European emissions trading: Deadlines for emissions reporting and submission 2023 (06)
Dear Readers,
This is to inform you today about the deadlines for reporting emissions and submitting emission allowances for the 2023 calendar year.
The deadline for submitting the 2023 emissions report is 31/03/2024. Please note that the deadline ends on Easter Sunday. You should therefore submit the verified emissions report to the German Emissions Trading Authority (DEHSt) at the German Environment Agency via the Virtual Post Office (VPS) in good time.
The amended Directive 2003/87/EC stipulates that the annual surrender of emission allowances for stationary installations and aviation in the European Emissions Trading System must now be made every year by 30/09 of the current year for the previous year, starting with the 2023 surrender obligation by 30/09/2024.
The amendment of the Greenhouse Gas Emissions Trading Act (TEHG) is still pending in this regard. A draft bill prepared by the Federal Ministry for Economic Affairs and Climate Action will be submitted for consultation with the states (Länder) and associations as soon as possible following the initiation of departmental coordination.
In accordance with Directive 2003/87/EC, the German Environment Agency/DEHSt will use the amended submission deadline of 30 September as a basis and, in accordance with the already amended and directly applicable EU Registry Regulation (EU 2019/1122), will not check the value of the fulfilment status of the 2023 submission obligation in the Union Registry before 01/10/2024 (cf. Article (33)(1) EU Registry Regulation).
Therefore, please fulfil the 2023 surrender obligation in time by 30/09/2024. If you fulfil your surrender obligation by 30/09/2024, the German Environment Agency/DEHSt will not impose any sanctions in accordance with EU law.