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 2023 
Date: 2024-11-19
Institutions: Directorate-General for Climate Action, European Commission
Subjects: EU Emissions Trading Scheme, EU emission allowance, EU energy policy, EU environmental policy, air transport, carbon, environmental monitoring, greenhouse gas, maritime transport, reduction of gas emissions

EN 

  EN 

   EUROPEAN COMMISSION  Brussels, 19.11.2024  SWD(2024) 264 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 2023  {COM(2024) 538 final}  
 
 
Contents 
I. 

State of play on the EU ETS – scope and coverage ........................................................................ 2 

II.  Balancing supply and demand - contributions to the Market Stability Reserve ............................. 6 

III. 

IV. 

Revenue from the EU ETS.......................................................................................................... 8 

EU ETS implementation framework ......................................................................................... 10 

1 

 
 
 
 
 
I. 

State of play on the EU ETS – scope and coverage 

As explained in the main report, this section relies on the data reported by Italy under 
Article 21 of the ETS Directive for 2022 as a proxy to make year-to-year comparison 
possible. For all other countries 2023 data is used. 

The EU Emissions Trading System (EU ETS) applies in all 27 EU Member States plus Iceland, 
Liechtenstein and Norway, as well as to power plants in Northern Ireland1. Countries’ reports 
under Article 21 of the ETS Directive (Directive 2003/87/EC)2 provide an annual overview of 
the EU ETS implementation. In 2024, countries submitted their reports for 2023.  

In 2023,  the  EU ETS  covered  emissions  from 8 554 installations  in  the electricity and heat 
generation and industry sectors, as well as from 379 aircraft operators flying between airports 
in the European Economic Area (EEA) and on routes from the EEA to Switzerland and to the 
UK. 

Most  installations  in  the  EU  ETS  emit  less  than  50 000  tonnes  CO2eq  (carbon  dioxide 
equivalent) per year (71.4% of the total)3. Of these, 4 823 were classified as installations with 
low emissions4. Most of the remaining installations emit between 50 000 and 500 000 tonnes 
CO2eq per year5 (21.4% of the total), and only a fraction emits over 500 000 tonnes CO2eq per 
year6 (7.2% of the total). Figure A shows the breakdown of installations in the EU ETS by the 
level of emissions in 2023. 

Countries reported that 167 installations were excluded from the scope of the EU ETS in 2023. 
For 111 of these installations, the exclusion resulted from a reduction in their capacity below 
the 20 MW of thermal input threshold (applicable to combustion installations in Annex I to the 
ETS  Directive).  Combustion  installations  below  that  threshold  are  out  of  the  scope  of  the 
system.  

To reduce the administrative burden, countries can exclude installations with emissions below 
25 000 tonnes CO2eq per year from the EU ETS if alternative measures to reduce emissions 
are implemented7. Since 2021, it is also possible to exclude from the EU ETS installations that 

1 Under the Protocol on Ireland/Northern Ireland of the EU-UK Withdrawal Agreement. 

2 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) 
3 Category A installations 
4 A subset of category A installations, with emissions below 25 000 tonnes CO2eq per year 
5 Category B installations 
6 Category C installations 
7 Under Article 27 of the ETS Directive. Exclusions are notified every 5 years. An installation that exceeds the 
threshold in any calendar year is required to be re-entered into the scope of the EU ETS. 

2 

 
 
 
emit less than 2 500 tonnes CO2eq per year8 if certain conditions have been met, as well as 
reserve or back-up units that operate no more than 300 hours per year9.  

In  2023,  15  countries  opted  to  exclude  installations  from  the  system  and  apply  equivalent 
measures  to  reduce  emissions.  These  installations  accounted  for  a  total  of  4  Mt CO2eq  and 
0.3% of installations’ total emissions under the EU ETS.  

In aviation, most of the 379 regulated operators in 2023 were commercial operators (70% of 
the total)10. A total of 169 operators (45%) qualified as small emitters, including almost all of 
115 non-commercial aircraft operators (97%). 

