Registry account

All actors participating in emissions trading must open an account in the Union Registry, which is provided by the European Commission. The administration of the German part of the Union Registry as well as the processing of account applications is carried out by the German Emissions Trading Authority (DEHSt). A maritime operator holding account is opened for each shipping company as defined in the Emissions Trading Directive and thus may contain several ships. The surrender transactions of the acquired emission allowances can only be carried out via this account type.

According to the current status, the opening of these maritime operator holding accounts in the registry should be possible starting from April 2024. Once the Registry Regulation has been amended to take into account the maritime sector we will provide further information on setting up and using the accounts on our website. The European Commission is expected to adopt the regulation in the fourth quarter of 2023.

Trading account

A trading account (or several) can already be opened in the Union Registry.

The account opening is subject to fees according to the Special Fees Regulation BMU - BMUBGebV, Section 5 (link below). In addition, there are extended requirements for the verification of account holders (see Delegated Regulation (EU) 2019/1122, Annex IV) (link below).

Once a maritime operator holding account has been opened by a shipping company, emission allowances can be received from a trading account. The process of setting up the accounts will be equivalent to setting up accounts in the already existing EU ETS 1. Instructions can be found on our website under Union Registry (link below).

It will be possible to open a maritime operator holding account (MOHA) in the German part of the Union registry from 03/06/2024.

Registry accounts are opened for shipping companies as defined in the Emissions Trading Directive and not for each individual ship.

This means that regardless of the number of ships in a company’s fleet, only one registry account needs to be opened. Through this one registry account, the shipping company fulfils the surrender obligation of all ships in its fleet (fleet compliance).

Multiple trading accounts may be opened in the name of the same account holder upon submission of complete documentation. Each new account receives a new account identifier and different authorised representatives can be appointed. Appropriate fees are charged for each trading account in accordance with the Special Fees Ordinance BMU - BMUBGebV, Section 5 (link below). In addition, under Delegated Regulation (EU) 2019/1122, Annex IV, enhanced account holder verification requirements are imposed (link below).

For each trading account, authorised representatives may be appointed who have different roles: An "Initiator" may propose transactions, an "Approver" may approve proposed transactions and an "Initiator/Approver" may do both. In addition, it is possible to set up read-only access for authorised account holders.

More information can be found on our website under Union Registry (link below) and the website of the European Commission (link below).

Agreements of a private law type can be concluded between shipping companies and charterers that regulate the settlement of financial obligations arising from the operation of a ship. Emission allowances can be transferred from any open account to the maritime operator holding account of a responsible shipping company.

Similarly, companies that are not directly obliged to participate in emissions trading can open a trading account.

Separate fees are charged for the account opening according to the Special Fees Ordinance BMU - BMUBGebV, Section 5 (see link below). Furthermore, according to Delegated Regulation (EU) 2019/1122, Annex IV, there are extended requirements for the verification of the account holder (link below).

Furthermore, it is also technically possible for emission allowances purchased at the European Energy Exchange (EEX) to be delivered directly to the account of the shipping company concerned.

Transactions within the Union Registry are executed (without consideration of the responsible Member State) according to the generally applicable rules. Further information on transactions can be found on our website under Union Registry (link below).

The following account fees apply in accordance to the Special Fees Ordinance BMU - BMUBGebV:

• Opening of a trading account: 393 euros
• Maintenance of a trading account: 649 euros
• Change of name of a trading account: 281 euros
• Exchange of authorised representatives: 280 euros

There are currently no fees for the opening and maintenance of maritime operator holding accounts.

100 per cent of emissions from journeys within the European Economic Area (EEA) and from port calls are covered by emissions trading. Emissions from journeys between a port within the EEA and a third country are only subject to a 50 per cent surrender obligation, regardless of the direction of transport (see Article 3 ga Directive 2003/87/EC). Journeys begin and end in ports of call (see also FAQ 2 on the term ‘Port of call’ and exceptions).

