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Document 32023R2904
Commission Delegated Regulation (EU) 2023/2904 of 25 October 2023 amending Delegated Regulation (EU) 2019/1122 supplementing Directive 2003/87/EC of the European Parliament and of the Council as regards the functioning of the Union Registry
Commission Delegated Regulation (EU) 2023/2904 of 25 October 2023 amending Delegated Regulation (EU) 2019/1122 supplementing Directive 2003/87/EC of the European Parliament and of the Council as regards the functioning of the Union Registry
Commission Delegated Regulation (EU) 2023/2904 of 25 October 2023 amending Delegated Regulation (EU) 2019/1122 supplementing Directive 2003/87/EC of the European Parliament and of the Council as regards the functioning of the Union Registry
C/2023/7112
OJ L, 2023/2904, 29.12.2023, ELI: http://data.europa.eu/eli/reg_del/2023/2904/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
In force
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Official Journal |
EN Series L |
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2023/2904 |
29.12.2023 |
COMMISSION DELEGATED REGULATION (EU) 2023/2904
of 25 October 2023
amending Delegated Regulation (EU) 2019/1122 supplementing Directive 2003/87/EC of the European Parliament and of the Council as regards the functioning of the Union Registry
(Text with EEA relevance)
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a system for greenhouse gas emission allowance trading within the Union and amending Council Directive 96/61/EC (1), and in particular Article 19(3) thereof, Whereas:
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(1) |
Commission Delegated Regulation (EU) 2019/1122 (2) lays down general, operational and maintenance requirements concerning the Union Registry provided for in Directive 2003/87/EC and applies to allowances created for the purposes of the European Union Emissions Trading System (EU ETS). |
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(2) |
Directive 2003/87/EC has been amended to include as of 2024 emissions from maritime transport in the EU ETS. Shipping companies will thus be subject to a requirement to surrender emission allowances corresponding to a certain share of its greenhouse gas emissions, which will gradually increase until 2026. It is therefore appropriate to establish specific rules for the opening and closure of maritime operator holding accounts by shipping companies. Several derogations from the surrender requirement have been introduced that apply to maritime transport emissions. They should be reflected in the calculation of the compliance status figure for shipping companies. |
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(3) |
Directive 2003/87/EC has also been amended to include as of 2027 a separate but parallel emissions trading system to be applied to fuels used for combustion in the buildings and road transport sectors as well as in additional sectors of industrial activities not covered by Annex I to that Directive. Therefore, specific rules should be established for holding accounts and for surrender of allowances in respect of regulated entities carrying out an activity referred to in Annex III of Directive 2003/87/EC. Since the new emissions trading system remains separate from the existing system for stationary installations and aviation, this distinction should be reflected with regard to allowances issued for the sectors concerned in the Union Registry. |
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(4) |
The new compliance dates for operators to surrender allowances set out in Directive 2003/87/EC should be reflected. The compliance date for stationary installations and aircraft operators should therefore be changed to 30 September. The compliance dates for maritime operators and regulated entities should also be changed to 30 September and 31 May respectively. |
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(5) |
It is also necessary to delete references to legal provisions that have been removed from Directive 2003/87/EC and to address certain needs for simplification that have emerged from past experience. The rules on the return of excess allocation should be updated in order to allow such transaction from blocked accounts. The information on parent and subsidiary company should be at account holder level and not at company level. |
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(6) |
A new account type should be established for third-country governments that have entered into a non-binding arrangement with the Union in accordance with Directive 2003/87/EC. This new account type should enable those third country governments to delete allowances acquired on the Union market. |
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(7) |
A provision has been introduced in Directive 2003/87/EC giving the competent authority of a Member State the possibility to exempt a regulated entity that is subject to national carbon tax from the obligation to surrender allowances. A new account type should be established for Member States that decide to make use of that possibility. A Member State should thus be allowed to delete allowances relating to fuels used for combustion in the buildings and road transport sectors and in additional sectors, where its auction volumes are below the amount of allowances that have to be cancelled. |
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(8) |
As of 1 January 2025, general allowances are to be issued also for the aviation sector, by means of free allocation and auctioning, thus covering emissions from the stationary, maritime and aviation sectors. However, in order to ensure a smooth transition and legal certainty for the users, aviation allowances issued before the end of 2024 should remain in the accounts and in circulation. |
