LegalizeCommission 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 (Text with EEA relevance.)
TITLE I
GENERAL PROVISIONS
CHAPTER 1
Subject matter, scope and definitions
Article 1
Subject matter
This Regulation lays down general, operational and maintenance requirements concerning the Union Registry and the independent transaction log provided for in Article 20(1) of Directive 2003/87/EC.
Article 2
Scope
This Regulation applies to allowances created for the purposes of the European Union Emissions Trading System (EU ETS).
This Regulation also applies to annual emission allocation units (AEA).
Article 3
Definitions
For the purposes of this Regulation, the definitions in Article 3 of Regulation (EU) No 1031/2010 and in Article 3 of Commission Delegated Regulation (EU) 2019/331 (1) shall apply. The following definitions shall also apply:
(1) ‘central administrator’ means the person designated by the Commission pursuant to Article 20 of Directive 2003/87/EC;
(2) ‘national administrator’ means the entity responsible for administering on behalf of a Member State a set of user accounts under the jurisdiction of a Member State in the Union Registry, designated in accordance with Article 7;
(3) ‘account holder’ means a natural or legal person that holds an account in the Union Registry;
(4) ‘account information’ means all information necessary to open an account or register a verifier, including all information on representatives assigned to them;
(5) ‘competent authority’ means the authority or authorities designated by a Member State pursuant to Article 18 of Directive 2003/87/EC;
(6) ‘verifier’ means a verifier as defined in Article 3(3) of Commission Implementing Regulation (EU) 2018/2067 (2);
(7) ‘aviation allowances’ means allowances created pursuant to Article 3c(2) of Directive 2003/87/EC, including allowances, created for the same purpose, stemming from emission trading systems that are linked to the EU ETS under Article 25 of that Directive;
(8) ‘general allowances’ means all other allowances created pursuant to Directive 2003/87/EC, including allowances stemming from emission trading systems that are linked with the EU ETS pursuant to Article 25 of that Directive;
(9) ‘process’ means an automated technical means to carry out an action relating to an account or a unit in the Union Registry;
(10) ‘execution’ means the finalisation of a process proposed for execution that may result in completion if all conditions are fulfilled or in termination;
(11) ‘working day’ means any day of the year from Monday to Friday;
(12) ‘transaction’ means a process in the Union Registry that involves the transfer of an allowance or an annual emission allocation unit from one account to another account;
(13) ‘surrender’ means the accounting of an allowance by an operator or aircraft operator against the verified emissions of its installation or aircraft;
(14) ‘deletion’ means the definitive disposal of an allowance by its holder without accounting it against verified emissions;
(15) ‘money laundering’ means money laundering as defined in Article 1(3) of Directive (EU) 2015/849;
(16) ‘serious crime’ means serious crime as defined in Article 3(4) of Directive (EU) 2015/849;
(17) ‘terrorist financing’ means terrorist financing as defined in Article 1(5) of Directive (EU) 2015/849;
(18) ‘directors’ means the persons discharging managerial responsibilities as defined in Article 3(1) point (25) of Regulation (EU) No 596/2014;
(19) ‘parent undertaking’ means parent undertaking as defined in Article 2(9) of Directive 2013/34/EU of the European Parliament and of the Council (3);
(20) ‘subsidiary undertaking’ means subsidiary undertaking as defined in Article 2(10) of Directive 2013/34/EU;
(21) ‘group’ means group as defined in Article 2(11) of Directive 2013/34/EU;
(22) ‘central counterparty’ means central counterparty as defined in Article 2(1) of Regulation (EU) No 648/2012 of the European Parliament and of the Council (4);
(23) ‘ESR compliance period’ means the period from 1 January 2021 to 31 December 2030 during which the Member States are to limit their greenhouse gas emissions pursuant to Regulation (EU) 2018/842;
(24) ‘annual emission allocation unit’ means a subdivision of a Member State's annual emission allocation determined pursuant to Article 4(3) and Article 10 of Regulation (EU) 2018/842 equal to 1 tonne of carbon dioxide equivalent.
CHAPTER 2
The registries system
Article 4
Union Registry
Article 5
European Union Transaction Log
Article 6
Communication links between registries —————
Article 7
National administrators
CHAPTER 3
Accounts
Section 1
General provisions applicable to all accounts
Article 8
Accounts
Article 9
Account status
Article 10
The administering of accounts
Article 11
Notifications from the central administrator
The central administrator shall notify the account representatives and the national administrator of the proposal for execution and completion or termination of any process related to the account, and of the change of status of the account, through an automated mechanism described in the data exchange and technical specifications provided for in Article 75. Notifications shall be sent in the official language(s) of the Member State of the administrator of the account.
Section 2
Opening and updating accounts
Article 12
Opening accounts administered by the central administrator
Article 13
Opening an auction collateral delivery account in the Union Registry
For the purposes of Article 9(2) of Directive 98/26/EC, an auction collateral delivery account held in the Union Registry shall constitute the relevant account and shall be deemed to be located in and governed by the laws of the Member State referred to in Article 10(5) of this Regulation.
Article 14
Opening operator holding accounts in the Union Registry
Article 15
Opening aircraft operator holding accounts in the Union Registry
Article 16
Opening trading accounts in the Union Registry
Article 17
Opening national holding accounts in the Union Registry
The competent authority of a Member State shall instruct the national administrator to open a national holding account in the Union Registry within 20 working days of the receipt of the information set out in Annex III.
Article 18
Registering verifiers in the Union Registry
Article 19
Refusal to open an account or register a verifier
In the event of justified doubts, the national administrator may request assistance by another national administrator in carrying out the verification referred to in the first subparagraph. The administrator that has received such request may refuse it. The prospective account holder or verifier may explicitly ask the national administrator to request such assistance. The national administrator shall inform the prospective account holder or verifier of such assistance request.
A national administrator may refuse to open an account or register a verifier:
(a) if the information and documents provided are incomplete, out-of-date or otherwise inaccurate or false;
(b) if a law enforcement authority provides information or if information is available by other means to a national administrator that the prospective account holder, or, if it is a legal person, any of the directors of the prospective account holder, is under investigation or has been convicted in the preceding five years for fraud involving allowances, money laundering, terrorist financing or other serious crimes for which the account may be an instrument;
(c) if the national administrator has reasonable grounds to believe that the accounts may be used for fraud involving allowances, money laundering, terrorist financing or other serious crimes;
(d) for reasons set out in national law.
Article 20
Authorised representatives
The central administrator shall ensure that authorised representatives of accounts in the Union Registry can access the relevant accounts and have one of the following rights on behalf of the account holder:
(a) initiate processes;
(b) approve processes, if required;
(c) initiate processes and approve processes initiated by another authorised representative.
At the opening, each account shall have at least two authorised representatives with one of the following combination of rights:
(a) one authorised representative with the right to initiate processes and one with right to approve processes;
(b) one authorised representative with the right to initiate processes and approve processes initiated by another authorised representative and one with right to approve processes;
(c) one authorised representative with right to initiate processes and one with the right to initiate processes and approve processes initiated by another authorised representative;
(d) two authorised representatives with the right to initiate processes and approve processes initiated by another authorised representative.
Article 21
Nominating and approval of authorised representatives
If the prospective authorised representative has already been nominated to an account and if the account holder so requests, the national administrator may use the documentation that was submitted at the earlier nomination for the purposes of verification referred to in paragraph 4.
In the event of justified doubts, the national administrator may request assistance by another national administrator in carrying out the verification referred to in the first subparagraph. The administrator that has received such request may refuse it. The prospective account holder or verifier may explicitly ask the national administrator to request such assistance. The national administrator shall inform the prospective account holder or verifier of such assistance request.
A national administrator may refuse to approve an authorised representative:
(a) if the information and documents provided are incomplete, out-of-date or otherwise inaccurate or false;
(b) if a law enforcement authority provides information or if information is available by other means to a national administrator that the prospective representative is under investigation or has been convicted in the preceding five years for fraud involving allowances, money laundering, terrorist financing or other serious crimes for which the account may be an instrument;
(c) for reasons set out in national law.
Article 22
Updating of account information and information on authorised representatives
Article 23
Trusted account list
Section 3
Closure of accounts
Article 24
Closure of accounts
Subject to Article 29, within 10 working days of the receipt of a request from the account holder of an account other than those specified in Articles 25 and 26, the administrator shall close the account.
Article 25
Closure of operator holding accounts
The national administrator may close an operator holding account if the following conditions are fulfilled:
(a) the installation ceased operation or the greenhouse gas emissions permit was withdrawn;
(b) the year of last emission is registered in the Union Registry;
(c) verified emissions were registered for all years when the operator was included in the EU ETS;
(d) the operator of the relevant installation has surrendered an amount of allowances equal to or greater than its verified emissions;
(e) no return of excess allowances is pending pursuant to Article 48(4).
Article 26
Closure of aircraft operator holding accounts
The national administrator may close an aircraft operator holding account if the following conditions are fulfilled:
(a) notification pursuant to paragraph 1 has been made;
(b) the year of last emission is registered in the Union Registry;
(c) verified emissions were registered for all years when the aircraft operator was included in the EU ETS;
(d) the aircraft operator has surrendered an amount of allowances equal to or greater than its verified emissions;
(e) no return of excess allowances is pending pursuant to Article 50(6).
Article 27
Removing verifiers
The competent authority may also instruct the national administrator to remove a verifier from the Union Registry where one of the following conditions is fulfilled:
(a) the verifier's accreditation has expired or has been withdrawn;
(b) the verifier ceased operation.
