Year-end closing aviation

Aircraft operators participating in the European Emissions Trading System (EU ETS), and possibly also in the Swiss Emissions Trading System (CH ETS), and CORSIA are obligated to reportCO2 emissions, and surrender emission allowances annually. The NEa will impose sanctions on aircraft operators that fail to fulfil these obligations.

Guidance on scope and year end reporting obligations

Not all aircraft operators must participate in the various emissions schemes. Only those who are above the applicable participation thresholds have obligations. For guidance on determining your aircraft operators reporting obligations for the EU ETS, CH ETS, UK ETS and CORSIA please consult the guidance document THRESHOLD AND REPORTING OBLIGATION GUIDANCE (TAROG). The guidance document is for information purposes only and is an interpretation arising from regulatory elements up to December 31st 2023. For specific questions about your aircraft operators obligations please consult with the NEa. The guidance document is available for download here.

Year-end closing Checklists

To help you successfully complete the year-end compliance cycle please use the checklist containing a list of required actions. The checklist for monitoring plans and emissions report contact persons is available for download here. In addition, an example signed cover page as mentioned in the checklist is available here. The checklist for account representatives of the EU ETS Registry is available here.

Infographic ‘Compliance cycle emissions trading’: Submit monitoring plan, open account, apply for free allowances. Monitor emissions, notify chances, submit improvement, report. Februari: receive emission allowances, 30 march: submit verified emissions report, 30 april: surrender allowances.
Image: ©NEa