This document specifies requirements for Guarantees of Origin (GOs) of Electricity several gaseous Energy Carriers, and Heating and Cooling. This document will establish the relevant terminology and definitions, and requirements for the registration, issuance, transfer and cancellation of GOs in line with the following directives: Renewable Energy Directive (2018/2001/EU), the Directive on common rules for the internal market for electricity (2019/944/EU), the Directive on Energy Efficiency (2012/27/EU) and other relevant European Union law. This document will also cover measuring methods and auditing procedures. Out of scope of this document is GO recognition by Member States.