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Climate Action

Monitoring, reporting and verification of EU ETS emissions

Aircraft operators and their administering countries

Each European Economic Area (EEA) country – the EU Member States plus Iceland, Liechtenstein and Norway – has appointed a competent authority to...

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.


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-kilometre reporting by aviation operators)
  • verification reports
  • improvement reports.

Guidance, exemplars and further tools are also published to support correct understanding of the requirements of the regulations as well as promote more harmonised and cost-effective application throughout all EU ETS countries.

For more information, including quick guides that provide a summary of the main requirements and relevant guidance, templates, exemplars and tools for each EU ETS responsibility, 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
  • Guidance 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.


Legal framework


Quick Guides (to relevant responsibilities and supporting documents)

Monitoring and Reporting Regulation (MRR): Guidance and templates

Accreditation and Verification Regulation (AVR): Guidance and templates

Joint MRR and AVR Guidance

Frequently Asked Questions about MRR and AVR

Training documents

Data exchange formats


Article 21 Reporting by Member States

Further tools for aviation operators

Monitoring and reporting guidelines

Verification guidance for aviation

Small emitters' tool

Guidance documents developed by Member States

Example monitoring plans

Interpretation of aviation activities