In addition to CO2 emissions, the EU ETS covers emissions of N2O (nitrous oxide) from nitric, 
adipic and glyoxylic acids’ and glyoxal production and PFCs (perfluorocarbons) from primary 
aluminium  production.  In  2023,  22  countries  reported  permits  for  ETS  activities  releasing 
emissions  other  than  CO2.  Only  Norway  declared  carbon  capture  and  storage  activities. 
Countries reporting emissions other than CO2 from ETS activities are shown in Table A. 

8 Under Article 27a (1) of the ETS Directive. An installation that exceeds the threshold in any calendar year is 
required to be re-entered into the scope of the EU ETS. 
9 Under Article 27a (3) of the ETS Directive. An installation that exceeds the threshold in any calendar year is 
required to be re-entered into the scope of the EU ETS. 
10 An example of a commercial aircraft operator is a passenger airline providing services to the public. An example 
of a non-commercial aircraft operator is a privately owned aircraft. 

3 

 
 
 
Figure A. Categories of installations in the EU ETS11 

11 The figure relies on the data reported by Italy for 2022 as a proxy to make year-to-year comparison possible. 
For all other countries 2023 data is used. 

4 

 
 
 
 
 
 
Table A. Countries reporting emissions other than CO2 from EU ETS activities (2023)12 

Gas 

Activity 

Number of 
countries 

Country 

PFCs 

Primary 
aluminium 

Nitric acid  

N2O 

Adipic acid  

Glyoxal and 
glyoxylic acid 

11 

20 

3 

2 

DE, EL, ES, FR, IS, NL, NO, RO, SE, SI, SK 

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

DE, FR, IT  

DE, FR 

12 The maximum number of countries is 30 because Liechtenstein did not have any active operators in 2023. XI 
is the country code for Northern Ireland. The table uses the data reported by Italy for 2022 as a proxy to make 
year-to-year comparison possible. For all other countries 2023 data is used. 

5 

 
 
 
 
 
 
  
II.  Balancing supply and demand - contributions to the Market Stability Reserve 

Table B. Annual contributions per country to the Market Stability Reserve in allowances (2021-
2024) 

Country 

2021 

2022 

2023 

2024 

AT 

BE 

BG 

CY 

CZ 

DE 

DK 

EE 

EL 

ES 

FI 

FR 

HR 

HU 

IE 

IS 

IT 

LI 

LT 

LU 

LV 

MT 

5 563 187 

6 345 090 

5 555 134 

4 657 247 

9 228 856 

10 525 966 

9 215 496 

7 725 979 

6 531 499 

7 449 497 

6 522 044 

5 467 874 

874 285 

997 166 

873 019 

731 911 

14 108 876 

16 091 870 

14 088 451 

11 811 310 

80 029 579 

91 277 689 

79 913 725 

66 997 128 

5 005 490 

5 709 009 

4 998 244 

4 190 368 

2 225 742 

2 538 569 

2 222 520 

1 863 290 

11 888 232 

13 559 116 

11 871 023 

9 952 288 

30 610 010 

34 912 228 

30 565 697 

25 625 310 

6 682 443 

7 621 657 

6 672 769 

5 594 238 

21 881 211 

24 956 603 

21 849 536 

18 317 957 

1 513 604 

1 726 341 

1 511 413 

1 267 121 

4 381 023 

4 996 772 

4 374 681 

3 667 594 

3 740 851 

4 266 625 

3 735 436 

3 131 670 

156 001 

177 927 

155 775 

130 598 

37 775 362 

43 084 666 

37 720 676 

31 623 817 

3 492 

3 982 

3 486 

2 923 

1 100 842 

1 255 564 

1 099 248 

921 575 

438 053 

499 621 

437 419 

366 718 

480 330 

547 840 

479 635 

402 110 

332 525 

379 262 

332 044 

278 375 

6 

 
 
