EU ETS - EU emissions trading in the stationary sector

What is the European Emissions Trading Scheme?

Emissions trading in Europe was introduced as a result of the Kyoto international climate protection agreement. It is an important component of European environmental policy for achieving the CO 2reduction targets set out in the agreement reached at the UN Climate Change Conference in Paris in 2015.

All companies that are obliged to participate in emissions trading must surrender 2an emissions allowance (also known as a CO 2certificate) for each tonne of CO emitted. A limited number of emission allowances are made available free of charge to some companies, e.g. energy-intensive industry. The remaining allowances must be purchased at auctions or bought from other companies that hold too many allowances.

The European Emissions Trading Scheme covers around 40 percent of total greenhouse gas emissions in the European Union (EU). Around 11,000 stationary plants such as power stations, refineries and steelworks are involved.

Who is affected by European emissions trading?

Installations with a rated thermal input of more than 20 MW and energy-intensive industrial installations such as the steel industry are subject to European emissions trading. In addition, installations are subject to emissions trading if they emit nitrous oxide (N2O, e.g. in nitric acid production) or perfluorinated hydrocarbons (PFC, e.g. in aluminium production). A detailed list of all those affected by emissions trading can be found on the DEHSt website.

In principle, all installations that generate emissions from the activities listed in Annex 1 Part 2 of the TEHG are subject to emissions trading. The activities listed in Annex 1 Part 2 of the TEHG are the implementation of Annex I of the amended EU Emissions Trading Directive (Directive 2018/410/EU2 - EHRL).

What are the requirements for EU emissions trading?

The basis for emissions reporting continues to be Directive 2003/87/EC as amended by Directive (EU) 2018/410. The Greenhouse Gas Emissions Trading Act (TEHG) is the national implementation of the EU Directive.

The monitoring of emissions and the relevant reporting are subject to an EU-wide Monitoring Regulation (EU) 2018/2066 , which is part of the harmonisation process of European regulations, alongside the Verification Regulation (EU) 2018/2067 , which regulates the additional conditions for the accreditation and monitoring of the verifier.

How does emissions reporting work?

The annually determined CO2 emissions and allocation data are recorded in an emissions or allocation data report via the Forms Management System (FMS) of the German Emissions Trading Authority (DEHSt).

This is checked and verified for sufficient security, conformity and plausibility by a testing body approved by the national accreditation body (Deutsche Akkreditierungsstelle GmbH -DAkkS) in accordance with EU Regulation 765/2008. The emission report must be submitted to the competent authority by 31 March each year.
General information on emissions trading can be found on the website of the German Emissions Trading Authority (DEHSt).

  • The 4th trading period for the European Greenhouse Gas Emissions Trading Scheme (EU ETS) will start on 1 January 2021 and will last until 2030 inclusive.
  • An important innovation in the 4th trading period is the now required additional verification of the information in the allocation data report (formerly the notification of operation), as this forms the basis for the dynamic adjustment of the free allocation.

Your partnership with GUTcert


Verification of allocation requests, capacity expansions and emissions reports


Independent, professional, timely verification of emissions and tonne kilometre data


Verify the compliance of the monitoring and reporting methodology (monitoring plan) with the Monitoring Regulation


Concrete recommendations and guidance on emission data management system, quality assurance and control

  • Transparency: You benefit for your future annual reports by a detailed audit report with hints for the systematic improvement of your data quality and process descriptions.
  • Efficiency: Your time expenditure is minimised and timely verification is guaranteed if the contract is awarded in good time - thanks to our broadly based pool of environmental verifiers and auditors: we are many, fast and effective.
  • Industry knowledge: Our technical experts know what you are talking about - they are familiar with your industry, have many years of experience in emissions trading and are additionally qualified to certify to ISO 14001, ISO 9001 or ISO 50001, among others, if required.
  • Contact person: You are always up to date with the latest developments in emissions trading and can rely on our central energy team to provide you with competent contact persons for all procedural questions at any time.
  • Global network: Your worldwide branches are in good hands with us - thanks to our global network within the AFNOR Group. We speak your language, no matter where.
  • Information: Regular information on current developments and changes in emissions trading through our newsletter and various events organised by the GUTcert Akademie.

What does EU-ETS verification cost?

We calculate the effort for verification individually, depending on the complexity of your installations, taking into account your annual CO2 emissions (installation category), the number of emission sources to be monitored and your procedure for data collection and management. To provide us with the necessary data, simply call us or fill out our online quotation form.