COMMISSION STAFF WORKING DOCUMENT […] Accompanying the document Report from the Commission to the European Parliament and the Council on the Functioning of the European Carbon Market in 2020 pursuant to Articles 10(5) and 21(2) of Directive 2003/87/EC (as amended by Directive 2009/29/EC and Directive (EU) 2018/410)
Date: 2021-10-26
Institutions: Directorate-General for Climate Action, European Commission
Subjects: EU Emissions Trading Scheme, EU emission allowance, air transport, carbon, energy efficiency, environmental monitoring, greenhouse gas, industrial pollution, reduction of gas emissions, tradeable emission permit

EN 

  EN 

   EUROPEAN COMMISSION  Brussels, 26.10.2021  SWD(2021) 308 final  COMMISSION STAFF WORKING DOCUMENT […] Accompanying the document Report from the Commission to the European Parliament and the Council on the Functioning of the European Carbon Market in 2020 pursuant to Articles 10(5) and 21(2) of Directive 2003/87/EC (as amended by Directive 2009/29/EC and Directive (EU) 2018/410) {COM(2021) 950 final} - {COM(2021) 962 final}  
 
 
 
 
Table of Contents 
APPENDIX 1 - EU ETS INFRASTRUCTURE AND COVERAGE .................................................... 3 

Figure 1.1. Number of installations per emissions category in 2020 .................................................. 4 

Table 1.1. Greenhouse gases other than CO2 per activity and EU ETS participating country ........... 4 

APPENDIX 2 - THE EU ETS CAP........................................................................................................ 6 

APPENDIX 3 – CROSS-SECTIONAL CORRECTION FACTOR ...................................................... 7 

Table 3.1. Cross-Sectional Correction Factor: 2013 (original) and 2017 values ................................ 7 

APPENDIX 4 - IMPLEMENTING LEGISLATION FOR PHASE 4 OF THE EU ETS ...................... 8 

Table 4.1 Legislative acts adopted to implement phase 4 of the EU ETS (2021-30) ......................... 8 

APPENDIX 5 – AUCTIONS AND AUCTION REVENUES ............................................................. 11 

Figure 5.1. Number of bidders in general allowances’ auctions, 1 January 2013 - 30 June 2021 .... 11 

Table 5.1. Revenues generated from the auctioning of emission allowances by EU27 (and the UK 
until 2020), 1 January 2013 - 30 June 2021 (in million EUR) .......................................................... 12 

Table 5.2. Revenues generated from the auctioning of emission allowances by Iceland, 
Liechtenstein and Norway, 2019 - 30 June 2021 (in million EUR) .................................................. 14 

Table 5.3: Revenues generated from the auctioning of emission allowances for the Innovation Fund 
and the Modernisation Fund (in million EUR) ................................................................................. 14 

APPENDIX 6 – MODERNISATION OF THE ELECTRICITY SECTOR IN CERTAIN MEMBER 
STATES UNDER ARTICLE 10C OF THE EU ETS DIRECTIVE .................................................... 15 

Table 6.1. Number of free allowances allocated to modernising the electricity sector .................... 15 

Table 6.2. Maximum number of free allowances per year under the Article 10c per Member State 16 

Table 6.3. Number of unused free allowances under the Article 10c derogation that have been 
auctioned or are planned for auctioning in 2013-2021 ..................................................................... 16 

Table 6.4. Distribution of Article 10c allowances from phase 4 of the EU ETS (2021-30) ............. 17 

APPENDIX 7 – EU ETS FUNDING INSTRUMENTS: NER 300, INNOVATION FUND AND 
MODERNISATION FUND ................................................................................................................. 18 

Table 7.1. NER 300 projects awarded support under the first and second calls for proposals ......... 18 

Table 7.2. Projects supported under the InnovFin EDP and and CEF DI (NER 300 funds), June 
2020 - June 2021 ............................................................................................................................... 18 

Table 7.3. Transfers of allowances to the Modernisation Fund decided by eligible Member States in 
2019 .................................................................................................................................................. 20 

APPENDIX 8 – INTERNATIONAL CREDITS .................................................................................. 21 

1 

 
 
Table 8.1. Summary of international credits surrendered during phase 2 of EU ETS (2008-12) ..... 21 

Table 8.2. Summary of international credits exchanged during phase 3 of EU ETS (2013-20) until 
June 2021 .......................................................................................................................................... 21 

Table 8.3. Summary of international credits surrendered in phase 2 (2008-12) and exchanged in 
phase 3 (2013-20) by types of operators (in millions) ...................................................................... 22 

APPENDIX 9 - NON-CO2 EMISSIONS FROM STATIONARY INSTALLATIONS IN THE EU 
ETS ....................................................................................................................................................... 23 

Table 9.1. Reported ETS verified non-CO2 emissions from installations by greenhouse gas in phase 
3 of the EU ETS (2013-20) (in million tonnes) ................................................................................ 23 

APPENDIX 10 – MARKET STABILITY RESERVE ......................................................................... 24 

Figure 10.1 – TNAC methodology ................................................................................................... 24 

Table 10.1. Annual contributions to the Market Stability Reserve by EU ETS participating country
 .......................................................................................................................................................... 24 

APPENDIX 11 - MONITORING, REPORTING, VERIFICATION AND ACCREDITATION IN 
THE EU ETS ........................................................................................................................................ 26 

11.1 Monitoring applied in 2020....................................................................................................... 26 

11.2. Accredited verification in 2020 ................................................................................................ 26 

Table 11.2.1 Overview of developments in the EU ETS accreditation and verification in 2020 ([ ] 
is the difference from previous year, omitted if unchanged) ........................................................ 28 

11.3 Overview of administrative arrangements in 2020 ................................................................... 29 

Table 11.3.1 Coordination between competent authorities in EU ETS participating countries ([ ] 
shows the difference from the previous year, omitted if unchanged) ........................................... 29 

Table 11.3.2 Administrative fees charged by EU ETS participating countries ([ ] is difference 
from previous year, omitted if unchanged) ................................................................................... 30 

11.4 Compliance and enforcement.................................................................................................... 31 

Table 11.4.1 Compliance checks in EU ETS participating countries ([ ] is difference from 
previous year, omitted if unchanged) ............................................................................................ 32 

Figure 11.4.1 Overview of conservative estimates in EU ETS participating countries in phase 3 
(2013-20) .......................................................................................................................................... 34 

Table 11.4.2 Overview of compliance measures administered in EU ETS participating countries 
([ ] is difference from previous year, omitted if unchanged) ........................................................ 35 

Table 11.4.3 Imposition of excess emissions penatlies in EU ETS participating countries ([ ] is 
difference from previous year, omitted if unchanged) .................................................................. 35 

2 

 
 
 
APPENDIX 1 - EU ETS INFRASTRUCTURE AND COVERAGE  
The European Union Emissions Trading System (EU ETS) in phase 3 (2013-2020)1 covered 
larger  stationary  installations  such  as  power  stations  and  other  combustion  plants  with 
>20MW  thermal  rated  input  (except  hazardous  or  municipal  waste  installations),  oil 
refineries,  coke  ovens,  iron  and  steel,  cement  clinker,  glass,  lime,  bricks,  ceramics,  pulp, 
paper and board, aluminium, petrochemicals, ammonia, nitric, adipic, glyoxal and glyoxylic 
acid production, as well as capture of, transport in pipelines and geological storage of carbon 
dioxide.  

The aviation scope of the EU ETS was limited to flights within the European Economic Area 
(EEA)  in  the  period  2013-2016,  to  sustain  momentum  in  the  International  Civil  Aviation 
Organization  (ICAO)  for  an  international  agreement  to  control  greenhouse  gas  emissions 
from aviation. To support further development and facilitate operationalisation of the ICAO’s 
Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA), in 2017, the 
limitation of the ETS scope to intra-EEA flights was prolonged until 2023.  

The  EU  ETS  covers  emissions  of  carbon  dioxide  (CO2),  nitrous  oxide  (N2O)  from  nitric, 
adipic, glyoxylic acid and glyoxal production, and perfluorocarbons (PFCs) from aluminium 
production.  In  some  sectors,  only  installations  above  a  certain  size  or  production  level  are 
included.  Participating  countries  can  exclude  small  installations,  emitting  less  than  25  000 
tonnes  of  carbon  dioxide  equivalent  (CO2eq)  from  the  system  if  alternative  and  equivalent 
measures to limit emissions are in place. 

According to Article 21 reports submitted by EU ETS participating countires2 in 2021, a total 
of  9  628  installations  in  2020  were  covered  by  the  system,  with  the  necessary  permit. 
Similarly to previous years, 7% of installations were category C, 20% were category B and 
73%  were  category  A3,  which  is  6  990  installations,  of  which  5  534  were  classified  as 
installations  with  low  emissions4  (58%  of  the  total).  Figure  1.1  shows  the  number  of 
installations in 2020 divided by emissions category.  

1 Phases 1 and 2 of the EU ETS 
2 Article 21 reports refer to the reports submitted by the EU ETS countries in line with Article 21 of the EU ETS Directive. 
In this context, EU ETS participating countries or ‘countries’ include EU27 plus Iceland, Liechtenstein and Norway, and the 
UK. For 2020, the UK reported only on the five installations in Northern Ireland that remain covered by the EU ETS. 
3 Category C installations emit more than 500 000 tonnes CO2eq per year, category B installations emit between 500 000 and 
50 000 tonnes CO2eq per year, and category A installations emit less than 50 000 tonnes CO2eq per year. See Commission 
Implementing  Regulation  (EU)  2018/2066  of  19  December  2018  on  the  monitoring  and  reporting  of  greenhouse  gas 
emissions  pursuant  to  Directive  2003/87/EC  of  the  European  Parliament  and  of  the  Council  and  amending  Commission 
Regulation (EU) No 601/2012, OJ L 334, 31.12.2018, p. 1 
4 Installations with low emissions are a subset within category A, which emit less than 25 000 tonnes CO2eq per year (see 
Article 47(2) of the Regulation (EU) No 2018/2066).  

3 

 
 
 
                                                           
Figure 1.1. Number of installations per emissions category in 2020 

The EU ETS activities additionally listed for non-CO2 emissions are shown in Table 1.1.  