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(9) |
In order to enhance transparency, and improve market monitoring, of purely bilateral over-the-counter transactions of emission allowances, such transactions should be systematically marked in the Union Registry. To avoid data inconsistencies, the term bilateral transactions shall have the same meaning as in the relevant financial reporting frameworks. Moreover, in order to improve the quality of data available to market regulators for the so-called spot market of emission allowances, market regulators should be allowed to request access to data in the Union Registry with regular intervals depending on their monitoring needs. |
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(10) |
Delegated Regulation (EU) 2019/1122 should therefore be amended accordingly. |
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(11) |
In order to allow market participants time to adapt to the merging of general and aviation allowances and to prevent legal uncertainty regarding the use and the validity of allowances in the year 2024, the application of the provisions on the merging of general allowances and aviation allowances should be deferred. |
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(12) |
In order to ensure the timely application of the EU ETS for maritime operators as of 1 January 2024, this Regulation should enter into force as a matter of urgency on the day following that of its publication in the Official Journal of the European Union. |
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(13) |
The European Data Protection Supervisor was consulted in accordance with Article 42 of Regulation (EU) 2018/1725 of the European Parliament and of the Council (3) and delivered an opinion on 25 September 2023, |
HAS ADOPTED THIS REGULATION:
Article 1
Delegated Regulation (EU) 2019/1122 is amended as follows:
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(1) |
Article 3 is amended as follows:
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(2) |
Article 9 is amended as follows:
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(3) |
Article 14 is replaced by the following: ‘Article 14 Opening stationary installation holding accounts in the Union Registry 1. Within 20 working days of the entry into force of a greenhouse gas emissions permit, the relevant competent authority or the stationary installation shall provide the relevant national administrator with the information set out in Annex VI and shall request the national administrator to open a stationary installation holding account in the Union Registry provided that the stationary installation has an obligation to surrender allowances pursuant to Article 12 of Directive 2003/87/EC. 2. Within 20 working days of the receipt of a complete set of information in accordance with paragraph 1 of this Article and Article 21, the national administrator shall open a stationary installation holding account for each installation in the Union Registry or inform the prospective account holder of the refusal to open the account, pursuant to Article 19. 3. A new stationary installation holding account may be opened only if the installation does not already have a stationary installation holding account that was opened based on the same greenhouse gas emissions permit.’ |
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(4) |
Article 15 is amended as follows:
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(5) |
the following Articles are inserted: ‘Article 15a Opening maritime operator holding accounts in the Union Registry 1. Within 40 working days of the publication of the list referred to in Article 3gf(2), point (a), of Directive 2003/87/EC, or, for shipping companies not included in that list, within 65 working days of the first voyage falling within the scope of Article 3ga of that Directive, the shipping company shall provide the relevant national administrator with the information set out in Annex VIIa to this Regulation and shall request the national administrator to open a maritime operator holding account in the Union Registry. 2. Each shipping company shall have no more than one maritime operator holding account. 3. Within 20 working days of the receipt of a complete set of information in accordance with paragraph 1 of this Article and Article 21, the national administrator shall open a maritime operator holding account for each shipping company in the Union Registry or inform the prospective account holder of the refusal to open the account, pursuant to Article 19. By way of derogation from the first subparagraph, for the requests referred to in paragraph 1 of this Article and submitted in 2024, the deadline for the national administrator to open a maritime operator holding account shall be 40 working days from the receipt of a complete set of information. Article 15b Opening regulated entity holding accounts in the Union Registry 1. Within 20 working days of the entry into force of a greenhouse gas emissions permit, the regulated entity falling within the scope of Chapter IVa of Directive 2003/87/EC shall provide the relevant national administrator with the information listed in Annex VIIb to this Regulation and shall request the national administrator to open a regulated entity holding account in the Union Registry. 2. Within 20 working days of the receipt of a complete set of information in accordance with paragraph 1 of this Article and Article 21, the national administrator shall open a regulated entity holding account for each regulated entity in the Union Registry or inform the prospective account holder of the refusal to open the account, pursuant to Article 19. 3. Each regulated entity shall have no more than one regulated entity holding account. 