A port of call (see Article 3(z) Directive 2003/87/EC) is a port

• where a ship stops to load or unload cargo,
• where a ship stops to embark or disembark passengers, or
• where an offshore vessel docks for the purpose of changing crews.
  
  

The term ‘port of call’ does not cover the following stops:

• stops for refuelling/bunkering and provisioning
• stops for changing crews (except for offshore vessels)
• stops in a dry dock
• stops to carry out ship or equipment repairs
• transhipments from ship to ship outside harbours
• stays in emergency or distress situations
• stops to seek shelter from bad weather
• stops due to search and rescue operations
• stays of container ships in neighbouring container handling ports (see also FAQ 3 about the term ‘neighbouring container port’)

A neighbouring container handling port is a port that meets the following criteria (cf. Article 3 ga(2) Directive 2003/87/EC):

• the proportion of container transhipment has exceeded 65 per cent of that port's total container traffic in the last twelve months,
• the port is located less than 300 nautical miles from the nearest EEA port,
• transhipment of containers takes place exclusively from ship to ship.

The purpose of designating such ports is to prevent avoidance manoeuvres to reduce the surrender obligation by making stopovers before entering the European Economic Area. For this reason, container ports in third countries that apply an emissions trading system comparable to the European one are not included in the above-mentioned container handling ports. The ports of ‘East Port Said’ in Egypt and ‘Tanger Med’ in Morocco were identified in a corresponding regulation for the start of emissions trading in the maritime transport sector.

The scope of Directive 2003/87/EC first includes commercially operated cargo and passenger ships with a gross tonnage of at least 5,000 from 2024 on, followed by large offshore vessels with a gross tonnage of at least 5,000 from 2027 on. The EU Commission will examine by 31/12/2026 whether other ship types with a gross tonnage of at least 400 should be integrated into emissions trading.

Commercially operated cargo and passenger ships with a gross tonnage of less than 5,000, warships, fishing vessels, naval auxiliaries, simple wooden ships, ships without engine propulsion and government ships used for non-commercial purposes are excluded from the scope of the Directive 2003/87/EC.

The scope of the Directive 2003/87/EC will initially only cover CO2 emissions from 2024 on. Greenhouse gases methane (CH4) and nitrous oxide (N2O) will be added from 2026 on.

Shipping companies are responsible for greenhouse gas emissions produced during journeys or port calls within the European Economic Area (EEA) and on journeys to or from the EEA.

‘Shipping company’ with regard to emissions trading is either the shipowner or the ISM manager (see Article 3w Directive 2003/87/EC). In the latter case, a contractual agreement (authorisation) between the ISM manager and the shipowner is required which clearly states that the ISM manager is responsible for fulfilling the EU ETS 1 obligations on behalf of the shipowner. This authorisation must be submitted to the verifier together with the monitoring plan and must also be submitted to the competent authority for review. If there is no contractual agreement or the authorisation has not properly been performed, the shipowner remains the obligated party. In the first instance and in case of doubt, the shipowner is therefore the obligated party.

Shipping companies must submit a verified emissions report for the entire previous reporting year for each ship under their responsibility by 31 March of the following year. This applies regardless of company changes and regardless of who is required to surrender allowances for these emissions. The emissions report must cover the entire reporting year. For the year in which the ship was under the responsibility of another company, the report is based on the partial emissions report of this company. For the partial emissions report, see also FAQ 33.

The shipping company that operated the ships is responsible for surrendering a number of allowances corresponding to the emissions produced by their ships during the relevant period (see Article 11a(1) EU MRV Maritime Transport Regulation).

Example: If a ship changes from company A to company B on 01/04/2025, company A must surrender a number of allowances in 2026 that corresponds to the emissions produced by this ship from 01/01/2025 to 01/04/2025. Company B must then surrender a number of allowances in 2026 that corresponds to the emissions produced by this ship from 02/04/2025 to 31/12/2025.