Article 27a
Closure of the ESR Compliance Account
The central administrator shall close an ESR Compliance Account not earlier than one month after the determination of the compliance status figure for that account pursuant to Article 59f, and after giving prior notice to the account holder.
On closure of the ESR Compliance Account, the central administrator shall ensure that the Union Registry transfers the AEAs remaining in the ESR Compliance Account to the ESR Deletion Account.
Article 28
Closure of accounts and removal of authorised representatives on the administrator's initiative
In the case of operator holding accounts or aircraft operator holding accounts the competent authority or the relevant law enforcement authority may instruct the national administrator to set to blocked status those accounts for which access is suspended until the competent authority determines that the situation giving rise to the suspension no longer subsists.
Article 29
Positive balance on accounts under closure
If there is a positive balance of allowances on an account which an administrator is to close in accordance with Articles 24, 25, 26 and 28, the administrator shall request the account holder to specify another account to which such allowances shall be transferred. If the account holder has not responded to the administrator's request within 40 working days, the administrator may transfer the allowances to its national holding account or set the account status to closure pending.
Section 4
Suspension of access to accounts
Article 30
Suspension of access to accounts
An administrator may suspend the access of an authorised representative to any account or verifier in the registry or to processes to which that authorised representative would otherwise have access if the administrator has reasonable grounds to believe that the authorised representative has:
(a) attempted to access accounts or processes for which he is not authorised;
(b) repeatedly attempted to access an account or a process using an incorrect username and password; or
(c) attempted to compromise the security, the availability, the integrity or the confidentiality of the Union Registry —————, or of the data handled or stored therein.
An administrator may suspend all access of authorised representatives to a specific account or a verifier where one of the following conditions is fulfilled:
(a) the account holder died or ceased to exist as a legal person;
(b) the account holder did not pay fees;
(c) the account holder violated the terms and conditions applicable to the account;
(d) the account holder did not agree to changes in the terms and conditions set by the national administrator or the central administrator;
(e) the account holder did not notify changes to account information or provide evidence concerning the changes to account information, or evidence concerning new requirements on account information;
(f) the account holder failed to maintain compliance with the Member State requirement to have an authorised representative with a permanent residence in the Member State of the national administrator;
(g) the account holder failed to maintain compliance with the Member State requirement that the account holder have a permanent residence or registration in the Member State of the administrator of the account.
An administrator may suspend all access of authorised representatives to a specific account or verifier in any of the following cases:
(a) for a maximum period of four weeks if the administrator has reasonable grounds to believe that the account was used or will be used for fraud, money laundering, terrorist financing, corruption or other serious crimes. In this case, provisions of Article 67 shall be applied accordingly. Upon instruction from the financial intelligence unit the period may be extended;
(b) on the basis of and in accordance with national law provisions that pursue a legitimate objective.
TITLE II
SPECIFIC PROVISIONS FOR THE UNION REGISTRY FOR THE UNION EMISSIONS TRADING SYSTEM
CHAPTER 1
Verified emissions and compliance
Article 31
Verified emissions data for an installation or aircraft operator
Article 32
Blocking of accounts due to a failure to submit verified emissions
Article 33
Calculation of compliance status figures
The central administrator shall ensure that the Union Registry calculates the compliance status figure before the closure of the account pursuant to Articles 25 and 26.
CHAPTER 2
Transactions
Section 1
General
Article 34
Only transactions expressly provided for in this Regulation for each account type shall be initiated by that account type.
Article 35
Execution of transfers
A transfer to accounts indicated on the trusted accounts list proposed for execution at any other time shall be executed on the same working day at 10:00 CET, if it is proposed for execution before 10:00 CET, or on the following working day at 10:00 CET, if it is proposed for execution after 16:00 CET.
Article 36
Nature of allowances and finality of transactions
Subject to Article 58 and the reconciliation process provided for in Article 73, a transaction shall become final and irrevocable upon its finalisation pursuant to Article 74. Without prejudice to any provision of or remedy under national law that may result in a requirement or order to execute a new transaction in the Union Registry, no law, regulation, rule or practice on the setting aside of contracts or transactions shall lead to the unwinding in the registry of a transaction that has become final and irrevocable under this Regulation.
An account holder or a third party shall not be prevented from exercising any right or claim resulting from the underlying transaction that they may have in law, including to recovery, restitution or damages, in respect of a transaction that has become final in the Union Registry, for instance in case of fraud or technical error, as long as this does not lead to the reversal, revocation or unwinding of the transaction in the Union Registry.
Section 2
Creation of allowances
Article 37
Creation of allowances
Allowances created shall not be identified with a country code:
(a) For years where Union law does not yet cease to apply in that Member State by 30 April of the following year or where it is sufficiently ensured that the surrender of allowances must take place in a legally enforceable manner before the Treaties cease to apply in that Member State;
(b) If allowances were created in respect of years where ensuring compliance with Directive 2003/87/EC for emissions taking place during these years is required by an agreement setting out arrangements for the withdrawal of a Member State which has notified its intention to withdraw from the Union, and the instruments of ratification of both parties to the withdrawal agreement are deposited.
Section 3
Account transfers before auctions and allocation
Article 38
Transfer of general allowances to be auctioned
Article 39
Transfer of general allowances to be allocated free of charge
The central administrator shall, in a timely manner, transfer general allowances from the EU Total Quantity Account into the EU Allocation Account in a quantity corresponding to the sum of the allowances allocated free of charge according to the national allocation table of each Member State.
Article 40
Transfer of aviation allowances to be auctioned
Article 41
Transfer of aviation allowances to be allocated free of charge
Article 42
Transfer of aviation allowances to the special reserve
Article 43
Transfer of general allowances to the EU Total Quantity-Account
At the end of each trading period, the central administrator shall transfer all allowances remaining on the EU Allocation Account to the EU Total Quantity Account.
Article 44
Transfer of aviation allowances to the EU Aviation Total Quantity Account
At the end of each trading period, the central administrator shall transfer all allowances remaining on the EU Special Reserve Account to the EU Aviation Total Quantity Account.
Article 45
Deletion of aviation allowances
The central administrator shall ensure that, at the end of each trading period, all allowances remaining on the EU Aviation Allocation Account shall be transferred to the Union Deletion Account.
Section 4
Allocation to stationary installations
Article 46
Entry of national allocation tables into the Union Registry
Article 47
Changes to the national allocation tables
On receiving a notification pursuant to the first subparagraph, the Commission shall instruct the central administrator to make the corresponding changes to the national allocation table held in the Union Registry if it considers that the changes to the national allocation table are in conformity with Article 10c of Directive 2003/87/EC. It shall otherwise reject the changes within a reasonable period and inform the Member State concerned without delay, stating its reasons and setting out criteria to be fulfilled for a subsequent notification to be accepted.
Article 48
Free allocation of general allowances
Section 5
Allocation to aircraft operators
Article 49
Changes to the national aviation allocation tables
Article 50
Free allocation of aviation allowances
Article 51
Return of aviation allowances
When a change to the national aviation allocation table is carried out pursuant to Article 25a of Directive 2003/87/EC after the transfer of allowances to the aircraft operator holding accounts for a given year in accordance with Article 50 of this Regulation, the central administrator shall execute any transfer required by any measure adopted pursuant to Article 25a of Directive 2003/87/EC.
Section 6
Auction
Article 52
Entry of auction tables into the Union Registry
The said settlement system or clearing system shall provide two auction tables for each calendar year from 2012, one for the auctioning of general allowances and one for the auctioning of aviation allowances and shall ensure that the auction tables includes the information set out in Annex XIII.
Without prejudice to Article 53(3), the moment of submission of each such auction table or revised auction table to the Commission, shall constitute the moment of entry of a transfer order into a system, as defined in Article 2(a) of Directive 98/26/EC, pursuant to Article 3(3) of that Directive.
Article 53
Changes to the auction tables
Article 54
Auctioning of allowances
Section 7
Trading
Article 55
Transfers of allowances
Section 8
Surrender of allowances
Article 56
Surrender of allowances
An operator or aircraft operator shall surrender allowances by proposing to the Union Registry to:
(a) transfer a specified number of allowances from the relevant operator holding account or aircraft operator holding account into the Union Deletion Account;
(b) record the number and type of transferred allowances as surrendered for the emissions of the operator's installation or the emissions of the aircraft operator in the current period.
Section 9
Deletion of allowances
Article 57
Deletion of allowances
The central administrator shall ensure that the Union Registry carries out any request from an account holder pursuant to Article 12(4) of Directive 2003/87/EC to delete allowances held in the accounts of the account holder by:
(a) transferring a specified number of allowances from the relevant account into the Union Deletion Account;
(b) recording the number of transferred allowances as deleted for the current year.
Section 10
Transaction reversal
Article 58
Reversal of finalised processes initiated in error
Account holders may propose the reversal of the following transactions:
(a) surrender of allowances;
(b) deletion of allowances.
National administrators may propose the reversal of the following transactions:
(a) allocation of general allowances;
(b) allocation of aviation allowances.
The central administrator shall ensure that the Union Registry accepts the proposal for reversal made pursuant to paragraph 1, blocks the units that are to be transferred by the reversal and forwards the proposal to the central administrator provided that all of the following conditions are met:
(a) a transaction surrendering or deleting allowances to be reversed was not completed more than 30 working days prior to the account administrator's proposal in accordance with paragraph 3;
(b) after the reversal of surrendering transaction no operator or aircraft operator would become non-compliant as a result of the reversal.