Table 1.1. Greenhouse gases other than CO2 per activity and EU ETS participating country 

Gas 

Activity 

PFCs 

Primary aluminium 

Number of 
countries 
12 

Nitric acid  

N2O 

Adipic acid  
Glyoxal and glyoxylic 
acid 

20 

3 

2 

EU ETS participating country 

DE, ES, FR, GR, IS, IT, NL, NO, RO, SE, SI, SK 
AT, BE, BG, CZ, DE, ES, FI, FR, GR, HR, HU, IT, LT, 
NL, NO, PL, PT, RO, SE, SK 
DE, FR, IT 

DE, FR 

PFCs  permits  were  reported  as  issued  in  12  EU  ETS  participating  countries  for  primary 
aluminium  and  perfluorocarbons,  while  20  countries  reported  issued  N2O  permits  for  nitric 
acid  production.  N2O  permits  for  other  sectors  –  adipic  acid  production  and  glyoxal  and 
glyoxylic  acid  production  were  reported  in  three  countries.  Only  Norway  declared  CO2 
capture and storage activities. 

4 

 
 
 
Six countries (ES, FR, HR, IS, IT and SI) have continued to use of the possibility to exclude 
small emitters from the EU ETS in line with Article 27 of the Directive 2003/87/EC (EU ETS 
Directive)5. Emissions excluded for 2020 amounted to 1.70 million tonnes CO2 (some 0.13% 
of total stationary EU ETS emissions, compared to 0.25% for 2019). 

Just as in previous years, eight countries (BE, DK, FR, HR, HU, LI, LT and NL) have taken 
advantage of the provision of Article 13 of the Monitoring and Reporting Regulation (MRR)6 
to allow the use of simplified monitoring plans in low risk cases for stationary installations. 
For aircraft operators with low emissions, two countries reported to have used this provision 
for 2020 (BE and IS). 

In 2020, 349 aircraft operators were reported as having a monitoring plan in place, 254 (42%) 
fewer than in 2019, of which 151 had been previously administered by the UK. Some 62% 
(217)  of  the  reported  aircraft  operators  were  commercial,  while  the  other  38%  (132)  were 
non-commercial.7  A  total  of  116  operators  (33%)  qualified  as  small  emitters  (compared  to 
262 (43%) in 2019). 

5  Directive  2003/87/EC  of  the  European  Parliament  and  of  the  Council  of  13  October  2003  establishing  a  system  for 
greenhouse  gas  emission  allowance  trading  within  the  Union  and  amending  Council  Directive  96/61/EC,  OJ  L  275, 
25.10.2003, p. 32 
6  Commission  Implementing  Regulation  (EU)  2018/2066  of  19  December  2018  on  the  monitoring  and  reporting  of 
greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council and amending 
Commission Regulation (EU) No 601/2012, OJ L 334, 31.12.2018, p. 1 
7 An example of a  commercial aircraft operator would be a passenger airline providing services to the general public. An 
example of a non-commercial aircraft operator would be a privately owned aircraft. 

5 

 
 
 
 
 
                                                           
APPENDIX 2 - THE EU ETS CAP 

The 2013 cap on emissions from stationary installations was set at 2 084 301 856 allowances. 
This  cap  decreased  each  year  by  a  linear  reduction  factor  of  1.74%  of  the  average  total 
quantity of allowances issued annually in 2008-2012. This implied that the cap in 2020 was 
21% lower than in 2005.  

The annual cap on aviation allowances for phase 3 of the EU ETS (2013-20) was originally 
210 349 264 allowances, 5% below the average annual level of aviation emissions in 2004-
2006.  It  increased  by  116  524  aviation  allowances  on  1  January  2014  to  accommodate 
Croatia joining the EU ETS. This cap reflects the 2008 legislation8, which includes all flights 
from, to and within the European Economic Area (EEA) in the EU ETS. However, the scope 
of the EU ETS was temporarily limited to flights within the EEA to support the development 
of  a  global  measure  by  the  International  Civil  Aviation  Organization  (ICAO)  to  stabilise 
emissions  from  international  aviation  at  2020  levels.  Therefore,  the  number  of  aviation 
allowances put into circulation since 2013 has been significantly lower than the original cap. 
In  2017,  to  support  further  development  and  facilitate  operationalisation  of  the  ICAO’s 
Carbon Offsetting and Reduction Scheme for  International  Aviation  (CORSIA), the limited 
aviation scope of the EU ETS was extended until 2023. 

8  Directive  2008/101/EC  of  the  European  Parliament  and  of  the  Council  of  19  November  2008,  amending  Directive 
2003/87/EC  so  as  to  include  aviation  activities  in  the  scheme  for  greenhouse  gas  emission  allowance  trading  within  the 
Community, OJ L 8, 13.1.2009, p. 3 

6 

 
 
 
 
                                                           
 
APPENDIX 3 – CROSS-SECTIONAL CORRECTION FACTOR 

Table 3.1. Cross-Sectional Correction Factor: 2013 (original) and 2017 values 

Cross-Sectional Correction Factor 

2013 

2014 

2015 

2016 

2017 

2018 

2019 

2020 

Values as of 1 March 2017 

0.892071 

0.876577 

0.860901 

0.845062 

0.829051 

0.812885 

0.796517 

0.780092 

Original 2013 values 

0.942721514 

0.926347308 

0.90978052 

0.893041051 

0.876121241 

0.859036851 

0.841739502 

0.824382045 

7 

 
 
 
 
APPENDIX 4 - IMPLEMENTING LEGISLATION FOR PHASE 4 OF THE EU ETS 

Table 4.1 Legislative acts adopted to implement phase 4 of the EU ETS (2021-30) 

Measure 

Purpose 

Type of  
legislative act 

Adoption 

Carbon leakage list 
for 2021-309 

Revision of the free 
allocation rules for 
2021-3010 

Adjustment to free 
allocation due to 
production changes11 

Established the new carbon leakage list for 
the entire phase 4 based on criteria for 
determining sectors significantly exposed to 
the risk of carbon leakage. This list 
specifies, which industrial sectors receive a 
higher share of free allocation.  
Adapted free allocation to the new legal 
context of phase 4. Based on this Regulation 
the Commission, Member States and 
operators prepared National Implementation 
Measures that provided data for calculating 
revised benchmark values and free 
allocation for the first allocation period 
2021-25. 
In phase 4, allocations to individual 
installations are adjusted in a timely manner 
to reflect significant increases and decreases 
in operation. The Regulation defined the 
rules for the adjustment of the level of free 
allocation to installations on the basis of 
changing levels of operation (of more than 
15% upwards or downwards on average 
over a period of two years).  

Commission 
Delegated Decision 

Commission 
Delegated 
Regulation 

Adopted on  
15 February 2019  
and published in the 
Official Journal on  
8 May 2019 

Adopted on  
19 December 2018 
and published in the 
Official Journal on  
27 February 2019 

Commission 
Implementing 
Regulation 

Adopted on  
31 October 2019  
and published in the 
Official Journal on  
4 November 2019 

Update of benchmark 
values for free 
allocation for 2021-
2512 

To reflect technological progress and 
innovation, benchmark values for 2021-25 
were updated on the basis of real data 
submitted by installations for the years 
2016-17. 

Commission 
Implementing 
Regulation 

Adopted on 12 March 
2021 and published in 
the Official Journal 
on 15 March 2021 

National 
Implementation 
Measures 
2021-2513 

Rejection or acceptance of installations in 
the National Implementation Measures’ list 
– the  Commission accepted the list and data 
of installations under the EU ETS. 

Commission 
Decision 

Adopted on  
25 February 2021  
and published in the 
Official Journal on  
26 February 2021 

9  Commission  Delegated  Decision  (EU)  2019/708  of  15  February  2019  supplementing  Directive  2003/87/EC  of  the 
European Parliament  and of  the Council  concerning the determination  of  sectors  and  subsectors deemed  at  risk  of  carbon 
leakage for the period 2021 to 2030, OJ L 120, 8.5.2019, p. 20 
10  Commission  Delegated  Regulation  (EU) 2019/331  of  19  December  2018 determining  transitional  Union-wide  rules  for 
harmonised  free  allocation  of  emission  allowances  pursuant  to  Article  10a  of  Directive  2003/87/EC  of  the  European 
Parliament and of the Council, OJ L 59, 27.2.2019, p. 8 
11  Commission  Implementing  Regulation  (EU)  2019/1842  of  31  October  2019  laying  down  rules  for  the  application  of 
Directive 2003/87/EC of the European Parliament and of the Council as regards further arrangements for the adjustments to 
free allocation of emission allowances due to activity level changes, OJ L 282, 4.11.2019, p. 20 
12 Commission Implementing Regulation (EU) 2021/447 of 12 March 2021 determining revised benchmark values for free 
allocation of emission allowances for the period from 2021 to 2025 pursuant to Article 10a(2) of Directive 2003/87/EC of 
the European Parliament and of the Council, OJ L 87, 15.3.2021, p. 29 
13  Commission  Decision  (EU)  2021/355  of  25  February  2021  concerning  national  implementation  measures  for  the 
transitional free allocation of greenhouse gas emission allowances in accordance with Article 11(3) of Directive 2003/87/EC 
of the European Parliament and of the Council, OJ L 68, 26.2.2021, p. 221 

8 

 
 
                                                           
Cross-Sectoral 
Correction Factor 
2021-2514 

National Allocation 
Tables 2021-2515 

Determined the uniform cross-sectoral 
correction factor for the adjustment of free 
allocations for the period 2021-25. The 
value of the cross-sectoral correction factor 
for every year between 2021 and 2025 was 
determined to be 1. 

After the calculation of the cross-sectoral 
correction factor, Member States submitted 
to the Commission the final annual free 
allocations over 2021-25. Based on that, the 
Commission adopted national allocation 
tables per Member State per year.  

Commission 
Implementing 
Decision 

Adopted on 31 May 
2021 and published in 
the Official Journal 
on 9 June 2021 

Commission 
Decision  

Adopted on 29 June 
2021 and publlished 
in the Official Journal 
on 28 July 2021 

Establishment of the 
Innovation Fund16 

Determined the rules on the operation of the 
Innovation Fund, including the selection 
procedure and criteria. 