On 30/01/2024, the European Commission adopted the Implementing Decision (EU) 2024/411. This sets out the allocation list for all shipping companies that fall within the scope of EU ETS 1 from 01/01/2024. The decision designates the companies to responsible authorities in accordance with Article 3gf (2) of Directive 2003/87/EC. The decision is effective across all EU Member States, assigning all relevant shipping companies to a national authority. The list will be updated every two or four years. We, the German Emissions Trading Authority, are the competent administrative authority in Germany.

The annual report about the aggregated data at company level is decisive for the shipping companies' surrender obligation.

The number of emission allowances that a shipping company must surrender for the emissions caused by their ships is determined by the report of aggregated emissions data at company level. Annex II Part C of the EU MRV Maritime Transport Regulation contains a calculation table with all additional calculation steps that correspond to the scope defined in the Directive 2003/87/EC and the transitional provisions and exemptions granted.

The surrender obligation is reduced in the first two years after the maritime transport sector’s inclusion into the EU ETS 1. Allowances will initially only have to be surrendered for 40 per cent of verified emissions for 2024 and only for 70 per cent of verified emissions for 2025.

No, there are no specific emission allowances for the maritime transport sector. Shipping companies can and must purchase general emission allowances (EUAs) which are also used by industry, the energy sector and aircraft operators.

Biomass and renewable fuels of non-biological origin (RFNBOs) and recycled carbon fuels (RCFs) are to be treated equally in the various ETS sectors. Therefore, compliance obligations for the use of such fuels are the same in all sectors covered by the EU ETS 1 including aviation and shipping.

Currently, emissions resulting from the combustion of sustainable biofuels that fulfil the sustainability criteria of the Renewable Energy Directive have an emission factor of zero within the EU ETS 1. A specific regulation dealing with RFNBOs and RCFs will be specified by an implementing act.

Allowances can be purchased on the primary market through auctions on the European Energy Exchange (EEX). On the secondary market, allowances can be sold bilaterally or through various derivatives provided by financial institutions. If a shipping company wants to purchase allowances, they must open a trading account or a registry account (‘maritime operator holding account’) in the Union Registry. Please note that the latter option will not be available before April 2024.

Shipping company A cannot surrender emission allowances for shipping company B from their registry account A (maritime operator holding account). The account holder of the maritime operator holding account is generally the obligated party. They are free to use the support of third parties to take on administrative tasks such as opening an account or performing transactions in the registry. For this purpose, authorised representatives who are not employees of the obligated party can be added when an account is opened or changed. Both account ownership and responsibility for the fulfilment of the surrender obligations under Directive 2003/87/EC remain with the shipping company.

In cases where final fuel purchase and/or ship operation responsibilities have been transferred to an entity other than the shipping company by a contractual agreement, the shipping company has a claim for reimbursement against this entity for costs arising from the surrender of allowances. However, the shipping company retains its obligation to fulfil the surrender obligation.

There will be no free allocation in maritime emissions trading. However, a reduced surrender obligation is planned for the first two years. For 2024, allowances will initially only have to be surrendered for 40 per cent of verified emissions. This proportion will increase to 70 per cent of verified emissions for 2025 and finally to 100 per cent of verified emissions from 2026 on.

The obligation to surrender emission allowances is based on the report about aggregated emissions data at company level to be submitted annually by shipping companies to the competent authority by 31 March from 2025 on. Emission allowances covering emissions produced in the previous year must be surrendered to the registry by 30 September each year.

Various sanctions are provided for shipping companies violating the surrender obligation:

• penalty payment including a subsequent surrender obligation,
• publication of the names of shipping companies concerned,
• deportation and detention order,
• imposition of fines.
  
  

Penalty payment including a subsequent surrender obligation

If a shipping company fails to meet its obligation to surrender a sufficient number of allowances by the deadline of 30 September each year, the competent authority shall impose a penalty on the company concerned. The penalty amounts to €100 for each tonne of carbon dioxide equivalent produced for which the shipping company has failed to submit allowances. The payment obligation increases in line with the increase in the European Consumer Price Index for the reporting year compared to the 2012 baseline year. These annual indices are published by the Statistical Office of the European Union (Eurostat). The shipping company remains obliged to surrender the missing allowances. (See also FAQ 18 on the amount of the surrender obligation).

