Legalize / European Union / Delegated Regulation

Commission Delegated Regulation (EU) 2023/2904 of 25 October 2023 amending Delegated Regulation (EU) 2019/1122 supplementing Directive 2003/87/EC of the European Parliament and of the Council as regards the functioning of the Union Registry

Type Delegated Regulation

Publication 2023-12-29

State In force

Text As published

Department CLIMA, European Commission

Source EUR-Lex

articles 3

This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.

Reform history JSON API


	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 business address – country	O	Preset	Yes	No	No
4	Contact person business address – region or state	O	Free	Yes	No	No
5	Contact person business address – city	O	Free	Yes	No	No
6	Contact person business address – postcode	O	Free	Yes	No	No
7	Contact person business address – line 1	O	Free	Yes	No	No
8	Contact person business address – line 2	O	Free	Yes	No	No
9	Contact person business telephone 1	O	Free	Yes	No	No
10	Contact person business telephone 2	O	Free	Yes	No	No
11	Contact person business email address	O	Free	Yes	No	No

’

ANNEX VI

Annex IX to Delegated Regulation (EU) 2019/1122 is amended as follows:

(1) the title of Table IX-I is replaced by the following:

‘ Emission data for stationary installations ’;

(2) the following point 1a is inserted:

‘1a. Emissions data for shipping companies shall contain the information set out in Table IX-Ia, having regard to the electronic format for submitting emissions data described in the data exchange and technical specifications provided for in Article 75.

Table IX-Ia

Emissions data for shipping companies

1 Shipping company ID:

2 IMO unique company and registered owner identification number of the shipping company

3 Reporting year

Greenhouse Gas Emissions Greenhouse Gas Emissions Greenhouse Gas Emissions Greenhouse Gas Emissions

Greenhouse gas emissions subject to surrender requirements before application of the derogation under Article 12(3-e) of Directive 2003/87/EC [^ntr1-L_202302904EN.002701-E0001] Greenhouse gas emissions subject to surrender requirements before application of the derogation under Article 12(3-e) of Directive 2003/87/EC [^ntr1-L_202302904EN.002701-E0001] Greenhouse gas emissions subject to surrender requirements before application of the derogation under Article 12(3-e) of Directive 2003/87/EC [^ntr1-L_202302904EN.002701-E0001] Greenhouse gas emissions subject to surrender requirements before application of the derogation under Article 12(3-e) of Directive 2003/87/EC [^ntr1-L_202302904EN.002701-E0001]

in tons in tons of CO2 eq

4 CO2 emissions subject to surrender requirements before the application of the derogation under Article 12(3-e) of Directive 2003/87/EC (Corresponds to the amount of CO2 emissions in Part C, point 5, of the Report at company level[^ntr2-L_202302904EN.002701-E0002])

5 CH4 emissions subject to surrender requirements before the application of the derogation under Article 12(3-e) of Directive 2003/87/EC[^ntr3-L_202302904EN.002701-E0003] (Corresponds to the amount of CH4 emissions in Part C, point 5, of the Report at company level)

6 N2O emissions subject to surrender requirements before the application of the derogation under Article 12(3-e) of Directive 2003/87/EC[^ntr4-L_202302904EN.002701-E0004] (Corresponds to the amount of N2O emissions in Part C, point 5, of the Report at company level)

7 Total greenhouse gas emissions subject to surrender requirements before the application of the derogation under Article 12(3-e) of Directive 2003/87/EC (Corresponds to the amount of greenhouse gas emissions in Part C, point 5, of the Report at company level) — Σ (C4 + C5 + C6)

