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SV 033Answer
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.