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.

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:

• Monitoring and Reporting Regulation (MRR)
• Accreditation and Verification Regulation (AVR)

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:

• determine their fuel consumption and CO₂ emissions using Eurocontrol's simplified monitoring tool
• verify their emissions using data from the ETS support facility, without any modification.

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

• 08/04/2018 - 2003/87/EC - Consolidated version of Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community as amended by Directive EU 2018/410 of 14 March 2018

Regulations

• 14/12/2020 - Commission Implementing Regulation (EU) 2020/2085 of 14 December 2020 amending and correcting Implementing Regulation (EU) 2018/2066 on the monitoring and reporting of greenhouse gas emissions
• 14/12/2020 - Commission Implementing Regulation (EU) 2020/2084 amending and correcting Implementing Regulation (EU) 2018/2067 on the verification of data and on the accreditation of verifiers
• 18/07/2019 - Commission Delegated Regulation (EU) 2019/1603 supplementing Directive 2003/87/EC of the European Parliament and of the Council as regards measures adopted by the International Civil Aviation Organisation for the monitoring, reporting and verification of aviation emissions for the purpose of implementing a global market-based measure
• 19/12/2018 - Commission Implementing Regulation (EU) 2018/2066 on the monitoring and reporting of greenhouse gas emissions
• 19/12/2018 - Commission Implementing Regulation (EU) 2018/2067 on the verification of data and on the accreditation of verifiers
• 21/06/2012 - SWD(2012) 177 - Impact Assessment accompanying the Commission Regulation 601/2012 and Commission Regulation 600/2012

Quick Guides (to relevant responsibilities and supporting documents)

• 09/11/2017 - Quick guide for operators of stationary installations
• 09/11/2017 - Quick guide for aircraft operators
• 09/11/2017 - Quick guide for Competent Authorities
• 09/11/2017 - Quick guide for verifiers
• 09/11/2017 - Quick guide for National Accreditation Bodies

Monitoring and Reporting Regulation (MRR): Guidance and templates

• 27/11/2017 - Guidance document No. 1 - The Monitoring and Reporting Regulation – General guidance for installations
  • Template No. 1: Monitoring plan for the emissions of stationary installations
  • User Manual for the AER template
  • Template No. 4: Annual emissions report of stationary source installations
  • Template No. 7: Improvement report for stationary installations
  • User Manual for the IR template
  • Unreasonable costs determination tool
  • Exemplar checklist for assessing installation MPs
  • Exemplar monitoring plan
  • Exemplar MRR Article 13 Simplified Monitoring Plan
  • Exemplar improvement report
  • Exemplar monitoring plan update
• 24/06/2020 - Guidance document No. 2 - The Monitoring and Reporting Regulation – General guidance for aircraft operators
  • Template No. 2: Monitoring plan for the emissions of aircraft operators for EU ETS and CORSIA
  • Template No. 3: Monitoring plan for the tonne-kilometre data of aircraft operators
  • Template No. 5: Annual emissions report of aircraft operators for EU ETS and CORSIA
  • Template No. 6: Tonne-kilometre data report of aircraft operators
  • Template No. 8: Improvement report for aircraft operators
• 27/11/2017 - Guidance document No. 3 - Biomass issues
• 27/11/2017 - Guidance document No. 4 - Uncertainty Assessment
  • GD No. 4a - Exemplar Uncertainty Assessment (for an installation with low emissions)
  • Tool for the assessment of uncertainties
• 27/11/2017 - Guidance document No. 5 - Sampling and Analysis
  • Frequency of Analysis Tool
  • GD No. 5a – Exemplar Sampling Plan
• 17/10/2012 - Guidance document No. 6 - Data flow activities and control system
  • GD No. 6a – Risk assessment and control activities - examples
  • Tool for operator risk assessment
• 11/01/2018 - Guidance document No. 8 - EU ETS Inspections

Accreditation and Verification Regulation (AVR): Guidance and templates

• 27/11/2017 - The Accreditation and Verification Regulation - Explanatory Guidance Document No.1
  • Quick guide on the role of the verifier and the CA
  • Quick guide on verification for operators and aircraft operators
• 27/11/2017 - Guidance document - Key guidance note II.1 on the scope of verification
• 27/11/2017 - Guidance document - Key guidance note II.2 on risk analysis
  • Risk analysis example No. 1
  • Risk analysis example No. 2
• 17/10/2012 - Guidance document - Key guidance note II.3 on process analysis
• 15/11/2012 - Guidance document - Key guidance note II.4 on sampling
  • Risk analysis with verification sampling plan example
• 12/2020 - Guidance document - Key guidance note II.5 on site visits concerning installations
  • Site visit waiver risk assessment exemplar
• 27/11/2017 - Guidance document - Key guidance note II.6 on the verification report
  • Verification report template
  • Exemplar verification report for an installation
  • Exemplar verification report for an aircraft operator
  • Classification of outstanding items in the verification report
• 11/10/2012 - Guidance document - Key guidance note II.7 on competence of verifiers
• 11/10/2012 - Guidance document - Key guidance note II.8 on the relation between EN ISO 14065 and AVR
  • Good practice on application of EN ISO 14065: Management system
  • Good practice on application of EN ISO 14065: Impartiality and independence
• 11/10/2012 - Guidance document - Key guidance note II.9 on the relation between EN ISO/IEC 17011 and AVR
• 27/11/2017 - Guidance document - Key guidance note II.10 on information exchange
  • Information exchange template No. 1 - Notification template (Article 76 AVR) from the verifier to the National Accreditation Body/National Certification Authority (by 15 November each year)
  • Information exchange template No. 2 - Work programme (Article 70(1) AVR) from the National Accreditation Body/National Certification Authority to the Competent Authority (by 31 December each year)
  • Information exchange template No. 3 - Management report (Article 70(3) AVR) from the National Accreditation Body/National Certification Authority to the Competent Authority (by 1 June each year)
  • Information exchange template No. 4 - Information exchange (Article 72 AVR) from the Competent Authority to the National Accreditation Body/National Certification Authority (recommended by 30 September each year)
• 27/11/2017 - Guidance document - Key guidance note II.11 on certification
• 28/10/2013 - Guidance document – Key guidance note II.12 on time allocation in verification
  • Man-day guidance tool for NABs/NCAs
• 11/01/2017 - The Accreditation and Verification Regulation - Verification Guidance for EU ETS Aviation (GD III)

