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SV 016Answer
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.