NL 

NO 

PL 

PT 

RO 

SE 

SI 

SK 

13 394 277 

15 276 835 

13 374 887 

11 213 081 

3 106 500 

3 543 117 

3 102 003 

2 600 621 

34 583 085 

39 443 717 

34 533 022 

28 951 388 

6 072 075 

6 925 501 

6 063 284 

5 083 265 

11 604 041 

13 234 982 

11 587 243 

9 714 376 

3 246 409 

3 702 690 

3 241 709 

2 717 746 

1 478 674 

1 686 501 

1 476 533 

1 237 879 

4 206 047 

4 797 204 

4 199 958 

3 521 111 

XI  
(Northern Ireland) 

883 013 

1 007 119 

881 734 

739 218 

7 

 
 
III.  Revenue from the EU ETS 

Table  C.  Revenue  from  the  auctioning  of  general  and  aviation  allowances  in  the  EU  ETS 
(EU 27, 2023) 

EU Member State 

Revenue in 2023 (million EUR) 

General allowances 

Aviation allowances 

Austria (AT) 

Belgium (BE) 

Bulgaria (BG) 

Cyprus (CY) 

Czechia (CZ) 

Germany (DE) 

Denmark (DK) 

Estonia (EE) 

Greece (EL) 

Spain (ES) 

Finland (FI) 

France (FR) 

Croatia (HR) 

Hungary (HU) 

Ireland (IE) 

Italy (IT) 

Lithuania (LT) 

Luxemburg (LU) 

Latvia (LV) 

Malta (MT) 

428.4 

739.9 

1 167.6 

110.3 

771.3 

7 582.5 

403.9 

358.8 

1 441.8 

3 514.0 

571.5 

2 060.1 

155.3 

434.9 

149.2 

3 547.4 

111.7 

0.0 

88.2 

41.8 

10.0 

13.6 

4.5 

3.3 

4.8 

74.1 

12.2 

1.3 

24.6 

70.3 

10.1 

53.2 

3.6 

4.6 

9.1 

58.0 

2.1 

1.7 

2.6 

2.8 

8 

 
 
Netherlands (NL) 

Poland (PL) 

Portugal (PT) 

Romania (RO) 

Sweden (SE) 

Slovenia (SI) 

Slovakia (SK) 

1 261.1 

5 406.7 

726.7 

571.8 

305.6 

186.5 

377.5 

20.2 

11.8 

18.3 

8.8 

17.6 

0.6 

0.7 

Table  D.  Revenue  from  the  auctioning  of  general  and  aviation  allowances  (Iceland, 
Liechtenstein, Norway and the UK for Northern Ireland, 2023) 

Country 

Iceland 

Liechtenstein 

Norway 

UK (Northern Ireland) 

Revenue in 2023 (million EUR) 

General allowances 

Aviation allowances 

0.0 

0.3 

244.1 

78.8 

4.3 

0.0 

19.9 

0.0 

Table E. Revenue from the auctioning of allowances for the ETS Innovation Fund, the ETS 
Modernisation Fund and the Recovery and Resilience Facility (2023)  

Fund supplied from the EU ETS 

Revenue in 2023 (million EUR) 

Innovation Fund 

Modernisation Fund 

Recovery and Resilience Facility  

1 812.0 

5 611.4 

2 828.2 

9 

 
 
 
IV.  EU ETS implementation framework 

As explained in the main report, this section relies on the data reported by Italy under Article 21 of the ETS Directive for 2022 as a proxy to 
make year-to-year comparison possible. For all other countries 2023 data is used. 

Table F. Accreditation and verification in the EU ETS (2023)13 

Aspect 

Countries 

Number 

Number per country 

Number of verifiers accredited by the national accreditation 
body – for installations 

23 

105 

AT(2), BE(2), BG(3), CZ(5), DE(18), DK(3), EE(1), EL(6), ES(6), 
FI(4), FR(6), HR(3), HU(4), IT(10), LV(2), NL(2), NO(3), PL(8), 
PT(3), RO(5), SE(3), SI(2), SK(4) 

Number of verifiers accredited by the national accreditation 
body - for aviation 

9 

20 

CZ(1), DE(5), EL(3), ES(2), FR(2), IT(2), LV(1), PT(2), RO(2) 

Number of active verifiers that were accredited by another 
country - for installations 