Commission 
Delegated 
Regulation 

Establishment of the 
Modernisation Fund17 

Determined the rules for the operation of the 
Modernisation Fund. 

Commission 
Implementing 
Regulation 

Adopted on 26 
February 2019 and 
published in the 
Official Journal on 28 
May 2019 
Adopted on 9 July 
2020 and published in 
the Official Journal 
on 10 July 2020 

Revision of the 
Registry Regulation18 

Amendment of the 
Auctioning 
Regulation19 

Laid down the requirements for the EU 
Registry for phase 4 in the form of 
standardised electronic databases containing 
common data elements to track the issue, 
holding, transfer and cancellation of 
allowances, and to provide public access 
and eensure confidentiality. 

Enabled the auctioning of the first 50 
million allowances for the Innovation Fund 
taken from the Market Stability Reserve in 
2020.  

Revision of the 
Auctioning 
Regulation20 

Revised some aspects of the auctioning 
process to implement requirements for 
phase 4, in particular to enable the 

Commission 
Delegated 
Regulation 

Adopted on 12 March 
2019 and published in 
the Official Journal 
on 2 July 2019 

Commission 
Delegated 
Regulation 

Commission 
Delegated 
Regulation 

Adopted on 30 
October 2018 and 
publsihed in the 
Official Journal on 4 
January 2019 
Adopted on 28 
August 2019 and 
published in the 

14  Commission  Implementing  Decision  (EU)  2021/927  of  31  May  2021 determining  the  uniform  cross-sectoral  correction 
factor for the adjustment of free  allocations of emission allowances for the period 2021 to 2025 (notified under document 
C(2021)3745),  OJ L 203, 9.6.2021, p. 14 
15 Commission Decision of 29 June 2021 instructing the Central Administrator of the European Union Transaction Log to 
enter  the  national  allocation  tables  of  Belgium,  Bulgaria,  Czechia,  Denmark,  Germany,  Estonia,  Ireland,  Greece,  Spain, 
France, Croatia, Italy, Cyprus, Latvia, Lithuania, Luxembourg, Hungary, Netherlands, Austria, Poland, Portugal, Romania, 
Slovenia, Slovakia, Finland and Sweden into the European Union Transaction Log, OJ C 302, 28.7.2021, p. 1 
16  Commission  Delegated  Regulation  (EU)  2019/856  of  26  February  2019  supplementing  Directive  2003/87/EC  of  the 
European Parliament and of the Council with regard to the operation of the Innovation Fund, OJ L 140, 28.5.2019, p. 6 
17 Commission Implementing Regulation (EU) 2020/1001 of 9 July 2020 laying down detailed rules for the application of 
Directive  2003/87/EC  of  the  European Parliament  and of  the  Council  as  regards  the operation  of  the  Modernisation  Fund 
supporting investments to modernise the energy systems and to improve energy efficiency of certain Member States, OJ L 
221, 10.7.2020, p. 107 
18  Commission  Delegated  Regulation  (EU)  2019/1122  of  12  March  2019  supplementing  Directive  2003/87/EC  of  the 
European Parliament and of the Council as regards the functioning of the Union Registry, OJ L 177, 2.7.2019, p. 3 
19 Commission Delegated Regulation (EU) 2019/7 of 30 October 2018 amending Regulation (EU) No 1031/2010 as regards 
the auctioning of 50 million unallocated allowances from the market stability reserve for the innovation fund and to list an 
auction platform to be appointed by Germany, OJ L 2, 4.1.2019, p. 1 
20 Commission Delegated Regulation (EU) 2019/1868 of 28 August 2019 amending Regulation (EU) No 1031/2010 to align 
the auctioning of allowances with the EU ETS rules for the period 2021 to 2030 and with the classification of allowances as 
financial instruments pursuant to Directive 2014/65/EU of the European Parliament and of the Council, OJ L 289, 8.11.2019, 
p. 9 

9 

 
 
 
 
                                                           
auctioning of allowances for the Innovation 
Fund and the Modernisation Fund, as well 
as to reflect the classification of EU ETS 
allowances as financial instruments under 
Directive 2014/65/EU21 on markets in 
financial instruments (MiFID2). 

Simplified, improved and clarified the 
monitoring and reporting rules and reduced 
administrative burden, based on 
implementation experience from phase 3 

Simplified, improved and clarified the 
accreditation and verification rules and 
reduced administrative burden to the extent 
possible, based on implementation 
experience from phase 3 
Supplemented the EU ETS Directive as 
regards measures adopted by the 
International Civil Aviation Organisation for 
the monitoring, reporting and verification of 
aviation emissions for the purpose of 
implementing CORSIA 
Revised the EU ETS State aid Guidelines 
for phase 4 to accommodate the new 
provisions introduced by the revised EU 
ETS Directive for indirect carbon cost 
compensation schemes 
Amended Annex I of the EU ETS Directive 
to exclude incoming flights from 
Switzerland from the EU emissions trading 
system as from 1 January 2020 
Amended Annex I of the EU ETS Directive 
to exclude incoming flights from the United 
Kingdomfrom the EU emissions trading 
system as from 1 January 2020 

Commission 
Implementing 
Regulation 

Commission 
Implementing 
Regulation  

Commission 
Delegated 
Regulation 

Communication 
from the 
Commission 

Commission 
Delegated Decision 

Commission 
Delegated 
Regulation 

Official Journal on 8 
November 2019 

Adopted on 19 
December 2018 and 
published in the 
Offical Journal on 31 
December 2018 
Adopted on 19 
December 2018 and 
publsihed in the 
Official Journal on 31 
December 2018 

Adopted on 18 July 
2019 and published in 
the Official Journal 
on 30 September 
2019 

Adopted on 21 
September 2020 and 
in force as of 1 
January 2021 

Adopted on 18 May 
2020 and published in 
the Official Journal 
on 21 July 2020 
Adopted on 17 June 
2021 and published in 
the Official Journal 
on 31 August 2021 

Revision of the 
Monitoring and 
Reporting 
Regulation22 

Revision of 
Verification and 
Accreditation 
Regulation23 

Monitoring, reporting 
and verification of 
aviation emissions as 
regards CORSIA24 

EU ETS State aid 
Guidelines 2021-3025 

Exclusion of 
incoming flights from 
Switzerland from the 
EU ETS26 
Exclusion of 
incoming flights from 
the UK from the EU 
ETS27 

21 Directive 2014/65/EU of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments 
and amending Directive 2002/92/EC and Directive 2011/61/EU, OJ L 173, 12.6.2014, p. 349 
22  Commission  Implementing  Regulation  (EU)  2018/2066  of  19  December  2018  on  the  monitoring  and  reporting  of 
greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council and amending 
Commission Regulation (EU) No 601/2012, OJ L 334, 31.12.2018, p. 1 
23  Commission  Implementing  Regulation  (EU)  2018/2067  of  19  December  2018  on  the  verification  of  data  and  on  the 
accreditation  of  verifiers  pursuant  to  Directive  2003/87/EC  of  the  European  Parliament  and  of  the  Council,  OJ  L  334, 
31.12.2018, p. 94 
24 Commission Delegated Regulation (EU) 2019/1603 of 18 July 2019 supplementing Directive 2003/87/EC of the European 
Parliament  and  of  the  Council  as  regards  measures  adopted  by  the  International  Civil  Aviation  Organisation  for  the 
monitoring, reporting and verification of aviation emissions for the purpose of implementing a global market-based measure, 
OJ L 250, 30.9.2019, p. 10 
25 Guidelines on certain State aid measures in the context of the system for greenhouse gas emission allowance trading post 
2021, OJ C 317, 25.9.2020, p. 5 
26  Commission  Delegated  Decision  (EU)  2020/1071  of  18  May  2020  amending  Directive  2003/87/EC  of  the  European 
Parliament and of the Council, as regards the exclusion of incoming flights from Switzerland from the EU emissions trading 
system, OJ L 234, 21.7.2020, p. 16 
27  Commission  Delegated  Regulation  (EU)  2021/1416  of  17  June  2021  amending  Directive  2003/87/EC  of  the  European 
Parliament  and  of  the  Council  as  regards  the  exclusion  of  incoming  flights  from  the  United  Kingdom  from  the  Union 
emissions trading system, OJ L 305, 31.8.2021, p. 1 

10 

 
 
 
 
 
                                                           
APPENDIX 5 – AUCTIONS AND AUCTION REVENUES 

Figure 5.1. Number of bidders in general allowances’ auctions, 1 January 2013 - 30 June 202128 

28 Source: EEX 

11 

 
 
 
                                                           
Table 5.1. Revenues generated from the auctioning of emission allowances by EU27 (and the UK until 2020), 1 January 2013 - 30 June 2021 (in 
million EUR)29 

