If a Member State does not submit all data required pursuant to Article 3(1) of Decision No 280/2004/EC by 15 March of a reporting year, the Commission shall prepare estimates for data missing for that Member State to be included in the Community greenhouse gas inventory for that reporting year and source category, in accordance with the UNFCCC reporting guidelines for annual inventories and the revised 1996 IPCC guidelines for national greenhouse gas inventories.