The price component to be shown for the amounts of fuel delivered or used for heat generation shall be calculated by multiplying the fuel emissions by the price of the emission certificates pursuant to Section 10 BEHG applicable at the time of delivery plus any value added tax payable on this amount.
Pursuant to Section 10(2)(2) BEHG, the fixed price per emission allowance is as follows:
- in the period from 01/01/2023 to 31/12/2023: 30 euros
- in the period from 01/01/2024 to 31/12/2024: 45 euros
- in the period from 01/01/2025 to 31/12/2025: 55 euros
Please note that the fixed prices per emission certificate were adjusted by Article 7 of the German Household Financing Act 2024 (Federal Law Gazette 2023 I No. 412 of 29/12/2023) for the years 2024 and 2025 as of 01/01/2024 as stated above.
In the case of heat supplied from heating networks that are at least partly fed from heat generation plants that are subject to European emissions trading, the average price of the auctions pursuant to Section 8(1) TEHG in the calendar year preceding invoicing shall be used as the relevant certificate price (pursuant to Section 3(4)(4)(b) CO2KostAufG) for the amount of the heat supplied originating from these heat generation plants.
The share of heat deliveries within the scope of information obligations pursuant to the CO2KostAufG:
- For accounting in the calendar year 2023, the average certificate price of the auctions in the calendar year 2022 is used instead of the fixed price pursuant to Section 10 BEHG. This average certificate price for 2022 was 80.40 euros.
- For accounting in the calendar year 2024, the average certificate price of the auctions in the calendar year 2023 is used instead of the fixed price pursuant to Section 10 BEHG. This average certificate price in 2023 was 83.68 euros.
The CO2KostAufG only requires the German Emissions Trading Authority (DEHSt) at the Federal Environment Agency (UBA) to publish the relevant prices for certificates (nEHS) or emission allowances (EU-ETS). Beyond this, the UBA/DEHSt has no further substantive responsibility within this Act. This applies in particular to the content and labelling of invoices and statements under private law.
For further questions, we refer you to the Federal Ministry of Economics and Climate Protection (BMWK) and the Federal Ministry of Housing, Urban Development and Building (BMWSB) as the departments responsible for the CO2KostAufG.
Legal basis (available in German only)
Kohlendioxidkostenaufteilungsgesetz (CO2KostAufG)
Bundesgesetzblatt: Haushaltsfinanzierungsgesetz 2024