Annual compliance cycle

The annual procedure of monitoring, reporting and verification (MRV),

together with all the associated processes, is known as the ETS
compliance cycle.

Industrial installations and aircraft operators covered by the EU ETS are

required to have an approved monitoring plan for monitoring and
reporting annual emissions. This plan is also part of the permit to operate
required for industrial installations.

Every year, operators must submit an emissions report. The data for a
given year must be verified by an accredited verifier by 31 March of the
following year. Once verified, operators must surrender the equivalent
number of allowances by 30 April of that year.

The rules related to the compliance cycle are set out in two regulations:

 Monitoring and Reporting Regulation (MRR)

 Accreditation and Verification Regulation (AVR)

Guidance and support

To promote administrative efficiency and a harmonised approach across
countries, the European Commission provides templates as the basis for

 monitoring plans
 annual emission reports (including tonne-kilometre reporting by aviation
operators)
 verification reports
 improvement reports.

Guidance, exemplars and further tools are also published to support

correct understanding of the requirements of the regulations as well as
promote more harmonised and cost-effective application throughout all
ETS countries.

For more information, including Quick Guides that provide a summary of

the main requirements and relevant guidance, templates exemplars and
tools for each EU ETS responsibility, see the documentation tab.
 Further tools for aviation operators
Additional tools and guidance have been developed for aviation
operators.

Small emitters (less than 25 000 tonnes of CO2 per year) can

 determine their fuel consumption and CO2 emissions using

Eurocontrol's simplified monitoring tool
 verify their emissions using data from the ETS support facility, without any
modification.

The Commission has also issued

 Guidelines to the national authorities on the detailed interpretation of the

aviation activities that are within the scope of the EU ETS
 Guidance Search for available translations of the preceding link••• to verifiers, elaborating
on some aviation-specific issues with a particular focus on reports of small
non-commercial aircraft operators using Eurocontrol's small emitters’ tool

For more information, see the documentation tab.