4. By way of derogation from the first subparagraph, for the requests referred to in paragraph 1 of this Article and submitted in 2025, the deadline for the national administrator to open a regulated entity holding accounts shall be 40 working days from the receipt of a complete set of information. 5. A new regulated entity holding account may be opened only if the regulated entity does not already have a regulated entity holding account that was opened based on the same greenhouse gas emissions permit. 6. Where the national administrator already acquired information for the purposes of national measures in the sectors falling within the scope of Annex III to Directive 2003/87/EC, it may use this information for the purpose of opening of the regulated entity holding accounts, provided that the information fulfils the requirements set out in Article 15b of this Regulation. Article 15c Opening third country government deletion accounts in the Union Registry 1. Following the signature of a non-binding arrangement referred to in Article 25(1b) of Directive 2003/87/EC, the government of the third country or the sub-federal or regional entity may, by an official letter, request the central administrator to open a third country government deletion account in the Union Registry. 2. The third country concerned shall have no more than one single third country government deletion account. Article 15d Opening tax derogation deletion accounts in the Union Registry 1. Where a Member State notifies the Commission of the application of the exemption in accordance with Article 30e(3) of Directive 2003/87/EC and the Commission does not raise an objection to the application of that derogation, the Member State concerned shall, by an official letter, request the central administrator to open a tax derogation deletion account in the Union Registry. 2. The Member State concerned shall have no more than one tax derogation deletion account. 3. Only regulated entity allowances may be transferred to the tax derogation deletion account. Regulated entity allowances held in the tax derogation deletion account shall be deleted by the end of the year after the reference year in accordance with Article 30e(3), point (g), of Directive 2003/87/EC. 4. The tax derogation deletion account shall be used only to fulfil the requirements set out in Article 30e(3), point (g), of Directive 2003/87/EC and the amount of allowances sent to that account in any given year shall not be higher than the difference between the amount of allowances that remains to be auctioned in the reference year following application of Article 30e(3), point (f), of that Directive and the amount of allowances to be cancelled under Article 30e(3), point (g), of Directive 2003/87/EC.’ |
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(6) |
In Article 19(3), the first sentence is replaced by the following: ‘Where the national administrator refuses to open an operator account in accordance with paragraph 2, the account may be opened upon instruction from the competent authority.’; |
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(7) |
Article 22 is amended as follows:
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(8) |
the following Article is inserted: ‘Article 24a Closure of third country government deletion accounts The central administrator shall close a third country government deletion account within 10 working days of the end of the time period set out in the non-binding arrangement referred to in Article 25(1b) of Directive 2003/87/EC.’ |
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(9) |
Article 25 is amended as follows:
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(10) |
the following Articles are inserted: ‘Article 26a Closure of maritime operator holding accounts 1. The competent authority shall notify the national administrator within 10 working days of notification by the account holder, or of discovering after examining other evidence, that the shipping company merged into another shipping company or the shipping company has ceased all its operations covered by Annex I to Directive 2003/87/EC. 2. The national administrator may close a maritime operator holding account if the following conditions are fulfilled:
Article 26b Closure of regulated entity holding accounts 1. Where the competent authority withdraws a greenhouse gas emissions permit or receives a notification by the account holder, or discovers after examining other evidence, that the regulated entity has merged into another regulated entity or has ceased all its operations covered by Annex III to Directive 2003/87/EC, it shall notify the national administrator within 10 working days of the withdrawal, the notification by the account holder or the discovery, as applicable. 2. The national administrator may close a regulated entity holding account if the following conditions are fulfilled:
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(11) |
Article 28 is amended as follows:
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(12) |
in Article 30, paragraph 10 is replaced by the following: ‘10. Where the holder of an operator account is prevented from surrendering in the 10 working days preceding the surrender time-limit laid down in Article 12(3) and Article 30e(2), respectively, of Directive 2003/87/EC due to suspension in accordance with this Article, the national administrator shall, if so requested by the account holder, surrender the number of allowances specified by the account holder.’ |
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(13) |
Article 31 is amended as follows:
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(14) |
