COMMISSION STAFF WORKING DOCUMENT Technical information Accompanying the document Report from the Commission to the European Parliament and the Council on the functioning of the European carbon market in 2022 pursuant to Articles 10(5) and 21(2) of Directive 2003/87/EC
Date: 2023-10-31
Institutions: Directorate-General for Climate Action, European Commission
Subjects: EU Emissions Trading Scheme, EU emission allowance, EU environmental policy, air transport, carbon, clean technology, environmental monitoring, greenhouse gas, market supervision, reduction of gas emissions

EN 

  EN 

   EUROPEAN COMMISSION  Brussels, 31.10.2023  SWD(2023) 346 final  COMMISSION STAFF WORKING DOCUMENT Technical information Accompanying the document Report from the Commission to the European Parliament and the Council on the functioning of the European carbon market in 2022 pursuant to Articles 10(5) and 21(2) of Directive 2003/87/EC {COM(2023) 654 final}  
 
 
Table 1: Countries reporting non-CO2 emissions from EU ETS activities in 2022 ............................... 2 

Table 2: Revenue from the auctioning of general and aviation allowances in the EU ETS in 2022 (EU 
27) ........................................................................................................................................................... 3 

Table 3: Revenues from the auctioning of general and aviation allowances in 2022 (Iceland, 
Liechtenstein, Norway and the UK in respect of Northern Ireland) ....................................................... 4 

Table 4: Revenue from the auctioning of allowances for the Innovation Fund and the Modernisation 
Fund in 2022 ........................................................................................................................................... 4 

Table 5. Projects supported under the InnovFin EDP and CEF DI through NER 300 funds (1 June 
2020 to 30 June 2023). ............................................................................................................................ 5 

Table 6: Annual contributions of EU ETS countries to the Market Stability Reserve ........................... 7 

Table 8: Accreditation and verification in the EU ETS in 2022 ............................................................. 8 

Table 9: EU ETS coordination between competent authorities in 2022 ................................................. 9 

Table 10: Administrative charges in the EU ETS in 2022 ...................................................................... 9 

Table 11: Compliance checks in the EU ETS in 2022 .......................................................................... 10 

Table 12: EU ETS compliance measures in 2022 ................................................................................. 11 

Table 13. Excess emissions penalties in the EU ETS in 2022. ............................................................. 12 

Table 14. Comparison of the EU ETS and Swiss ETS - stationary installations in 2022. .................... 13 

Table 15. Comparison of the EU ETS and Swiss ETS - aircraft operators in 2022. ............................ 13 

Table 16. Units used for compliance in the EU Registry in 2022. ........................................................ 14 

Table 17. Units used for compliance in the Swiss Registry in 2022. .................................................... 14 

Table 18. Allowances transferred between the EU ETS and the Swiss ETS in 2020-22. .................... 15 

1 

 
 
 
 
 
Table 1: Countries reporting non-CO2 emissions from EU ETS activities in 2022 

Gas 

Activity 

Number of 
countries 

EU ETS country 

PFCs 

Primary aluminium 

12 

DE, ES, FR, GR, IS, IT, NL, NO, RO, SE, SI, SK 

Nitric acid  

N2O 

Adipic acid  

Glyoxal and glyoxylic 
acid 

19 

3 

3 

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

DE, FR, IT 

DE, FR, IT 

2 

 
 
 
 
 
Table 2: Revenue from the auctioning of general and aviation allowances in the EU ETS in 2022 (EU 
27) 

EU Member State 

Revenue in 2022 (million EUR) 

General allowances 

Aviation allowances 

AT 

BE 

BG 

CY 

CZ 

DE 

DK 

EE 

EL 

ES 

FI 

FR 

HR 

HU 

IE 

IT 

LT 

LU 

LV 

MT 

NL 

PL 

PT 

RO 

SE 

375.4 

649.2 

1 091.3 

100.8 

670.6 

6 772.4 

354.5 

333.2 

1 314.0 

3 186.8 

504.7 

1 834.7 

141.1 

462.0 

209.9 

3 166.1 

102.4 

29.6 

82.6 

38.4 

1 123.1 

4 966.4 

661.6 

482.4 

272.1 

6.3 

8.6 

2.9 

2.1 

3.0 

40.2 

7.7 

0.8 

15.5 

44.4 

6.4 

33.6 

2.3 

2.9 

5.8 

36.6 

1.3 

1.0 

1.6 

1.8 

12.8 

9.6 

11.6 

5.6 

11.1 

3 

 
 
