EU ETS 2: Verification of emissions reports
Reliable verification of your emissions reports in accordance with EU ETS 2 for legally compliant CO₂ reporting for buildings, road transport and other sectors.
Contact us about EU ETS 2
Reliable verification of your emissions reports in accordance with EU ETS 2 for legally compliant CO₂ reporting for buildings, road transport and other sectors.
Contact us about EU ETS 2With the EU ETS 2, the European Union is publishing a further emissions trading system for the following sectors: building heating and road transport. From the 2025 reporting year, companies that place fossil fuels on the market for these sectors must submit a verified emissions report. Following the reporting phase, the obligation to surrender CO₂ certificates also applies. The aim is to implement CO₂ pricing across the board and effectively reduce emissions in these sectors.
TÜV NORD supports you in fulfilling the new reporting obligations reliably and comprehensibly - with the independent verification of your emissions reports.
The new regulation primarily affects
- Energy suppliers
- mineral oil traders
- Gas suppliers
- Other companies that provide fuels for buildings or transport
In future, these companies must submit an annual verified emissions report - for the first time by 31 May 2026 for the 2025 reporting year according to german regulations.
As part of the EU ETS 2, we undertake the legally required verification of your emissions reports - based on the Monitoring Regulation (EU) 2018/2066 and the Accreditation and Verification Regulation (EU) 2018/2067.
Our services include:
- Checking the emissions report for completeness, consistency and plausibility
- Evaluation of the monitoring methodology used
- Checking the fuel data and emission factors
- Documentation of the results in the verification report
- Confirmation of the emission values in the register
- If necessary, a site inspection
Independent verification by an accredited body
Rely on neutral and objective verification of your emissions data.
Verification expertise in emissions trading
Benefit from our many years of expertise in EU ETS 1 and nEHS.
Early preparation for the submission obligation
Avoid delays or incorrect reports in the emissions register.
The EU ETS obliges operators of energy-intensive industrial and power plants to record the emissions generated directly by these plants (downstream).
EU ETS 2 covers emissions caused by the placing of fuels on the market before they are caused by the end user (upstream). This therefore does not directly affect the buildings or transport sectors, but the fuel suppliers that provide fossil fuels for these sectors.
You can find out more at: DEHSt - EU-ETS 2 reporting phase 2024 to 2026
An EU ETS 2 emissions report must be prepared by all companies that are deemed responsible under Section 3 (19) TEHG. In practice, these are primarily companies that place fossil fuels on the market.
These include, for example, energy suppliers, gas suppliers or mineral oil companies. They report the emissions of the fuels before they are used, i.e. upstream.
Among other things, information on the fuels supplied, emission factors, calculation formulae, evidence of the methodology and internal records on the origin of the data are required.
The following documents are also required:
- Energy tax declaration
- monitoring plan
- Emission licence
Yes, it is created by the company itself. However, an accredited, independent testing centre such as TÜV NORD CERT is required for verification.
Yes, smaller companies may also be required to report if they place relevant quantities of fossil fuels on the market and are considered responsible parties under Section 3 (19) TEHG.
The most important regulations are the Monitoring Regulation (EU) 2018/2066, the Accreditation and Verification Regulation (EU) 2018/2067 and supplementary EU directives as part of "Fit for 55".
From the 2025 reporting year, the first verified emissions report must be submitted by 31 May 2026, according to the german regulations.
The duration depends on the quality and completeness of the required data and documents.
We recommend contacting us as early as possible, as the planning of the audit starts at the beginning of each year. Please note that the audit is not considered complete until an independent second audit has taken place.
Depending on the situation, the audit can be carried out in two steps.
If an on-site audit is required, this forms the first part of the audit. This is followed by the second part in the form of a desk review.
If no on-site audit is necessary, the entire data audit takes place remotely.
The date on which the audit can be finally completed depends on when the DEHSt's form management system is made available.
Yes, there is an obligation for all companies that fall under the scope of § 3 No. 19 TEHG.
TÜV NORD CERT is an internationally recognised testing and certification service provider. We assess and certify the fulfilment of legal requirements and voluntary standards worldwide. Our auditors are experts in their field and work with a standardised methodology. This allows us to guarantee you neutrality, independence and continuous support.