Article 32 is replaced by the following: ‘Article 32 Blocking of accounts due to a failure to submit verified emissions 1. If, on 1 April of each year, the annual emissions for the preceding year of a stationary installation, an aircraft operator or a shipping company, or, on 1 May of each year, the annual emissions corresponding to the amount of fuel released for consumption for the preceding year by a regulated entity, have not been entered and marked as “verified” in the Union Registry, the central administrator shall ensure that the Union Registry sets the corresponding operator account to a blocked status. 2. When all overdue verified emissions of an operator for that year have been recorded in the Union Registry, the central administrator shall ensure that the Union Registry sets the corresponding operator account to open status.’ |
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(15) |
Article 33 is amended as follows:
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(16) |
the following Article is inserted: ‘Article 33a Calculation of compliance status figures for regulated entities 1. From 2028, the central administrator shall ensure that on 1 June of each year, the Union Registry indicates the compliance status figure for the preceding year for every regulated entity with a regulated entity holding account that is not in a closed status. This shall be done by calculating the sum of all allowances surrendered for the current period less the sum of all verified emissions corresponding to their fuel released for consumption in the current period and including the preceding year. The compliance status figure shall not be calculated for accounts that had their previous compliance status figure zero or positive and the year of last emissions was set to a year before the preceding year. 2. The central administrator shall ensure that the Union Registry calculates the compliance status figure before the closure of the account pursuant to Article 26b. 3. The central administrator shall ensure that the Union Registry records the compliance status figure for every regulated entity for each year.’ |
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(17) |
in Article 36, the following paragraph is added: ‘5. Allowances falling within the scope of Chapter IVa of Directive 2003/87/EC shall not be fungible with allowances falling within the scope of Chapters II and III of that Directive. Allowances falling within the scope of Chapter IVa of Directive 2003/87/EC shall not be held on stationary installation holding accounts, aircraft operator holding accounts, maritime operator holding accounts or third country government deletion accounts.’ |
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(18) |
Article 37 is amended as follows:
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(19) |
Article 38 is amended as follows:
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(20) |
Article 39 is replaced by the following: ‘Article 39 Transfer of general allowances for stationary installations to be allocated free of charge The central administrator shall, in a timely manner, transfer general allowances for stationary installations from the EU Total Quantity Account into the EU Allocation Account in a quantity corresponding to the sum of the allowances allocated free of charge according to the national allocation table of each Member State.’ |
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(21) |
Article 40 is replaced by the following: ‘Article 40 Transfer of general allowances for aviation to be auctioned 1. The central administrator shall, in a timely manner, transfer on behalf of the relevant auctioning Member State as represented by its auctioneer appointed in accordance with Regulation (EU) No 1031/2010, general allowances for aviation from the EU Aviation Total Quantity Account to the EU Aviation Auction Account in a quantity corresponding to the annual volumes determined pursuant to that Regulation. 2. In case of adjustments of the annual volumes of allowances in accordance with Article 14 of Regulation (EU) No 1031/2010, the central administrator shall transfer a corresponding quantity of general allowances from the EU Aviation Total Quantity Account to the EU Aviation Auction Account or from the EU Aviation Auction Account to the EU Aviation Total Quantity Account, as the case may be.’ |
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(22) |
Article 41 is replaced by the following: ‘Article 41 Transfer of general allowances to be allocated free of charge to aircraft operators The central administrator shall, in a timely manner, transfer general allowances from the EU Aviation Total Quantity Account into the EU Aviation Allocation Account in a quantity corresponding to the sum of the allowances allocated free of charge according to the national aviation allocation table of each Member State.’ |
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(23) |
Article 42 is deleted; |
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(24) |
the following Article is inserted: ‘Article 42a Transfer of regulated entity allowances to be auctioned 1. The central administrator shall, in a timely manner, transfer on behalf of the relevant auctioning Member State and for the Social Climate Fund established by Regulation (EU) 2023/955, as represented by their auctioneer appointed in accordance with Regulation (EU) No 1031/2010 regulated entity allowances from the EU Regulated Entity Total Quantity Account into the EU Regulated Entity Auction Account in a quantity corresponding to the annual volumes determined pursuant to Article 13 of that Regulation. 2. In case of adjustments of the annual volumes of allowances in accordance with Article 14 of Regulation (EU) No 1031/2010, the central administrator shall transfer a corresponding quantity of regulated entity allowances from the EU Regulated Entity Total Quantity Account to the EU Regulated Entity Auction Account or from the EU Regulated Entity Auction Account to the EU Regulated Entity Total Quantity Account, as the case may be.’ |