SI 

SK 

170.5 

342.4 

Table 3: Revenues from the auctioning of general and aviation allowances in 2022 (Iceland, 
Liechtenstein, Norway and the UK in respect of Northern Ireland) 

EU ETS country 

Iceland 

Liechtenstein 

Norway 

UK (Northern Ireland) 

Revenue in 2022 

(million EUR) 

General allowances 

Aviation allowances 

9.9 

0.3 

213.7 

168.3 

0.4 

0.5 

2.7 

0.0 

12.6 

0.0 

Table 4: Revenue from the auctioning of allowances for the Innovation Fund and the Modernisation 
Fund in 2022  

Fund supplied from the EU ETS 

Revenue in 2022 

(million EUR) 

Innovation Fund 

Modernisation Fund 

3 192.0 

5 446.4 

4 

 
 
 
 
 
 
 
 
Table 5. Projects supported under the InnovFin EDP and CEF DI through NER 300 funds (1 June 
2020 to 30 June 2023). 

Project title 

Description 

Provence Grand Large 
Floating Offshore Wind 
Project 

(InnovFin EDP) 

The project concerns the design, installation, operation and maintenance of 
a floating offshore wind farm about off the coast of Marseille, France in 
100 metre Water Depth. The project will consist of three 8MW turbines 
which will be mounted in an innovative floating. The NER 300 
contribution in form of loans amounts to EUR 50 million. 

CH New Charging and Energy 
Storage Solutions 

(InnovFin EDP) 

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.  

BORDEAUX LITHIUM ION 
BATTERY STORAGE  

(InnovFin EDP) 

The project consists of a 105 megawatt lithium ion battery storage asset in 
Gironde, France. It aims to improve grid flexibility for the integration of 
renewables and to contribute to the security of supply of the system by 
increasing the battery storage capacity in the New Aquitaine region. The 
NER 300 contribution amounts to EUR 16.50 million. 

DK Everfuel Green Hydrogen 
Project  

(CEF DI) 

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 NER 300. 

ES Evervest  

(CEF DI) 

Innovative Trains – North East 
Germany  

(CEF DI) 

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 
NER 300 unspent funds. 

The project, led by the railway company Niederbarnimer Eisenbahn 
(NEB), aims to replace diesel locomotives with the first battery-powered 
trains from December 2024. These trains will use the overhead contact 
lines on electrified sections of the route to charge the batteries and power 
the trains on non-electrified sections. As soon as the railway’s electricity 
comes entirely from renewable sources, the trains will run on zero 
emissions. The EIB is financing the project with an investment loan of up 
to EUR 95 million, supported by EUR 21.85 million from the NER 300 
unspent funds.   

5 

 
 
 
NER 300 programme 

The NER 300 funded by the EU ETS was a large-scale funding programme for innovative low-
carbon  energy  demonstration  projects  set  up  for  2013-2020.  The  aim  was  to  demonstrate 
environmentally safe carbon capture and storage and innovative renewable energy technologies on 
a commercial scale. The programme pooled revenue from the auctioning of 300 million allowances 
from the EU ETS New Entrants’ Reserve (NER). Funding was awarded to projects selected in two 
rounds  of  calls  for  proposals,  in  December 2012  and  July 2014.  The  projects  are  still  being 
implemented. 