The central administrator shall ensure that the Union Registry accepts the proposal for reversal made pursuant to paragraph 4, blocks the units that are to be transferred by the reversal and forwards the proposal to the central administrator provided that the following conditions are met:
(a) the destination account of the transaction to be reversed still holds the amount of units of the type that were involved in the transaction to be reversed;
(b) the allocation of general allowances to be reversed was carried out after the withdrawal date of the installation's permit or after the installation fully or partially ceased operations.
CHAPTER 3
Links with other greenhouse gas emission trading systems
Article 59
Implementation of linking arrangements
The central administrator may create accounts and processes and undertake transactions and other operations at appropriate times to implement agreements and arrangements made pursuant to Articles 25 and 25a of Directive 2003/87/EC.
TITLE IIA
SPECIFIC PROVISIONS FOR ACCOUNTING TRANSACTIONS UNDER REGULATIONS (EU) 2018/842 AND (EU) 2018/841
CHAPTER 1
Transactions under Regulation (EU) 2018/842
Article 59a
Creation of AEAs
At the beginning of the compliance period, the central administrator shall create:
(a) in the EU ESR AEA Total Quantity Account a quantity of AEAs equal to the sum of the annual emission allocations for all Member States for all the years of the compliance period as set out in Article 10(2) of Regulation (EU) 2018/842 and in the Decisions adopted pursuant to Article 4(3) and Article 10 of Regulation (EU) 2018/842;
(b) in the EU Annex II AEA Total Quantity Account a quantity of AEAs equal to the sum of all annual emission allocations for all eligible Member States for all the years of the compliance period as set out in the Decisions adopted pursuant to Articles 4(3) and (4) of Regulation (EU) 2018/842 based on the percentages notified by Member States under Article 6(3) of that Regulation.
Article 59b
Annual emission allocation units
AEAs shall be valid for the purpose of meeting the Member States' greenhouse gas emissions limitation requirements pursuant to Article 4 of Regulation (EU) 2018/842 and their commitments under Article 4 of Regulation (EU) 2018/841. They shall be transferable only pursuant to conditions laid down in Article 5(1) to (5), Article 6, Article 9(2) and Article 11 of Regulation (EU) 2018/842 and Article 12(1) of Regulation (EU) 2018/841.
Article 59c
Transfer of AEAs to each ESR Compliance Account
Article 59d
Introduction of the relevant greenhouse gas emissions data
Article 59e
Calculation of the balance of the ESR Compliance Account
Article 59f
Determination of the compliance status figures
The central administrator shall ensure that the Union Registry records the compliance status figure for each ESR Compliance Account.
Article 59g
Application of Article 9(1)(a) and (b) of Regulation (EU) 2018/842
Article 59h
Use of flexibility laid down in Article 6 of Regulation (EU) 2018/842
The central administrator shall ensure that, upon request of a Member State, the Union Registry carries out a transfer of AEAs from the EU Annex II AEA Total Quantity Account to that Member State's ESR Compliance Account for a given year of the compliance period. Such transfer shall not be carried out in any of the following cases:
(a) the Member State's request is submitted before the calculation of the balance of the ESR Compliance Account or after the determination of the compliance status figure for the given year;
(b) the Member State that made the request is not listed in Annex II to Regulation (EU) 2018/842;
(c) the requested amount exceeds the total remaining balance of the Annex II to Regulation (EU) 2018/842 amount available for that Member State as set out in the Decisions adopted pursuant to Articles 4(3) and (4) of Regulation (EU) 2018/842 and taking into account any downward revision of the amount pursuant to the second subparagraph of Article 6(3) of that Regulation;
(d) the requested amount exceeds the quantity of the excess emissions for the given year, calculated taking into account the quantity of AEAs transferred from that Member State's ESR Compliance Account for a given year to its LULUCF Compliance Account pursuant to Articles 59x(3) or 59za(2).
Article 59i
Borrowing of AEAs
The central administrator shall ensure that, upon request of a Member State, the Union Registry carries out a transfer of AEAs to that Member State's ESR Compliance Account for a given year of the compliance period from its ESR Compliance Account for the following year of the compliance period. Such transfer shall not be carried out in any of the following cases:
(a) the Member State's request is submitted before the calculation of the balance of the ESR Compliance Account or after the determination of the compliance status figure for the given year;
(b) the requested amount exceeds 10 per cent of the following year's annual emission allocation as determined pursuant to Article 4(3) and Article 10 of Regulation (EU) 2018/842 in respect of the years 2021 to 2025 and 5 per cent of the following year's annual emission allocation as determined pursuant to Article 4(3) and Article 10 of Regulation (EU) 2018/842 in respect of the years 2026 to 2029.
Article 59j
Banking of AEAs
The central administrator shall ensure that, upon request of a Member State, the Union Registry carries out a transfer of AEAs from that Member State's ESR Compliance Account for a given year of the compliance period to its ESR Compliance Account for any of the following years of the compliance period. Such transfer shall not be carried out in any of the following cases:
(a) the Member State's request is submitted before the calculation of the balance of the ESR Compliance Account for the given year;
(b) in respect of the year 2021, the requested amount exceeds the positive balance of the account as calculated pursuant to Article 59e;
(c) in respect of the years 2022 to 2029, the requested amount exceeds the positive balance of the account as calculated pursuant to Article 59e of this Regulation or 30 % of that Member State's' cumulative annual emission allocations up to that year, as determined pursuant to Article 4(3) and Article 10 of Regulation (EU) 2018/842;
(d) the status of the ESR Compliance Account initiating the transfer does not allow the transfer.
Article 59k
Use of Land Mitigation Units
The central administrator shall ensure that, upon request of a Member State, the Union Registry carries out a transfer of Land Mitigation Units from a Member State's LULUCF Compliance Account to that Member State's ESR Compliance Account. Such transfer shall not be carried out in any of the following cases:
(a) the requested amount exceeds the available quantity of LMUs eligible for transfers into the ESR Compliance Account pursuant to Article 59x or the remaining amount;
(b) the requested amount exceeds the available amount according to Annex III to Regulation (EU) 2018/842 or the remaining amount;
(c) the requested amount exceeds the quantity of the emissions for the given year less the quantity of AEAs for the given year as set out in Article 10(2) of Regulation (EU) 2018/842 and the Decisions adopted pursuant to Article 4(3) and Article 10 of that Regulation, and less the sum of all the AEAs banked from previous years to the current or any following year pursuant to Article 59j of this Regulation;
(d) that Member State has not submitted its report in accordance with the second subparagraph of Article 7(1) of Regulation (EU) No 525/2013 on its intention to use of the flexibility set out in Article 7 of Regulation (EU) 2018/842;
(e) that Member State has not complied with the Regulation (EU) 2018/841;
(f) the transfer is initiated before the calculation of the balance of the LULUCF Compliance Account of that MS or after the determination of the compliance status figure for the given compliance period pursuant to Articles 59u and 59za;
(g) the transfer is initiated before the calculation of the balance of the ESR Compliance Account of that MS or after the determination of the compliance status figure for the given year.
Article 59l
Ex ante transfers of a Member State's annual emission allocation
The central administrator shall ensure that, upon request of a Member State, the Union Registry carries out a transfer of AEAs from the ESR Compliance Account for a given year of that Member State to the ESR Compliance Account of another Member State. Such transfer shall not be carried out in any of the following cases:
(a) in respect of the years 2021 to 2025, the requested amount exceeds five per cent of the given year's annual emission allocation of the initiating Member State as determined pursuant to Article 4(3) and Article 10 of Regulation (EU) 2018/842 or the remaining amount available;
(b) in respect of the years 2026 to 2030, the requested amount exceeds ten per cent of the given year's annual emission allocation of the initiating Member State as determined pursuant to Article 4(3) and Article 10 of Regulation (EU) 2018/842 or the remaining amount available;
(c) the Member State has requested the transfer to an ESR Compliance Account for a year before the given year;
(d) the status of the ESR Compliance Account initiating the transfer does not allow the transfer.
Article 59m
Transfers after the calculation of the balance of the ESR Compliance Account
The central administrator shall ensure that, upon request of a Member State, the Union Registry carries out a transfer of AEAs from the ESR Compliance Account for a given year of that Member State to the ESR Compliance Account of another Member State. Such transfer shall not be carried out in any of the following cases:
(a) the Member State's request is submitted before the calculation of the balance of the account pursuant to Article 59e;
(b) the requested amount exceeds the positive balance of the account as calculated pursuant to Article 59e or the remaining amount;
(c) the status of the ESR Compliance Account initiating the transfer does not allow the transfer.
Article 59n
Safety Reserve
Upon introduction of the relevant greenhouse gas emissions data pursuant to Article 59d of this Regulation for the year 2030, the central administrator shall create in the EU ESR Safety Reserve Account a quantity of additional AEAs equal to the difference between 70 % of the sum of reviewed emissions for the year 2005 of all Member States as determined following the methodology in the Decision adopted pursuant to Article 4(3) of Regulation (EU) 2018/842 and the sum of the relevant reviewed greenhouse gas emissions data for all Member States for the year 2030. Such amount shall be between 0 and 105 million AEAs.