24 

56 

AT(1), BE(3), BG(3), CY(2), CZ(1), EE(3), EL(1), ES(3), FR(1), 
HR(1), HU(2), IE(5), IS(2), LT(3), LU(4), MT(1), NL(2), NO(2), 
PL(3), PT(1), RO(2), SE(7), SK(1), XI(2) 

Number of active verifiers that were accredited by another 
country - for aviation 

Number of complaints made about verifiers  

26 

3 

45 

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

48 

DE(13), DK(15), ES(20) 

13 The maximum number of countries is 30 because Liechtenstein did not have any active operators in 2023. XI is the country code for Northern Ireland. The table uses the data 
reported by Italy for 2022 as a proxy to make year-to-year comparison possible. For all other countries 2023 data is used. 

10 

 
 
 
   
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 

Scope of accreditation reduced 

3 

0 

6 

6 

3 

0 

0 

2 

47 

DE(12), DK(15), ES(20) 

0 

- 

56 

51 

17 

0 

0 

2 

AT(2), BG(6), DE(1), FI(21), HR(21), NO(5) 

AT(2), BG(5), DE(1), FI(17), HR(21), NO(5) 

AT(2), BG(5), FI(10) 

- 

- 

FI(1), PL(1) 

11 

 
 
 
 
 
Table G. Coordination between competent authorities that implement the EU ETS (2023) 14 

Aspect 

A central competent authority regularly reviews monitoring plans, annual emission reports and 
improvement reports in addition to local and regional authorities. 

A  central  competent  authority  steers  local  and/or  regional  competent  authorities  by  giving 
binding instructions and guidance. 

A central competent authority steers local and/or regional competent authorities by giving non- 
binding instructions and guidance. 

12 

5 

5 

Number and list of countries 

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

BG, FR, NL, SK, XI 

AT, FI, LT, PL, PT 

Regular meetings of competent authorities are organised. 

10 

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

Common  training  is  organised  for  all  competent  authorities  to  ensure  harmonised 
implementation of requirements. 

8 

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

A  structured  working  or  coordination  group  is  established,  where  competent  authority  staff 
discuss implementation issues and develop common approaches. 

11 

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

14 The maximum number of countries is 30 because Liechtenstein did not have any active operators in 2023. XI is the country code for Northern Ireland.   

12 

 
 
 
 
 
 
 
Table H. Administrative charges in the EU ETS (2023) 15 

Aspect 

Fees charged to operators 

Fees charged for permit 
issuance/monitoring plan approval 

Fees charged for permit update 

Fees charged for permit transfer 

Fees charged for permit surrender 

Fees charged for an application to the New 
entrants reserve  

Annual subsistence charge 

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

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

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

AT(100),  BG(250),  CZ(400),  ES(983.35),  FI(500),  HU(246), 
IS(4 730), IT(750), NO(1 013), PL(19.23), PT(235.03), RO(360), 
SI(22.60), XI(8 442) 

AT(100),  BG(100),  ES(393.33),  FI(400),  HU(130),  IS(830), 
IT(700),  NO(680),  PL(2.35),  PT(117.52),  RO(360),  SI(22.60), 
XI(597) 

AT(100),  FI(500),  HU(130), 
SI(22.60), XI(597) 

IS(830), 

IT(400),  PL(2.35), 

AT(100), PL(2.35), XI(950) 

AT(100), BG(500), HU(705), IS(3 480), PL(2.35), PT(1 645.42), 
SI(22.60), XI(1 581) 

DK(4 854), IT(300), XI(5 762) 

15 

14 

13 

8 

3 

8 

3 

15 The maximum number of countries is 30 because Liechtenstein did not have any active operators in 2023. XI is the country code for Northern Ireland. The table uses the data 
reported by Italy for 2022 as a proxy to make year-to-year comparison possible. For all other countries 2023 data is used. 

