If a obligated partie fails to meet their obligation to surrender certificates or fails to do so to the proper extent, DEHSt imposes a fine for each tonne of CO2 for which no certificate has been surrendered (Section 21 BEHG). This amounts to twice the certificate price for the year in question for the fixed-price phase 2021 to 2025.
If, for example, a obligated partie failed to surrender certificates for 500 tonnes of CO2 in the reporting year 2021, the fine will amount to €25,000 (500 x 2 x €25). The obligated partie, however, still remains obliged to retroactively surrender the shortfall of allowances in the national emissions trading registry and thus cover the emissions caused in full.
After the fixed-price phase, that means in the auctioning phase, the fine is €100 for each tonne of CO2 for which no certificate has been surrendered. This fine increases annually by the increase in the European Consumer Price Index.
If a obligated partie has not submitted an emissions report for the previous reporting year by the 31st of July in a year, its account in the national emissions trading registry shall be frozen. In this case, the obligation to surrender allowances can still be fulfilled, but the person responsible can no longer dispose of or trade in the emission allowances in the account. The freeze on the account will only be lifted once a proper emissions report has been submitted to DEHSt or the emissions have been estimated by DEHSt.
Furthermore, the BEHG provides for a number of provisions for fines: violations of the obligations (for example, incorrect reporting) can be punished with fines of up to €500,000.