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(25) |
Articles 44 and 45 are deleted; |
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(26) |
Article 48 is replaced by the following: ‘Article 48 Free allocation of general allowances 1. The national administrator shall indicate in the national allocation table for each stationary installation, for each year and for each legal basis set out in Annex X, whether or not an installation should receive an allocation for that year. 2. The central administrator shall ensure that the Union Registry transfers general allowances for stationary installations automatically from the EU Allocation Account in accordance with the relevant national allocation table to the relevant open stationary installations holding account with compliance status A, as set out in Table XIV-I of Annex XIII, or to the relevant blocked stationary installation holding account, having regard to the modalities of the automatic transfer specified in the data exchange and technical specifications provided for in Article 75. 3. Where an excluded stationary installation holding account does not receive allowances under paragraph 2, allowances for the years of exclusion shall not be transferred to the account, should it be set to open status for subsequent years. 4. The central administrator shall ensure that a stationary installation can perform transfers returning excess allowances to the EU Allocation Account where the national allocation table of a Member State has been changed pursuant to Article 47 to correct for an over allocation of allowances to the stationary installation, and the competent authority has requested the stationary installation to return such excess allowances. 5. The competent authority may instruct the national administrator to transfer returning excess allowances to the EU Allocation Account where the over allocation of allowances is a consequence of allocation after a stationary installation ceased the activities carried out in the installation to which the allocation relate, without informing the competent authority.’ |
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(27) |
in Article 49, paragraph 2 is replaced by the following: ‘2. The Commission shall instruct the central administrator to make the corresponding changes to the national aviation allocation tables in the Union Registry if it considers that the change to the national aviation allocation table is in accordance with Directive 2003/87/EC. It shall otherwise reject the changes within a reasonable period of time and inform the Member State without delay, stating its reasons and setting out criteria to be fulfilled for a subsequent notification to be accepted.’ |
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(28) |
Article 50 is amended as follows:
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(29) |
in Article 51, the title is replaced by the following: ‘ Return of allowances from aircraft operators ’; |
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(30) |
Article 52(1) is amended as follows:
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(31) |
Article 54 is replaced by the following: ‘Article 54 Auctioning of allowances 1. The Commission shall instruct the central administrator, in a timely manner, to transfer, on request of the auctioning Member State and with regard to the Innovation fund, the Modernisation fund, the Recovery and Resilience Facility or the Social Climate Fund, as represented by its auctioneer appointed in accordance with Regulation (EU) No 1031/2010, the following to the relevant auction collateral delivery account in accordance with the relevant auction table:
2. The account holder of the relevant auction collateral delivery account shall ensure the transfer of the auctioned allowances to the successful bidders or their successors in title in accordance with Article 47(2) of Regulation (EU) No 1031/2010. 3. The authorised representative of an auction collateral delivery account may be required to transfer any allowances that were not delivered from the auction collateral delivery account to the EU Auction Account, the EU Aviation Auction Account or the EU Regulated Entity Auction Account respectively.’ |
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(32) |
in Article 55, paragraphs 2, 3 and 4 are replaced by the following: ‘2. Operator accounts may only transfer allowances to an account on the trusted account list set up pursuant to Article 23. 3. Holders of operator accounts may decide that transfers are possible from their account to accounts not on the trusted account list set up pursuant to Article 23. Holders of operator accounts may withdraw such decision. The decision and withdrawal of the decision shall be communicated in a duly signed statement submitted to the national administrator. 4. The central administrator shall ensure that the Union Registry indicates if the transfer represents a bilateral transaction. The transfer shall be considered a bilateral transaction, unless that transaction has been executed through a market venue’s systems and reported pursuant to Article 26(5) of Regulation (EU) No 600/2014 of the European Parliament and of the Council (*5), or has been cleared at a central counterparty pursuant to Regulation (EU) No 648/2012. (*5) Regulation (EU) No 600/2014 of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments and amending Regulation (EU) No 648/2012 (OJ L 173, 12.6.2014, p. 84.’;" |
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(33) |
Article 56(1) is amended as follows:
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(34) |
in Article 58(6) point (b) is replaced by the following:
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(35) |