Article 59o
First round of distribution of the Safety Reserve
The central administrator shall ensure that, upon request of a Member State, the Union Registry carries out a transfer of AEAs from the EU ESR Safety Reserve Account to that Member State's ESR Compliance Account for any of the years from 2026 to 2030 as required by the Member State. Such transfers shall not be carried out in any of the following cases:
(a) the request refers to an ESR Compliance Account for a year other than the years 2026 to 2030;
(b) the Member State's request is made before the calculation of the balance for the year 2030;
(c) the Member State's request is made less than 6 weeks before the determination of the compliance status figure for the ESR Compliance Account for the year 2026;
(d) the request was made by a Member State which is not listed in the Decision published pursuant to Article 11(5) of Regulation (EU) 2018/842;
(e) the requested amount exceeds 20 % of that Member State's overall overachievement in the period from 2013 to 2020 as determined in the Decision published pursuant to Article 11(5) of Regulation (EU) 2018/842 or the amount as reduced pursuant to paragraph 3 of this Article, or the remaining amount available;
(f) the quantity of AEAs sold to other Member States pursuant to Articles 59l and 59m exceeds the quantity of AEAs acquired from other Member States pursuant to Articles 59l and 59m;
(g) the requested amount exceeds the quantity of the excess emissions for the given year when taking into account the following: (i) the quantity of AEAs for the given year as set out in the Decisions adopted pursuant to Article 4(3) and Article 10 of Regulation (EU) 2018/842; (ii) the quantity of AEAs acquired to or sold from the ESR Compliance Account for the given year, pursuant to Articles 59l and 59m; (iii) the full quantity of AEAs banked from previous years to the current or any following years pursuant to Article 59j; (iv) the total quantity of AEAs allowed for borrowing to that year under Article 59i; (v) the quantity of LMUs eligible for the transfers into the ESR Compliance Accounts pursuant to Article 59x or the remaining amount available pursuant to Article 59m.
Article 59p
Second round of distribution of the Safety Reserve
Where the sum referred in Article 59o(2) is lower than the total quantity of AEAs in the EU ESR Safety Reserve Account, the central administrator shall ensure that the Union Registry authorises additional requests from Member States provided that:
(a) Member State's request is made at the earliest six weeks before the determination of the compliance status figure for the year 2026 but no later than 3 weeks before the determination of the compliance status figure for the year 2026;
(b) the request was made by a Member State which is listed in the Decision published pursuant to Article 11(5) of Regulation (EU) 2018/842;
(c) the quantity of AEAs sold to other Member States pursuant to Articles 59l and 59m does not exceed the quantity of AEAs acquired from other Member States pursuant to Articles 59l and 59m;
(d) the transferred amount does not exceed the quantity of the excess emissions for the given year when taking into account all the amounts listed under Article 59o(1)(g) and the quantity of AEAs received pursuant to Article 59o.
Article 59q
Adjustments
Article 59r
Transfers of previously banked AEAs
The central administrator shall ensure that, upon request of a Member State, the Union Registry carries out a transfer of AEAs to a Member State's ESR Compliance Account for a given year of the compliance period from its ESR Compliance Account for any of the following years of the compliance period. Such transfer shall not be carried out where:
(a) the requested amount exceeds the quantity of AEAs banked pursuant to Article 59j in the ESR Compliance Account from which the transfer is intended;
(b) the Member State's request is made before the calculation of the balance or after the determination of the compliance status figure of the ESR Compliance Account to which the transfer is intended.
Article 59s
Execution and reversal of transfers
TITLE III
COMMON TECHNICAL PROVISIONS
CHAPTER 1
Technical Requirements Of The Union Registry
Section 1
Availability
Article 60
Availability and reliability of the Union Registry —————
The central administrator shall take all reasonable steps to ensure that:
(a) the Union Registry is available for access by account representatives and national administrators 24 hours a day, 7 days a week;
(b) the communication links referred to in Article 6 ————— are maintained 24 hours a day, 7 days a week;
(c) backup hardware and software necessary in the event of a breakdown in operations of the primary hardware and software is provided for;
(d) the Union Registry responds promptly to requests made by account representatives.
Article 61
Helpdesks
Section 2
Security and authentication
Article 62
Authentication of the Union Registry
The identity of the Union Registry shall be authenticated ————— having regard to the data exchange and technical specifications provided for in Article 75.
Article 63
Accessing accounts in the Union Registry
Article 64
Authentication and authorisation in the Union Registry
Article 65
Suspension of all access due to a security breach or a security risk
The central administrator shall promptly inform all national administrators about the suspension, its reasons and the likely duration.
Article 66
Suspension of access to allowances in the case of a suspected fraudulent transaction
A national administrator or a national administrator acting on instruction of the competent authority or a relevant authority under national law may suspend access to allowances in the part of the Union Registry it administers in any of the following cases:
(a) for a maximum period of four weeks if it suspects that the allowances have been the subject of a transaction constituting fraud, money laundering, terrorist financing, corruption or other serious crime;
(b) if suspension is on the basis of and in accordance with national law provisions that pursue a legitimate objective.
For the purposes of point (a) of the first subparagraph, provisions of Article 67 shall be applied accordingly. Upon instruction from the financial intelligence unit the period may be extended.
Article 67
Cooperation with relevant competent authorities and notification of money laundering, terrorist financing or criminal activity
The national administrator, its directors and its employees, shall cooperate fully with the financial intelligence unit (FIU) referred to in Article 32 of Directive (EU) 2015/849 by promptly:
(a) informing the FIU, on their own initiative, where they know, suspect or have reasonable grounds to suspect that money laundering, terrorist financing or criminal activity is being or has been committed or attempted;
(b) providing the FIU, at its request, with all necessary information, in accordance with the procedures established by the applicable legislation.
Article 68
Suspension of processes
Article 69
Suspension of linking agreements
In case of suspension or termination of an agreement under Article 25 of Directive 2003/87/EC, the central administrator shall take the appropriate measures in accordance with the agreement.
Section 3
Automated checking, recording and completing of processes
Article 70
Automated checking of processes
Article 71
Detection of discrepancies
In the case of processes completed through the direct communication link referred to in Article 6(2), the central administrator shall ensure that the Union Registry terminates any processes where it identifies discrepancies upon conducting the automated checks referred to in Article 72(2), and informs the administrator of the accounts involved in the terminated transaction thereof. The central administrator shall ensure that the Union Registry immediately informs the relevant account holders that the process has been terminated by returning an automated check response code.
Article 72
Detection of discrepancies within the Union Registry
Article 73
Reconciliation – detection of inconsistencies by the Union Registry
Article 74
Finalisation of processes
Section 4
Specifications and change management
Article 75
Data exchange and technical specifications
Article 76
Change and release management
If a new version or release of the Union Registry software is required, the central administrator shall ensure that the testing procedures set out in the data exchange and technical specifications provided for in Article 75 are completed —————.
CHAPTER 2
Records, reports, confidentiality and fees
Article 77
Processing of information and personal data
Article 78
Records
Article 79
Reporting and availability of information
Article 80
Confidentiality
The first subparagraph also applies to any information gathered pursuant to this Regulation and held by the central administrator or the national administrator.
The central administrator or national administrator may provide data stored in the Union Registry ————— or gathered pursuant to this Regulation to the following entities:
(a) the police or another law enforcement or judicial authority, tax authorities of a Member State and the European Public Prosecutor’s Office (EPPO);
(b) the European Anti-fraud Office of the European Commission;
(c) the European Court of Auditors;
(d) Eurojust;
(e) the competent authorities referred to in Article 48 of Directive (EU) 2015/849;
(f) the competent authorities referred to in Article 67 of Directive 2014/65/EU;
(g) the competent authorities referred to in Article 22 of Regulation (EU) No 596/2014;
(h) European Securities and Markets Authority, established by Regulation (EU) No 1095/2010 of the European Parliament and of the Council (6);
(i) Agency for the Cooperation of Energy Regulators established by Regulation (EC) No 713/2009 of the European Parliament and of the Council (7)
(j) competent national supervisory authorities;
(k) the national administrators of Member States and the competent authorities referred to in Article 18 of Directive 2003/87/EC;
(l) the authorities mentioned in Article 6 of Directive 98/26/EC;
(m) the European Data Protection Supervisor and the competent national data protection authorities.
Without prejudice to requirements of national criminal or taxation law, the central administrator, the national administrators or other authorities, bodies natural or legal persons, which receive confidential information pursuant to this Regulation, may use it only in the performance of their duties and for the exercise of their functions, in the case of the central administrator and the national administrators, within the scope of this Regulation or, in the case of other authorities, bodies or natural or legal persons, for the purpose for which such information was provided to them and/or in the context of administrative or judicial proceedings specifically relating to the exercise of those functions.
Any confidential information received, exchanged or transmitted pursuant to this Regulation shall be subject to the conditions laid down in this Article. Nevertheless, this Article shall not prevent the central administrator and the national administrators from exchanging or transmitting confidential information in accordance with this Regulation.
This Article shall not prevent the central administrator and the national administrators from exchanging or transmitting, in accordance with national law, confidential information that has not been received from the central administrator or a national administrator of another Member State.
National administrators shall inform the persons concerned about the fact that their identity was shared with other national administrators and about the duration of this information sharing.
The persons concerned may object to the information sharing at the competent authority or the relevant authority under national law within 30 calendar days. The competent authority or the relevant authority shall instruct the national administrator either to stop sharing the information or maintain the sharing of information in a reasoned decision, subject to requirements of national law.
