The information compiled here will support you in determining the quantities eligible for allocation and in preparing an allocation application for existing installations for the second allocation period 2026 to 2030. Information on the application for new market participants (“New Entrants”) can be found under "Allocation data report".
With the "Guidelines for the 2026 to 2030 allocation procedure", we offer you assistance for the application procedure and inform you about the legal provisions. It provides general information on the allocation procedure and does not replace the decision in a specific individual case. The guide consists of several parts, which we will publish at different times.
Part 1 of the guideline explains the basics of the new allocation rules in the second allocation period of the fourth trading period and provides an overview of the following:
Significant changes to the allocation rules compared to the first allocation period in the fourth trading period
Principles for allocation based on updated emission values
Data requirements
Actors and their tasks in the allocation process
Requirements and key steps of the allocation procedure for existing installations
Part 3b of the guideline describes the rules for determining historical activity levels and the allocation rules concerning residual gases, emissions from safety flares and the residual gas balance. It includes four case studies from the sugar industry, the iron and steel industry, a chemical production plant and a ‘complex installation’ as detailed in Guideline Part 2. These case studies describe and clarify the aspects relating to the generation and utilisation of residual gases.
Part 3d of the guideline helps you complete the format template for creating climate neutrality plans. It is based on the ‘Guidance Document’ 11 of the European Commission.
The following points are discussed:
Conditions for free allocation under Article 10a of the amended Directive 2003/87/EC
Trend and implementation process for climate neutrality plans
Part 4 of the Guideline from the first allocation period has not been revised.
Updated information and additional details on verification for the second allocation period can be accessed directly in the revised Parts 1 to 3 of the Guideline (mainly Part 2). Additionally, guidance on verification can be found in Guidance Document Number 4 ‘On the harmonised free allocation methodology for the EU ETS 2024 revision – Verification of FAR Baseline Data Reports and Annual Activity Level Reports" (GD 4). This document will be linked here as soon as it has been published by the EU Commission. The general information on accreditation and the verification procedure in Part 4 of the guidelines from the first allocation period continues to apply unchanged.
Table 1 in Part 1 of the Guideline provides an overview of important changes to the allocation rules in the second allocation period of the fourth trading period.
For your allocation application, we will provide you with the familiar FMS (Form Management System) data entry software, information on the XML interface, an FMS manual and a quick guide to the print function.
Identifizierung und Umsetzung der Energieeffizienzmaßnahmen
From the second allocation period (2026 – 2030) in the fourth trading period of the EU Emissions Trading System 1, the full free allocation is linked to investments in technologies to increase energy efficiency and reduce greenhouse gas emissions in accordance with Article 22a(1) of the EU Allocation Regulation ((EU) 2024/873.
This requirement applies to companies that are assessed as non-SMEs at the time when they apply for free allocation and are obligated
to carry out regular energy audits in accordance with DIN EN 16247-1 or
to introduce an energy management system in accordance with ISO 50001 or
to introduce an Eco Management and Audit Scheme (EMAS)
at that time. All energy efficiency measures coming from the above-mentioned systems identified between 2019 and 2022 must have been implemented. Allocations will not be reduced due to unimplemented energy efficiency measures if at least one of the reasons for exemption pursuant to Article 22a(1) FAR applies for each unimplemented measure.
The implementation of the identified energy efficiency measures from the energy audit or the energy management system must for the first time be documented as part of the allocation application and subsequently in the annual allocation data reports. The EU ETS 1 verifiers will review the presentation.
We provide two work aids to assist the operators in their documentation and thus the EU ETS 1 verifiers to perform an efficient verification.
The work aid Auskunft zur Identifizierung und Umsetzung der Energieeffizienzmaßnahmen is intended to support operators in processing the necessary information on how to identify and implement energy efficiency measures within the company so that EU ETS 1 verifiers have an adequate overview about the procedures and contact persons within the company.
Assistance and Excel tools for your allocation application
Übersicht:
Import tool "Tool4FMS"
The import tool is used to import data from your allocation data reports for the years 2019 to 2023 and make it available on a spreadsheet in the structure of an XML file of an allocation application. The tool can relieve you of the manual transfer of data from the allocation data reports.
Here you will find the Excel tool for allocating external material flows, emissions and fuel energies to allocation elements as part of the allocation application. The use of the tool is described in detail in the Guideline Part 2, Chapter 7.3.
Here you will find the set of forms "Erklärung über die Verwendung von Wärme bei Wärmekunden" and "Erklärung über die Verwendung von Wärme aus einem Wärmenetz". It can help you to obtain the necessary information for the verification of district heating and the production of carbon leakage-prone products from your heating network operator or from your heat customers.
