenced (instruments, sampling, uncertainty, controls) and whether the annual emissions report is ready for verification. It is built for operators, MRV managers, consultants and teams preparing for verification.
| Group | Module | Content | In trial |
|---|---|---|---|
| Monitoring plan | Monitoring Plan | Installation, category, boundary | Open |
| Monitoring plan | Source Streams | Fuels, materials, classification | Open |
| Monitoring plan | Tiers & Methodology | Minimum tiers, gap analysis | Open |
| Data & measurement | Metering & Calibration | Instruments, certificates | Licence required |
| Data & measurement | Sampling & Analysis | Laboratory, frequency | Licence required |
| Data & measurement | Measured Sources | CEMS, corroboration | Licence required |
| Data & measurement | Uncertainty | Parameter and overall uncertainty | Licence required |
| Control system | Data Flow | Steps, owners, systems | Licence required |
| Control system | Risk Assessment | Inherent and residual risk | Licence required |
| Control system | Control Activities | Art. 60-65 categories | Licence required |
| Control system | Deviations & CAPA | Data gaps, substitute method | Licence required |
| Report & verification | Annual Emissions Report | Summary, checks, readiness | Open |
| Report & verification | Verification File | Verifier, opinion, findings | Licence required |
| Report & verification | Report Workflow | Statuses, versions, deadlines | Licence required |
| Report & verification | Improvement Report | Art. 69 obligation | Licence required |
| Report & verification | Evidence Register | Evidence retention | Licence required |
2Quick start
- 1
Pick the reporting year
Choose the year in the top bar. Each year is a separate record.
- 2
Complete the monitoring plan
Operator, installation, permit details and the emissions figure the installation category rests on. The category is derived automatically.
- 3
Add source streams
Enter the family, activity data and factors of each fuel and material; classification (major, minor, de minimis) is automatic.
- 4
Close tier gaps
Tiers & Methodology shows the required tier of every parameter and the gap to the declared tier.
- 5
Attach the evidence
Instruments, sampling plans, uncertainty, data flow, risks and controls.
- 6
Check the readiness score
Annual Emissions Report shows total emissions, compliance findings and the readiness score; each finding names the module where it is fixed.
- 7
Send for verification
Track the process and deadlines in Verification File and Report Workflow; download the Excel and PDF report.
3EU ETS rules in the tool
| Topic | EU ETS (MRR / AVR) |
|---|---|
| Legal basis | Commission Implementing Regulation (EU) 2018/2066 (MRR) and (EU) 2018/2067 (AVR) |
| Name of the plan document | Monitoring Plan |
| Basis of the installation category | MRR Art. 19(2) — annual AVERAGE VERIFIED emissions of the preceding trading period. |
| Verification deadline (t+1) | ETS1: 31 March · ETS2: 30 April |
| MRV below the scope threshold | No |
| Evidence retention | 10 years |
The installation category rests on the annual average verified emissions of the preceding trading period. A first-year installation without history falls back on the current year’s own total, so the tier requirements are never silently the lowest possible.
4Installation category and source stream class
| Category | Annual emissions | Improvement report at the latest every |
|---|---|---|
| A | ≤ 50,000 | 5 years |
| B | 50,000 – 500,000 | 4 years |
| C | > 500,000 | 3 years |
Installations emitting less than 25,000 t CO₂e a year may use the low-emitter simplifications (MRR Art. 47).
| Class | Rule |
|---|---|
| De minimis | Smallest streams TOGETHER ≤ max(1,000 t; 2% of total), capped at 20,000 t |
| Minor | Smallest streams TOGETHER ≤ max(5,000 t; 10% of total), capped at 100,000 t |
| Major | All other streams |
5Tiers and gap analysis
- Category A installations, and the calculation factors of commercial standard fuels in any category, take their minimum tier from Annex V.
- In every other case major streams must apply the highest tier Annex II defines (Art. 26(1)(b)).
- The oxidation and conversion factors always require the lowest tier (Art. 26(4)).
- De minimis streams sit outside the tier system; conservative estimates are allowed (Art. 26(3)).
- Floor with justification: one level below the requirement for a category C major stream, two for category A/B major streams, tier 1 for minor streams. A tier below that floor cannot be cured by a justification; the tool reports the two cases separately.
| Stream family | Tier 1 | Tier 2 | Tier 3 | Tier 4 |
|---|---|---|---|---|
| Commercial standard fuel | ± 7.5 % | ± 5.0 % | ± 2.5 % | ± 1.5 % |
| Other gaseous / liquid fuel | ± 7.5 % | ± 5.0 % | ± 2.5 % | ± 1.5 % |
| Solid fuel | ± 7.5 % | ± 5.0 % | ± 2.5 % | ± 1.5 % |
| Flare gas | ± 17.5 % | ± 12.5 % | ± 7.5 % | — |
| Process material | ± 7.5 % | ± 5.0 % | ± 2.5 % | — |
| Carbonate scrubbing | ± 7.5 % | — | — | — |
| Other process | ± 7.5 % | ± 5.0 % | ± 2.5 % | — |
| Iron & steel mass balance (Annex IV §2) | ± 7.5 % | ± 5.0 % | ± 2.5 % | ± 1.5 % |
| Cement clinker — CKD/LKD (Annex IV §9) | ± 7.5 % | ± 5.0 % | ± 2.5 % | — |
| Aluminium electrolysis — anode effect PFC (Annex IV §4) | ± 2.5 % | ± 1.5 % | — | — |
| Stream family | Activity data | Net calorific value | Emission factor | Oxidation factor | Conversion factor | Carbon content |
|---|---|---|---|---|---|---|
| Commercial standard fuel | 2 | 2 | 2 | 1 | — | — |
| Other gaseous / liquid fuel | 2 | 2 | 2 | 1 | — | — |
| Solid fuel | 1 | 2 | 2 | 1 | — | — |
| Flare gas | 1 | — | 1 | 1 | — | — |
| Carbonate scrubbing | 1 | — | 1 | — | 1 | — |
| Process material | 1 | — | 1 | — | 1 | — |
| Other process | 1 | — | 1 | — | 1 | — |
| Iron & steel mass balance (Annex IV §2) | 1 | — | — | — | — | 2 |
| Cement clinker — CKD/LKD (Annex IV §9) | 1 | — | 1 | — | 1 | — |
| Aluminium electrolysis — anode effect PFC (Annex IV §4) | 1 | — | 1 | — | — | — |
6Metering, sampling and uncertainty
- Metering & Calibration: meters and weighing systems, calibration certificates and their validity.
