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Am I obliged to participate in the nEHS?
According to the Fuel Emissions Trading Act (BEHG), all ordinary people and legal entities who are defined as energy tax payers in certain cases are obliged to participate in national emissions trading (nEHS) – even if the incurrence of the energy tax is followed by a tax exemption procedure. These are, for example, fuel wholesalers, fuel manufacturers with wholesale distribution who put fuels into circulation, and companies that import fuels into Germany, that means import them in the sense of the energy tax. In addition, companies that use coal tax-free in certain cases or operate waste incineration plants are also obliged.
Fuels such as petrol, gas oils, heating oils, natural gas and liquefied petroleum gas have been covered by the nEHS since 2021, and numerous other fuels such as coal since 2023.
Please note the different time periods of the scope, emission determination and surrender obligation. The information about 2021 and 2022 is aimed at the obligated parties as per BEHG who have already been participating in the nEHS since 2021. New obligated parties as per BEHG will find information in the guideline and in the 2023 to 2030 scope.
31/03/2023
New in national emissions trading?
With the beginning of 2023, we may welcome many new obligated parties as per BEHG in national emissions trading. We have therefore compiled a brief overview of the upcoming tasks and duties for all new participants:
1. Please download the guideline
You will find all the information you need in our updated guideline for the 2023 to 2030 scope and emission determination.
2. Order an electronic signature card and a reader (QES)
Before you can submit the emissions report to us for the first time in 2024, it must be electronically signed. To do this, you need a qualified electronic signature card (QES) and a corresponding reader. Depending on the provider, this can take several months to obtain. More information is available on our ‘Electronic signature’ page. There you will also find a list of supported signature cards and readers, and corresponding providers (see guideline chapter 7.1.3).
3. Open a compliance account in the nEHS register
All transactions of nEHS allowances (nEZ) are booked there (guideline chapter 4). You can fulfil your annual surrender obligation by nEZs via the compliance account according to the reported emissions.
4. Acquire nEHS certificates
You can purchase nEHS certificates (nEZ) directly at the Leipzig Energy Exchange EEX. To do so, you must apply for admission to the EEX. Alternatively, you can have nEZs purchased via an intermediary. The purchased nEZs are transfered to your account in the nEHS register (see guideline chapter 4.3). The number of nEZs you need to purchase is calculated based on the type and amount of fuels (see emissions report (EmB) below). See chapter 6 of our guideline for detailed information on how to determine fuel emissions.
5. Submit a monitoring plan
A monitoring plan will be mandatory from the 2024 reporting year and will then form the basis for the annual emissions report. It will comprise a complete and transparent documentation of the monitoring methods for the fuels placed on the market by the obligated party as per BEHG in a calendar year. It must be submitted for the first time in 2023 for the calendar year 2024 (see guideline chapter 5).
The monitoring plan (MP) is submitted per trading period and is therefore not part of the annual compliance cycle. The QES is required for the submission of the MP. The monitoring plan for reporting years 2024 through 2030 must be submitted by 31/10/2023 (see guideline chapters 5, 9 and 10). Please subscribe to our newsletter for this purpose.
6. More questions?
If you still have questions, please contact our customer service in time. Especially towards the end of application deadlines, the volume increases and so does the processing time.
We inform you regularly about all innovations and upcoming information events in our newsletter. Subscribe now and always stay up to date.
We, the German Emissions Trading Authority, will review your reports after the emissions reporting deadline of 31/07/2024 which may take several months. We would like to ask you therefore to refrain from enquiring about the current processing status.
After completing the audits, we will publish the compliance status of all obligated parties as per BEHG in the public area of the nEHS register.
After the emissions reporting deadline of 31/07/2024, we, the German Emissions Trading Authority, will check your reports. This may take several months. We would like to ask you to refrain from enquiring about the current processing status.
We will publish the compliance status of all BEHG obligated parties in the public area of the nEHS register as of October 1 of each year.
31/03/2023
Obligations of the obligated parties as per BEHG
Basically, as an obligated party, you have three main obligations, which are set out in the Fuel Emissions Trading Act (BEHG):
1. Create and submit a monitoring plan
A monitoring plan must be prepared for each trading period and submitted to us, the German Emissions Trading Authority (DEHSt). It includes complete and transparent documentation of the monitoring methods for the fuels placed on the market by the obligated party as per BEHG in a calendar year. A monitoring plan must be submitted for the first time by 31/10/2023, for calendar year 2024 (see guideline chapters 5, 9 and 10).
