The Baseline Emission Inventory should essentially be based on the final energy consumption data, i.e. what is consumed by the final end-users (incl. electricity, heat/cold and fuel) within the boundaries of the local authority.
Local energy production can also be included in the inventory if the Sustainable Energy and Climate Action Plan includes actions related to it (e.g. PVs, wind power, district heating or Combined Heat and Power). The SEAP Guidebook (en, de, fr, it & es) provides more information on this option. Notice that the SEAP guidebook is prepared for mitigation only but can be used as an up-to-date guidance for developing a Baseline Emission Inventory for the SECAPs as well.