- Sampling & Analysis: laboratory, accreditation, sampling frequency and analytical method.
- Measured Sources: emission points monitored by CEMS, with calculation-based corroboration.
- Uncertainty: the relative uncertainties of independent parameters combine in quadrature; the installation total is built from emission-weighted absolute uncertainties. Averaging percentages instead would let a small, badly metered stream distort the result.
7Data flow and control system
- Data Flow: every step from raw data to the report, with its owner and system.
- Risk Assessment: inherent risk of each step and the residual risk after controls.
- Control Activities: controls by the MRR Art. 60-65 categories.
- Deviations & CAPA: data gaps, the substitute method used and corrective and preventive actions.
8Annual emissions report and readiness score
The Annual Emissions Report page computes total emissions from the source streams and measured sources, then runs the whole file through the compliance checks. Each finding carries a code, a severity, a legal basis and the module where it is fixed.
Readiness score = 100 − 12 × blockers − 4 × warnings − 1 × infos| Code | Area |
|---|---|
| MP-… | Monitoring plan |
| SS-… | Source streams |
| TR-… | Tiers |
| IN-… | Instruments |
| LA-… | Laboratory and sampling |
| ME-… | Measured sources |
| UN-… | Uncertainty |
| DF-… | Data flow |
| RA-… | Risk assessment |
| CT-… | Control activities |
| DV-… | Deviations |
| VR-… | Verification |
| WF-… | Report workflow |
| IM-… | Improvement report |
| EV-… | Evidence register |
| Gas | GWP |
|---|---|
| CO2 | 1 |
| CH4 | 25 |
| N2O | 298 |
| CF4 | 7390 |
| C2F6 | 12200 |
9Verification, workflow and evidence
- Verification File: verification body, opinion and closure of findings.
- Monitoring plan statuses: Draft, Submitted, Approved, Under modification. The plan is editable only while it is a draft or under modification.
- Annual emissions report statuses: Draft, Under verification, Submitted, Verified, Under modification requested by verifier, Reported data finalised, Estimated conservatively, Under modification requested by CA.
- Versioning: revising an approved or finalised document raises the major version; revising one that is only submitted raises the minor version. The tool assigns versions itself.
- Report Workflow tracks the deadlines; a deadline shows as due soon 60 days ahead.
- Improvement Report: maximum interval by category in the table above; an overdue report is raised as a finding.
- Evidence Register: every evidence document is kept for at least 10 years.
10Saving and reporting
| Action | Description |
|---|---|
| Workbook file (.carbontrack) | MRV Pro data lives in the CarbonTrack workbook, so a customer with both licences keeps a single file. Records are year-scoped. |
| Excel report | Workbook with the tables of every module and the compliance findings. |
| PDF report | Summary report for the verifier and management. |
11Troubleshooting
| Symptom | Likely cause | Fix |
|---|---|---|
| Category higher than expected | The category rests on average verified emissions | Enter the historical figure in the Monitoring Plan |
| A stream is not de minimis | Thresholds apply to the smallest streams together | Expected behaviour; see the classification table |
| A tier gap cannot be justified | The declared tier is below the permitted floor | Improve the monitoring; a justification is not enough here |
| Imported streams at tier 1 | CarbonTrack carries no tier evidence | Enter the tier and uncertainty with their evidence |
| Total differs from the corporate inventory | Different GWP sets | Expected behaviour; see the note above |
| The plan cannot be edited | The plan is submitted or approved | Move it back to draft in the workflow; a new version opens |
12Glossary
| Term | Meaning |
|---|---|
| MRV | Monitoring, reporting and verification |
| Source stream | Fuel or material whose use gives rise to emissions |
| Tier | Defined level of data quality for a parameter |
| Uncertainty | Relative half-width of the 95 % confidence interval |
| CEMS | Continuous emissions monitoring system |
| CAPA | Corrective and preventive action |
| AER | Annual emissions report |
| ETS1 / ETS2 | EU ETS for installations and aircraft operators / for regulated entities |
| MRR / AVR | EU Monitoring & Reporting and Accreditation & Verification Regulations |
13References
- Directive 2003/87/EC as amended by (EU) 2023/959.
- Commission Implementing Regulation (EU) 2018/2066 (MRR).
- Commission Implementing Regulation (EU) 2018/2067 (AVR).
Revision history
| 19 October 2026 | First edition. |