2013 

2014 

2015 

2016 

2017 

2018 

2019 

2020 

2021 

l
a
r
e
n
e
G

n
o
i
t
a
i
v
A

l
a
r
e
n
e
G

n
o
i
t
a
i
v
A

l
a
r
e
n
e
G

n
o
i
t
a
i
v
A

l
a
r
e
n
e
G

n
o
i
t
a
i
v
A

l
a
r
e
n
e
G

n
o
i
t
a
i
v
A

l
a
r
e
n
e
G

n
o
i
t
a
i
v
A

l
a
r
e
n
e
G

55.75 

0.00 

52.17 

1.18 

76.24 

2.36 

58.81 

0.65 

78.74 

0.69 

208.20 

2.16 

180.94 

114.99 

0.00 

95.03 

2.05 

138.96 

2.69 

107.14 

0.74 

143.52 

0.79 

379.00 

2.47 

353.47 

52.63 

0.00 

36.19 

0.22 

120.91 

0.91 

85.08 

0.25 

130.15 

0.27 

367.34 

0.83 

439.19 

0.35 

0.00 

0.43 

0.30 

0.00 

0.00 

0.00 

0.00 

0.00 

86.40 

1.42 

0.49 

0.00 

0.39 

6.15 

0.41 

24.66 

20.09 

0.16 

26.97 

0.18 

70.96 

1.30 

0.55 

24.4 

71.97 

0.00 

0.00 

55.24 

0.47 

110.30 

1.20 

117.63 

0.33 

199.43 

0.35 

583.33 

1.10 

628.94 

n
o
i
t
a
i
v
A

2.89 

3.30 

1.11 

1.74 

0.74 

1.46 

l
a
r
e
n
e
G

181.62 

353.07 

447.55 

38.50 

71.52 

718.12 

n
o
i
t
a
i
v
A

2.60 

2.98 

1.01 

1.57 

0.66 

1.32 

l
a
r
e
n
e
G

n
o
i
t
a
i
v
A

143.42 

1.54 

246.24 

2.11 

369.36 

0.72 

33.82 

50.06 

0.53 

0.58 

289.54 

0.77 

791.25 

0.00 

749.97 

0.00 

1093.31 

16.87 

845.74 

4.65 

1141.74 

5.07 

2565.34 

16.31 

3146.14 

17.89 

2641.79 

20.58 

2364.82 

0.00 

56.06 

0.00 

46.93 

1.16 

68.64 

18.07 

0.00 

7.41 

0.04 

21.13 

2.71 

0.15 

52.93 

0.74 

70.93 

0.79 

187.32 

2.48 

162.78 

23.57 

0.04 

39.31 

0.05 

139.89 

0.14 

142.65 

147.64 

0.00 

129.97 

1.10 

190.17 

4.99 

146.68 

1.37 

196.57 

1.46 

518.96 

4.57 

503.34 

3.31 

0.20 

6.11 

163.47 

142.26 

501.16 

2.99 

0.17 

5.53 

133.95 

1.87 

110.94 

0.19 

454.60 

3.80 

346.11 

0.00 

323.53 

6.56 

473.20 

16.32 

364.97 

4.48 

488.78 

4.77 

1291.07 

14.97 

1225.22 

19.97 

1222.29 

18.05 

1114.86 

10.81 

66.97 

0.00 

62.68 

0.81 

91.64 

2.13 

70.63 

0.58 

94.64 

0.62 

249.84 

1.96 

217.35 

2.60 

218.22 

2.36 

188.06 

1.54 

219.25 

0.00 

205.29 

10.05 

299.94 

12.18 

231.34 

3.35 

309.85 

3.55 

818.40 

11.16 

711.64 

14.89 

714.65 

13.47 

665.67 

8.22 

AT 

BE 

BG 

CY 

HR 

CZ 

DE 

DK 

EE 

EL 

ES 

FI 

FR 

HU 

34.59 

0.00 

56.21 

0.29 

82.28 

41.68 

0.00 

35.11 

0.87 

51.32 

0.99 

2.15 

63.43 

0.27 

84.94 

0.29 

224.48 

0.91 

226.8 

39.54 

0.59 

52.93 

0.63 

140.10 

1.97 

121.64 

1.21 

2.62 

225.21 

122.17 

1.10 

2.37 

189.42 

0.72 

70.35 

1.39 

385.98 

0.00 

361.25 

5.24 

528.00 

14.41 

407.23 

3.96 

545.44 

4.21 

1440.10 

13.22 

1271.35 

17.64 

1274.55 

15.95 

1150.03 

8.94 

IE 

IT 

29 Source: EEX 

12 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                           
19.98 

0.00 

17.28 

0.06 

28.13 

4.97 

0.00 

4.52 

0.63 

6.62 

10.79 

0.00 

10.08 

0.14 

14.76 

4.47 

0.00 

3.81 

0.10 

5.62 

0.29 

0.22 

0.53 

0.57 

20.76 

0.08 

31.43 

0.09 

80.11 

5.08 

0.06 

6.81 

0.07 

18.09 

11.36 

0.15 

15.24 

0.15 

40.20 

4.30 

0.16 

5.78 

0.17 

15.19 

0.25 

0.20 

0.49 

0.52 

83.69 

16.79 

41.92 

15.21 

134.24 

0.00 

125.63 

5.47 

183.57 

3.68 

141.59 

1.01 

189.63 

1.07 

500.84 

3.37 

435.64 

0.35 

0.28 

0.66 

0.71 

4.50 

86.30 

16.75 

41.72 

15.13 

437.34 

0.31 

0.25 

0.58 

0.63 

4.07 

37.88 

4.06 

25.71 

12.18 

0.34 

0.24 

0.38 

0.43 

407.25 

3.12 

244.02 

0.00 

78.01 

0.00 

129.84 

2.98 

135.57 

0.58 

505.31 

0.69 

1209.98 

1.59 

2545.94 

2.89 

3155.44 

2.19 

2601.21 

4.96 

72.78 

0.00 

65.82 

1.27 

96.32 

2.89 

74.29 

0.79 

99.50 

0.85 

262.96 

2.65 

253.58 

122.74 

0.00 

97.57 

0.32 

193.62 

1.60 

193.56 

0.44 

260.29 

0.47 

717.64 

1.45 

747.87 

35.67 

0.00 

33.34 

1.02 

48.79 

17.74 

0.00 

16.59 

0.05 

24.28 

61.70 

0.00 

57.59 

0.04 

84.31 

3.63 

0.14 

0.20 

37.61 

1.00 

50.45 

1.06 

132.98 

3.34 

124.1 

18.70 

0.04 

25.05 

0.04 

66.19 

0.12 

65.14 

64.99 

0.06 

87.01 

0.06 

229.74 

0.18 

244.47 

3.53 

1.95 

4.43 

0.16 

0.24 

252.60 

801.34 

123.88 

64.88 

241.85 

3.19 

1.77 

4.02 

0.15 

0.21 

230.01 

2.84 

247.60 

1.35 

98.77 

58.18 

2.69 

0.10 

127.18 

0.10 

409.63 

0.00 

387.42 

14.08 

567.72 

18.54 

418.96 

5.37 

604.02 

5.30 

1607.32 

0.00 

0 

0 

2652.29 

39.20 

3550.73 

0.00 

3115.11 

53.53 

4815.97 

117.26 

3761.57 

32.28 

5490.60 

34.14 

14090.23 

90.27 

14002.17 

117.37 

16925.69 

149.27 

11425.16 

60.28 

LT 

LU 

LV 

MT 

NL 

PL 

PT 

RO 

SE 

SI 

SK 

UK 

L
A
T
O
T

13 

 
 
 
 
 
Table 5.2. Revenues generated from the auctioning of emission allowances by Iceland, 
Liechtenstein and Norway, 2019 - 30 June 2021 (in million EUR)30 

2019 

2020 

2021 

General 

Aviation 

General 

Aviation 

General 

Aviation 

IS 

LI 

NO 

TOTAL 

23.91 

0.52 

476.78 

501.21 

1.86 

0 

18.24 

20.1 

36.29 

0.79 

720.58 

757.66 

2.82 

0.00 

27.19 

30.02 

1.35 

0.14 

81.18 

82.68 

0.67 

0.00 

3.08 

3.75 

Table 5.3: Revenues generated from the auctioning of emission allowances for the Innovation 
Fund and the Modernisation Fund (in million EUR)31 

Innovation Fund 
Modernisation Fund 

2020 

Aviation 

General 
1333.82 

2021 

Aviation 

General 
861.85 
1495.04 

30 Source: EEX 
31 Source: EEX 

 
 
 
 
 
 
 
 
 
 
 
 
 
                                                           
APPENDIX 6 – MODERNISATION OF THE ELECTRICITY SECTOR IN CERTAIN MEMBER STATES UNDER ARTICLE 10C 
OF THE EU ETS DIRECTIVE 

Table 6.1. Number of free allowances allocated to modernising the electricity sector32 

Member State 
BG 
CY 
CZ 
EE 
HU33 
LT 
PL 

RO 

TOTAL 

2013 

11 009 416 
2 519 077 
25 285 353 
5 135 166 
7 047 255 
322 449 
65 992 703 

15 748 011 

2014 

9 779 243 
2 195 195 
22 383 398 
4 401 568 
n.a. 
297 113 
52 920 889 

8 591 461 

133 059 430 

100 568 867 

2015 

8 259 680 
1 907 302 
20 623 005 
3 667 975 
n.a. 
269 475 
43 594 320 

9 210 797 

87 532 554 

2016 

6 593 238 
1 583 420 
15 831 329 
2 934 380 
n.a. 
237 230 
31 621 148 

7 189 961 

65 990 706 

2017 

3 812 436 
1 259 538 
11 681 994 
2 055 614 
n.a. 
200 379 
21 752 908 

6 222 255 

46 985 124 

2018 

2 471 297 
935 657 
7 661 840 
38 939 
n.a. 
158 922 
31 942 281 

3 778 439 

46 987 375 

2019 

1 948 441 
575 789 
3 830 905 
19 471 
n.a. 
94 432 
16 912 108 

1 723 016 

25 104 162 

32 Source: DG Climate Action. The number of 10c allowances listed in this table can include allowances issued with a delay for previous years. In this case, the relevant amounts per year are 
reflected in the EUTL.  
33 Hungary made use of the Article 10c derogation only in 2013. 

 
 
 
 
 
                                                           
Table 6.2. Maximum number of free allowances per year under the Article 10c per Member State34 

Member State 

2013 

2014 

2015 

2016 

2017 

2018 

2019 

Total 

13 542 000 

11 607 428 

2 519 077 

2 195 195 

9 672 857 

1 907 302 

7 738 286 

1 583 420 

5 803 714 

1 259 538 

26 916 667 

23 071 429 

19 226 191 

15 380 953 

11 535 714 

3 869 143 

1 934 571 

575 789 

54 167 999 

10 975 978 

4 533 280 

3 777 733 

3 022 187 

2 266 640 

0 

0 

0 

0 

536 615 

486 698 

428 460 

361 903 

287 027 

170 552 

72 258 416 

66 700 076 

60 030 069 

52 248 393 

43 355 049 

32 238 370 

404 647 129 

15 302 125 

12 751 771 

10 201 417 

7 651 063 

5 100 708 

2 550 354 

71 409 917 

935 657 

7 690 476 

1 511 093 

0 

3 845 238 

107 666 668 

755 547 

21 155 307 

0 

7 047 255 

2 853 628 

5 288 827 

7 047 255 

582 373 

77 816 756 

17 852 479 

TOTAL 

151 565 434 

129 504 488 

114 522 628 

98 384 792 

81 126 965 

62 749 153 

42 070 421 

679 923 881 

Table 6.3. Number of unused free allowances under the Article 10c derogation that have been auctioned or are planned for auctioning in 2013-202135 

Member State 

2015 

2016 

5 444 169 

1 461 360 

0 

0 

0 

259 924 

1 196 

0 

90 694 

188 682 

0 

0 

2017 

920 823 

0 

77 741 

134 897 

456 725 

7 491 

2018 

604 908 

0 

66 740 

1 767 499 

191 229 

2019 

1 386 372 

0 

54 550 

761 088 

161 522 

2020 

0 

0 

80 295 

50 026 

128 105 

2021 

476 621 

0 

0 

0 

76 120 

0 

55 800 000 

49 520 000 

34 501 299 

2 104 468 

6 710 664 

3 540 974 

3 011 456 

0 

0 

0 

0 

0 

0 

0 

0 

827 338 

0 

BG 

CY 

CZ 

EE 

HU 

LT 

PL 

RO 

BG 

CY 

CZ 

EE 

LT 

PL 

RO 

HU 

34 Source: DG Climate Action 
35 Source: DG Climate Action. No unused Article 10c allowances were auctioned in 2013 and 2014. 

