EtipSnet is issuing this White Paper on a transversal topic currently high in R&D and Innovation agendas across Europe and beyond. The purpose is to contribute to the debate with sound, unbiased information and future outlooks from experts spanning the wide and articulated knowledge base constituing the EtipSnet platform. As per definition of White Paper, no specific positions are taken towards or against each technology or process; rather, the objetives are: – to establish a shared ground of definitions, concepts and common language/understandings on the topic; – to propose a structured mindset for analysing in a consistent way the projects proposed in the framework of sector coupling and to assess the relevant business cases; – contents-wise, to provide the state-of-the-art and perspective of conversion and end-use technologies; – to give an outlook at the potential application deployment in the horizon of RD&I Roadmap; – possibly, to identify at early stage the barriers to deployment, both technical and non-technical; – to present some use-cases. The target audience is therefore the energy R&D community in wide sense, decision makers, grid operators, project proponents, companies and utilities involved in the set-up of projects in this field.