Commission Delegated Regulation (EU) 2023/2904of 25 October 2023amending 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(Text with EEA relevance)

32023R2904

Den Europæiske UnionForordning2023

European Union

§ Article 1

Article 1, points (21), (22), (25) and (28)(c), shall apply from 1 January 2025 and Article 1, point (30)(b), shall apply from 1 January 2027.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 25 October 2023.

For the Commission

The President

Ursula von der Leyen

Annex

ANNEX I

Annex

ANNEX I

Table I-I

Account types and unit types that may be held in each account type

Account type nameAccount holderAccount AdministratorNo of accounts of this typeAllowancesUnits from ETS linked under Article 25 of Directive 2003/87/ECAllowances covered by Chapter IVa of Directive 2003/87/ECGeneral allowancesAviation allowances

ETS management accounts in the Union Registry

EU Total Quantity AccountEUcentral administrator1YesNoNoNoEU Aviation Total Quantity AccountEUcentral administrator1YesYesNoNoEU Regulated Entity Total Quantity AccountEUcentral administrator1NoNoNoYesEU Auction AccountEUcentral administrator1YesNoNoNoEU Regulated Entity Auction AccountEUcentral administrator1NoNoNoYesThird country government deletion accountThird country governmentCentral administratorOne for each third country government involved in a non-binding arrangement with the EUYesYesNoNoTax derogation deletion accountMember StateCentral administratorOne for each Member State using the derogation under Article 30e(3) of the ETS DirectiveNoNoNoYes

EU Allocation AccountEUcentral administrator1YesNoNoNoEU Aviation Auction AccountEUcentral administrator1YesYesNoNoEU Aviation Allocation AccountEUcentral administrator1YesYesNoNoUnion Deletion AccountEUcentral administrator1YesYesYesYesAuction Collateral Delivery AccountAuctioneer, Auction platform, Clearing System or Settlement Systemnational administrator that has opened the accountone or more for each auction platformYesYesNoYes

II.

ETS holding accounts in the Union Registry

Stationary installation holding accountOperatornational administrator of the Member State where installation is locatedone for each installationYesYesYesNoAircraft operator holding accountAircraft operatornational administrator of the Member State administering the aircraft operatorone for each aircraft operatorYesYesYesNoNational holding accountMember Statenational administrator of the Member State holding the accountone or more for each Member StateYesYesYesYes

Maritime operator holding accountOperatornational administrator of the Member State determined pursuant to Article 3gf of Directive 2003/87/ECone for each shipping companyYesYesYesNoRegulated Entity holding accountRegulated entitynational administrator of the Member State where the regulated entity is locatedone for each regulated entityNoNoNoYes

III.

ETS trading accounts in the Union Registry

Trading accountPersonnational administrator or central administrator that has opened the accountas approvedYesYesYesYes

Table I-II

Accounts for the purpose of accounting transactions pursuant to Title IIA

Account type nameAccount holderAccount AdministratorNo. of accounts of this typeAEAAccounted emissions/accounted removalsLMUMFLFAEU ESR AEA Total Quantity AccountEUcentral administrator1YesNoNoNoESR Deletion AccountEUcentral administrator1YesNoYesNoEU Annex II AEA Total Quantity AccountEUcentral administrator1YesNoNoNo

EU ESR Safety Reserve AccountEUcentral administrator1YesNoNoNoESR Compliance AccountMember Statecentral administrator1 for each of the 10 compliance years for each Member StateYesNoYesNo

Annex

ANNEX II

In Annex III to Delegated Regulation (EU) 2019/1122, table III-I is amended as follows:

(1) row 21 is replaced by the following:

21ISO 17442 Legal Entity IdentifierM where assignedPresetYesNoYes

(2) the following rows are added:

22Name of parent undertakingM where assignedFreeYesNoYes23Name of subsidiary undertakingM where assignedFreeYesNoYes24Account holder ID of the parent undertaking (given by the Union Registry)M where assignedPresetYesNoNo25If applicable, name of the shipping company as recorded in Thetis MRV ()M where assignedFreeYesYesYes26Status of trading venue in accordance with Directive 2014/65/EU or central counterparty in accordance with Regulation (EU) No 648/2012M where assignedChoiceYesYesYes

(3) the following table note is added:

()

Thetis MRV is the automated Union information system operated by the European Maritime Safety Agency and established under Regulation (EU) 2015/757 of the European Parliament and of the Council of 29 April 2015 on the monitoring, reporting and verification of carbon dioxide emissions from maritime transport, and amending Directive 2009/16/EC.