 
 
                                                           
Table 6.4. Distribution of Article 10c allowances from phase 4 of the EU ETS (2021-30)36 

Eligible Member States 

Maximum Article 10c derogation 
(40% of regular allowances) 

Amount to be used under 
Article 10c 

Amount transferred from 
Article 10c to the 
Modernisation Fund 

Amount to be auctioned 

BG 

CZ 

EE 

HR 

LV 

LT 

HU 

PL 

RO 

SK 

TOTAL 

51 599 838 

111 462 281 

17 583 702 

11 957 703 

3 794 677 

8 696 818 

34 610 750 

273 211 665 

91 673 704 

33 228 414 

637 819 552 

51 599 838 

0 

0 

0 

0 

0 

20 748 000 

0 

5 600 000 

0 

77 947 838 

0 

111 462 281 

0 

5 978 852 

0 

8 696 818 

0 

0 

86 073 704 

33 228 414 

245 440 068 

0 

0 

17 583 702 

5 978 851 

3 794 677 

0 

13 862 750 

273 211 665 

0 

0 

314 431 646 

36 Source: DG Climate Action.  

 
 
                                                           
APPENDIX 7 – EU ETS FUNDING INSTRUMENTS: NER 300, INNOVATION FUND 
AND MODERNISATION FUND 

Table 7.1.37 NER 300 projects awarded support under the first and second calls for proposals38 

1st Call for proposals 

2nd Call for proposals 

Projects in preparation 

Projects under status revision 

Projects in operation 

Projects completed 

Projects withdrawn 

TOTAL 

0 

1 

7 

2 

10 

20 

5 

0 

1 

0 

13 

19 

Since 2020, one new project was awarded support from the unspent funds of the NER 300 
under the InnovFin Energy Demonstration Projects (InnovFin EDP), worth EUR 2.1 million. 
Another  six  operations  eligible  for  the  NER  300  support,  amounting  to  some  EUR  219 
million, are in the InnovFin EDP pipeline. 

Financing of some EUR 70 million from the undisbursed NER 300 funds was also awarded 
under the Connecting Europe Facility Debt Instrument (CEF DI) to two innovative projects 
in Denmark and Spain. Five more CEF DI projects have been confirmed as eligible for  the 
NER 300 support, requesting financing of EUR 272.3 million. 

Table  7.2  below  provides  detailed  information  on  the  projects  supported  from  the  unspent 
NER 300 funds via the InnovFin EDP and and CEF DI over 2020-21.  

Table 7.2. Projects supported under the InnovFin EDP and and CEF DI (NER 300 funds), June 
2020 - June 2021 

Project title 

Description 

CH New Charging and Energy 
Storage Solutions 
(InnovFin EDP) 

DK Everfuel Green Hydrogen 
Project 

The proposed technology platform allows the integration of electric vehicles 
(“EVs”) into the power grid by aggregating and leveraging the energy storage 
potential of end-user EVs batteries as stationary storage devices in order to 
provide power system services. The project’s demonstration  is located in 
Germany, France and the Netherlands and the NER 300 contribution amounts 
to EUR 2.1 million. 

The project comprises the deployment of a hydrogen distribution 
infrastructure and a hydrogen production plant, to supply green hydrogen to a 
large-scale fleet of fuel cell electric buses in Denmark. The financing of EUR 
20.7 million is supported under the Future Mobility product, backed by the 
Connecting Europe Facility and the NER300 Programme. 

37 Source: DG Climate Action 
38 In line with the Commission Decision 2010/670/EU, projects awarded under the first call had to reach final investment 
decision by the end of 2016, while projects awarded under the second call had to do so by the end of June 2018. 

 
 
 
                                                           
ES Evervest 

The project consists of the roll out of an electric vehicle charging network 
involving  the deployment of 476 charging points in 200 sites over a 3-year 
implementation period. Charging points will only sell electricity sourced from 
renewable sources backed by relevant certificates. This project requested the 
EIB loan of EUR 50 million, fully covered from NER300 unspent funds. 

 
 
Table 7.3. Transfers of allowances to the Modernisation Fund decided by eligible Member States in 201939 

Member 
States 

Share as per  
Annex IIb of the EU 
ETS Directive 

Allowances as per  
Article 10(1) of the EU 
ETS Directive 

Transfers from  
Article 10(2)(b) of the EU 
ETS Directive 
(solidarity) 

Transfers from  
Article 10c of the EU 
ETS Directive 

Total transfers from  
Article 10(2)(b) (solidarity) 
and Article 10c 

Total 

BG 

CZ 

EE 

HR 

LV 

LT 

HU 

PL 

RO 

SK 

5.84% 

15.59% 

2.78% 

3.14% 

1.44% 

2.57% 

7.12% 

43.41% 

11.98% 

6.13% 

TOTAL 

100.00% 

16 095 825 

42 968 135 

7 662 054 

8 654 262 

3 968 834 

7 083 265 

19 623 677 

119 643 793 

33 018 490 

16 895 104 

275 613 439 

0 

0 

0 

38 722 276 

111 462 281 

150 184 557 

0 

0 

0 

0 

0 

0 

81 673 875 

1 783 231 

0 

5 978 852 

0 

8 696 818 

0 

0 

86 073 704 

33 228 414 

0 

5 978 852 

0 

8 696 818 

0 

0 

167 747 579 

35 011 645 

16 095 825 

193 152 692 

7 662 054 

14 633 114 

3 968 834 

15 780 083 

19 623 677 

119 643 793 

200 766 069 

51 906 749 

122 179 383 

245 440 068 

367 619 451 

643 232 890 

39 Source: DG Climate Action. 

 
 
                                                           
APPENDIX 8 – INTERNATIONAL CREDITS 

Table 8.1.40 Summary of international credits surrendered during phase 2 of EU ETS (2008-12)  

International credits surrendered 2008-12 (in millions) 

Origin 

Certified Emssions Reductions 

Origin 

China 
India 
Korea 
Brazil 
Mexico 
Argentina 
Egypt 
Vietnam 
Chile 
South Africa 
Others 
Total  

TOTAL 

422.25 
108.36 
80.60 
32.15 
10.48 
4.87 
3.30 
3.08 
2.16 
1.86 
6.39 
675.50 

62.51 
16.04 
11.93 
4.76 
1.55 
0.72 
0.49 
0.46 
0.32 
0.28 
0.94 
63.79% 

Ukraine 
Russia 
Germany 
Poland 
France 
Romania 
Lithuania 
Czechia 
New Zeland 
Hungary 
Others 
Total 

1058.90 

Emissions Reduction Units 
212.72 
130.53 
11.13 
10.82 
5.86 
5.19 
2.62 
1.63 
0.90 
0.81 
1.21 
383,40 

55.48% 
34.04% 
2.90% 
2.82% 
1.53% 
1.35% 
0.68% 
0.43% 
0.23% 
0.21% 
0.32% 
36,20% 

Table 8.2.41 Summary of international credits exchanged during phase 3 of EU ETS (2013-20) 
until June 202142 

International credits exchanged by end June 2021 (in millions) 

Origin 
China 
India 
Uzbekistan 
Brazil 
Vietnam 
Indonesia 
Chile 
Mexico  
Cambodia 
Korea  
Others 
Total 

TOTAL 

Certified Emssions Reductions 

Origin 

228.18 
21.14 
10.65 
6.98 
4.38 
4.09 
3.99 
3.36 
3.17 
3.04 
25.29 
314.27 

72.60 
6.72 
3.38 
2.21 
1.40 
1.30 
1.27 
1.07 
1.01 
0.99 
8.05 
62.07% 

Ukraine 
Russia 
Lithuania 
Poland 
Germany 
France 
Romania 
Sweden 
Bulgaria 
Spain 
Others 
Total 

506.35 

Emissions Reduction Units 
147.69 
32.06 
3.54 
2.82 
1.65 
1.24 
0.67 
0.64 
0.50 
0.43 
0.84% 
192.08 

76.89% 
16.69% 
1.84% 
1.47% 
0.86% 
0.65% 
0.35% 
0.33% 
0.26% 
0.22% 
0.44% 
37.93% 

40 Source: EUTL 
41 Source: EUTL 
42 UK exchanges that were suspended in 2019 due to the safeguard measures adopted to protect the environmental integrity 
of the EU ETS resumed in 2020. 

 
 
 
 
 
                                                           
Table 8.3.43 Summary of international credits surrendered in phase 2 (2008-12) and exchanged 
in phase 3 (2013-20) by types of operators (in millions) 

Certified Emissions Reductions and Emissions Reduction Units  

Stationary installations 
Aviation operators  

TOTAL 

2008-12 
1047.94 
10.96 
1058.90 

2013-20 
498.42 
7.93 
506.35 

43 Source: EUTL 

 
 
 
 
 
                                                           
APPENDIX 9 - NON-CO2 EMISSIONS FROM STATIONARY INSTALLATIONS IN 
THE EU ETS 

Table 9.1. Reported ETS verified non-CO2 emissions from installations by greenhouse gas in 
phase 3 of the EU ETS (2013-20) (in million tonnes)44 

2013 

2014 

2015 

2016 

2017 

2018 

2019 

2020 

PFCs 

0.40 

0.74 

0.58 

0.64 

0.53 

0.67 

0.59 

0.54 

N2O 

2.48 

5.48 

5.31 

4.62 

4.92 

4.08 

3.68 

3.16 

44  Source:  EUTL.  For  some  installations,  N2O  or  PFCs  emissions  might  not  have  been  reported  separately  in  the  EU 
Registry, with the total emissions reported in tonnes of CO2 equivalent instead. The data in the table reflects the breakdown 
of emissions by GHG as available in the EU Registry.  Emissions of N2O had been included in the EU ETS as of phase 2 
(2008-12) as a voluntary opt-in by some Member States, and together with PFCs on a mandatory basis as of phase 3 (2013-
20). 