Publication of the names of the shipping companies concerned

The names of shipping companies that have failed to properly fulfil their surrender obligation will be published in the Federal Gazette.

Deportation and detention order

In cases where a shipping company has failed to meet its obligations for two consecutive reporting years and other enforcement measures have proven ineffective, the Member State’s competent authority of the port of call may, after a hearing, issue a deportation order. As a consequence of such an order, each Member State, with the exception of the one whose flag the ship bears, is required to deny access to any of their ports to ships under the jurisdiction of the non-compliant shipping company until it has complied with their obligations. If the ship flying the flag of a Member State attempts to call at one of their ports, the Member State concerned shall, after a hearing, detain the ship until the shipping company has complied with their obligations.

If a ship of a shipping company that has failed to meet its surrender obligations for at least two consecutive reporting years, and for which other enforcement measures have proven ineffective is found in one of the ports of a Member State whose flag the ship bears, that Member State may, after a hearing, issue a detention order until the shipping company complies with its surrender obligations. As a consequence of the detention order issued by the flag State, any other Member State shall take the same measure such as following the deportation order.

Imposition of fines

Administrative offences and fines are regulated in the Greenhouse Gas Emissions Trading Act, which is currently being revised.

Obligations under the EU MRV Maritime Transport Regulation continue to exist alongside the EU ETS 1 obligations. This in principle applies to the obligation to submit an emissions report at ship level to the flag state authorities, the administrative authority and the European Commission through THETIS MRV. See also FAQ 21 on the changed scope due to the amendment of the EU MRV Maritime Transport Regulation.

Regulation (EU) 2023/957 amends the EU MRV Maritime Transport Regulation (EU) 2015/757 by extending the regulation’s scope. From 2024 on, in addition to CO2, greenhouse gases CH4 (methane) and N2O (nitrous oxide) will be covered. From 01/01/2025, general cargo ships and offshore vessels with a gross tonnage of at least 400 will also fall within the scope of the EU MRV Maritime Transport Regulation.

Shipping companies that fall within the scope of the EU MRV Maritime Transport Regulation on 01/01/2024 must submit a monitoring plan to the competent administrative authority by 01/04/2024 for each of their ships falling within the scope of the EU MRV Maritime Transport Regulation, which has been pre-audited by a verifier and specifies the methods used to monitor CO2, CH4 and N2O emissions and other relevant information.

Ships that fall within the scope of the EU MRV Maritime Transport Regulation for the first time after 01/01/2024 require the monitoring plans, which must be pre-checked by a verifier, to be submitted to the competent authority immediately, but no later than three months after the first call at an EEA port.

The monitoring plan will be approved by the competent administrative authority no later than 06/06/2025.

For ships that fall within the scope of the EU MRV Maritime Transport Regulation for the first time after 01/01/2024, the monitoring plan must be approved within four months of the first call at an EEA port, provided there are no grounds for objection by the competent authority.

From 2025, shipping companies must submit a verified emissions report at ship level to the competent administrative authority, the flag state authority of the competent Member State if applicable, and the European Commission by 31 March each year. In addition, from 2025, shipping companies must submit aggregated emissions data at company level to the competent administrative authority. The same deadline applies here as for the emissions report at ship level.

From 2025, shipping companies must surrender a corresponding number of emission allowances to the Union Registry by 30 September each year based on aggregated emissions data at company level for the emissions they produced in the previous reporting year (see also FAQ 18 on the amount of the surrender obligation).

In the event that a ship changes ownership to another shipping company during a reporting year, the former shipping company is obliged to submit a verified ship-related (partial) emissions report to their competent authority, the flag state and the European Commission immediately and, at the latest, no later than three months after the ownership change has been completed. The report should cover the period in which the ship was under the responsibility of the former shipping company. The new shipping company is then obliged to submit a verified total emissions report for the reporting year of the change, including the partial report, by 31 March of the year following the change.