The persons concerned may require the national administrator sharing information pursuant to the first subparagraph to present them the personal data that was shared concerning them. National administrators shall comply with such requests within 20 working days of receiving the request.
Article 81
Fees
Article 82
Interruption of operation
The central administrator shall ensure that interruptions to the operation of the Union Registry are kept to a minimum by taking all reasonable steps to ensure the availability and security of the Union Registry ————— within the meaning of Decision (EU, Euratom) 2017/46 and by providing for robust systems and procedures to safeguard all information.
TITLE IV
TRANSITIONAL AND FINAL PROVISIONS
Article 83
Implementation
Member States shall bring into force the laws, regulations and administrative provisions necessary to implement this Regulation, and in particular for national administrators to comply with their obligations to verify and review information submitted pursuant to Articles 19(1), 21(4) and 22(4).
Article 84
Further use of accounts
Article 85
Use restrictions
Article 86
Provision of new account information
Account information required by this Regulation that was not required by Regulation (EU) No 389/2013 shall be submitted to national administrators at the latest during the next review referred to in Article 22(4).
Article 87
Amendments to Regulation (EU) No 389/2013
Regulation (EU) No 389/2013 is amended as follows:
(1) in Article 7 the following paragraph 4 is added: ‘4. The central administrator shall ensure that the Union Registry maintains a communication link with the registries of greenhouse gas emissions trading systems with whom a linking agreement is in force in accordance with Article 25 of Directive 2003/87/EC for the purposes of communicating transactions with allowances.’;
(2) in Article 56 the following paragraphs 4 and 5 are added: ‘4. Where an agreement pursuant to Article 25 of Directive 2003/87/EC is in force and requires transferring aviation allowances to aircraft operators holding accounts in the registry of another greenhouse gas emissions trading system, the central administrator, in cooperation with the administrator of the other registry, shall ensure that the Union Registry transfers those aviation allowances from the EU Aviation Allocation Account to the corresponding accounts in the other registry.
Where an agreement pursuant to Article 25 of Directive 2003/87/EC is in force and requires transferring aviation allowances corresponding to another greenhouse gas emissions trading system to aircraft operators holding accounts in the Union Registry, the central administrator, in cooperation with the administrator of the other registry, shall ensure that the Union Registry transfers those aviation allowances from the corresponding accounts of the other registry to the aircraft operator holding accounts in the Union Registry, upon approval by the competent authority responsible for the administration of the other greenhouse gas emissions trading system.’;
(3) in Article 67 the following paragraph 5 is added: ‘5. Where an agreement is in force in accordance with Article 25 of Directive 2003/87/EC, paragraphs 1, 2 and 3 of this Article shall apply to units issued under the greenhouse gas emissions trading system linked to the EU ETS.’;
(4) Article 71 is replaced by the following: ‘Article 71 Implementation of linking arrangements The central administrator may create accounts and processes and undertake transactions and other operations at appropriate times to implement agreements and arrangements made pursuant to Articles 25 and 25a of Directive 2003/87/EC.’;
(5) the following Article 99a is inserted: ‘Article 99a Suspension of linking agreements In case of suspension or termination of an agreement under Article 25 of Directive 2003/87/EC, the central administrator shall take the measures in accordance with the agreement.’;
(6) in Article 105, the following paragraph 3 is added: ‘3. Standards developed in accordance with agreements under Article 25 of Directive 2003/87/EC shall be consistent with the data exchange and technical specifications drawn up in accordance with paragraphs 1 and 2.’;
(7) Article 108 is replaced by the following: ‘Article 108 Records
The central administrator shall ensure that the Union Registry stores records concerning all processes, log data and account holders for five years after the closure of an account.
Personal data shall be removed from the records after five years of the closure of an account or after five years of the closure of business relationship, as defined in Article 3(13) of Directive (EU) 2015/849, with the natural person.
Personal data may be retained, with access restricted to the central administrator, for additional five years only for the purposes of investigation, detection, prosecution, tax administration or enforcement, auditing and financial supervision of activities involving allowances, or of money laundering, terrorism financing, other serious crime or market abuse for which the accounts in the Union Registry may be an instrument, or of breaches of Union or national law ensuring the functioning the EU ETS.
For the purposes of investigation, detection, prosecution, tax administration or enforcement, auditing and financial supervision of activities involving allowances, or of money laundering, terrorism financing, other serious crime or market abuse for which the accounts in the Union Registry may be an instrument, or of breaches of Union or national law ensuring the functioning the EU ETS, personal data controlled by national administrators may be retained after the closure of the business relationship until the end of a period corresponding to the maximum prescription period of these offences laid down in the national law of the national administrator.
Account information containing personal data, gathered pursuant to the provisions of this Regulation and not stored in the Union Registry or the EUTL shall be retained according to the provisions of this Regulation.
The central administrator shall ensure that national administrators are able to access, query and export all records held in the Union Registry in relation to accounts that are or were administered by them.’
(8) in Annex XIV, the following point 4a is inserted: ‘4a.On 1 May each year, the following information shall be published on agreements which are in force pursuant to Article 25 of Directive 2003/87/EC recorded by the EUTL by 30 April: (a) holdings of allowances issued in the linked emissions trading system on all accounts in the Union Registry; (b) number of allowances issued in the linked emissions trading system used for compliance in the EU ETS; (c) sum of allowances issued in the linked emissions trading system that were transferred to accounts in the Union Registry in the preceding calendar year; (d) sum of allowances that were transferred to accounts in the linked emissions trading system in the preceding calendar year.’.
Article 88
Repeal
Regulation (EU) No 389/2013 is repealed with effect from 1 January 2021.
However, Regulation (EU) No 389/2013 shall continue to apply until 1 January 2026 to all operations required in relation to the trading period between 2013 and 2020, to the second commitment period of the Kyoto Protocol and to the compliance period as defined in Article 3(30) of that Regulation.
Article 89
Entry into force and application
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
It shall apply from 1 January 2021, with the exception of Article 87, which shall apply from the day of entry into force.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
ANNEX I
| Account type name | Account holder | Account Administrator | No of accounts of this type | Allowances | Units from ETS linked under Article 25 of Directive 2003/87/EC | |
|---|---|---|---|---|---|---|
| General allowances | Aviation allowances | |||||
| I. ETS management accounts in the Union Registry | ||||||
| EU Total Quantity Account | EU | central administrator | 1 | Yes | No | No |
| EU Aviation Total Quantity Account | EU | central administrator | 1 | No | Yes | No |
| EU Auction Account | EU | central administrator | 1 | Yes | No | No |
| EU Allocation Account | EU | central administrator | 1 | Yes | No | No |
| EU Aviation Auction Account | EU | central administrator | 1 | No | Yes | No |
| EU Special Reserve Account | EU | central administrator | 1 | No | Yes | No |
| EU Aviation Allocation Account | EU | central administrator | 1 | No | Yes | No |
| Union Deletion Account | EU | central administrator | 1 | Yes | Yes | Yes |
| Auction Collateral Delivery Account | Auctioneer, Auction platform, Clearing System or Settlement System | national administrator that has opened the account | one or more for each auction platform | Yes | Yes | No |
| II. ETS holding accounts in the Union Registry | ||||||
| Operator holding account | Operator | national administrator of the Member State where installation is located | one for each installation | Yes | Yes | Yes |
| Aircraft operator holding account | Aircraft operator | national administrator of the Member State administering the aircraft operator | one for each aircraft operator | Yes | Yes | Yes |
| National holding account | Member State | national administrator of the Member State holding the account | one or more for each Member State | Yes | Yes | Yes |
| III. ETS trading accounts in the Union Registry | ||||||
| Trading account | Person | national administrator or central administrator that has opened the account | as approved | Yes | Yes | Yes |
| Account type name | Account holder | Account Administrator | No. of accounts of this type | AEA | Accounted emissions/accounted removals | LMU |
| --- | --- | --- | --- | --- | --- | --- |
| EU ESR AEA Total Quantity Account | EU | central administrator | 1 | Yes | No | No |
| ESR Deletion Account | EU | central administrator | 1 | Yes | No | Yes |
| EU Annex II AEA Total Quantity Account | EU | central administrator | 1 | Yes | No | No |
| EU ESR Safety Reserve Account | EU | central administrator | 1 | Yes | No | No |
| ESR Compliance Account | Member State | central administrator | 1 for each of the 10 compliance years for each Member State | Yes | No | Yes |
ANNEX II
Terms and conditions
Payment of fees
1.The terms and conditions regarding any registry fees for establishing and maintaining accounts and registering and maintaining verifiers.
Modification of core terms and conditions
2.Modification of the core terms to reflect changes to this Regulation or changes to domestic legislation.
Dispute resolution
3.Provisions relating to disputes between account holders and choice of court for national administrator.
Responsibility and liability
4.The limitation of liability for the national administrator.
5.The limitation of liability for the account holder.