In total, 38 renewable energy projects and one carbon capture and storage project in 20 Member 
States  were  awarded  support from the  NER 300,  amounting to  EUR 2.1  billion,  but  only eleven 
projects came into operation. Six projects are considered completed: the bioenergy project BEST in 
Italy, the onshore wind project Windpark Blaiken in Sweden, the bioenergy project Verbiostraw in 
Germany, the offshore wind projects Veja Mate and Nordsee One in Germany and the onshore wind 
project  Windpark  Handalm  in  Austria.  The  implementation  of  the  remaining  projects  is  still 
monitored under the programme: the smart grid project Puglia Active Network in Italy, the floating 
offshore wind projects Vertimed in France and Windfloat in Portugal, the concentrated solar power 
project Minos in Greece and the bioenergy project TORR in Estonia. 

Due  to  difficulties  in  securing  co-financing  (private-  or  public-sector)  as  well  as  challenging 
economic and policy conditions, 28 projects were unable to raise sufficient additional funding and 
had to be withdrawn from the programme. As a result, over EUR 1.6 billion became available again 
under the NER 300. These unspent funds have been reallocated. The funds unspent in the first round 
of  calls  for  proposals  (currently  EUR 727.6 million)  are  reinvested  under  existing  financial 
instruments managed by the European Investment Bank (EIB).  

Under the InnovFin Energy Demonstration Projects (InnovFin EDP), projects could be signed off 
by the end of 2022. Under both the InnovFin Energy financial advisory support and the Connecting 
Europe Facility Debt Instrument (CEF DI), projects must be signed off by the end of 2023. 

Table  5  provides  further details  on the  projects  supported  under the  InnovFin EDP  and  CEF  DI 
since. At the end of June 2023, under InnovFin, NER 300 provided advisory services to 19 projects 
and more  are  in  the  pipeline.  These  are mainly  renewable energy  as  well as  carbon capture  and 
use/storage projects. 

The remaining unspent funds from NER 300 are channelled to the Innovation Fund. This includes 
unspent funds from the second round of calls for proposals and funds returned by Member States 
due to project failure. So far, EUR 770.2 million has been transferred to the Innovation Fund. 

6 

 
 
 
 
 
Table 6: Annual contributions of EU ETS countries to the Market Stability Reserve 

EU ETS country 

2021 

2022 

2023 

AT 

BE 

BG 

CY 

CZ 

DE 

DK 

EE 

EL 

ES 

FI 

FR 

HR 

HU 

IE 

IS 

IT 

LI 

LT 

LU 

LV 

MT 

NL 

NO 

PL 

PT 

RO 

SE 

SI 

SK 

XI (Northern Ireland) 

5 563 187 

9 228 856 

6 531 499 

874 285 

14 108 876 

80 029 579 

5 005 490 

2 225 742 

11 888 232 

30 610 010 

6 682 443 

21 881 211 

1 513 604 

4 381 023 

3 740 851 

156 001 

37 775 362 

3 492 

1 100 842 

438 053 

480 330 

332 525 

13 394 277 

3 106 500 

34 583 085 

6 072 075 

11 604 041 

3 246 409 

1 478 674 

4 206 047 

883 013 

6 345 090 

10 525 966 

7 449 497 

997 166 

16 091 870 

91 277 689 

5 709 009 

2 538 569 

13 559 116 

34 912 228 

7 621 657 

24 956 603 

1 726 341 

4 996 772 

4 266 625 

177 927 

43 084 666 

3 982 

1 255 564 

499 621 

547 840 

379 262 

15 276 835 

3 543 117 

39 443 717 

6 925 501 

13 234 982 

3 702 690 

1 686 501 

4 797 204 

1 007 119 

5 555 134 

9 215 496 

6 522 044 

873 019 

14 088 451 

79 913 725 

4 998 244 

2 222 520 

11 871 023 

30 565 697 

6 672 769 

21 849 536 

1 511 413 

4 374 681 

3 735 436 

155 775 

37 720 676 

3 486 

1 099 248 

437 419 

479 635 

332 044 

13 374 887 

3 102 003 

34 533 022 

6 063 284 

11 587 243 

3 241 709 

1 476 533 

4 199 958 

881 734 

7 

 
 
 
Table 8: Accreditation and verification in the EU ETS in 20221 

Aspect 

Countries 

Number 

Number per country 

Number of verifiers accredited 
by the National Accreditation 
Body of  
a Member States –  
for installations 