Greenhouse gas emissions subject to surrender requirements, taking into account the derogations from Article 12(3) of Directive 2003/87/EC provided for in Articles 12(3-e) to 12(3-b) [^ntr5-L_202302904EN.002701-E0005] Greenhouse gas emissions subject to surrender requirements, taking into account the derogations from Article 12(3) of Directive 2003/87/EC provided for in Articles 12(3-e) to 12(3-b) [^ntr5-L_202302904EN.002701-E0005] Greenhouse gas emissions subject to surrender requirements, taking into account the derogations from Article 12(3) of Directive 2003/87/EC provided for in Articles 12(3-e) to 12(3-b) [^ntr5-L_202302904EN.002701-E0005] Greenhouse gas emissions subject to surrender requirements, taking into account the derogations from Article 12(3) of Directive 2003/87/EC provided for in Articles 12(3-e) to 12(3-b) [^ntr5-L_202302904EN.002701-E0005]

in tons in tons of CO2 eq

8 CO2 emissions subject to surrender requirements (Corresponds to the amount of CO2 emissions in Part C, point 6, of the Report at company level)

9 CH4 emissions subject to surrender requirements[^ntr6-L_202302904EN.002701-E0006] (Corresponds to the amount of CH4 emissions in Part C, point 6, of the Report at company level)

10 N2O emissions subject to surrender requirements[^ntr7-L_202302904EN.002701-E0007] (Corresponds to the amount of N2O emissions in Part C, point 6, of the Report at company level)

11 Total greenhouse gas emissions subject to surrender requirements (Corresponds to the amount of greenhouse gas emissions in Part C, point 6, of the Report at company level) — Σ (C8 + C9 + C10)



1	Shipping company ID:
2	IMO unique company and registered owner identification number of the shipping company
3	Reporting year
*Greenhouse Gas Emissions*	*Greenhouse Gas Emissions*	*Greenhouse Gas Emissions*	*Greenhouse Gas Emissions*
*Greenhouse gas emissions subject to surrender requirements before application of the derogation under Article 12(3-e) of Directive 2003/87/EC* [^ntr1-L_202302904EN.002701-E0001]	*Greenhouse gas emissions subject to surrender requirements before application of the derogation under Article 12(3-e) of Directive 2003/87/EC* [^ntr1-L_202302904EN.002701-E0001]	*Greenhouse gas emissions subject to surrender requirements before application of the derogation under Article 12(3-e) of Directive 2003/87/EC* [^ntr1-L_202302904EN.002701-E0001]	*Greenhouse gas emissions subject to surrender requirements before application of the derogation under Article 12(3-e) of Directive 2003/87/EC* [^ntr1-L_202302904EN.002701-E0001]
		in tons	in tons of CO2 eq
4	CO2 emissions subject to surrender requirements before the application of the derogation under Article 12(3-e) of Directive 2003/87/EC (Corresponds to the amount of CO2 emissions in Part C, point 5, of the Report at company level[^ntr2-L_202302904EN.002701-E0002])
5	CH4 emissions subject to surrender requirements before the application of the derogation under Article 12(3-e) of Directive 2003/87/EC[^ntr3-L_202302904EN.002701-E0003] (Corresponds to the amount of CH4 emissions in Part C, point 5, of the Report at company level)
6	N2O emissions subject to surrender requirements before the application of the derogation under Article 12(3-e) of Directive 2003/87/EC[^ntr4-L_202302904EN.002701-E0004] (Corresponds to the amount of N2O emissions in Part C, point 5, of the Report at company level)
7	Total greenhouse gas emissions subject to surrender requirements before the application of the derogation under Article 12(3-e) of Directive 2003/87/EC (Corresponds to the amount of greenhouse gas emissions in Part C, point 5, of the Report at company level)	—	Σ (C4 + C5 + C6)
*Greenhouse gas emissions subject to surrender requirements, taking into account the derogations from Article 12(3) of Directive 2003/87/EC provided for in Articles 12(3-e) to 12(3-b)* [^ntr5-L_202302904EN.002701-E0005]	*Greenhouse gas emissions subject to surrender requirements, taking into account the derogations from Article 12(3) of Directive 2003/87/EC provided for in Articles 12(3-e) to 12(3-b)* [^ntr5-L_202302904EN.002701-E0005]	*Greenhouse gas emissions subject to surrender requirements, taking into account the derogations from Article 12(3) of Directive 2003/87/EC provided for in Articles 12(3-e) to 12(3-b)* [^ntr5-L_202302904EN.002701-E0005]	*Greenhouse gas emissions subject to surrender requirements, taking into account the derogations from Article 12(3) of Directive 2003/87/EC provided for in Articles 12(3-e) to 12(3-b)* [^ntr5-L_202302904EN.002701-E0005]
		in tons	in tons of CO2 eq
8	CO2 emissions subject to surrender requirements (Corresponds to the amount of CO2 emissions in Part C, point 6, of the Report at company level)
9	CH4 emissions subject to surrender requirements[^ntr6-L_202302904EN.002701-E0006] (Corresponds to the amount of CH4 emissions in Part C, point 6, of the Report at company level)
10	N2O emissions subject to surrender requirements[^ntr7-L_202302904EN.002701-E0007] (Corresponds to the amount of N2O emissions in Part C, point 6, of the Report at company level)
11	Total greenhouse gas emissions subject to surrender requirements (Corresponds to the amount of greenhouse gas emissions in Part C, point 6, of the Report at company level)	—	Σ (C8 + C9 + C10)