ANNEX III
Information to be submitted with requests for opening an account
1.The information set out in Table III-I.
| A | B | C | D | E | F | |
|---|---|---|---|---|---|---|
| Item No. | Account detail item | Mandatory or Optional? | Type | Can be updated? | Update requires the approval of the administrator? | Displayed on the public website? |
| 1 | Account type | M | Choice | No | n.a. | Yes |
| 2 | Account holder name | M | Free | Yes | Yes | Yes |
| 3 | Account name (given by account holder) | M | Free | Yes | No | Yes |
| 4 | Account holder's address – country | M | Choice | Yes | Yes | Yes |
| 5 | Account holder's address — region or state | O | Free | Yes | Yes | Yes |
| 6 | Account holder's address – city | M | Free | Yes | Yes | Yes |
| 7 | Account holder's address – postcode | M | Free | Yes | Yes | Yes |
| 8 | Account holder's address – line 1 | M | Free | Yes | Yes | Yes |
| 9 | Account holder's address – line 2 | O | Free | Yes | Yes | Yes |
| 10 | Account holder's company registration number | M | Free | Yes | Yes | Yes |
| 11 | Account holder's telephone 1 | M | Free | Yes | No | No (*1) |
| 12 | Account holder's telephone 2 | M | Free | Yes | No | No (*1) |
| 13 | Account holder's email address | M | Free | Yes | No | No (*1) |
| 14 | Date of birth (for natural persons) | M for natural persons | Free | No | n.a. | No |
| 15 | Place of birth – city (for natural persons) | M for natural persons | Free | No | n.a. | No |
| 16 | Place of birth — country | O | Free | No | n.a. | No |
| 17 | Type of document supporting identity (for natural persons) | M | Choice | Yes | Yes | No |
| 18 | Identity document number (for natural persons) | M | Free | Yes | Yes | No |
| 19 | Identity document expiry date | M where assigned | Free | Yes | Yes | No |
| 20 | VAT registration number with country code | M where assigned | Free | Yes | Yes | No |
| 21 | Legal Entity Identifier in accordance with Article 26 of Regulation (EU) No 600/2014 | M where assigned | Preset | Yes | No | Yes |
| (*1) The account holder may decide that the information is displayed on the public website. |
ANNEX IV
Information to be provided for opening an auction delivery account or a trading account
1.The information set out in Table III-I of Annex III.
2.Proof that the person requesting to open an account has an open bank account in a Member State of the European Economic Area.
3.Evidence to support the identity of the natural person requesting to open an account, which may be a copy of one of the following:
(a) an identity card issued by a State that is a member of the European Economic Area or the Organisation for Economic Cooperation and Development;
(b) a passport;
(c) a document that is accepted as a personal identification document under the national law of the national administrator administering the account.
4.Evidence to support the address of the permanent residence of the natural person account holder, which may be a copy of one of the following:
(a) the identity document submitted under point 3, if it contains the address of the permanent residence;
(b) any other government-issued identity document that contains the address of permanent residence;
(c) if the country of permanent residence does not issue identity documents that contain the address of permanent residence, a statement from the local authorities confirming the nominee's permanent residence;
(d) any other document that is customarily accepted in the Member State of the administrator of the account as evidence of the permanent residence of the nominee.
5.The following documents in case of a legal person requesting to open an account:
(a) a document proving the registration of the legal entity;
(b) bank account details;
(c) a confirmation of VAT registration;
(d) the name, date of birth and nationality of the legal entity's beneficial owner as defined in point (6) of Article 3 of Directive (EU) 2015/849 including the type of ownership or control they are exercising;
(e) list of directors;
(f) account holders that are part of a group shall provide a document clearly identifying the structure of the group.
For the purposes of point (f), where the document identifying the structure of the group is a copy, a public notary or other similar person specified by the national administrator shall certify that copy as a true copy. A certified copy that is issued outside the Member State requesting a copy shall be legalised, except where otherwise provided for by national law. The date of the certification or legalisation shall not be more than three months prior to the date of application.
6.If a legal person requests to open an account, national administrators may ask for the submission of the following additional documents:
(a) a copy of the instruments establishing the legal entity;
(b) a copy of the annual report or of the latest audited financial statements, or if no audited financial statements available, a copy of the financial statements stamped by the tax office or the financial director.
7.Evidence to support the registered address of the legal person account holder, if this is not clear from the document submitted in accordance with point 5.
8.The criminal record, or any other document that is accepted by the administrator of the account as criminal record, of the natural person requesting to open an account.
If a legal person requests the opening of an account, the national administrator may request the criminal record, or any other document that is accepted by the administrator of the account as criminal record, of the beneficial owner and/or the directors of this legal person. If national administrator requests the criminal record, the justification for such request shall be recorded.
Instead of requesting the submission of a criminal record, the national administrator may request the competent authority for keeping criminal records to provide the relevant information electronically, in accordance with national law.
Documents submitted under this point may not be retained after the opening of the account.
9.If a document is provided in original to the national administrator, it may make a copy of it and indicate its authenticity on the copy.
10.A copy of a document may be submitted as evidence under this Annex if it is certified as a true copy by a notary public or other similar person specified by the national administrator. Without prejudice to the rules set out in Regulation (EU) 2016/1191, regarding documents issued outside the Member State where the copy of the document is submitted, the copy shall be legalised, except otherwise provided for by national law. The date of the certification or legalisation shall not be more than three months prior to the date of application.
11.The administrator of the account may require that the documents submitted be accompanied with a certified translation into a language specified by the administrator.
12.Instead of obtaining paper documents proving information required under this Annex, national administrators may use digital tools to retrieve the relevant information, provided that such tools are authorised under national law to provide that information.
ANNEX V
Additional information to be provided for registering verifiers
A document proving that the verifier requesting registration is accredited as a verifier in accordance with Article 15 of Directive 2003/87/EC.
ANNEX VI
Information to be provided for opening an operator holding account
1.The information set out in Table III-I of Annex III.
2.Under the data provided in accordance with Table III-I of Annex III, the operator of the installation shall be named the account holder. The name provided for the account holder should be identical to name of the natural or legal person that is the holder of the relevant greenhouse gas permit.
3.If the account holder is part of a group, it shall provide a document clearly identifying the structure of the group. If that document is a copy, it shall be certified as a true copy by a notary public or other similar person specified by the national administrator. If the certified copy is issued outside the Member State requesting a copy, the copy shall be legalised, except otherwise provided for by national law. The date of the certification or legalisation shall not be more than three months prior to the date of application.
4.The information set out in Table VI-I and VI-II of this Annex.
5.If a legal person requests to open an account, national administrators may ask for the submission of the following additional documents:
(a) a document proving the registration of the legal entity;
(b) bank account details;
(c) a confirmation of VAT registration;
(d) the name, date of birth and nationality of the legal entity's beneficial owner as defined in Article 3(6) of Directive (EU) 2015/849 including the type of ownership or control they are exercising;
(e) a copy of the instruments establishing the legal entity;
(f) a copy of the annual report or of the latest audited financial statements, or if no audited financial statements available, a copy of the financial statements stamped by the tax office or the financial director.
6.Instead of obtaining paper documents proving information required under this Annex, national administrators may use digital tools to retrieve the relevant information, provided that such tools are authorised under national law to provide that information.
| A | B | C | D | E | F | |
|---|---|---|---|---|---|---|
| Item No. | Account detail item | Mandatory or Optional? | Type | Can be updated? | Update requires the approval of the administrator? | Displayed on the public website? |
| 1 | Permit ID | M | Free | Yes | Yes | Yes |
| 2 | Permit entry into force date | M | Free | Yes | — | Yes |
| 3 | Installation name | M | Free | Yes | Yes | Yes |
| 4 | Installation activity type | M | Choice | Yes | Yes | Yes |
| 5 | Installation address – country | M | Preset | Yes | Yes | Yes |
| 6 | Installation address — region or state | O | Free | Yes | Yes | Yes |
| 7 | Installation address – city | M | Free | Yes | Yes | Yes |
| 8 | Installation address – postcode | M | Free | Yes | Yes | Yes |
| 9 | Installation address – line 1 | M | Free | Yes | Yes | Yes |
| 10 | Installation address – line 2 | O | Free | Yes | Yes | Yes |
| 11 | Installation telephone 1 | M | Free | Yes | No | No |
| 12 | Installation telephone 2 | M | Free | Yes | No | No |
| 13 | Installation email address | M | Free | Yes | No | No |
| 14 | Name of parent undertaking | M Where assigned | Free | Yes | No | Yes |
| 15 | Name of subsidiary undertaking | M Where assigned | Free | Yes | No | Yes |
| 16 | Account holder ID of the parent undertaking (given by the Union Registry) | M Where assigned | Preset | Yes | No | No |
| 17 | EPRTR identification number | M Where assigned | Free | Yes | No | Yes |
| 18 | Latitude | O | Free | Yes | No | Yes |
| 19 | Longitude | O | Free | Yes | No | Yes |
| 20 | Year of first emission | M | Free | Yes | ||
| A | B | C | D | E | F | |
| --- | --- | --- | --- | --- | --- | --- |
| Item No. | Account detail item | Mandatory or Optional? | Type | Can be updated? | Update requires the approval of the administrator? | Displayed on the public website? |
| 1 | Contact person within Member State first name | O | Free | Yes | No | No |
| 2 | Contact person within Member State last name | O | Free | Yes | No | No |
| 3 | Contact person address – country | O | Preset | Yes | No | No |
| 4 | Contact person address – region or state | O | Free | Yes | No | No |
| 5 | Contact person address – city | O | Free | Yes | No | No |
| 6 | Contact person address – postcode | O | Free | Yes | No | No |
| 7 | Contact person address – line 1 | O | Free | Yes | No | No |
| 8 | Contact person address – line 2 | O | Free | Yes | No | No |
| 9 | Contact person telephone 1 | O | Free | Yes | No | No |
| 10 | Contact person telephone 2 | O | Free | Yes | No | No |
| 11 | Contact person email address | O | Free | Yes | No | No |
ANNEX VII
Information to be provided for opening an aircraft operator holding account
1.The information set out in Table III-I of Annex III and VII-I of Annex VII.