The former shipping company is subject to surrender obligations for the emissions produced by the ship up to the point in the year at which the change took place. The new shipping company must then surrender the corresponding allowances for the emissions produced by the ship in the year following the ownership change. For example, if a ship changes from company A to company B on 01/04/2025, company A must surrender allowances in 2026 for the emissions produced by the ship from 01/01 to 01/04/2025. Company B must surrender allowances in 2026 for the emissions produced by the ship from 02/04/2025 to 31/12/2025.

The reporting year is the period of a calendar year from 1 January to 31 December.

The reporting year is the period of a calendar year from 1 January to 31 December. Therefore, journeys that start and end in two different calendar years require the corresponding data to be recorded in the respective reporting periods. For example, if a ship's journey starts on 22/12/2024 and ends on 08/01/2025, the emissions monitored by the shipping company in question from 22/12 to 31/12/2024 will be reported in the 2024 emissions report. The emissions produced from 01/01 to 08/01/2025 will then be included in the 2025 emissions report.

If a shipping company violates their reporting obligations under the EU MRV Maritime Transport Regulation, their account may be suspended and a fine imposed.

Account suspension

If a shipping company fails to meet their reporting obligations, the competent administrative authority will suspend the account. Details on account suspension are regulated in the Greenhouse Gas Emissions Trading Act, which is currently being revised.

Imposition of fines

If an emissions report, a monitoring plan, an amended monitoring plan or an adjusted monitoring plan is not submitted to the competent authorities, or is not submitted correctly, completely or on time, the shipping company is violating administrative rules and may be fined. Details of offences that can result in fines are regulated in the Greenhouse Gas Emissions Trading Act, which is currently being revised.

Yes, shipping companies must continue to report their greenhouse gas emissions through the existing THETIS MRV platform. This will be updated to reflect the changes made by the revised EU MRV Maritime Transport Regulation and Directive 2003/87/EC.

Emissions from ships are verified by verifiers accredited for the EU ETS 1 and the EU MRV Maritime Transport Regulation. Shipping companies can choose the verifier regardless of the ship’s flag or the locations where the company is based or where the verifier is based. In principle, a company can have different verifiers for each of their ships, and different verifiers can verify the ship's emissions report and the company-level report.

Information on setting up accounts in the Union Registry can be found on our website under Union Registry (see link below).

In addition, a guideline for the maritime transport sector is to be published on the website of the German Emissions Trading Authority (DEHSt).

Information on the previous monitoring and reporting obligations of shipping companies can be found on our website under "Monitoring maritime transport emissions" (see link below).

Further information on the extension of the EU ETS 1 to maritime transport can be found on our website under EU emissions trading in maritime transport (see link below).

On the occasion of the inclusion of maritime transport in the European Emissions Trading Scheme, the European Commission has published a compilation of information on particularly frequently asked questions (FAQ) under the link below.

You are welcome to subscribe to our newsletter on the subject of maritime transport and European emissions trading.

Surrender transactions are possible at any time, i.e. regardless of the submission of a verified emissions report or the entry of verified emissions in the MOHA. The deadline for surrender the previous year's emissions is 30 September. The compliance status is calculated on 01 October by offsetting the surrender transactions within a trading period against the reported emissions. If less has been surrendered than required, a sanction will be imposed.

A maritime operator holding account can be opened by either an ISM manager (see 1) or the registered ship owner (see 2).

1. If the account holder is an ISM manager, a Mandate regarding Annex VIIa para 3 and 4 (see page 21 of Regulation (EU) 2023/2904) shall be submitted. This mandate shall be signed by both the ship owner and the ISM manager. It shall include the information listed in para 4. If the company represents several ship owners, please submit one mandate per owner. We will provide a template on our website in due time. Additionally, a recent extract from the public register (e. g. trade registry) or an equivalent document (not older than three months) which shows the name and address, the rules of representation and the authorised representatives of the ship owner needs to be provided.
2. If the account holder is the registered ship owner, an owner’s list of ships containing the ships under its responsibility, as well as their respective IMO ship identification number (regarding Annex VIIa para 5 (see page 22 of Regulation (EU) 2023/2904) shall be submitted. We will provide a template on our website in due time.