Joint MRR and AVR Guidance

• 27/11/2017 - Guidance document No.7 – The Monitoring and Reporting Regulation and Accreditation and Verification Regulation – Continuous Emissions Monitoring Systems (CEMS)
• 20/12/2013 - Conservative estimate of emissions
  • Making conservative estimates for emissions in accordance with Article 70
  • ETS Compliance Forum Task Force Monitoring Working Paper on data gaps and non-conformities
• 20/12/2013 - Review of the annual emissions report and verification report
  • Combined M&R and A&V guidance on reviewing AER and VRs
  • Risk profiling tool for AER review
  • Checklist for AER and VR Assessment

Frequently Asked Questions about MRR and AVR

• 20/12/2013 - FAQ Monitoring and Reporting
• 20/12/2013 - FAQ Accreditation and Verification
• 14/01/2013 - Frequently Asked Questions on problems with the MP template for installations
• 23/11/2012 - Frequently Asked Questions on problems with the MP template for aircraft operators

Training documents

• 26/11/2020 – M&R training event: roadmap through M&R Guidance
• 27/11/2019 – M&R training event: unreasonable costs, uncertainty assessment and data gaps
  • Unreasonable costs training material
  • Uncertainty assessment training material
  • Data gaps training material
• 15/11/2018 - Training on Round Robin Test
• 09/2017 – A&V Training Handbook
• 20/06/2017 – M&R training webinar on Sampling Plans
• 14-15/09/2016 – 2016 A&V training event
• 31/05/2016 – M&R training event on Uncertainty Assessment
• 08/09/2015 - A&V training event
  • Training handbook
  • Case study 1 - Verification report as received
  • Case study 2 - Verification report model answer

Data exchange formats

• Description of the EU ETS reporting language
• MRV data models
  • XETL Model in Enterprise Architect raw format
  • XETL Model
  • XETL Model
  • ETS Reporting Model Diagrams
  • ETS Reporting Model Diagrams
• XETL XML schemas (xsl)
• Visual representations
  • XETL XML schemas (html)
  • XETL validation and business rules

Compliance

• Fifth EU ETS Compliance Review: Final Technical Report
• Fourth EU ETS MRAV Compliance Review: Final Report
• Fourth EU ETS MRAV Compliance Review: Annex II Country Fiches

Article 21 Reporting by Member States

• Commission Implementing Decision 2014/166/EU as regards the questionnaire for reporting on the application of Directive 2003/87/EC of the European Parliament and of the Council
• Explanatory Note
• Analysis of national responses under Article 21 of the EU ETS Directive in 2019
• Analysis of national responses under Article 21 of the EU ETS Directive in 2018
• Analysis of national responses under Article 21 of the EU ETS Directive in 2017

Further tools for aviation operators

Monitoring and reporting guidelines

• 16/04/2009 - Monitoring and reporting guidelines

Verification guidance for aviation

• 30/11/2010 - EU ETS Verification Guidance for Aviation

Small emitters' tool

• 09/07/2010 - Commission Regulation (EU) No 606/2010 on the approval of a simplified tool developed by the European organisation for air safety navigation (Eurocontrol) to estimate the fuel consumption of certain small emitting aircraft operators
• Small emitters' tool developed by Eurocontrol

Guidance documents developed by Member States

• Guidance document prepared by the Netherlands and the United Kingdom
• Questions and Answers report on the initiative of the Dutch Emissions Authority (December 2008)
• Frequently asked questions, done by the Aviation Implementation Task Force

Example monitoring plans

• Example emissions monitoring plan
• Example tonne-kilometre monitoring plan
• Example emissions data flow charts
  • systems
  • Fuel measurement (method A, uplift measured on - board)
  • Fuel measurement (method A, uplift from supplier)
  • Fuel measurement (method B, using ACARS)
  • Fuel measurement (method B, manual)
• Example tonne-kilometre data flow charts
  • Passenger-freight data-flow manual
  • Passenger-freight data-flow standard

Interpretation of aviation activities

• 08/09/2009 – Commission Decision on the detailed interpretation of the aviation activities listed in Annex I to Directive 2003/87/EC of the European Parliament and of the Council