Annex

ANNEX III

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

(1) the title is replaced by the following

Information to be provided for opening a stationary installation holding account;

(2) Table VI-I is replaced by the following:

Table VI-I: account details for stationary installation holding accounts

ABCDEFItem No.Account detail itemMandatory or Optional?TypeCan be updated?Update requires the approval of the administrator?Displayed on the public website?1Permit IDMFreeYesYesYes2Permit entry into force dateMFreeYes—Yes3Installation nameMFreeYesYesYes4Installation activity typeMChoiceYesYesYes5Installation address – countryMPresetYesYesYes6Installation address – region or stateOFreeYesYesYes7Installation address – cityMFreeYesYesYes8Installation address – postcodeMFreeYesYesYes9Installation address – line 1MFreeYesYesYes10Installation address – line 2OFreeYesYesYes11Installation telephone 1MFreeYesNoNo12Installation telephone 2MFreeYesNoNo13Installation email addressMFreeYesNoNo14EPRTR identification numberM where assignedFreeYesNoYes15LatitudeOFreeYesNoYes16LongitudeOFreeYesNoYes17Year of first emissionMFreeYes

Annex

ANNEX IV

Annex

ANNEX VIIa

Information to be provided for opening a maritime operator holding account

The information set out in Table III-I of Annex III and the information set out in Tables VIIa-I and VIIa-II of this Annex.

Under the data provided in accordance with Table III-I of Annex III, the shipping company shall be named as the account holder.

Where the organisation or person, such as the manager or the bareboat charterer, that has assumed the responsibility for the operation of the ship from the shipowner and that, on assuming such responsibility, has agreed to take over all the duties and responsibilities imposed by the International Management Code for the Safe Operation of Ships and for Pollution Prevention, set out in Annex I to Regulation (EC) No 336/2006 of the European Parliament and of the Council

Regulation (EC) No 336/2006 of the European Parliament and of the Council of 15 February 2006 on the implementation of the International Safety Management Code within the Community and repealing Council Regulation (EC) No 3051/95 (OJ L 64, 4.3.2006, p. 1).

and has also assumed responsibility for the obligations to comply with the national measures transposing Directive 2003/87/EC and the obligation to surrender allowances under Articles 3gb and 12 of that Directive (the ETS obligations), that organisation or person shall provide a document clearly indicating that it has been duly mandated by the shipowner to comply with the ETS obligations.

The document referred to in point 3 shall be signed by both the shipowner and the organisation or person. If that document is in a language other than English, an English translation shall be provided. 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 of the national administrator, 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 for opening an account.

The document shall include the following information:

(a) the name and the IMO unique company and registered owner identification number of the organisation or person mandated by the shipowner;

(b) the country of registration of the organisation or person mandated by the shipowner, as recorded under the IMO Unique Company and Registered Owner Identification Number Scheme;

(d) the following information related to the contact person of the shipowner:

(i) first name,

(ii) last name,

(iii) job title,

(iv) business address,

(v) business telephone number,

(vi) business email address;

(e) the date of application of the mandate from the shipowner to the organisation or person;

(f) the IMO ship identification number of each ship falling within the scope of the mandate.

Where paragraph 3 does not apply, the shipowner shall provide a document listing the ships under its responsibility, as well as their respective IMO ship identification number.

In case of changes to that list of ships, the shipowner shall inform the national administrator within 20 working days and provide it with an updated document, as well as with the name and IMO unique company and registered owner identification number of the new shipping company for each of the ships no longer under the shipowner’s responsibility.

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.

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;

(d) the name, date of birth and nationality of the legal entity’s beneficial owner as defined in Article 3, point (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 are available, a copy of the financial statements stamped by the tax office or the financial director.

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.

Table VIIa-I

account details for maritime operator holding accounts

Registered owner or ISM Company distinct from the registered owner.

As recorded under the IMO Unique Company and Registered Owner Identification Number Scheme.

