Annual emissions report EU ETS, Swiss ETS and CORSIA
Aircraft operators calculate and report CO2 emissions annually according to the procedures in their approved monitoring plan and in accordance with the Monitoring and Reporting Regulation (MRR). Calculated emissions are reported using the templates from the European Commission. Emissions from each respective scheme are reported in one emissions report.
The annual emissions report template is available here: 23/01/2025 - Template No. 5: Annual emissions report of aircraft operators for EU ETS, Swiss ETS, and CORSIA
Unless you qualify as a small emitter, the emissions report must be verified by an accredited verifier before submission to the NEa by 31 March of the following year. Separate verification reports are required for EU ETS and CORSIA emissions.
EU ETS small emitters
If considered a small emitter, aircraft operators can use Eurocontrol’s small emitters tool (SET) to generate an annual emissions report, which does not require verification by an independent accredited verifier.
CORSIA reporting
Image: © NEa
Annual emissions report
In 2019 the EU ETS was extended to encompass the monitoring and reporting of emissions falling within the CORSIA scope for EU aircraft operators. Building on this, the most recent update to the EU ETS Directive saw the formal integration of CORSIA's offsetting component.
Aircraft operators with an obligation under CORSIA, need to determine their emissions according their monitoring plan for the scope of CORSIA. A verified emissions report must be submitted to the NEa by 31 March of the following year.
The same emissions reporting template as for EU ETS applies for reporting under CORSIA.
Unit cancellation report
By November 30th of each year, the NEa will calculate and annually notify aircraft operators of their offsetting obligations. Offsetting calculations are based on the annual sector growth factor published by ICAO. To offset CO2 emissions, aircraft operators must cancel "units" for each compliance phase.
For the CORSIA pilot phase (2021 – 2023) there was no offsetting requirement as there was no sectoral growth. 2024 was the first year that the aviation sector exceeded the emissions baseline, set at 85% of 2019 levels. For this first phase period (2024-2026) aircraft operators are obliged to offset their emissions, by purchasing and cancelling CORSIA Eligible Emissions Units (EEUs) by 31 January 2028. And they must submit a verified unit cancellation report by 30 April 2028. Detailed rules on the calculation of offsetting requirements for the purpose of CORSIA is laid down in Implementing Regulation 2024/1879. The rules on the use of CORSIA Eligible Fuels and guidelines for CORSIA emissions unit cancellation report are described in Delegated Regulation 2025/927.
The Implementing Regulation that lays down the specific eligibility requirements for units that EU airlines can use for offsetting is delayed. Please use the following link to stay updated: Aviation emissions – detailed eligibility requirements for units to be used by EU-based airlines for offsetting.
The Commission has adopted Commission Implementing Regulation (EU) 2025/1500 of 23 July 2025 on the list of States which are considered to be applying CORSIA for the purposes of Directive 2003/87/EC of the European Parliament and of the Council for emissions in 2025. It has been published in the Official Journal of the European Union. You can find it here: Implementing regulation 2025/1500. The list is updated by the Commission each year.