Number of verifiers accredited 
by the National Accreditation 
Body of  
a Member State-  
for aviation 

Number of verifiers accredited 
by another Member State -  
for installations 

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 complaints from 
prior reports, not reported as 
resolved earlier and meanwhile 
resolved 

Number of non-conformities for 
verifiers reported in the 
information exchange  

Number of non-conformities 
above resolved 

Number of non-conformities 
from prior reports, not reported 
as resolved earlier and 
meanwhile resolved 

Verifiers suspended  

Withdrawal of accreditation 
certificate 

23 

106 

AT(2), BE(2), BG(3), CZ(5), DE(16), DK(3), 
EE(1), EL(5), ES(6), FI(4), FR(6), HR(2), 
HU(5), IT(10), LV(3), NL(3), NO(3), PL(8), 
PT(3), RO(6), SE(4), SI(2), SK(4) 

12 

23 

AT(1), CZ(1), DE(4), EL(3), ES(2), FR(2), 
IT(3), LV(1), PT(2), RO(2), SI(1), SK(1) 

24 

57 

23 

39 

AT(1), BE(4), BG(4), CY(2), CZ(1), DK(1), 
EE(3), ES(3), FR(1), HR(1), HU(3), IE(6), 
IS(2), LT(3), LU(4), MT(1), NL(2), NO(2), 
PL(3), PT(1), RO(2), SE(4), SK(1), XI(2) 

AT(2), BE(3), BG(1), CY(1), DK(1), EE(1), 
ES(1), FI(1), HR(1), HU(1), IE(2), IS(1), 
IT(3), LT(2), LU(2), MT(3), NL(2), NO(3), 
PL(3), PT(1), RO(1), SE(2), SK(1) 

6 

5 

1 

8 

8 

3 

1 

1 

28 

DE(4), ES(16), FR(4), LV(1), RO(2), SE(1) 

26 

DE(4), ES(16), FR(3), RO(2), SE(1) 

11 

DE(11) 

64 

46 

AT(10), BG(10), FI(18), FR(3), HR(10), 
HU(5), IE(3), NO(5) 

AT(10), BG(5), FI(9), FR(3), HR(10), HU(5), 
IE(3), NO(1) 

24 

BG(4), DE(11), FI(9) 

2 

1 

NO(2) 

FR(1) 

1 The maximum number of countries is 30 because Liechtenstein did not have any active operators in 2022. XI is 
a country code for Northern Ireland.   

8 

 
 
 
Scope of accreditation reduced 

6 

7 

DE(2), DK(1), FI(1), FR(1), NO(1), SE(1) 

Table 9: EU ETS coordination between competent authorities in 20222 

Aspect 

Number and list of relevant countries 

Does a central competent authority review monitoring plans,  
annual emission reports and improvement reports  
in addition to local and regional authorities on a regular basis? 

11 

AT, BG, ES, HR, HU, LT, NL, PL, 
SE, SI, XI 

Does a central competent authority steer local and/or regional  
competent authorities by giving binding instructions and 
guidance? 

5  BG, FR, NL, SK, XI 

Does a central competent authority steer local and/or regional  
competent authorities by giving non- binding instructions and 
guidance? 

5  AT, FI, LT, PL, PT 

Are regular meetings organised with the competent 
authorities? 

9  BE, BG, EL, ES, FR, NL, PT, SE, XI 

Is common training organised for all competent authorities  
to ensure harmonised implementation of requirements? 

8  AT, BG, FR, NL, PT, SE, SK, XI 

Is a structured working or coordination group established,  
where competent authority staff, discusses monitoring  
and reporting issues and develops common approaches? 

10 

BG, EL, ES, FR, HR, HU, NL, PT, 
SE, XI 

Table 10: Administrative charges in the EU ETS in 20223 

Aspect 

Number and list of relevant countries  
(charges expressed in EUR) 

Are fees charged to 
operators? 