13 

 
 
 
 
Fees charged to aircraft operators 

Fees charged for approval of an emissions 
monitoring plan 

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

Fees charged for approval of a change to an 
emissions monitoring plan 

Fees charged for approval of a monitoring 
plan for tonne-kilometre data 

Fees charged for approval of a change to a 
monitoring plan for tonne-kilometre data 

Transfer of monitoring plan 

Surrender of monitoring plan 

14 

13 

12 

10 

9 

4 

1 

AT, BG, DK, FI, HU, IE, IS, IT, LV, NO, PL, PT, RO, SI 

AT(100),  BG(500),  FI(770),  HU(570),  IE(500),  IS(4 100), 
IT(650), LV(374), NO(1 013), PL(2.35), PT(304.37), RO(2 000), 
SI(22.60) 

AT(100),  BG(50),  FI(280),  HU(570), 
LV(200), NO(680), PL(2.35), PT(152.77), RO(500), SI(22.60) 

IS(1 280), 

IT(350), 

AT(100),  BG(500),  HU(570),  IS(4 100),  IT(700),  LV(200), 
PL(2.35), PT(304.37), RO(2 500), SI(22.60) 

AT(100),  BG(50),  HU(570),  IS(1 280),  LV(200),  PL(2.35), 
PT(152.77), RO(500), SI(22.60) 

AT(100), HU(570), IS(1 280), SI(22.60) 

AT(100) 

14 

 
 
 
 
 
 
 
Table I. Compliance checks in the EU ETS (2023) 16 

Type of check 

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

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

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

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

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

Share of emissions reports cross-checked with 
other data (%).  

30 

30 

25 

22 

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(80%),  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(25%),  BE(7%),  BG(100%),  CY(100%),  CZ(45%),  DE(100%),  DK(100%), 
EE(100%), EL(100%), ES(90%), FI(100%), FR(100%), HR(100%), HU(100%), 
IE(80%),  IS(100%),  IT(30%),  LT(80%),  LU(100%),  LV(100%),  MT(100%), 
NL(20%),  NO(100%),  PL(100%),  PT(100%),  RO(100%),  SE(5%),  SI(100%), 
SK(100%), XI(100%) 

AT(25%), BE(100%), BG(100%), CY(100%), CZ(30%), DK(100%), EE(100%), 
EL(100%),  ES(46%),  FI(100%),  FR(100%),  HU(100%),  IE(100%),  IS(100%), 
IT(30%),  LT(80%),  LU(100%),  LV(100%),  NL(20%),  PL(100%),  PT(100%), 
RO(100%), SI(100%), SK(100%), XI(100%) 

AT(100%), BE(100%), BG(100%), CY(100%), CZ(25%), DK(78%), EE(100%), 
EL(100%),  ES(49%),  FR(100%),  HR(100%),  LT(80%),  LU(100%),  NL(10%), 
NO(100%), PL(20%), PT(100%), RO(100%), SE(100%), SI(100%), SK(100%), 
XI(100%) 

16 The maximum number of countries is 30 because Liechtenstein did not have any active operators in 2023. XI is the country code for Northern Ireland. The table uses the data 
reported by Italy for 2022 as a proxy to make year-to-year comparison possible. For all other countries 2023 data is used. 

15 

 
 
 
 
   
Share of emissions reports analysed in detail 
(%).  

25 

AT(25%),  BE(10%),  BG(10%),  CY(100%),  CZ(45%),  DK(72%),  EE(100%), 
EL(50%),  ES(18%),  FI(100%),  FR(30%),  HR(100%),  IE(80%),  IS(100%), 
LT(100%), LU(100%), MT(100%), NL(25%), NO(100%), PL(100%), PT(100%), 
RO(100%), SE(5%), SK(100%), XI(100%) 

Number of verified emissions reports rejected 
due to non-compliance  

2 

FR(1), RO(1) 

Number of verified emissions reports rejected 
for other reasons 

4 

FR(13), LT(6), NO(14), PT(7) 

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

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

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

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

25 

24 

25 

AT(100%),  BE(56%),  BG(100%),  CY(100%),  CZ(100%),  DE(100%), 
DK(100%), EE(100%), ES(100%), FI(100%), FR(100%), HR(100%), IE(100%), 
IS(100%), IT(100%), LU(100%), MT(100%), NL(100%), NO(100%), PL(100%), 
PT(100%), RO(100%), SE(100%), SI(100%), SK(100%) 