ABCDEFItem No.Account detail itemMandatory or Optional?TypeCan be updated?Update requires the approval of the administrator?Displayed on the public website?1IMO unique company and registered owner identification number of the shipping companyMFreeYesYesYes2Shipping company typeMChoiceYesYesYes3Shipping company nameMFreeYesYesYes4Shipping company country of registrationMPresetYesYesYes5Shipping company address – countryMPresetYesYesYes

6Shipping company address – region or stateOFreeYesYesYes7Shipping company address – cityMFreeYesYesYes8Shipping company address – postcodeMFreeYesYesYes9Shipping company address – line 1MFreeYesYesYes10Shipping company address – line 2OFreeYesYesYes11Shipping company telephone 1MFreeYesNoNo12Shipping company telephone 2MFreeYesNoNo13Shipping company email addressMFreeYesNoNo14Year of first emissionMFreeYes15Name and IMO unique company and registered owner identification number of the registered shipowner(s) for which the shipping company assumes responsibility for the ETS obligations (if applicable)M where assignedFreeYesYesNo16Name and IMO unique company and registered owner identification number of the person(s) or organisation(s) other than the shipowner, which assumes the responsibilities imposed by the International Management Code for the Safe Operation of Ships and for Pollution Prevention (if applicable)M where assignedFreeYesYesNo

Table VIIa-II

Details of the maritime operator holding account contact person

ABCDEFItem No.Account detail itemMandatory or Optional?TypeCan be updated?Update requires the approval of the administrator?Displayed on the public website?1Contact person within Member State first nameOFreeYesNoNo2Contact person within Member State last nameOFreeYesNoNo3Contact person business address – countryOPresetYesNoNo4Contact person business address – region or stateOFreeYesNoNo5Contact person business address – cityOFreeYesNoNo6Contact person business address – postcodeOFreeYesNoNo7Contact person business address – line 1OFreeYesNoNo8Contact person business address – line 2OFreeYesNoNo9Contact person business telephone 1OFreeYesNoNo10Contact person business telephone 2OFreeYesNoNo11Contact person business email addressOFreeYesNoNo

Annex

ANNEX V

Annex

ANNEX VIIb

Information to be provided for opening a regulated entity holding account

The information set out in Table III-I of Annex III.

Under the data provided in accordance with Table III-I of Annex III, the regulated entity shall be named the account holder. The name provided for the account holder shall be identical to the name of the natural or legal person that is the holder of the relevant greenhouse gas permit.

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 for opening an account.

The information set out in Tables VIIb-I and VIIb-II of this Annex.

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;

(e) a copy of the instruments establishing the legal entity;

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.

Table VIIb-I

account details for regulated entity holding accounts

8Regulated entity address – postcodeMFreeYesYesYes9Regulated entity address – line 1MFreeYesYesYes10Regulated entity address – line 2OFreeYesYesYes11Regulated entity telephone 1MFreeYesNoNo12Regulated entity telephone 2MFreeYesNoNo13Regulated entity email addressMFreeYesNoNo14Year of first emissionMFreeYes

Table VIIb-II

Details of the regulated entity contact person

Annex

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

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.

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.

From reporting year 2026.

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.

From reporting year 2026.

From reporting year 2026.;

1Shipping company ID:2IMO unique company and registered owner identification number of the shipping company3Reporting yearGreenhouse Gas EmissionsGreenhouse gas emissions subject to surrender requirements before application of the derogation under Article 12(3-e) of Directive 2003/87/ECin tonsin tons of CO2 eq4

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)

CH4 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 CH4 emissions in Part C, point 5, of the Report at company level)

N2O 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 N2O emissions in Part C, point 5, of the Report at company level)

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)in tonsin tons of CO2 eq8

CO2 emissions subject to surrender requirements

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

CH4 emissions subject to surrender requirements

(Corresponds to the amount of CH4 emissions in Part C, point 6, of the Report at company level)

N2O emissions subject to surrender requirements

(Corresponds to the amount of N2O emissions in Part C, point 6, of the Report at company level)

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:

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

1Regulated entity ID:2Reporting yearGreenhouse Gas Emissionsin tons of CO23

Total domestic emissions

(Relates to all fuels released for consumption in the territory of a Member State)

Annex

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 33Verified emissions are recorded for last complete year?SymbolStatementto be displayed on the public website10 or any positive numberYesA

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.

2any negative numberYesB

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.

3any numberNoC

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.

4any numberNo (because the allowance surrender process and/or verified emissions update process being suspended for the Member State’s registry)XFor 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.5any numberYes 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..

Metadata

Type: Forordning
År: 2023
Ikrafttrædelsesdato: 1. januar 1970