the following Article is inserted: ‘Article 59-a Authorised transactions for third country government deletion accounts Allowances held in third country government deletion accounts shall be deleted. Allowances shall not be transferred from third country government deletion accounts. No other transactions shall be possible from those accounts.’ |
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(36) |
in Article 68, the following paragraphs are added: ‘5. Where, pursuant to Article 53(1), the clearing system of the auction platform notifies the Commission of an amendment to an auction table due to the withholding of allowances in accordance with Article 22(5) of Regulation (EU) No 1031/2010, the central administrator shall enter that notified revised auction table in the Union Registry and shall not transfer the allowances concerned. 6. Where the clearing system of the relevant auction platform fails to notify an amendment to an auction table pursuant to paragraph 5, and if such a notification has been made by an auctioneer appointed in accordance with Article 22 of Regulation (EU) No 1031/2010, the central administrator shall suspend the transfer of allowances for that Member State. 7. Where, following a new appointment of an auctioneer in accordance with Article 22 of Regulation (EU) No 1031/2010, the clearing system of the auction platform notifies the Commission of an amendment to an auction table regarding the identity and the contact details of the new auctioneer, the central administrator shall enter the revised auction table in the Union Registry and shall transfer the allowances on behalf of the new auctioneer to the auction collateral delivery account of the clearing system of the relevant auction platform. 8. Except where an auction has been cancelled in accordance with Article 7(5) or (6) or Article 9 of Regulation (EU) No 1031/2010, the central administrator shall suspend the transfer of allowances as specified in the respective auction table entered in the Union Registry in any of the following cases:
In the cases referred to in the first subparagraph, the clearing system of the auction platform shall submit, with utmost urgency, the revised auction table to the central administrator, who shall enter it in the Union Registry.’ |
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(37) |
in Article 80, the following paragraph is inserted: ‘4a. The competent authorities referred to in Article 22 of Regulation (EU) No 596/2014 shall receive, upon request to the central administrator if and as long as such requests are justified and necessary for the purposes referred to in paragraph 4, first subparagraph, data stored in the Union Registry at regular intervals determined in consultation with the central administrator.’ |
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(38) |
Annex I is replaced by the text in Annex I to this Regulation; |
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(39) |
Annex III is amended in accordance with Annex II to this Regulation; |
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(40) |
Annex VI is amended in accordance with Annex III to this Regulation; |
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(41) |
a new Annex VIIa, as set out in Annex IV to this Regulation, is inserted; |
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(42) |
a new Annex VIIb, as set out in Annex V to this Regulation, is inserted; |
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(43) |
Annex IX is amended in accordance with Annex VI to this Regulation; |
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(44) |
Annex XIII is amended in accordance with Annex VII to this Regulation. |
Article 2
Entry into force and application
This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.
Article 1, points (21), (22), (25) and (28)(c), shall apply from 1 January 2025 and Article 1, point (30)(b), shall apply from 1 January 2027.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 25 October 2023.
For the Commission
The President
Ursula VON DER LEYEN
(1) OJ L 275, 25.10.2003, p. 32.
(2) Commission Delegated Regulation (EU) 2019/1122 of 12 March 2019 supplementing Directive 2003/87/EC of the European Parliament and of the Council as regards the functioning of the Union Registry (OJ L 177, 2.7.2019, p. 3).
(3) Regulation (EU) 2018/1725 of the European Parliament and of the Council of 23 October 2018 on the protection of natural persons with regard to the processing of personal data by the Union institutions, bodies, offices and agencies and on the free movement of such data, and repealing Regulation (EC) No 45/2001 and Decision No 1247/2002/EC (OJ L 295, 21.11.2018, p. 39).
ANNEX I
‘ANNEX I
Table I-I
Account types and unit types that may be held in each account type
|
Account type name |
Account holder |
Account Administrator |
No of accounts of this type |
Allowances |
Units from ETS linked under Article 25 of Directive 2003/87/EC |
Allowances covered by Chapter IVa of Directive 2003/87/EC |
|||
|
General allowances |
Aviation allowances |
||||||||
|
|||||||||
|
EU Total Quantity Account |
EU |
central administrator |
1 |
Yes |
No |
No |
No |
||
|
EU Aviation Total Quantity Account |
EU |
central administrator |
1 |
Yes |
Yes |
No |
No |
||
|
EU Regulated Entity Total Quantity Account |
EU |
central administrator |
1 |
No |
No |
No |
Yes |
||
|
EU Auction Account |
EU |
central administrator |
1 |
Yes |
No |
No |
No |
||
|
EU Regulated Entity Auction Account |
EU |
central administrator |
1 |
No |
No |
No |
Yes |
||
|
Third country government deletion account |
Third country government |
Central administrator |
One for each third country government involved in a non-binding arrangement with the EU |
Yes |
Yes |
No |
No |
||
|
Tax derogation deletion account |
Member State |
Central administrator |