16 

AT, BG, CZ, DK, ES, FI, HR, HU, IS, IT, NO, PL, PT, RO, SI, 
XI 

s
n
o
i
t
a
l
l
a
t
s
n
I

Permit issuance/monitoring 
plan approval 

14 

BG(250), CZ(400), ES(985.35), FI(500), HR(5), HU(257), 
IS(3500), IT(250), NO(3356), PL(17.52), PT(207.96), RO(360), 
SI(22.6), XI(7729.2) 

Permit update 

Permit transfer 

13 

BG(100), ES(393.33), FI(400), HR(5), HU(143), IS(780), IT(62), 
NO(1007), PL(2.13), PT(103.97), RO(360), SI(22.6), XI(546.92) 

8 

FI(500), HR(5), HU(143), IS(780), IT(62), PL(2.13), SI(22.6), 
XI(546.92) 

2 The maximum number of countries is 30 because Liechtenstein did not have any active operators in 2022. XI is 
a country code for Northern Ireland.   
3 XI is a country code for Northern Ireland.   

9 

 
 
 
 
 
 
 
Permit surrender 

3 

IT(62), PL(2.13), XI(870.1) 

New entrant reserve 
application 

8 

BG(500), HR(5), HU(652.5), IS(2600), IT(62), PT(1455.69), 
SI(22.6), XI(1447.53) 

Annual subsistence charge 
amount 

Are fees charged to aircraft 
operators? 

3  DK(4854), IT(250), XI(5277) 

13  AT, BG, DK, FI, HR, HU, IS, IT, NO, PL, PT, RO, SI 

Approval of monitoring 
plan for emissions 

11 

BG(500), FI(700), HR(5), HU(540), IS(3100), IT(250), 
NO(3000), PL(2.13), PT(279.14), RO(2000), SI(22.6) 

s
r
o
t
a
r
e
p
o
t
f
a
r
c
r
i
A

Approval of change to 
monitoring plan for 
emissions 

Approval of monitoring 
plan for tonne-kilometre 
data 

Approval of change to 
monitoring plan for tonne-
kilometre data 

Transfer of monitoring 
plan 

11 

BG(50), FI(250), HR(5), HU(540), IS(1080), IT(62), NO(800), 
PL(2.13), PT(139.57), RO(500), SI(22.6) 

8 

8 

BG(500), HU(540), IS(3100), IT(62), PL(2.13), PT(279.14), 
RO(2500), SI(22.6) 

BG(50), HU(540), IS(1080), IT(62), PL(2.13), PT(139.57), 
RO(500), SI(22.6) 

5  HR(5), HU(540), IS(1080), IT(62), SI(22.6) 

Surrender of monitoring 
plan 

1 

IT(62) 

Table 11: Compliance checks in the EU ETS in 20224 

Type of check 

Number and list of EU ETS countries  
(% or number per country) 

s
n
o
i
t
a
l
l
a
t
s
n
I

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

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

30 

29 

AT(100%), BE(100%), BG(100%), CY(100%), CZ(100%), 
DE(100%), DK(100%), EE(100%), EL(100%), ES(100%), 
FI(100%), FR(100%), HR(100%), HU(100%), IE(90%), 
IS(100%), IT(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%), XI(100%) 

AT(20%), BE(70%), BG(100%), CY(100%), CZ(30%), 
DE(100%), DK(100%), EE(100%), EL(100%), ES(90%), 
FI(100%), FR(70%), HR(100%), HU(100%), IE(90%), 
IS(100%), LT(80%), LU(100%), LV(100%), MT(100%), 
NL(100%), NO(100%), PL(100%), PT(100%), RO(100%), 
SE(3%), SI(100%), SK(100%), XI(100%) 

4 XI is a country code for Northern Ireland.   

10 

 
 
 
 
 
 
 
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 verified 
emissions reports that were 
rejected because of non-
compliance  

Number of verified 
emissions reports that were 
rejected because of other 
reasons.  