 
 
 
 
 
 
 
                                                           
 
APPENDIX 10 – MARKET STABILITY RESERVE 

Figure 10.1 – TNAC methodology 

A  key  notion  for  the  functioning  of  the  Market  Stability  Reserve  (MSR)  is  the  total  number  of 
allowances in circulation (TNAC). Allowances are added to the reserve if the TNAC is above a 
predefined  upper  threshold  (833  million  allowances),  and  are  released  from  the  reserve  if  the 
TNAC is below a predefined lower threshold (below 400 million allowances)*. The MSR absorbs 
or releases allowances when the circulating volume is outside of a predefined range. Back-loaded 
and  so-called  unallocated**  allowances  were  also  put  in  the  reserve.  From  2023  onwards, 
allowances held in the MSR exceeding the previous year's auction volume will no longer be valid.  

The TNAC relevant for determining the MSR feeds and releases is calculated on the basis of the 
following formula: 

TNAC = Supply – (Demand + allowances in the MSR) 

The components of supply and demand used in the formula are described in the Communication 
from the European Commission on the TNAC, published annually in May.*** 

* Or where measures are adopted under Article 29a of the EU ETS Directive. 

**Unallocated  allowances  are  allowances  not  allocated  pursuant  to  Article  10a(7)  of  the  EU  ETS  Directive,  i.e. 
allowances remaining in the new entrants' reserve, and resulting from the application of Article 10a(19) and (20), i.e. 
allowances  foreseen  for  free  allocation  to  installations  but  remaining  unallocated  because  of  (partial)  cessation  of 
operations or significant capacity reductions. De facto "unallocated" allowances stemming  from the application of the 
relevant carbon leakage factor to sectors not included in the carbon leakage list during the current period, as well as any 
allowances that are not allocated under Article 10c of the ETS Directive, are not foreseen to be placed in the MSR under 
Article 1(3) of Decision (EU) 2015/1814. Such allowances are therefore not covered (please refer to p. 225 of the Impact 
Assessment (SWD(2015)135 final) accompanying the 2015 proposal for revision of the EU ETS Directive). 

***See the latest TNAC Communication, published in May 2021: C(2021)3266 final.  

Table 10.1. Annual contributions to the Market Stability Reserve by EU ETS participating 
country45 

EU ETS  
participating country 

Austria 

Belgium 

Bulgaria 

Croatia 

Cyprus 

Czech Republic 

Denmark 

MSR contributions 2019  MSR contributions 2020  MSR contributions 2021 

5 935 748 

9 846 994 

8 292 720 

1 614 984 

932 844 

15 406 858 

5 340 750 

5 614 399 

9 313 899 

7 843 771 

1 527 552 

882 342 

14 572 765 

5 051 614 

5 563 187    

              9 228 856    

6 531 499    

              1 513 604    

874 285    

            14 108 876    

              5 005 490    

45  For  the  period  of  January  to  August  2019,  the  figures  are  based  on  the  Communication  from  the  Commission 
C(2018)2801 final of 15.5.2018. For the periods of September to December 2019 and January to August 2020, the figures 
are based on the Communication from the Commission C(2019)3288 final. For the period of September to December 2020 
and January to August 2021, the figures are based on the Communication from the Commission C(2020)2835 final. For the 
period of September to December 2021 and January to August 2022, the figures are based on the Communication from the 
Commission C(2021)3266 final. 

 
 
 
                                                           
Estonia 

Finland 

France 

Germany 

Greece 

Hungary 

Iceland 

Ireland 

Italy 

Latvia 

Liechtenstein 

Lithuania 

Luxembourg 

Malta 

Netherlands 

Norway 

Poland 

Portugal 

Romania 

Slovakia 

Slovenia 

Spain 

Sweden 
United Kingdom 
(Northern Ireland 
installations only as of 
2021) 

2 904 319 

7 130 025 

23 346 791 

85 389 770 

12 684 492 

5 115 708 

166 450 

3 991 393 

40 304 729 

865 501 

3 725 

1 792 324 

467 394 

354 798 

14 291 411 

3 314 570 

39 282 170 

6 478 775 

14 941 290 

4 752 513 

1 577 714 

32 660 234 

3 457 106 

2 747 085 

6 744 021 

22 082 847 

80 766 957 

11 997 782 

4 838 755 

157 439 

3 775 308 

2 225 742    

              6 682 443    

21 881 211    

            80 029 579    

            11 888 232    

              4 381 023    

                 156 001    

              3 740 851    

38 122 721 

            37 775 362    

818 645 

3 524 

480 330    

3 492    

1 695 292 

              1 100 842    

442 090 

335 590 

13 517 705 

3 135 127 

37 155 520 

6 128 029 

14 132 401 

4 495 223 

1 492 300 

30 892 081 

3 269 946 

                 438 053    

                 332 525    

            13 394 277    

              3 106 500    

34 583 085    

6 072 075    

11 604 041    

4 206 047    

              1 478 674    

            30 610 010    

3 246 409    

44 480 623 

42 072 540 

883 013    

TOTAL 

397 124 722 

375 625 270 

323 125 614 

 
 
 
 
 
APPENDIX 11 - MONITORING, REPORTING, VERIFICATION AND 
ACCREDITATION IN THE EU ETS46 

11.1 Monitoring applied in 2020 

According to Article 21 reports submitted by EU ETS participating countries in 2021, most 
installations used the calculation-based methodology47 to detrmine their emissions. Only 153 
installations (1.6%) in 22 countries reported to have use continuous emissions measurement 
systems (CEMs), most frequently in Germany and Czechia. While the number of countries is 
the same as last year, compared to 2019, 10 installations used CEMs for the first time and 6 
installations stopped reporting CEMs. 

Only  11  countries  reported  the  use  of  the  fall-back  approach,  by  27  installations  covering 
approximately  2.9  million  tonnes  CO2eq  (adding  one  small  Italian  installation  to  the  26 
installations  that  used  the  fall-back  approach  in  2019,  then  covering  2.8  million  tonnes 
CO2eq). One installation in the Netherlands is responsible for 53% of the overall  emissions 
reported in relation to the fall-back methodology. 

The minimum tier defaults48 of the MRR were met by the vast majority of installations. Only 
80 category C installations (compared to 81  in  2019), that is  11.6%, were reported to  have 
deviated for at least one parameter from the requirement to apply the highest tiers for major 
source  streams.  These  deviations  are  only  allowed  when  the  operator  demonstrates  that  the 
highest tier is technically not feasible or incurs unreasonable costs. Once these conditions no 
longer apply, the operator has to improve their monitoring system accordingly. 

Similarly,  22  participating  countries  reported  that  21%  of  category  B  installations  were 
permitted to operate with some form of deviation from the MRR default requirements. This is 
similar to the level of 19%49 of the last two years, demonstrating a steady level of the highest 
tier compliance. 

11.2. Accredited verification in 2020 

The  total  number  of  verifiers  is  not  reported  in  Article  21  reports.  However,  the  European 
Cooperation  for  Accreditation  provides  a  central  link  to  relevant  National  Accreditation 
Bodies and their lists of EU ETS accredited verifiers50.        

The mutual recognition of verifiers among participating countries is working successfully: 27 
countries reported that at least one foreign verifier was active in their territory. 

Compliance of verifiers with the Accreditation and Verification Regulation51 (AVR) is found 
to be high. No country reported a suspension and only one country reported a withdrawal of 

46  The  information  in  this  appendix  is  updated  to  cover  EU  ETS  participating  countries  without  the  UK.  Where  the  text 
compares figures with the previous year, the 2019 values have been recalculated to exclude the UK. 
47 The main reason for this is that the measurement-based methodology involves the deployment of significant resources and 
know-how for the continuous measurement of the concentration of relevant greenhouse gases, which many smaller operators 
do not have. 
48 The MRR requires all operators to meet certain minimum tiers, with larger emission sources required to meet higher tiers 
(involving more reliable data quality), while for cost-efficiency reasons, less strict requirements apply to smaller sources. 
49 Calculated excluding UK. 
50 European Cooperation for Accreditation: National Accreditation Bodies and their lists of EU ETS accredited verifiers 

 
 
                                                           
accreditation  of  a  verifier.  This  compares  to  no  suspensions  and  no  withdrawals  for  2019. 
Germany reported a reduction made in the scope of two verifiers' accreditation, compared to 
scope reductions for six and one verifiers in 2019 by Germany and Poland respectively. Five 
countries reported complaints received about verifiers in 2020 (one fewer than in 2019). The 
overall  number  of  complaints  (49)  is  11%  higher.  86%  of  the  complaints  received  were 
detailed  as  resolved  at  the  time  of  reporitng  (last  year  this  rate  was  61%).  Seven  countries 
reported  identification  of  verifier  non-conformities  as  part  of  the  information  exchange 
process  between  National  Accreditation  Bodies  and  competent  authorities  (compared  to 
seven last year). An overview of these developments is presented in Table 11.2.1 below. 