One for each Member State using the derogation under Article 30e(3) of the ETS Directive |
No |
No |
No |
Yes |
||
|
EU Allocation Account |
EU |
central administrator |
1 |
Yes |
No |
No |
No |
||
|
EU Aviation Auction Account |
EU |
central administrator |
1 |
Yes |
Yes |
No |
No |
||
|
EU Aviation Allocation Account |
EU |
central administrator |
1 |
Yes |
Yes |
No |
No |
||
|
Union Deletion Account |
EU |
central administrator |
1 |
Yes |
Yes |
Yes |
Yes |
||
|
Auction Collateral Delivery Account |
Auctioneer, Auction platform, Clearing System or Settlement System |
national administrator that has opened the account |
one or more for each auction platform |
Yes |
Yes |
No |
Yes |
||
|
|||||||||
|
Stationary installation holding account |
Operator |
national administrator of the Member State where installation is located |
one for each installation |
Yes |
Yes |
Yes |
No |
||
|
Aircraft operator holding account |
Aircraft operator |
national administrator of the Member State administering the aircraft operator |
one for each aircraft operator |
Yes |
Yes |
Yes |
No |
||
|
National holding account |
Member State |
national administrator of the Member State holding the account |
one or more for each Member State |
Yes |
Yes |
Yes |
Yes |
||
|
Maritime operator holding account |
Operator |
national administrator of the Member State determined pursuant to Article 3gf of Directive 2003/87/EC |
one for each shipping company |
Yes |
Yes |
Yes |
No |
||
|
Regulated Entity holding account |
Regulated entity |
national administrator of the Member State where the regulated entity is located |
one for each regulated entity |
No |
No |
No |
Yes |
||
|
|||||||||
|
Trading account |
Person |
national administrator or central administrator that has opened the account |
as approved |
Yes |
Yes |
Yes |
Yes |
||
Table I-II
Accounts for the purpose of accounting transactions pursuant to Title IIA
|
Account type name |
Account holder |
Account Administrator |
No. of accounts of this type |
AEA |
Accounted emissions/accounted removals |
LMU |
MFLFA |
|
EU ESR AEA Total Quantity Account |
EU |
central administrator |
1 |
Yes |
No |
No |
No |
|
ESR Deletion Account |
EU |
central administrator |
1 |
Yes |
No |
Yes |
No |
|
EU Annex II AEA Total Quantity Account |
EU |
central administrator |
1 |
Yes |
No |
No |
No |
|
EU ESR Safety Reserve Account |
EU |
central administrator |
1 |
Yes |
No |
No |
No |
|
ESR Compliance Account |
Member State |
central administrator |
1 for each of the 10 compliance years for each Member State |
Yes |
No |
Yes |
No |
ANNEX II
In Annex III to Delegated Regulation (EU) 2019/1122, table III-I is amended as follows:
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(1) |
row 21 is replaced by the following:
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(2) |
the following rows are added:
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(3) |
the following table note is added:
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ANNEX III
Annex VI to Delegated Regulation (EU) 2019/1122 is amended as follows:
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(1) |
the title is replaced by the following ‘ Information to be provided for opening a stationary installation holding account ’; |
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(2) |
Table VI-I is replaced by the following: ‘ Table VI-I: account details for stationary installation holding accounts
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ANNEX IV
‘ANNEX VIIa
Information to be provided for opening a maritime operator holding account
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1. |
The information set out in Table III-I of Annex III and the information set out in Tables VIIa-I and VIIa-II of this Annex. |
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2. |
Under the data provided in accordance with Table III-I of Annex III, the shipping company shall be named as the account holder. |
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3. |
Where the organisation or person, such as the manager or the bareboat charterer, that has assumed the responsibility for the operation of the ship from the shipowner and that, on assuming such responsibility, has agreed to take over all the duties and responsibilities imposed by the International Management Code for the Safe Operation of Ships and for Pollution Prevention, set out in Annex I to Regulation (EC) No 336/2006 of the European Parliament and of the Council (1) and has also assumed responsibility for the obligations to comply with the national measures transposing Directive 2003/87/EC and the obligation to surrender allowances under Articles 3gb and 12 of that Directive (“the ETS obligations”), that organisation or person shall provide a document clearly indicating that it has been duly mandated by the shipowner to comply with the ETS obligations. |
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4. |
The document referred to in point 3 shall be signed by both the shipowner and the organisation or person. If that document is in a language other than English, an English translation shall be provided. If that document is a copy, it shall be certified as a true copy by a notary public or other similar person specified by the national administrator. If the certified copy is issued outside the Member State of the national administrator, the copy shall be legalised, except otherwise provided for by national law. The date of the certification or legalisation shall not be more than three months prior to the date of application for opening an account.
The document shall include the following information:
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5. |
Where paragraph 3 does not apply, the shipowner shall provide a document listing the ships under its responsibility, as well as their respective IMO ship identification number.