(3) the following point is added:

‘3. Emissions data for regulated entities shall contain the information set out in Table IX-III, having regard to the electronic format for submitting emissions data described in the data exchange and technical specifications provided for in Article 75.

Table IX-III

Emissions data for regulated entities

1 Regulated entity ID:

2 Reporting year

Greenhouse Gas Emissions Greenhouse Gas Emissions Greenhouse Gas Emissions

in tons of CO2

3 Total domestic emissions (Relates to all fuels released for consumption in the territory of a Member State)’



1	Regulated entity ID:
2	Reporting year
*Greenhouse Gas Emissions*	*Greenhouse Gas Emissions*	*Greenhouse Gas Emissions*
		*in tons of CO2*
3	Total domestic emissions (Relates to all fuels released for consumption in the territory of a Member State)’

[^ntr1-L_202302904EN.002701-E0001]: This section (lines 4, 5 and 6) only applies to shipping companies that want to benefit from the derogation laid down in Article 12(3-e) of Directive 2003/87/EC. For the emissions released in 2024 and 2025 respectively, the emissions data to be provided in lines 4, 5 and 6 shall relate to the emissions data before the application of the derogation set out in Article 12(3-e) of Directive 2003/87/EC and before the application of Article 3gb of that Directive.

[^ntr2-L_202302904EN.002701-E0002]: The ‘Report at company level’ refers to the report referred to in Article 11a of Regulation (EU) 2015/757. The template of the Report at company level is established in Commission Implementing Regulation (EU) 2023/2449 of 6 November 2023 laying down rules for the application of Regulation (EU) 2015/757 of the European Parliament and of the Council as regards templates for monitoring plans, emissions reports, partial emissions reports, documents of compliance, and reports at company level, and repealing Commission Implementing Regulation (EU) 2016/1927 (OJ L, 2023/2449, 7.11.2023). That template lays down the various sections referred to in Table IX-Ia of this Annex.

[^ntr3-L_202302904EN.002701-E0003]: From reporting year 2026.

[^ntr4-L_202302904EN.002701-E0004]: From reporting year 2026.

[^ntr5-L_202302904EN.002701-E0005]: For the emissions released in 2024 and 2025 respectively, the emissions data to be provided in lines 8 to 11 shall relate to the emissions data after the application of the derogation laid down in Article 12(3-e) of Directive 2003/87/EC and before the application of Article 3gb of that Directive. The percentages referred to in Article 3gb of the Directive 2003/87/EC are calculated automatically.

[^ntr6-L_202302904EN.002701-E0006]: From reporting year 2026.