AT(100%), BE(56%), BG(100%), CY(100%), CZ(50%), DE(100%), DK(100%), 
EE(100%),  ES(100%),  FI(100%),  FR(100%),  HR(100%),  IE(100%),  IS(100%), 
IT(80%), LU(100%), MT(100%), NL(100%), NO(100%), PL(100%), PT(100%), 
RO(100%), SI(100%), SK(100%) 

AT(100%),  BE(100%),  BG(100%),  CY(100%),  CZ(100%),  DE(100%), 
DK(100%),  EE(100%),  ES(100%),  FI(100%),  FR(100%),  HR(100%),  IE(33%), 
IS(100%), IT(100%), LT(100%), LU(100%), MT(100%), NL(100%), NO(100%), 
PT(100%), RO(100%), SE(100%), SI(100%), SK(100%) 

16 

 
 
 
 
Share of emissions reports analysed in detail (%) 

23 

AT(100%), BE(11%), BG(100%), CY(100%), CZ(16%), DE(100%), DK(50%), 
EE(100%),  ES(100%),  FI(100%),  HR(100%),  IE(33%),  IS(100%),  IT(50%), 
LU(100%), MT(100%), NL(41%), NO(100%), PL(100%), PT(100%), RO(100%), 
SE(94%), SK(100%) 

Number  of  verified  emissions  reports  rejected 
due to non-compliance  

2 

FR(2), PT(1) 

Number of verified emissions reports rejected for 
other reasons.  

2 

FR(2), LT(1) 

17 

 
 
 
 
 
Table J. Measures to ensure compliance with the EU ETS (2023) 

Compliance measures 

Countries 

Onsite inspections 

Preventive measures taken to ensure operator’s compliance 

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

Imprisonment possible 

Onsite inspections 

Preventive  measures  taken  to  ensure  aircraft  operator’s 
compliance 

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

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

18 

17 

7 

8 

3 

2 

AT, BG, CY, CZ, DE, EL, ES, FR, HR, HU, IE, 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 

DE, NL, SE 

AT, DE 

13 

AT, CY, DE, DK, EE, FI, FR, HR, IS, LU, NL, NO, SE 

Imprisonment possible 

6 

CY, DK, IE, LU, NO, SE 

18 

 
 
 
 
 
 
 
 
Table K. Excess emissions penalties in the EU ETS (2023)17 

Penalty 

Countries 

Number of operators and country 

Imposition of excess emission penalties on installations 

Imposition of excess emission penalties on aircraft 
operators 

10 

4 

38 

CZ(1), DE(1), ES(3), FI(1), HU(9), IT(2), NO(1), PL(4), RO(13), SK(3) 

9 

DE(3), ES(4), IT(1), RO(1) 

17 The maximum number of countries is 30 because Liechtenstein did not have any active operators in 2023. XI is the country code for Northern Ireland.  

19 

 
 
 
 
 
 
V.  Link between the EU ETS and the Swiss ETS 

Table L. Comparison of the EU ETS and the Swiss ETS - installations (2023) 

System 

EU ETS 

Swiss ETS 

General allowances auctioned  

Free allocation of general allowances 

Verified emissions from stationary installations 

517 587 000 

537 443 682 

1 096 788 327 

Table M. Comparison of the EU ETS and the Swiss ETS - aircraft operators (2023) 

259 450 

3 917 667 

3 912 485 

System  

EU ETS 

Swiss ETS 

Aviation allowances auctioned  

5 720 500 

183 550 

Free allocation of aviation 
allowances  

Verified emissions from aircraft 
operators 

EU aviation allowances  
for EU ETS 

Swiss aviation 
allowances  
for Swiss ETS 

Swiss aviation allowances  
for Swiss ETS 

EU aviation allowances  
for EU ETS 

22 078 845 

461 708 

533 033 

379 412 

EU ETS 

Swiss ETS 

Swiss ETS 

EU ETS 

53 416 176 

712 360 

770 726 

861 289 

20