2.Under the data provided in accordance with Table III-I, the aircraft operator shall be named as the account holder. The name recorded for the account holder shall be identical to the name in the Monitoring Plan. In case the name in the Monitoring Plan is obsolete, the name in the trading registry or the name used by Eurocontrol shall be used.
3.If the account holder is part of a group, it shall provide a document clearly identifying the structure of the group. If that document is a copy, this shall be certified as a true copy by a notary public or other similar person specified by the national administrator. If the certified copy is issued outside the Member State requesting a copy, the copy shall be legalised, except otherwise provided for by national law. The date of the certification or legalisation shall not be more than three months prior to the date of application.
4.The call sign is International Civil Aviation Organisation (ICAO) designator in box 7 of the flight plan or, if not available, the registration marking of the aircraft.
5.If a legal person requests to open an account, national administrators may ask for the submission of the following additional documents:
(a) a document proving the registration of the legal entity;
(b) bank account details;
(c) a confirmation of VAT registration;
(d) the name, date of birth and nationality of the legal entity's beneficial owner as defined in Article 3(6) of Directive (EU) 2015/849 including the type of ownership or control they are exercising;
(e) a copy of the instruments establishing the legal entity;
(f) a copy of the annual report or of the latest audited financial statements, or if no audited financial statements available, a copy of the financial statements stamped by the tax office or the financial director.
6.Instead of obtaining paper documents proving information required under this Annex, national administrators may use digital tools to retrieve the relevant information, provided that such tools are authorised under national law to provide that information.
| A | B | C | D | E | F | |
|---|---|---|---|---|---|---|
| Item No. | Account detail item | Mandatory or Optional? | Type | Can be updated? | Update requires the approval of the administrator? | Displayed on the public website? |
| 1 | Unique code under Commission Regulation 748/2009 | M | Free | Yes | Yes | Yes |
| 2 | Call sign (ICAO designator) | O | Free | Yes | Yes | Yes |
| 3 | Monitoring plan ID | M | Free | Yes | Yes | Yes |
| 4 | Monitoring plan – first year of applicability | M | Free | Yes | Yes | Yes |
ANNEX VIII
Information concerning authorised representatives to be provided to the administrator of the account
1.The information set out in Table VIII-I of Annex VIII.
| A | B | C | D | E | F | |
|---|---|---|---|---|---|---|
| Item No. | Account detail item | Mandatory or Optional? | Type | Can be updated? | Update requires the approval of the administrator? | Displayed on the public website? |
| 1 | First name | M | Free | Yes | Yes | No |
| 2 | Last name | M | Free | Yes | Yes | No |
| 3 | Title | O | Free | Yes | No | No |
| 4 | Job title | O | Free | Yes | No | No |
| 5 | Employer name | O | Free | Yes | No | No |
| 6 | Department at the employer | O | Free | Yes | No | No |
| 7 | Country | M | Preset | No | n.a. | No |
| 8 | Region or state | O | Free | Yes | Yes | No |
| 9 | City | M | Free | Yes | Yes | No |
| 10 | Postcode | M | Free | Yes | Yes | No |
| 11 | Address – line 1 | M | Free | Yes | Yes | No |
| 12 | Address – line 2 | O | Free | Yes | Yes | No |
| 13 | Telephone 1 | M | Free | Yes | No | No |
| 14 | Mobile phone | M | Free | Yes | Yes | No |
| 15 | Email address | M | Free | Yes | Yes | No |
| 16 | Date of birth | M | Free | No | n.a. | No |
| 17 | Place of birth – city | M | Free | No | n.a. | No |
| 18 | Place of birth – country | M | Free | No | n.a. | No |
| 19 | Type of document supporting identity | M | Choice | Yes | Yes | No |
| 20 | Identity document number | M | Free | Yes | Yes | No |
| 21 | Identity document expiry date | M Where assigned | Free | Yes | Yes | No |
| 22 | National registration number | O | Free | Yes | Yes | No |
| 23 | Preferred language | O | Choice | Yes | No | No |
| 24 | Rights as authorised representative | M | Multiple Choice | Yes | Yes | No |
2.A duly signed statement from the account holder indicating that it wishes to nominate a particular person as authorised representative, confirming that the authorised representative has the right to initiate, to approve, to initiate and approve transactions on behalf of the account holder or ‘read only’ access (as set out in paragraphs 1 and 5 of Article 20 respectively).
3.Evidence to support the identity of the nominee, which may be a copy of one of the following:
(a) an identity card issued by a state that is a member of the European Economic Area or the Organisation for Economic Cooperation and Development;
(b) a passport;
(c) a document that is accepted as a personal identification document under the national law of the national administrator administering the account.
4.Evidence to support the address of the permanent residence of the nominee, which may be a copy of one of the following:
(a) the identity document submitted under point 3., if it contains the address of the permanent residence;
(b) any other government-issued identity document that contains the address of permanent residence;
(c) if the country of permanent residence does not issue identity documents that contain the address of permanent residence, a statement from the local authorities confirming the nominee's permanent residence;
(d) any other document that is customarily accepted in the Member State of the administrator of the account as evidence of the permanent residence of the nominee;
5.The criminal record, or any other document that is accepted by the administrator of the account as criminal record, of the nominee, except for authorised representatives of verifiers.
Instead of requesting the submission of a criminal record, the national administrator may request the competent authority for keeping criminal records to provide the relevant information electronically, in accordance with national law.
Documents submitted under this point may not be retained after the nomination of the account representative has been approved.
6.If a document is provided in original to the national administrator, it may make a copy of it and indicate its authenticity on the copy.
7.A copy of a document may be submitted as evidence under this Annex if it is certified as a true copy by a notary public or other similar person specified by the national administrator. Without prejudice to the rules set out in Regulation (EU) 2016/1191, regarding documents issued outside the Member State where the copy of the document is submitted, the copy shall be legalised, except otherwise provided for by national law. The date of the certification or legalisation shall not be more than three months prior to the date of application.
8.The administrator of the account may require that the documents submitted be accompanied with a certified translation into a language specified by the national administrator.
9.Instead of obtaining paper documents proving information required under this Annex, national administrators may use digital tools to retrieve the relevant information, provided that such tools are authorised under national law to provide that information.
ANNEX IX
Formats for submitting annual emissions data
1.Emissions data for operators shall contain the information set out in Table IX-I, having regard to the electronic format for submitting emissions data described in the data exchange and technical specifications provided for in Article 75.
| 1 | Installation ID: | ||
| 2 | Reporting year | ||
| Greenhouse Gas Emissions | |||
| in tons | in tons of CO2eq | ||
| 3 | CO2 emissions | ||
| 4 | N2O emissions | ||
| 5 | PFC emissions | ||
| 6 | Total emissions | — | Σ (C3 + C4 + C5) |
2.Emissions data for aircraft operators shall contain the information set out in Table IX-II, having regard to the electronic format for submitting emissions data described in the data exchange and technical specifications provided for in Article 75.
| 1 | Aircraft operator ID: | |
| 2 | Reporting year | |
| Greenhouse Gas Emissions | ||
| in tons of CO2 | ||
| 3 | Domestic emissions (Relates to all flights which departed from an aerodrome situated in the territory of a Member State and arrived at an aerodrome situated in the territory of the same Member State) | |
| 4 | Non domestic emissions (Relates to all flights which departed from an aerodrome situated in the territory of a Member State and arrived at an aerodrome situated in the territory of another Member State) | |
| 5 | Total emissions | Σ (C3 + C4) |
ANNEX X
National allocation table
| Row No | Quantity of general allowances allocated free of charge | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Pursuant to Article 10a(7) of Directive 2003/87/EC | Pursuant to Article 10c of Directive 2003/87/EC (transferrable) | Pursuant to another provision of Directive 2003/87/EC | Total | ||||||
| 1 | Country code of Member State | Manual input | |||||||
| 2 | Installation ID | Manual input | |||||||
| 3 | Quantity to be allocated: | ||||||||
| 4 | in year X | Manual input | |||||||
| 5 | in year X + 1 | Manual input | |||||||
| 6 | in year X + 2 | Manual input | |||||||
| 7 | in year X + 3 | Manual input | |||||||
| 8 | in year X + 4 | Manual input | |||||||
| 9 | in year X + 5 | Manual input | |||||||
| 10 | in year X + 6 | Manual input | |||||||
| 11 | in year X + 7 | Manual input | |||||||
| 12 | in year X + 8 | Manual input | |||||||
| 13 | in year X + 9 | Manual input |
Rows No 2 to 13 shall be repeated for each installation.
ANNEX XI
National aviation allocation table
| Row No | Quantity of aviation allowances allocated free of charge | ||||||
|---|---|---|---|---|---|---|---|
| Pursuant to Article 3e of Directive 2003/87/EC | Pursuant to Article 3f of Directive 2003/87/EC | In Total | |||||
| 1 | Country code of Member State | Manual input | |||||
| 2 | Aircraft operator ID | Manual input | |||||
| 3 | Quantity to be allocated | ||||||
| 4 | in year X | Manual input | |||||
| 5 | in year X + 1 | Manual input | |||||
| 6 | in year X + 2 | Manual input | |||||
| 7 | in year X + 3 | Manual input | |||||
| 8 | in year X + 4 | Manual input | |||||
| 9 | in year X + 5 | Manual input | |||||
| 10 | in year X + 6 | Manual input | |||||
| 11 | in year X + 7 | Manual input | |||||
| 12 | in year X + 8 | Manual input | |||||
| 13 | in year X + 9 | Manual input |
Rows No 2 to 13 shall be repeated for each aircraft operator.
