In the context of greenhouse gas emissions, CO2 emissions from fuels are not arising only from combustion of the fuels, but also from non-energy use of fuels. In order to keep the inventory transparent, comparable, accurate, consistent, and complete, it is necessary to carefully assess such emissions in order to neither not omit nor double count them. The paper presents the methodological guidance of non-energy use of fuels given by Intergovernmental Panel on Climate Change (IPCC) 2006 Guidelines. Further, approaches of the Czech Republic, Slovak Republic, and Hungary, three neighboring countries, for reporting CO2 emissions from non-energy use of fuels are presented and discussed.