51  Commission  Implementing  Regulation  (EU)  2018/2067  of  19  December  2018  on  the  verification  of  data  and  on  the 
accreditation  of  verifiers  pursuant  to  Directive  2003/87/EC  of  the  European  Parliament  and  of  the  Council,  OJ  L  334, 
31.12.2018, p. 94 

 
 
                                                                                                                                                                                     
Table 11.2.1 Overview of developments in the EU ETS accreditation and verification in 2020 ([ ] is the difference from previous year, omitted if 
unchanged) 

Countries  Number 

Differences compared to 2019 country by country 

Number of verifiers accredited by another 
Member State - for installations 

24 [+1] 

65 [+1] 

Number of verifiers accredited by a 
national accreditation body in another 
Member State - for aviation 
Number of complaints made about 
verifiers  
Number of resolved complaints  
Number of  non-conformities for verifiers 
reported in the information exchange  

Number of non-conformities resolved 

Verifiers suspended  

BE (4), BG (6 [+1]), CY (2), CZ (1), DE (1), DK (1), EE (1), ES (4 [-1]), FR (7 [+7]), HR (1),  
HU (2 [-3]), IE (5 [-1]), IS (3), LI (1), LT (3), LU (5), MT (1), NL (2), NO (3), PL (5), PT (1 [-2]), 
RO (2), SE (3 [+1]), SK (1 [-1]) 
AT (2 [-1]), BE (4 [+4]), BG (4), CY (1 [-1]), DE (3 [+3]), DK (1), EE (0 [-1]), ES (1), FI (1),  
FR (2 [+1]), HR (1), HU (1 [-1]), IE (3), IS (1), IT (3 [+3]), LT (1), LU (2), MT (2), NL (4), NO 
(2), PL (6 [+2]), PT (2 [-1]), SE (2), SK (1) 
DE (11 [-1]), DK (6), ES (29 [+12]), FR (0 [-1]), HU (0 [-5]), PL (1 [+1]), RO (2 [+2]),  
SE (0 [-3]) 

23 [+2] 

50 [+8] 

5 [-1] 

49 [+5] 

4 

7 

6 

0 

42 [+15]  DE (10 [+6]), ES (29 [+12]), FR (0 [-1]), HU (0 [-5]), PL (1 [+1]), RO (2 [+2]) 

BE (2), DE (0 [-12]), DK (6), FI (18 [+18]), HR (9 [+9]), IE (11 [+1]), NL (14 [-6]), NO (6 [+1]), 
SE (0 [-4]) 
BE (0 [-2]), DE (1 [-3]), FI (9 [+9]), HR (6 [+6]), IE (11 [+4]), NL (14 [-6]), NO (4 [+1]),  
SE (0 [-4]) 

66 [+7] 

45 [+5] 

0 

Withdrawal of accreditation certificate 

Scope of accreditation reduced 

1 [+1] 

1 [-1] 

1 [+1] 

PL (1 [+1]) 

2 [-5] 

DE (2 [-4]), PL (0 [-1]) 

 
 
 
 
11.3 Overview of administrative arrangements in 2020  

According  to  Article  21  submissions  in  2021,  there  were,  on  average,  four  competent 
authorities involved in EU ETS implementation per country (129 competent authorities in 30 
countries, three fewer than last year)52. Different tools to coordinate between authorities were 
reported, such as legislative instruments for central  management of monitoring plans (in 14 
countries),  binding  instructions  and  guidance  by  a  central  competent  authority  to  local 
authorities  (in  nine  countries),  and  regular  working  groups  or  meetings  between  authorities 
(in 13 countries). Seven countries indicated that no such tools were in use.  

A  more  detailed  overview  of  the  coordination  between  EU  ETS  countries  is  presented  in 
Table 11.3.1 below.  

Table 11.3.1 Coordination between competent authorities in EU ETS participating countries ([ ] 
shows the difference from the previous year, omitted if unchanged) 

Does national legislation require a central competent authority to review 
and provide binding instructions on monitoring plans, notifications of 
changes to the monitoring plan or emissions reports? 
Does a central competent authority steer local and/or regional competent 
authorities by giving binding instructions and guidance? 
Does a central competent authority review and provide advice on 
monitoring plans, notifications and emissions reports on a voluntary 
basis? 
Are regular working groups or meetings organised with the competent 
authorities? 
Is common training organised for all competent authorities to ensure 
consistent implementation of requirements? 
Are IT systems or tools used to ensure common approaches to 
monitoring and reporting issues? 
Is a coordination group established, with competent authority staff, 
which discusses monitoring and reporting issues and develops common 
approaches? 

Countries 

14 
[+1] 

9 

15 
[+1] 

13 

9 
[+1] 
12 

9 

BG, DE, EE, ES, GR, HR, HU, 
LT, LV, NL, NO, PL, RO, SE 
[new] 
BG, DK, FR, LT, LV, NL, PT, 
RO, SK 
AT, BG, CZ, DK, EE, FR, GR, 
HR, LT, LV, NL, PL, PT, SE 
[new], SK 
BE, BG, DK, ES, FI, FR, GR, 
HR, LT, LV, NL, PT, SE 
AT, BG, DK, FR, HR, LV, NL, 
PT, SE [new] 
AT, DK, ES, HU, LT, LV, NL, 
NO, PT, SE, SI, SK 
BG, DK, ES, FR, GR, HR, NL, 
PT, SE 

On administrative fees charged in relation to permitting and approval of monitoring plans, 13 
countries reported in 2021 that they do not charge any fees to installation operators, the same 
as  in  2019.  Aircraft  operators  in  15  countries  do  not  pay  fees.  Charges  vary  significantly 
across countries and types of services, ranging from EUR 5 to EUR 7283.17 for permit and 
monitoring plan approval  for installations,  and from  EUR 2.19 to  EUR 29977 for the same 
service  for  aviation  operators.  Most  of  the  price  changes  in  2020  compared  to  2019  are 
upward.  

Table  11.3.2  below  presents  a  detailed  overview  of  administrative  charges  in  EU  ETS 
participating countries. 

52 In some cases, countries may be reporting a multiple number of regional/local authorities as one competent authority. 

 
 
 
 
 
                                                           
Table 11.3.2 Administrative fees charged by EU ETS participating countries ([ ] is difference from previous year, omitted if unchanged) 

Are fees charged to operators? 

Permit issuance/monitoring plan approval 

Permit update 

Permit transfer  

Permit surrender 

New entrant reserve application 

Annual subsistence charge amount 

Are fees charged to aircraft operators? 

Approval of monitoring plan for emissions 

Approval of change to monitoring plan for emissions 

Approval of monitoring plan for tonne-kilometre data 

17 

13 

11 

9 

3 

6 

2 

15 

13 [+1] 

12 [+1] 

10 [+1] 

Approval of change to monitoring plan for tonne-kilometre data 

10 [+1] 

Transfer of monitoring plan 

Surrender of monitoring plan 

7 [+1] 

2 [+1] 

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EU ETS countries (values in EUR) 

AT, BE, BG, CZ, DK, ES, FI, FR, HR, HU, IS, IT, NO, PL, PT, RO, SI 
AT (100), BG (500), CZ (400), FI (1900), HR (5), HU (257 [+105]),  
IS (7167 [+4042]), IT (250), NO (3327 [+215]), PL (18), PT (207 [+1]),  
RO (366 [-9]), SI (23) 
AT (100), BG (250), FI (1500), HR (5), HU (143 [-9]), IS (734 [-436]),  
NO (989 [+59]), PL (2), PT (103), RO (366 [-9]), SI (23) 
AT (100), BG (100), FI (750), HR (5), HU (143 [-9]), IS (734 [+144]),  
PL (2), PT (103), SI (23) 
HR (5), HU (143 [-9]), PL (2) 
HR (5), HU (14 [-3]), IS (2447 [+467]), PT (1447 [+4]), RO (366 [-9]),  
SI (23) 
DK (4071 [+830]), IT (250) 

AT, BG, DK, FI, FR, HR, HU, IE, IS, IT, NO, PL, PT, RO, SI 
AT (100), BG (500), FI (550), HR (5), HU (603 [+603]), IE (200),  
IS (29977 [+27577]), IT (250), NO (519 [+26]), PL (2), PT (277 [+4]),  
RO (1500), SI (23) 
AT (100), BG (50), FI (180), HR (5), HU (603 [+603]), IS (999 [+199]),  
IT (62), NO (260 [+13]), PL (2), PT (139 [+2]), RO (500), SI (23) 
AT (100), BG (50), HR (5), HU (603 [+603]), IE (200), IS (2977 [+577]),  
PL (2), PT (277 [+4]), RO (2500 [+500]), SI (23) 
AT (100), BG (50), FI (180), HR (5), HU (603 [+603]), IS (999 [+199]),  
PL (2), PT (139 [+2]), RO (500), SI (23) 
AT (100), BG (50), HR (5), HU (603 [+603]), IS (999 [+199]),  
PT (139 [+2]), SI (23) 
HR (5), HU (603 [+603]) 

 
 
 
 
 
 
11.4 Compliance and enforcement 

Competent  authorities  in  EU  ETS  participating  countries  carry  out  different  compliance 
checks on installations’ annual emissions reports. Based on Article 21 submissions in 2021, 
all participating countries check completeness of annual emission reports from installations, 
and most do so for reports from aircraft operators - except for Hungary and Latvia (two and 
one  aircraft  operators  respectively),  as  well  as  Liechtenstein,  Estonia  and  Slovenia  (no 
aircraft  operators).  23  countries  reported  that  they  also  carry  out  cross-checks  against  other 
data for both installations, and 22 countries do this for aircraft operators.  

Table 11.4.1 below presents a detailed overview of the compliance checks performed in EU 
ETS participating countries. 