In the case of legal persons or sole traders, a recent extract from the public register (e. g. trade registry) or an equivalent document (not older than three months) which shows the name and address, the rules of representation and the authorised representatives of your company.

In the case of a natural person as account holder we need a copy of the passport or identity card issued by a state that is a member of the European Economic Area or the Organisation for Economic Co-operation and Development.

If the account holder is part of a group, it shall provide a document clearly identifying the structure of the group.

For authorised representatives (applies to 1. and 2.):

As proof of identity we need a copy of the passport or identity card issued by a state that is a member of the European Economic Area or the Organisation for Economic Co-operation and Development. If the document does not contain an address another form of proof of residence is necessary.

Also, we require criminal records certificates of the nominated authorised representatives. If the representative’s country does not issue criminal records certificates or equivalent documentation a statutory declaration of the representative will be sufficient.

The supporting documents e.g. the mandate can be submitted as originals. If they are provided as copies, then these, as well as all other copies e.g. the passport copy, must be certified, with certification dating back no further than three months.

If any of these documents have not been issued in German or English, a certified translation into German or English must also be submitted.

Please only submit the above-mentioned documents together with the account application form from the Union Registry, which will be sent to you by e-mail from the German Emissions Trading Authority (DEHSt) after the account application.

Once available, a maritime operator holding account (MOHA) can be requested from within the Union Registry. In order to gain access to the System please follow the steps described on our website. You will be asked to provide information on the account holder and authorised representatives. Please see Table VIIa-I on Page 22 and Table VIIa-II on page 24 of Regulation (EU) 2023/2904 for reference.

Following the online application, we will send you the account application form by e-mail from E-mail: register.v34.dehst@uba.de and ask you to provide the signed account application and additional documentation. When submitting these you will need a qualified electronic signature (QES) for electronic communication. You will find further instructions for electronic communication in the account application form. You can already apply for the QES now. Please note that the application procedure to obtain a signature card required for this purpose may take up to several weeks.

Further information can be found on our website.

Persons non-resident in the EU should send an email with the subject "Acquisition of a D-Trust signature card with QES from abroad (respective country)" to E-mail: service@d-trust.net and ask to be contacted by them. For this purpose, please use the following subject: You need a billing address in an EU member state. If D-Trust fails to find a way to identify you in your country, please contact DEHSt customer service directly. In this case we will also accept the application including the supporting documents by letter post.

It is not yet possible to apply for a maritime operator holding account (MOHA) in the Union Registry. Until then, however, you can already gather the necessary information and obtain supporting documents.

For this reason, the 40-day period under Article 15 of Regulation (EU) 2019/1122 amended by Regulation (EU) 2023/2904, by which an account application must be submitted to the national authority, has not yet begun.

We will inform on our website and via the newsletter once account applications for MOHA are possible in the German part of the Union Registry.

No, in principle EUA can also be purchased on the secondary market and delivered by the seller directly to the relevant maritime operator holding account.

A shipowner may delegate the responsibility for the operation of its ships and the compliance with the EU ETS 1 obligations to another person or organization by a mandate. The basic requirement is that the assigned person or organization represents the shipowner as an ISM Manager.. It is therefore necessary for the ISM manager to hold a ‘Document of Compliance’ (ISM-DOC), that identifies him as ISM-certified and that he has assumed all duties and responsibilities under the ISM Code for the ships concerned from the shipowner. If this is the case, then this ISM manager can assume responsibility for the compliance with the EU ETS 1 obligations from the shipowner (see Article 1(3) (EU) 2023/2599). Following proper authorisation in accordance with this provision (mandate), the ISM manager is deemed to be a shipping company within the meaning of Directive 2003/87/EC (see Article 3(w)) Directive 2003/87/EC). A mandate template can be downloaded via the link below.

