Part 1 of the Guideline details the foundations of the new allocation rules in the fourth trading period and provides an overview of:

• substantial changes in the allocation rules compared to the third trading period
• allocation principles based on updated benchmarks
• allocation foundations for incumbents and new entrants and foundations for allocation changes
• data requirements
• stakeholders and their tasks in the allocation procedure
• requirements and essential steps of the allocation procedure for incumbents

Only available in German.

Part 2 provides guidance on how to complete an allocation application in the Form Management System (FMS). It addresses the following points:

• Courses of action during the application process
• Basis for determining the data in the allocation application – rules for monitoring relevant data sets, methodology report and methodology plan
• General information about the allocation application
• Splitting the installation into sub-installations in consideration of the risk of carbon leakage
• Attribution of inputs, outputs and corresponding emissions as well as accounting for relevant parameters (heat and electricity) in the allocation.
• Description of the sub-installations including the determination of historical activity levels and data requirements for updating the benchmarks

Only available in German.

Part 3a supports operators when considering cross-boundary heat flows in allocation applications. This guideline addresses the following topics:

• Definitions
• The principle of allocation rules for excess cross-boundary heat flow from the installation
• Consideration of the heat supply to/from heat networks
• Requirements and evidence for the recognition of heat supplies as district heating and heat consumption for sectors deemed exposed to carbon leakage
• Explanation of the allocation rules based on case studies

This part of the guideline aims to help identify the heat quantity required for the heat balance in the Forms Management System (FMS), especially in the case of cross-boundary heat flows. In addition, the definitions also help with the correct specification of the data required for updating the benchmarks.

Only available in German.

Part 3b of the guideline describes the rules for determining the historical activity levels and the allocation rules for waste gases, the allocation for emissions from safety flares and waste gas balance. Four case studies from the sugar industry, the iron and steel sector, on a chemical production plant and on a ‘complex installation’ from Part 2 of the guideline describe and clarify the aspects around the origin and use of waste gases.

Only available in German.

Part 3c provides support for the application of one or more sub-installations with product benchmarks in allocation applications. It addresses the following points:

• Definition of the product benchmark
• Benchmark number according to the European Commission’s Guidance Document No. 9
• Carbon leakage status between 2021 and 2030
• Associated activity under Annex I of the the German Greenhouse Gas Emission Allowance Trading Act (TEHG)
• Special regulations
• Definition of the product unit
• Definition and explanation of products with product benchmarks
• Definition and explanation of the associated processes and emissions

Only available in German.

Part 4 of the guideline is based on Guidance Document No. 4 on the harmonised free allocation methodology for the EU-ETS post 2020 – Verification of FAR Baseline Data Reports and Validation of Monitoring Methodology Plans of the European Commission, which was published in February 2019.

This guideline is primarily aimed at verifiers and applies to the verification of allocation applications for the fourth trading period and particularly for the first time that the allocation procedure is undertaken for the 2021-2025 period.

Only available in German.

In the fourth trading period, the Annual Allocation Data Report is the central data source for adjusting the volume of emission allowances to be annually allocated free of charge and for submitting applications for the allocation period from 2026 to 2030. Part 5 of the Guideline is the lead document for all installations that have already submitted an allocation application for an incumbent installation for the period 2021 to 2025 and now have to submit an Annual Allocation Data Report. It also guides you through the preparation of the Annual Allocation Data Report in the Management System Form (FMS).

This part of the Guideline also contains an updated overview of the rules for monitoring relevant allocation data and the basis for creating and improving a methodology plan (cf. Chapters 3 and 4 of Guideline Part 2).

Only available in German.