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General information about the annual 'compliance cycle' can be found on the page on monitoring, reporting and verification of ETS emissions.

This page adds specific information for aviation operators.
In line with the Monitoring and Reporting Guidelines, the European Commission has published several templates for reporting by aircraft operators in Member States of the European Economic Area (EEA). The EEA comprises the EU Member States plus Iceland, Liechtenstein and Norway.
The competent authority in the administering Member State may have published a customised version of these templates. An update of these templates including Croatia, which is expected to join the EU on 1 July 2013, is under preparation.
Small emitters can use a simplified monitoring tool developed by Eurocontrol to determine their fuel consumption and CO2 emissions. This is based on statistical information that relates fuel consumption to the distance flown.
The Commission has issued guidelines on the detailed interpretation of the aviation activities listed in Annex I of the Directive 2008/101/EC.
The EU ETS Verification Guidance for aviation explains the basic steps that a verifier should follow in the verification process, and elaborates on how a verifier should assess and deal with some aviation-specific monitoring and reporting issues.
Special attention is paid to the verification of reports of small non-commercial aircraft operators that are applying the Eurocontrol small emitters’ tool.
This guidance document was produced at the request of the EU ETS Compliance Forum, comprising experts from Member State administrations and competent authorities dealing with the EU ETS, and its Aviation Task Force.
It is not legally binding. Aircraft operators and verification bodies should always check national verification requirements with the competent authority in the administering Member State.
Several national authorities have published other guidance documents to help aircraft operators meet the EU ETS compliance requirements. These supporting documents are just for information and not legally binding.
Most documents can be found under the Documentation tab at the top of this page.