In case of changes to that list of ships, the shipowner shall inform the national administrator within 20 working days and provide it with an updated document, as well as with the name and IMO unique company and registered owner identification number of the new shipping company for each of the ships no longer under the shipowner’s responsibility. |
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6. |
If the account holder is part of a group, it shall provide a document clearly identifying the structure of the group. If that document is a copy, it shall be certified as a true copy by a notary public or other similar person specified by the national administrator. If the certified copy is issued outside the Member State requesting a copy, the copy shall be legalised, except otherwise provided for by national law. The date of the certification or legalisation shall not be more than three months prior to the date of application. |
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7. |
If a legal person requests to open an account, national administrators may ask for the submission of the following additional documents:
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8. |
Instead of obtaining paper documents proving information required under this Annex, national administrators may use digital tools to retrieve the relevant information, provided that such tools are authorised under national law to provide that information.
Table VIIa-I account details for maritime operator holding accounts
Table VIIa-II Details of the maritime operator holding account contact person
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(1) Regulation (EC) No 336/2006 of the European Parliament and of the Council of 15 February 2006 on the implementation of the International Safety Management Code within the Community and repealing Council Regulation (EC) No 3051/95 (OJ L 64, 4.3.2006, p. 1).
(2) “Registered owner” or “ISM Company distinct from the registered owner”.
(3) As recorded under the IMO Unique Company and Registered Owner Identification Number Scheme.
ANNEX V
‘ANNEX VIIb
Information to be provided for opening a regulated entity holding account
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1. |
The information set out in Table III-I of Annex III. |
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2. |
Under the data provided in accordance with Table III-I of Annex III, the regulated entity shall be named the account holder. The name provided for the account holder shall be identical to the name of the natural or legal person that is the holder of the relevant greenhouse gas permit. |
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3. |
If the account holder is part of a group, it shall provide a document clearly identifying the structure of the group. If that document is a copy, it shall be certified as a true copy by a notary public or other similar person specified by the national administrator. If the certified copy is issued outside the Member State requesting a copy, the copy shall be legalised, except otherwise provided for by national law. The date of the certification or legalisation shall not be more than three months prior to the date of application for opening an account. |
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4. |
The information set out in Tables VIIb-I and VIIb-II of this Annex. |
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5. |
If a legal person requests to open an account, national administrators may ask for the submission of the following additional documents:
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6. |
Instead of obtaining paper documents proving information required under this Annex, national administrators may use digital tools to retrieve the relevant information, provided that such tools are authorised under national law to provide that information. Table VIIb-I account details for regulated entity holding accounts
Table VIIb-II Details of the regulated entity contact person
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ANNEX VI
Annex IX to Delegated Regulation (EU) 2019/1122 is amended as follows:
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(1) |
the title of Table IX-I is replaced by the following: ‘ Emission data for stationary installations ’; |
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(2) |
the following point 1a is inserted:
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(3) |
the following point is added:
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(1) This section (lines 4, 5 and 6) only applies to shipping companies that want to benefit from the derogation laid down in Article 12(3-e) of Directive 2003/87/EC. For the emissions released in 2024 and 2025 respectively, the emissions data to be provided in lines 4, 5 and 6 shall relate to the emissions data before the application of the derogation set out in Article 12(3-e) of Directive 2003/87/EC and before the application of Article 3gb of that Directive.
(2) The ‘Report at company level’ refers to the report referred to in Article 11a of Regulation (EU) 2015/757. The template of the Report at company level is established in Commission Implementing Regulation (EU) 2023/2449 of 6 November 2023 laying down rules for the application of Regulation (EU) 2015/757 of the European Parliament and of the Council as regards templates for monitoring plans, emissions reports, partial emissions reports, documents of compliance, and reports at company level, and repealing Commission Implementing Regulation (EU) 2016/1927 (OJ L, 2023/2449, 7.11.2023). That template lays down the various sections referred to in Table IX-Ia of this Annex.
(3) From reporting year 2026.
(4) From reporting year 2026.
(5) For the emissions released in 2024 and 2025 respectively, the emissions data to be provided in lines 8 to 11 shall relate to the emissions data after the application of the derogation laid down in Article 12(3-e) of Directive 2003/87/EC and before the application of Article 3gb of that Directive. The percentages referred to in Article 3gb of the Directive 2003/87/EC are calculated automatically.
(6) From reporting year 2026.
(7) From reporting year 2026.’;
ANNEX VII
In Annex XIII to Delegated Regulation (EU) 2019/1122, Part I is amended as follows:
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(1) |
point 1 is amended as follows:
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(2) |
in point 3, ‘30 April’ is replaced by ‘30 September’; |
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(3) |
point 4 is amended as follows:
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(4) |
point 5 is amended as follows:
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(5) |
the following point is inserted:
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ELI: http://data.europa.eu/eli/reg_del/2023/2904/oj
ISSN 1977-0677 (electronic edition)