[^ntr7-L_202302904EN.002701-E0007]: From reporting year 2026.’;

ANNEX VII

In Annex XIII to Delegated Regulation (EU) 2019/1122, Part I is amended as follows:

(1) point 1 is amended as follows:

(a) the first paragraph is amended as follows:

(i) point (a) is replaced by the following;

‘(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, Table VII-I of Annex VII, Tables VIIa-I and VIIa-II of Annex VIIa and Tables VIIb-I and VIIb-II of Annex VIIb;’;

(ii) in point (f), ‘1 April’ is replaced by ‘1 September’;

(iii) point (g) is replaced by the following:

‘(g) a symbol and a statement indicating whether the installation, aircraft operator or shipping company related to the operator accounts surrendered a number of allowances by 30 September that is at least equal to all its emissions in all past years;’;

(iv) the following point is added:

‘(h) a symbol and a statement indicating whether the regulated entity related to the regulated entity holding account surrendered a number of allowances by 31 May that is at least equal to all its emissions in all past years.’;

(b) the third paragraph is replaced by the following:

‘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 October and, except for the addition of a * in cases described under row 5 of Table XIV-I, it shall not change until 1 October of the subsequent year, unless the account is closed before.’;

‘For the purposes of point (h), the symbols and the statements set out in Table XIV-I shall apply mutatis mutandis. The symbol shall be updated on 1 June and, except for the addition of a * in cases described under row 5 of Table XIV-I, it shall not change until 1 June of the subsequent year, unless the account is closed before.’;

(d) Table XIV-I is replaced by the following:

‘ Table XIV-I:

Compliance statements

Row No.	Compliance status figure according to Article 33	Verified emissions are recorded for last complete year?	Symbol	Statement
Row No.	Compliance status figure according to Article 33	Verified emissions are recorded for last complete year?	to be displayed on the public website	to be displayed on the public website
1	0 or any positive number	Yes	A	“For installations, aircraft operators, maritime operators, the number of allowances surrendered by 30 September is greater than or equal to verified emissions. For regulated entities, the number of allowances surrendered by 31 May is greater than or equal to verified emissions.”
2	any negative number	Yes	B	“For installations, aircraft operators, maritime operators, the number of allowances surrendered by 30 September is lower than verified emissions For regulated entities, the number of allowances surrendered by 31 May is lower than verified emissions.”
3	any number	No	C	“Verified emissions for preceding year were not entered until 30 September for installations, aircraft operators, maritime operators. Verified emissions for preceding year were not entered until 31 May for regulated entities.”
4	any number	No (because the allowance surrender process and/or verified emissions update process being suspended for the Member State’s registry)	X	“For installations, aircraft operators, maritime operators entering verified emissions and/or surrendering was impossible until 30 September or 31 May for regulated entities 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.”’

(2) in point 3, ‘30 April’ is replaced by ‘30 September’;

(3) point 4 is amended as follows:

(a) ‘30 April’ is replaced by ‘30 September’;

(b) ‘1 May’ is replaced by ‘1 October’;

(4) point 5 is amended as follows:

(a) ‘1 May’ is replaced by ‘1 October’;

(b) ‘30 April’ is replaced by ‘30 September’;

(5) the following point is inserted:

‘6a. For the purposes of applying points 3 and 4 of this Annex to the emissions, regulated entities and allowances falling within the scope of Chapter IVa of Directive 2003/87/EC, any reference to 30 September and 1 October, respectively, according to Article 30e Directive 2003/87/EC, shall be read as a reference to 31 May and 1 June, respectively.’.

ELI: http://data.europa.eu/eli/reg_del/2023/2904/oj

ISSN 1977-0677 (electronic edition)

Reading this document does not replace reading the official text published in the Official Journal of the European Union. We assume no responsibility for any inaccuracies arising from the conversion of the original to this format.

This text is published under EUR-Lex's own terms of reuse, not a Legalize or public-domain licence. EUR-Lex
Creative Commons Attribution 4.0 International (CC BY 4.0)
© European Union, https://eur-lex.europa.eu — Source: EUR-Lex (Publications Office of the European Union). Reused under the Creative Commons Attribution 4.0 International (CC BY 4.0) licence. Only EU legislation published in the printed Official Journal of the European Union is deemed authentic; consolidated texts are reproduced here for documentation purposes and have been reformatted to Markdown.