ANNEX XII
Auction table
| Row No | Information on the auction platform | ||||
|---|---|---|---|---|---|
| 1 | Identification code of the auction platform | ||||
| 2 | Identity of the auction monitor | ||||
| 3 | The Auction Collateral Delivery Account number | ||||
| 4 | Information on individual auctions of (general allowances/aviation allowances) | ||||
| 5 | Individual volume of the auction | Date and time of delivery to the Auction Collateral Delivery Account | Identity of the auctioneer(s) connected to each auction | Volume for the respective auctioneer(s) in the individual volume of the auction, including, where applicable, the respective volume of allowances under Article 10a(8) of Directive 2003/87/EC | Manual input |
| 6 | Manual input | ||||
| 7 | Manual input | ||||
| 8 | Manual input | ||||
| 9 | Manual input | ||||
| 10 | Manual input | ||||
| 11 | Manual input | ||||
| 12 | Manual input | ||||
| 13 | Manual input | ||||
| 14 | Manual input | ||||
| 15 | Manual input | ||||
| 16 | Manual input | ||||
| 17 | Manual input | ||||
| 18 | Manual input | ||||
| 19 | Manual input |
ANNEX XIII
Reporting requirements of the central administrator
I. Union Registry information related to the EU ETS
The Union Registry shall display on the public website the following information for each account:
(a) all information indicated as to be ‘ displayed on the public website’ in Table III-I of Annex III, Table VI-I of Annex VI, and Table VII-I of Annex VII;
(b) allowances allocated to individual account holders pursuant to Articles 48 and 50;
(c) the status of the account in accordance with Article 9(1);
(d) the year of first emissions and the year of last emissions;
(e) the number of allowances surrendered in accordance with Article 6;
(f) the verified emissions figure, along with its corrections for the installation related to the operator holding account for year X shall be displayed from 1 April onwards of year (X+1);
(g) a symbol and a statement indicating whether the installation or aircraft operator related to the operator holding account surrendered a number of allowances by 30 April that is at least equal to all its emissions in all past years.
The information referred to in points (a) to (d) shall be updated every 24 hours.
For the purposes of point (g), the symbols and the statements to be displayed are set out in Table XIV-I. The symbol shall be updated on 1 May and, except for the addition of a * in cases described under row 5 of Table XIV-I, it shall not change until the next 1 May, unless the account is closed before.
| Row No. | Compliance status figure according to Article 33 | Verified emissions are recorded for last complete year? | Symbol | Statement |
|---|---|---|---|---|
| to be displayed on the public website | ||||
| 1 | 0 or any positive number | Yes | A | ‘The number of allowances surrendered by 30 April is greater than or equal to verified emissions’ |
| 2 | any negative number | Yes | B | ‘The number of allowances surrendered by 30 April is lower than verified emissions’ |
| 3 | any number | No | C | ‘Verified emissions for preceding year were not entered until 30 April’ |
| 4 | any number | No (because the allowance surrender process and/or verified emissions update process being suspended for the Member State's registry) | X | ‘Entering verified emissions and/or surrendering was impossible until 30 April due to the allowance surrender process and/or verified emissions update process being suspended for the Member State's registry’ |
| 5 | any number | Yes or No (but subsequently updated by the competent authority) | * [added to the initial symbol] | ‘Verified emissions were estimated or corrected by the competent authority.’ |
The Union Registry shall display on the public website the following general information, and shall update it every 24 hours:
(a) the national allocation table of each Member State, including indications of any changes made to the table in accordance with Article 47;
(b) the national aviation allocation table of each Member State, including indications of any changes made to the table in accordance with Article 49;
(c) the total number of allowances held in the Union Registry in all user accounts on the previous day;
(d) the fees charged by national administrators in accordance with Article 81.
The Union Registry shall display on its public website the following general information, on 30 April of each year:
(a) the sum of verified emissions by Member State entered for the preceding calendar year as a percentage of the sum of verified emissions of the year before that year;
(b) the percentage share belonging to accounts administered by a particular Member State in the number and volume of all allowance and Kyoto unit transfer transactions in the preceding calendar year;
(c) the percentage share belonging to accounts administered by a particular Member State in the number and volume of all allowance and Kyoto unit transfer transactions in the preceding calendar year between accounts administered by different Member States.
The Union Registry shall display on the public website the following information about each completed transaction recorded by the Union Registry by 30 April of a given year on 1 May three years later:
(a) account holder name and Account identifier of the transferring account;
(b) account holder name and Account identifier of the acquiring account;
(c) the amount of allowances or Kyoto units involved in the transaction, including the country code, but without unique unit identification code of the allowances and the unique numeric value of the unit serial number of the Kyoto units;
(d) transaction identification code;
(e) date and time at which the transaction was completed (in Central European Time);
(f) type of the transaction.
The first paragraph shall not apply to transactions, where both the transferring and acquiring account was an ETS management account as indicated in Table I-I of Annex I.
On 1 May each year, the following information shall be published on agreements which are in force pursuant to Article 25 of Directive 2003/87/EC recorded by the Union Registry by 30 April:
(a) holdings of allowances issued in the linked emissions trading system on all accounts in the Union Registry;
(b) number of allowances issued in the linked emissions trading system used for compliance in the EU ETS;
(c) sum of allowances issued in the linked emissions trading system that were transferred to accounts in the Union Registry in the preceding calendar year;
(d) sum of allowances that were transferred to accounts in the linked emissions trading system in the preceding calendar year.
6.The Union Registry shall display on the part of the Union Registry's website only accessible to the account holder the following information, and shall update it in real time:
(a) current holdings of allowances and Kyoto units, including the country code, and, as appropriate, the indication showing in which ten-year period the allowances were created, but without the unique unit identification code of the allowances and the unique numeric value of the unit serial number of the Kyoto units;
(b) list of proposed transactions initiated by that account holder, detailing for each proposed transaction (i) the elements listed in point 4 of this Annex; (ii) the account number and the name of the account holder of the acquiring account (iii) the date and time at which the transaction was proposed (in Central European Time); (iv) the current status of that proposed transaction; (v) any response codes returned consequent to the checks made by the Registry —————.
(c) a list of allowances or Kyoto units transferred or acquired by that account as a result of completed transactions, detailing for each transaction (i) the elements listed in point 4; (ii) the account number and the name of the account holder of the transferring and the acquiring account.
II. Information related to accounting of transactions under Title IIA
7.The central administrator shall make publicly available the following information for each ESR compliance account and update it within 24 hours when relevant:
(a) information on the Member State holding the account;
(b) Annual Emission Allocations as determined pursuant to Article 4(3) and Article 10 of Regulation (EU) 2018/842;
(c) the status of each ESR Compliance Account in accordance with Article 10;
(d) the relevant greenhouse gas emissions data pursuant to Article 59d;
(e) the compliance status figure pursuant to Article 59f for each ESR Compliance Account as follows: (i) A for compliance; (ii) I for non-compliance;
(f) the quantity of greenhouse gas emissions introduced pursuant to Article 59g;
(g) the following information about each completed transaction: (i) account holder name and account holder ID of the transferring account; (ii) account holder name and account holder ID of the acquiring account; (iii) the amount of AEAs involved in the transaction, without unique unit identification code of the AEA; (iv) transaction identification code; (v) date and time at which the transaction was completed (in Central European Time); (vi) type of the transaction.
8.The Union Registry shall display on the part of the Union Registry's website only accessible to the holder of the ESR compliance account the following information, and shall update it in real time:
(a) current holdings of AEAs, without the unique unit identification code of the AEAs;
(b) list of proposed transactions initiated by that account holder, detailing for each proposed transaction; (i) the elements in point 7(g); (ii) the date and time at which the transaction was proposed (in central European time); (iii) the current status of that proposed transaction; (iv) any response codes returned consequent to the checks made by the registry —————.
(c) a list of AEAs acquired by that account as a result of completed transactions, detailing for each transaction the elements in point 7(g);
(d) a list of AEAs transferred out of that account as a result of completed transactions, detailing for each transaction the elements in point 7(g).
ANNEX XIV
Template for a request for data stored in the Union Registry under Article 80(3) of Commission Delegated Regulation (EU) 2019/1122 (9)
| Request to the [specify if the request is submitted to the central or national administrator] of the Union Registry pursuant to Article 80(3) of Delegated Regulation (EU) 2019/1122 | ||
|---|---|---|
| 1. | Entity submitting the request: | |
| 2. | Date of the request: | |
| 3. | Purposes for the request from the exhaustive list laid down in Article 80(4) of Delegated Regulation (EU) 2019/1122 | |
| 4. | Description of the legal or administrative context in which the data will be used: | |
| 5. | Precise description of the data requested, including the time period for which the data is requested: | |
| 6. | Contact point for any queries in relation to the request: | |
| As required by Articles 80(4) and 80(5) of Delegated Regulation (EU) 2019/1122, we commit to use the confidential information received pursuant to this request only for the purpose for which such information was provided and to not make the data received available deliberately or accidentally to persons not involved in the intended purpose of the data use. [Name and signature] |