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A compliance year corresponds to one calendar year. It refers to the statutory obligation to reduce greenhouse gas emissions for fuel supplies. UER certificates may be offset against this obligation beginning with the compliance year 2020. UER certificates can only be offset for the compliance year in which they were attained. Obliged parties must transfer UER certificates for UERs attained in a given compliance year (for example 2020) to the depreciation account of the Biofuel Quota Body by 15.04. of the following year (2021 in this example) to meet the greenhouse gas reduction quota within the relevant compliance year (2020 in this example).
Please note that obliged parties must report how they meet the greenhouse gas reduction quota for a compliance year according to Section 37f of the Federal Immission Control Act and the 38th Federal Immission Control Ordinance. This reporting obligation also applies to UER certificates to be credited towards the quota within a compliance year (for example, 2020). The reports must be submitted by 31.03. of the following year (2021 in this example). The data to be reported are saved in the UER certificates and can be viewed by their owners.
25/03/2019