This report analyses the technical provisions related to monitoring and reporting of greenhouse gas emissions under the EU ETS and the 2006 IPCC guidelines for national GHG inventories as of beginning 2014. Differences can lead to different reported CO2 (equivalent) emissions under the EU ETS and in the GHG inventory. Some of these issues may also prevent inventory compilers from using verified emissions reported under the ETS directly for emission reporting in the national GHG inventory.