TÜV NORD CERT independently audits CO₂ emissions reports in accordance with BEHG and assesses whether they comply with the legal requirements.
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On 1 January 2021, the national emissions trading system (nEHS) was launched in Germany, in which all distributors of fuels are obliged to participate. Those affected must determine their CO₂ emissions, purchase a corresponding quantity of CO₂ certificates and submit these to the national emissions trading register at the German Emissions Trading Authority (DEHSt). This is regulated by the Fuel Emissions Trading Act (BEHG), which was passed at the end of 2019 with the German government's climate protection package. In order to achieve the reduction targets set in the 2030 climate protection package, the BEHG introduces carbon pricing for emissions, particularly in the heating and transport sectors. This is intended to create economic incentives to promote the use of climate-friendly technologies, energy savings and the use of renewable energies.
Distributors of fuels are obliged under the BEHG as responsible parties to determine and report annually on the fuels they place on the market and the associated carbon dioxide emissions. The responsible parties include distributors who incur the energy tax for the first time.
Those responsible must prepare an emissions report for the fuel emissions they place on the market and submit it to the DEHSt by 31 July of the following year, for the first time by 31 July 2022. In addition, emissions reports must be verified by an accredited testing body - such as TÜV NORD CERT - in accordance with Section 7 (3) BEHG. The annual verification of emissions reports by TÜV NORD CERT guarantees the timely fulfilment of legal requirements.
TÜV NORD CERT GmbH offers customers voluntary verification of their emissions reports.
By 30 September of each year, those responsible under the BEHG must purchase emission allowances corresponding to the quantity of emissions they have reported and submit them to the competent authority (DEHSt) via the compliance account in the nEHS.
Section 22 of the BEHG regulates fines for emission reports that are not submitted, not submitted correctly, not submitted in full or not submitted on time. Violations of the reporting obligations can be penalised with fines of up to € 500,000. In addition, non-compliance with the reporting obligation will result in the account being blocked in the national register. The latter is planned from 2026.
By 30 September of each year, those responsible for the BEHG must purchase emission allowances in accordance with their reported emissions volume and submit them to the competent authority (DEHSt) via the compliance account in the nEHS. The deadlines and further information can be found here:DEHSt - Participate in national emissions trading
The customer requires an existing contract with TÜV NORD in order for verification to be carried out. The final emissions report must also be available.
Yes, the auditors of TÜV NORD's accredited verification body for greenhouse gas emissions are recognised and reliable partners for verification services. Our auditors have years of experience, in-depth knowledge and provide you with objective feedback.
We employ experienced experts from a wide range of sectors, all of whom work with a standardised methodology. This enables us to guarantee neutrality and continuity in the verification of your reports.
TÜV NORD CERT has extensive expertise and national and international references in the field of climate protection. We are accredited by the German Accreditation Body (DAkkS) in accordance with ISO 14065 for the verification of greenhouse gas balances (carbon footprints) in accordance with ISO 14064-3 and for verification within the framework of the European Emissions Trading Scheme (EU-ETS). We are also accredited by the United Nations Framework Convention on Climate Change (UNFCCC) to validate and verify international climate protection projects.