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 other data 
(%) 

s
r
o
t
a
r
e
p
o
t
f
a
r
c
r
i
A

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

23 

21 

25 

AT(20%), BE(100%), BG(100%), CY(100%), CZ(10%), 
DK(100%), EE(100%), EL(100%), ES(43%), FI(100%), 
FR(100%), HU(100%), IE(1%), IS(100%), LT(80%), LU(100%), 
LV(100%), PL(100%), PT(100%), RO(100%), SI(100%), 
SK(100%), XI(100%) 

AT(20%), BE(100%), BG(100%), CY(100%), CZ(30%), 
DK(79%), EE(100%), EL(100%), ES(34%), FR(100%), 
HR(100%), LT(80%), LU(100%), NL(100%), NO(100%), 
PT(100%), RO(100%), SE(100%), SI(100%), SK(100%), 
XI(100%) 

AT(20%), BE(11%), BG(8%), CY(100%), CZ(30%), DK(54%), 
EE(100%), EL(50%), ES(23%), FI(100%), FR(30%), 
HR(100%), IE(90%), IS(100%), LT(100%), LU(100%), 
MT(100%), NL(25%), NO(100%), PL(100%), PT(100%), 
RO(100%), SE(3%), SK(100%), XI(100%) 

2 

FR(1), RO(1) 

5 

ES(5), FR(4), LT(16), NO(3), PT(26) 

26 

24 

23 

23 

AT(100%), BE(50%), BG(100%), CY(100%), CZ(100%), 
DE(100%), DK(100%), EE(100%), EL(100%), ES(100%), 
FI(100%), FR(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%), 
SK(100%) 

AT(100%), BE(50%), BG(100%), CY(100%), CZ(50%), 
DE(100%), DK(100%), EE(100%), EL(100%), ES(100%), 
FI(100%), HR(100%), IS(100%), IT(60%), LT(100%), 
LU(100%), MT(100%), NL(14%), NO(100%), PL(100%), 
PT(100%), RO(100%), SE(100%), SK(100%) 

AT(100%), BE(100%), BG(100%), CY(100%), DE(100%), 
DK(100%), EE(100%), EL(100%), ES(100%), FI(100%), 
FR(100%), HR(100%), IS(67%), IT(100%), LT(100%), 
LU(100%), MT(100%), NL(100%), NO(100%), PT(100%), 
RO(100%), SE(100%), SK(100%) 

AT(100%), BG(100%), CY(100%), DE(100%), DK(30%), 
EE(100%), EL(100%), ES(100%), FI(100%), FR(80%), 
HR(100%), IS(100%), IT(50%), LT(100%), LU(100%), 
MT(100%), NL(14%), NO(50%), PL(100%), PT(100%), 
RO(100%), SE(45%), SK(100%) 

Number of verified 
emissions reports that were 

0 

- 

11 

 
 
 
 
rejected because of non-
compliance  

Number of verified 
emissions reports that were 
rejected because of other 
reasons.  

1 

PT(3) 

Table 12: EU ETS compliance measures in 2022 

Compliance measures 

Countries 

Onsite inspections 

Have preventive measures been taken to ensure 
operator’s compliance? 

Ensuring that selling of emission allowances is 
prohibited in the case of irregularities 

Imprisonment possible? 

Onsite inspections 

Have preventive measures been taken to ensure 
aircraft operator’s compliance? 

17 

17 

7 

8 

0 

4 

AT, BE, BG, CY, EL, ES, FR, HR, 
HU, IS, LT, NL, NO, PL, RO, SE, SI 

AT, BG, CZ, DE, DK, EE, ES, FI, FR, 
HR, HU, LU, NL, NO, PL, SE, SI 

AT, BG, CZ, DE, FR, SI, SK 

BE, CY, DK, EE, IE, LU, NO, SE 

- 

AT, CZ, DE, RO 

Ensuring that selling of emission allowances is 
prohibited in the case of irregularities 

12 

AT, CY, CZ, DE, EE, FI, HR, IS, LU, 
NO, RO, SE 

Imprisonment possible? 

6 

CY, DK, IE, LU, NO, SE 

s
n
o
i
t
a
l
l
a
t
s
n
I

s
r
o
t
a
r
e
p
o
t
f
a
r
c
r
i
A

Table 13. Excess emissions penalties in the EU ETS in 2022. 