The exact requirements are listed in Regulation (EU) 2023/2599 in Article 1(3). The mandate must be (electronically) signed by the shipowner and the ISM manager assuming the EU ETS 1 obligations. If the mandate is not written in German or English, a certified German or English translation must be submitted.

A mandate template can be downloaded via the link below.

If the ISM manager is to be released from the assumed EU ETS 1 obligations, both parties must revoke the mandate in writing and it must be electronically signed by both the shipowner and the ISM manager. The corresponding document must then be sent to DEHSt for review. Upon revocation of the mandate, a change of shipping company takes place, necessitating the submission of a partial emission report (see FAQ SV 016).

If a new ISM Manager is not mandated after the revocation,, the shipowner is the EU ETS 1  entity responsible from the date of revocation.

Shipowners who do not authorise an ISM manager to comply with EU ETS 1 obligations, but take on the role themselves, must submit an electronically signed list of all ships for which they have assumed the EU ETS 1 obligations to DEHSt via the DEHSt platform (Implementing Regulation (EU) 2023/2599) Article 2). A corresponding template can be downloaded via the following link.

The shipping company is free to appoint an authorised representative who has access to the MOHA. It is also possible to commission a service provider to fulfil the operational tasks relating to the MRV and EU ETS 1 obligations. This service provider can receive a THETIS MRV access from the entity responsible. However, the responsibility for the compliance with the EU ETS 1/MRV obligations remains with the shipping company.

If an ISM manager is to take over the compliance with the EU ETS 1 obligations of various owners (e.g. single-ship companies), the ISM manager must be authorised by each owner by means of a corresponding mandate. The ISM manager is then responsible as a shipping company within the meaning of the Directive 2003/87/EC (see Article 3(w) Directive 2003/87/EC) for the compliance with the EU ETS 1 obligations for all ships under its responsibility, even if they belong to different owners. The ISM manager must then apply to open a ship operator holding account (MOHA) covering all ships for which the ISM manager has assumed the compliance with the EU ETS 1 obligations.

Ship management, charter or vessel management contracts are agreements under private law between the ship owner and a management company, charterer or vessel management company that only have an effect between the parties, but not vis-à-vis third parties. They are not relevant for the compliance with the EU ETS 1/MRV obligations.

The criteria for the attribution of shipping companies are set out in Directive 2003/87/EC Article 3(gf)(1). In essence, shipping companies are attributed to the Member State in which they are registered. If they are not registered in a Member State, they are attributed to the Member State in which they have made the most port calls in the past four monitoring years. If a shipping company is not registered in a Member State and has not made a port call in a Member State in the previous four monitoring years, the Member State in which a ship of the shipping company started its first voyage falling within the scope of Directive 2003/87/EC is competent.

The criteria for the attribution of shipping companies to a Member State are set out in Directive 2003/87/EC Article 3(gf)(1). With the Implementing Decision (EU) 2024/411 (Attribution List), the Commission has published a list of shipping companies that carried out a maritime transport activity within the meaning of Annex I of the Directive 2003/87/EC on or with effect from January 1, 2024, and fell within the scope defined in Article 3ga of the Directive 2003/87/EC. In this list, these shipping companies are attributed to a Member State. The respective Member State determines the national competent authority. In principle, responsibility for the EU ETS 1 obligations in maritime transport does not depend on whether a shipping company is listed in the attribution list, but on whether the shipping company carries out maritime activities according to Annex I of the Directive 2003/87/EC.

If a shipping company that fulfils the above requirements is not included in the attribution list, the shipping company must register its data in THETIS MRV.  Once the shipping company concerned has entered the required data in THETIS MRV, it can contact the EMSA Helpdesk [CONTACT] to find out which Member State or authority is competent. EMSA will then attribute the shipping company to a Member State. An application to open a Maritime Operator Holding Account (MOHA) must then be submitted to the competent authority. As soon as the allocation list has been updated within 2 years, the shipping company is included in this list.