 
 
 
Table 11.4.1 Compliance checks in EU ETS participating countries ([ ] is difference from previous year, omitted if unchanged) 

Type of check 

EU ETS countries 

Share of the emissions reports checked for 
completeness and internal consistency (%) 

Share of the emissions reports checked for 
consistency with the monitoring plan (%) 

Share of the emissions reports that were 
cross- checked with allocation data (%) 

Share of the emissions reports that were 
cross- checked with other data (%) 

Share of the emissions reports that were 
analysed in detail (%) 

Number of inspections of installations that 
were carried out through site visits by the 
competent authority 

Number of emission reports rejected for 
non-compliance 

30 

30 

23 [-2] 

23 [+1] 

23 [-3] 

10 [-3] 

3 [+1] 

AT (100), BE (100), BG (100), CY (100), CZ (100), DE (100), DK (100), EE (100), ES (90 [-4]), FI (100), FR 
(95), GR (100), HR (100), HU(100), IE(100), IS(100), IT(100]), LI (100), LT (100), LU (100), LV (100), MT 
(100), NL (100), NO (100), PL (100), PT (100), RO (100), SE (100), SI (100), SK (100) 
AT (20), BE (31), BG (100), CY (100), CZ (50 [+20]), DE (100 [+90]), DK (100), EE (100), ES (82 [-4]), FI 
(100), FR (65), GR (100), HR (100), HU (100), IE (75 [+14]), IS (100), IT (60), LI (100), LT (80 [-20]), LU 
(100), LV (100), MT (100), NL (100), NO (100), PL (100), PT (100), RO (100), SE (4 [-1]), SI (100), SK 
(100) 
AT (100), BE (1 [-3]), BG (100), CY (100), CZ (20), DE (100), EE (100), ES (44 [+2]), FR  (100), GR (100),  
HR (0 [-100]), HU (100), IE (0 [-100]), IS (100), IT (20), LI (100), LT (80 [-20]), LU (100), LV (100), NL 
(90), PL (25 [+16]), PT (100), RO (100), SI (100), SK (100) 
AT (100), BE (31), BG (10), CY (100), CZ (30 [+10]), DK (80 [+80]), EE (100), ES (29 [+2]), FR (62), GR 
(100), HR (100), IE (2), IS (0 [-100]), LI (100), LT (80 [-15]), LU (100), NL (100), NO (100), PL (100 
[+100]), PT (100), RO (100), SE (100), SI (100), SK (100) 
AT (20), BE (30), BG (100), CY (100), CZ (50 [+20]), DE (0 [-10]), DK (48 [+4]), EE (100), ES (19 [+7]), FI 
(0 [-100]), FR (24), GR (100), HR (100), HU (100), IE (75 [+14]), IS (100), LI (100), LT (100), LU (100), MT 
(100), NL (30), NO (100), PL (0 [-100]), PT (100), RO (100), SE (4 [-1]) 
Total: 95 [-45] 
CY (19), CZ (0 [-5]), DE (0 [-2]), ES (7 [-7]), FR (7), HR (20 [+8]), HU (0 [-32]), IE (0 [-2]), IS (0 [-2]), LT 
(9 [+9]), LV (2 [+2]), NL (26 [-6]), NO (1), RO (3 [-2]), SE (1 [-6]) 
Total: 13 [-5] 
ES (1 [+1]), FR (7 [-2]), NO (5 [-4]) 

Share of the emissions reports checked for 
completeness and internal consistency (%) 

25 [-2] 

Share of the emissions reports checked for 
consistency with the monitoring plan (%) 

25 [-1] 

Share of the emissions reports that were 
cross- checked with other data (%) 

Share of the emissions reports that were 
analysed in detail (%) 

23 

21 [+1] 

AT (100), BE (100), BG (100), CY (100 [+50]), CZ (100), DE (100), DK (100), EE (0 [-100]), ES (100), FI 
(100), FR (100), GR (100), HR (100), IE (100), IS (100), IT (100), LT (100), LU (100), MT (100), NL (100), 
NO (100), PL (100), PT (100), RO (100), SE (100 [+90]), SI (0 [-100]), SK (100) 
AT (100), BE (100), BG (100), CY (100 [+50]), CZ (50 [-50]), DE (100), DK (100 [+100]), EE (0 [-100]),  
ES (100), FI (100), FR (100 [+95]), GR (100), HR (100), IE (43 [-57]), IS (100), IT (100), LT (100), LU 
(100), MT (100), NL (100), NO (100), PL (100), PT (100), RO (100), SE (100), SI (0 [-100]), SK (100) 
AT (100), BE (100), BG (100), CY (100 [+50]), DE (100), DK (100), ES (100), FI (100), FR (100), GR (100), 
HR (100), IE (100), IS (100), IT (100), LT (100), LU (100), MT (100), NL (100), NO (50 [-17]), PT (100), 
RO (100 [+100]), SE (100), SI (0 [-100]), SK (100) 
AT (100), BE (14 [-13]), BG (100), DE (100), DK (100 [+100]), EE (0 [-100]), ES (100), FI (100), FR (2 
[+2]), GR (100), HR (100), IE (43 [-57]), IS (100), LT (100 [+50]), LU (100), MT (100), NL (100), NO (50 [-

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17]), PL (100), PT (100), RO (100), SE (100) 

Number of inspections of installations that 
were carried out on aircraft operators 

0 [-2] 

Total: 0 [-3] 
DE (0 [-1]), SE (0 [-2]) 

Number of emission reports rejected for 
non-compliance 

0 

0 

 
 
 
Competent authorities in eight countries carried out conservative estimates regarding missing 
data in the case of 58 installations (approximately 0.6% of installations overall), compared to 
69 in 2019.  Of the 58 installations, in 27 cases all emissions were conservativly estimated, in 
26  cases  part  of  the  emissions  was  estimated  and  in  five  cases  the  estimate  was  that  there 
were no emissions. In total, 3.3 Mt CO2 emissions were conservatively estimated (compared 
to 7.2 Mt in 2019), while the total emissions of the 58 installations were 18 Mt (compared to 
63  Mt  in  2019).  The  most  common  reasons  given  for  making  conservative  estimates  were 
emission  reports  that  were  not  fully  in  line  with  MRR  requirements  and  the  absence  of  an 
emission report by 31 March. 

Figure  11.4.1  provides  an  overview  of  conservative  estimates  in  EU  ETS  participating 
countries in phase 3. 

Figure 11.4.1 Overview of conservative estimates in EU ETS participating countries in phase 3 
(2013-20) 

Conservative estimates regarding missing data for aviation were reported by  eight countries 
(two  more  than  in  2019)  concerning  23  (same  as  in  2019)  aircraft  operators  and  0.14  Mt 
emissions.  

Competent authorities' checks remain important to supplement the verifier’s work. Additional 
to the checks on emission reports, 26 countries reported that they carried out spot checks at 
installations  in  2020  (unchanged  from  2019),  and  13  (unchanged  from  2019,  also  three 
countries (EE, LI, SI) do not admisister any aircraft operators) countries reported spot checks 
for aviation. 

Table  11.4.2  provides  an  overview  of  compliance  measures  administered  in  EU  ETS 
participating countries. 

 
 
 
Table 11.4.2 Overview of compliance measures administered in EU ETS participating countries 
([ ] is difference from previous year, omitted if unchanged) 

Compliance measures 

Countries 

Spot-Checks 

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Regular meetings with industry 
and/or verifiers 

Ensuring that selling of emission 
allowances is prohibited in the 
case of irregularities 
Publishing the names of 
operators that are not in 
compliance 
Imprisonment possible? 

Spot-Checks 

Regular meetings with aircraft 
operators and/or verifiers 
Ensuring that selling of emission 
allowances is prohibited in the 
case of irregularities 
Publishing the names of aircraft 
operators that are not in 
compliance 

26 

25 [-2] 

AT, BE, BG, CY, CZ, DE, DK, EE, ES, FI, FR, 
HR, HU, IE, IS, LI, LT, LV, NL, NO, PL, PT, 
RO, SE, SI, SK 
BE, BG, CY, CZ, DE, DK, EE, ES, FI, FR, GR, 
HR, HU, IE, IS, IT, LI, LT[end], MT, NL, NO, 
PL, PT, RO[end], SE, SI, SK 

23 

AT, BE, BG, CY, CZ, DE, DK, EE, FI, FR, HR, 
HU, IE, LI, LT, LU, LV, NL, NO, PT, SE, SI, SK 

15 [-1] 

BE, BG, CY, DE, DK, FI, HR, HU, IE, LI, 
LT[end], LV, PT, SE, SI, SK 

9 

13 

13 

16 

14 

BE, CY, DK, EE, FR, IE, LU, NO, SE 
AT, BE, DE, DK, HR, IE, IS, NL, PL, RO, SE, 
SI, SK 
BE, BG, CZ, DK, ES, FR, HR, IE, IS, MT, PT, 
RO, SE 

AT, BE, BG, DE, DK, HR, HU, IE, LT, LU, LV, 
NL, PT, SE, SI, SK 

BE, BG, DE, DK, FI, FR, HR, HU, IS, LV, PT, 
SE, SI, SK 

As shown in Table 11.4.3 below, in 2020, the application of an excess emissions penalty was 
reported for 20 installations by nine countries. For aviation, excess  emission penalties were 
reported for eight aircraft operators by six countries. 

Table 11.4.3 Imposition of excess emissions penatlies in EU ETS participating countries ([ ] is 
difference from previous year, omitted if unchanged) 

Imposition of 
excess emission 
penalties to 
installation 
Imposition of 
excess emission 
penalties to aircraft 
operators 

Countries 

Operators 

9 [+1] 

20 [+1] 

DE (2 [+1]), DK (1 [-1]), ES (1), FR (1), HR (1 [+1]), IT (5 [+1]), 
LU (1 [+1]), PL (3 [+1]), PT (0 [-1]), RO (5 [-2]) 

6 [-2] 

8 [-17] 

CY (0 [-1]), DE (3), ES (1 [-3]), FR (1), IT (1 [-2]), LT (1), NL 
(1), PT (0 [-11]) 

For  2020,  ten  Member  States  (HR,  CZ,  DK,  FR,  DE,  HU,  NL,  PL,  RO  and  ES)  reported 
issuing  27  penalties  (other  than  excess  emissions’  penalties)  and  two  formal  notices  for 
installations. No imprisonments were reported, but fines (exercised or yet to be exercise, e.g. 
due to ongoing legal proceedings) amounting to a total of EUR 2.4 million were reported. For 
aviation, only Poland reported fines in 2020, for failure to submit a verified emissions report 
on time, four cases for a total of EUR 0.43 million). The most common violations reported 
for 2020 were: operation without a permit, a failure to monitor emissions in accordance with 
the approved monitoring plan and the MRR, a failure to submit a verified emissions report in 

 
 
 
 
 
 
due  time,  a  failure  to  notify  planned  or  effective  changes  to  capacity,  activity  levels  and 
operation of an installation by 31 December of the reporting year in accordance with Article 
24 of the Decision 2011/278/EU53. 

53  Commission  Decision  of  27  April  2011  determining  transitional  Union-wide  rules  for  harmonised  free  allocation  of 
emission allowances pursuant to Article 10a of Directive 2003/87/EC of the European Parliament and of the Council, OJ L 
130, 17.5.2011, p. 1