Penalty 

Countries 

Number of operators and country 

Imposition of  
excess emission 
penalties  
to installations 

Imposition of  
excess emission 
penalties  
to aircraft operators 

8 

29  CZ(2), DE(1), DK(1), ES(4), HR(1), HU(9), PL(1), RO(10) 

4 

9 

BE(1), DE(3), ES(4), IE(1) 

12 

 
 
 
 
 
 
 
 
 
 
Table 14. Comparison of the EU ETS and Swiss ETS - stationary installations in 2022. 

System 

EU ETS 

General allowances auctioned  

484 838 000 

Free allocation of general 
allowances 

Verified emissions from 
stationary installations 

542 829 020 

1 312 575 855 

4 338 478 

Swiss ETS 

412 698 

4 096 180 

Table 15. Comparison of the EU ETS and Swiss ETS - aircraft operators in 2022. 

System  

Aviation allowances 
auctioned  

Free allocation of 
aviation allowances  

Verified emissions 
from aircraft 
operators 

EU ETS 

3 698 000 

Swiss ETS 

157 299 

EU aviation 
allowances  
for EU ETS 

Swiss aviation 
allowances  
for Swiss ETS 

Swiss aviation 
allowances  
for Swiss ETS 

EU aviation 
allowances  
for EU ETS 

23 178 122 

369 247 

485 796 

388 327 

EU ETS 

Swiss ETS 

Swiss ETS 

EU ETS 

48 677 904 

502 282 

581 741 

753 211 

13 

 
 
 
 
 
Table 16. Units used for compliance in the EU Registry in 2022. 

Stationary  
installations 

Aircraft  
operators 

Free allocation  
and auctioning 

Verified emissions 

Surrendered 
units 

EU ETS allowances 

Swiss ETS allowances 

General 

Aviation 

General 

Aviation 

1 027 667 020 

1 312 575 855 

1 309 944 521 

1 304 785 369 

4 590 780 

394 722 

173 650 

% of the total 

99.61% 

0.35% 

0.03% 

0.01% 

Free allocation 
(including Swiss ETS) 
and auctioning 

Verified emissions 
(including under  
the Swiss ETS) 

Surrendered 
units 

EU ETS allowances 

Swiss ETS allowances 

General 

Aviation 

General 

Aviation 

27 345 369 

49 180 186 

48 799 731 

18 835 162 

29 561 771 

41 018 

361 780 

% of the total 

38.60% 

60.58% 

0.08% 

0.74% 

Table 17. Units used for compliance in the Swiss Registry in 2022. 

Stationary  
installations 

Aircraft  
operators 

(administered by 
Switzerland) 

Free allocation  
and auctioning 

Verified emissions 

Surrendered 
units 

EU ETS allowances 

Swiss ETS allowances 

General 

Aviation 

General 

Aviation 

4 508 878 

4 338 478 

4 338 478 

267 295 

% of the total 

6.16% 

0 

- 

4 053 338 

17 845 

93.43% 

0.41% 

Free allocation 
(including EU ETS) 
and auctioning 

Verified emissions 
(including under  
the EU ETS) 

Surrendered 
units 

EU ETS allowances 

Swiss ETS allowances 

General 

Aviation 

General 

Aviation 

1 031 422 

1 334 952 

1 334 952 

92 035 

810 865 

909 

431 143 

14 

 
 
 
% of the total 

6.89% 

60.74% 

0.07% 

32.30% 

15 

 
 
Table 18. Allowances transferred between the EU ETS and the Swiss ETS in 2020-22. 

Year 

2020 

2021 

2022 

Total 

Transfers of 
allowances 
between  
the EU ETS and  
the Swiss ETS 

From  
the EU ETS to  
the Swiss ETS 

From  
the Swiss ETS to 
the EU ETS 

475 679 

1 051 360 

1 714 499 

3 241 538 

0 

1 523 770 

1 215 662 

2 739 432 

Balance 

502 106 

16