An ISM company that is on the attribution list, even if it is not mandated by the owner, is not considered the entity responsible within the meaning of Directive 2003/87/EC and is therefore not sanctioned in the event of non-compliance with EU ETS 1 obligations. In this case, the obligation to comply with the EU ETS 1 obligations lies with the owner.

The attribution to a Member State is based exclusively on the criteria set out in Article 3(g f) Directive 2003/87/EC. There is no right to choose which administrative authority is competent or in which Member State the Maritime Operator Holding Account (MOHA) can be opened. If the shipping company is attributed to Germany, a MOHA can be opened at the DEHSt. Otherwise, the shipping company must contact the authority of the competent Member State.

A change of shipping company occurs anytime a change of the company assuming responsibility for MRV and EU ETS 1 obligations in respect of a given ship takes place. Such a change may be due to a change of ownership (i.e. sale and purchase of a ship)  a change in the ISM Company being mandated to assume responsibility in accordance with Implementing Regulation (EU) 2023/2599, or a transfer of responsibility from the owner to an ISM company. Special rules must be observed if the change of company takes place during a reporting period. This applies to all changes of ownership or mandates and mandate changes that take place after 1 January of a year, in particular also for mandates that take effect after January 1, 2024.

The following points must be considered in the event of a company change as described above:

1. Information and evidence of the company change, as well as the approval of the monitoring plan

According to Article 2(2) of Regulation 2023/2599, the former shipping company must inform the competent adiministering authority of the change without delay and provide the date of the company change, as well as the name and unique IMO number of the new shipping company responsible. Additionally, under Article 76(2) of Regulation (EU) 2023/2917, it is required to provide evidence of the change. This evidence must indicate whether the monitoring plan had been approved by the administering authority responsible before the change of company. If the change of the shipping company involves a change of the administering authority responsible, corresponding evidence of the prior approval must be provided.

The new shipping company have to implement the necessary modifications to the monitoring plan and, without undue delay, notify or submit for assessment to the verifier, as appropriate, and then send the modified Monitoring Plan for approval to the administering authority (Article 7(2) of Regulation (EU) 2015/757).

2. Reporting obligations

The former shipping company must submit a verified partial emissions report at ship level to the administering authority, the new company and the European Commission as soon as possible after completion of the transfer, but at the latest within three months of the company change (Article 11(2) of Regulation (EU) 2015/757). For ships flying the flag of an EU member state, the report must additionally be submitted to the authorities of the respective flag state. The partial emissions report is limited to the period in which the former shipping company was responsible for the ship in question. Additionally, it must submit a verified aggregated emissions report at company level by March 31 of the following year (Article 11a(2) of Regulation (EU) 2015/757).

The new company is required to submit a verified total emissions report for the entire reporting period of the previous year (year of the change) for the relevant ship by March 31 of the following year after the change (Article 11(1) of Regulation (EU) 2015/757). For the period of the year in which the ship was under the responsibility of another company, the report is based on the partial emissions report submitted by this previous company. In addition, the new shipping company is also obliged to submit a verified aggregated emissions report at company level by 31 March of the year following the change (Art. 11a(2) of Regulation (EU) 2015/757).

3. Obligation to surrender EU-Allowances

Under Article 12(3)(c) of the Emissions Trading Directive 2003/87/EC, each shipping company must surrender allowances for the emissions of its ships during its period of responsibility.

For example, if a ship is transferred from Company A to Company B on April 1, 2025, Company A must surrender allowances for emissions from January 1 to April 1, 2025, in the year 2026. Conversely, Company B must surrender allowances for the ship's emissions from April 2 to December 31, 2025, in the year 2026.

Further information

Further information on the topic of "change of company" can be found in both the FAQ and Guidance Document No. 1 issued by the European Commission.