2. Submit emissions report
The obligated parties must prepare an emissions report (EmB) based on their monitoring plan which reports on the fuels placed on the market and the resulting emission quantities of the previous year. To determine the emissions of a fuel placed on the market, the fuel quantity is multiplied by the corresponding calculation factors (including emission factor, calorific value, bioenergy share, etc.). The information in the emissions report must be verified by a certified verifier. You can only submit the emissions report via our DEHSt platform. We cannot accept postal or other digital channels (email, USB data carriers) (see guideline chapter 5).
3. Surrender nEHS certificates
The obligated parties are obliged to surrender nEHS allowances (nEZ) corresponding to the amount of fuel emissions they have reported. This means that one nEZ must be surrendered for each tonne of CO2. That then entitles the emission of that same tonne of CO2. To do this, they must open a compliance account in the nEHS registry. They can purchase these nEZs directly on the EEX or via an intermediary. The transfer of nEZ is made to the compliance account in the nEHS registry.
Note: The BEHG provides two mechanisms to prevent double charging by the European Emissions Trading Scheme (EU ETS) and the national emissions trading scheme (nEHS). More information on this can be found in the scope and emissions determination section.
Monitoring plan
As the obligated party, you must prepare a monitoring plan and submit it for approval. It specifies the methods for determining emissions. The monitoring plan is the basis of your annual emissions report.
The monitoring plan is submitted for each trading period and is therefore not part of the annual compliance cycle. The QES is required for the submission of the monitoring plan.
The obligation to submit and approve a monitoring plan was waived for 2021 and 2022.
Acquire nEHS certificates
As an obligated party as per BEHG, you have two options for this:
You can purchase nEHS certificates directly on the EEX energy exchange (primary market). For this you need:
- an account in the nEHS registry
- an admission to the EEX.
You can participate indirectly and commission third parties (intermediaries) to purchase nEHS certificates on the EEX on your behalf and transfer them to your registry account. For this you need:
- an account in the nEHS registry.
In addition, both indirect and direct participants in the sale have the opportunity to trade nEHS certificates among themselves (secondary market).
Emissions report
As the obligated party, you must prepare an annual emissions report (EmB) and submit it electronically. This requires setting up a qualified electronic signature (QES) and using the DEHSt platform. You then enter the reported fuel emissions into your compliance account.
The obligation for verification by an independent verifier does not apply for the 2021 and 2022 emissions reports.
Surrendering nEHS certificates
As the obligated party, you must surrender nEHS certificates from your account corresponding to the amount of your reported fuel emissions. To do this, you can transfer nEHS allowances (nEZ) from your account to the national surrender account through your authorised representatives by a surrender transaction.
Suspension of placing on the market
If an obligated party under the BEHG gives up their status as a tax warehouse or supplier of natural gas, then the emissions trading obligation may also cease to apply under certain conditions. This may be the case if the essential components of a legal claim cease to exist for the obligated party as per BEHG.
Fuel emissions are reported at company level within the framework of BEHG. Fuels are essentially considered to have been placed on the market when the energy tax arises (Section 2(2)(1) BEHG).
However, fuel emissions, frequently linked to a reporting obligation in terms of their link to energy tax, cannot be categorically excluded for the future. Consequently, it cannot be generally assumed that the obligation of emissions trading will cease in all cases.
In order to notify the DEHSt of the suspension of market placement, and thus avoid future inquiries about possible breaches of obligations under the national emissions trading system (nEHS) by the DEHSt, please utilise the form provided and submit it using a qualified electronic signature via the DEHSt mailbox as a ’New issue’ under the subject ’Others’ in the DEHSt platform.
04/04/2023
What do I have to do and when?
05/04/2023
Newsletter
Our newsletter informs you at irregular intervals about topics and innovations related to national emissions trading. Subscribers benefit from the following:
- Invitations to upcoming nEHS events
- Information on updates and amendments to ordinances and regulations
- Detailed information on specific focus topics and processes
- Resources and further links
04/10/2021
Guidelines and further assistance
(available in German only)
Information events
Information event on 04/07/2023
Information event on 08/04/2022
On 08/04/2022 our online information event on "Carbon Leakage" for applicants took place. The main focus was on the topics "CL Regulation (BECV)" and the associated application procedure.