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Monitoring, reporting and verification of EU ETS emissions

The monitoring and reporting of greenhouse gas emissions must be robust, transparent, consistent and accurate for the EU emissions trading system (EU ETS) to operate effectively.

Power plant

Annual compliance cycle

The annual procedure of monitoring, reporting and verification (MRV), together with all the associated processes, is known as the ETS compliance cycle.

Industrial installations and aircraft operators covered by the EU ETS are required to have an approved monitoring plan for monitoring and reporting annual emissions. This plan is also part of the permit to operate required for industrial installations.

Every year, operators must submit an emissions report. The data for a given year must be verified by an accredited verifier by 31 March of the following year. Once verified, operators must surrender the equivalent number of allowances by 30 April of that year.

The rules related to the compliance cycle are set out in two regulations:

Guidance and support

To promote administrative efficiency and a harmonised approach across countries, the European Commission provides templates as the basis for

  • monitoring plans
  • annual emission reports (including tonne-kilometer reporting by aviation operators)
  • verification reports
  • improvement reports.

It also provides guidance and templates to

  • promote more harmonised and cost-effective application of the regulations throughout all ETS countries
  • support the required mutual recognition of accredited verifiers.

For more information, see the documentation tab.

Further tools for aviation operators

Additional tools and guidance have been developed for aviation operators.

Small emitters (less than 25 000 tonnes of CO2 per year) can

The Commission has also issued

  • Guidelines to the national authorities on the detailed interpretation of the aviation activities that are within the scope of the EU ETS
  • Guidancepdf(477 kB) Choose translations of the previous link  to verifiers, elaborating on some aviation-specific issues with a particular focus on reports of small non-commercial aircraft operators using Eurocontrol's small emitters’ tool

For more information, see the documentation tab.

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