EU ETS2 makes fuel suppliers accountable for CO₂ emissions in buildings, road transport, and small industries. If you place fuel on the EU market, you are a regulated entity. Your emissions data must be monitored, reported, and independently verified every year – and the first deadline is 30 April 2026*.
*For entities reporting to France, the administering authority (DGEC) has exceptionally agreed to postpone the deadline for submission of verified ETS 2 reports by one month, to 1 June. This extension applies to the first reporting year only.
| Date | Milestone |
|---|---|
| 1 Jan 2025 | Greenhouse gas emissions permit and approved monitoring plan required |
| 1 Jan 2025 | Monitoring of annual emissions begins |
| 30 Apr 2026 | First verified emissions report due (covering 2025 data) |
| 2027 | ETS2 becomes fully operational – allowances auctioned, trading begins |
| 31 May 2028 | First allowance surrender deadline (covering 2027 verified emissions) |
| 2030 | Emissions cap tightens – 42% reduction target vs. 2005 levels |
Normec Verifavia has operated under accredited EU ETS verification standards across aviation and maritime for over a decade. The framework, the regulatory rigour, the verification programme, all established, all applied now to ETS2.
Accreditation status: Normec Verifavia is accredited under ISO/IEC 17029:2019 to perform EU ETS2 verification activities in accordance with applicable accreditation requirements.
If your company places fuel on the EU market for combustion in buildings, road transport, or small industrial installations, you are a regulated entity under EU ETS2.
Fuel importers & distributors
You import or distribute petrol, diesel, heating oil, natural gas, LPG, coal, or coke for the EU market. You must hold a GHG emissions permit, maintain an approved monitoring plan, and submit verified annual emissions reports.
Energy providers serving non-ETS installations
You supply fuels for combustion in buildings, small industries, or road transport that fall outside the original EU ETS scope. You are now brought into the carbon pricing framework through ETS2.
Blenders & companies releasing fuels for consumption
You blend, process, or release fuels for consumption in the EU. If you are defined as a debtor of the energy tax under national law, you are a regulated entity under ETS2.
EU ETS2 shifts regulatory responsibility upstream to fuel suppliers. Underreporting, late submission, or failure to surrender allowances exposes you to significant financial and reputational risk.
The penalty structure is deliberate. The EU wants accurate data. If you cannot demonstrate compliance, the financial consequences are immediate and public.
Gain exclusive access to our recorded ETS2 webinar session held on 26th November 2025, where Normec Verifavia experts explain the key requirements, scope, and next steps for operators and regulated entities.
Complete the form below to receive temporary access to the webinar recording for a period of one week.
Collecting client information, including locations, scope and objectives, relevant data and reports and any other required information. Reviewing of the received information for engagement decision.
Establishing a contract that defines the scope, objectives, timeline, and responsibilities.
Developing a detailed plan that outlines methodologies, tools, and resources needed for the assignment and selecting a competent team.
Execution of verification activities to evaluate data accuracy, traceability, and compliance with regulatory requirements.
Conduct an independent internal technical review of the verification findings and of the compliance with the verification process to ensure accuracy and completeness before finalizing the report.
Issuance of a formal verification statement in accordance with AVR Article 67 for submission to the Competent Authority.
Managing any significant information that comes to light after the verification opinion has been issued. If such information could impact the verification results, it may necessitate a re-verification or correction in the verification statement.
Keeping detailed records of all documentation and communication throughout the verification process for 10 years.
EU ETS2 is a new, separate emissions trading system established under the 2023 revision of the EU ETS Directive. It targets CO₂ emissions from fuels used in buildings, road transport, and small industrial sectors. Unlike the original EU ETS, which regulates large industrial emitters directly, ETS2 regulates fuel suppliers upstream – the companies that put fuel on the EU market.
ETS1 covers large industrial installations and power plants directly. ETS2 targets upstream fuel suppliers who place fuels on the EU market for buildings, road transport, and small industries. The regulated entity changes from the end-user to the fuel supplier. The two systems operate independently with separate allowance pools.
Any entity that places fuel on the EU market for combustion in buildings, road transport, or small industrial installations. This includes fuel importers, distributors, blenders, wholesalers, and energy providers serving non-ETS installations. In practice, it is the entity defined as the energy tax debtor under national law.
The first report covering 2025 emissions must be submitted by 30 April 2026. This is the first year requiring independent verification by an accredited verifier. Prior to 2026, reporting could be unverified.
Allowance surrender begins from 31 May 2028, based on 2027 verified emissions. The system becomes fully operational in 2027, with allowances distributed exclusively via auction. During 2027, a 30% higher volume of allowances will be auctioned to provide market liquidity. For the first three years, if the allowance price exceeds €45 (in 2020 prices, adjusted for inflation), additional allowances may be released from the market stability reserve.
Regulated entities face an excess emissions penalty of €100 per tonne of CO₂ for each tonne without a surrendered allowance, adjusted for inflation. On top of that, you must still purchase and surrender the missing allowances. Non-compliant entities are publicly named. Member States may impose additional national penalties.
The main fuels covered include petrol, diesel (gasoil), heating oil, natural gas, liquefied petroleum gas (LPG), coal, and coke. Essentially any fossil fuel used for combustion in the covered sectors. Agricultural use, military, private non-commercial aviation and shipping, and certain other sector-specific uses are excluded.
The Directive includes a provision that if energy prices are exceptionally high in 2026, the full operational start of ETS2 could be postponed to 2028. However, the monitoring, reporting, and verification obligations for 2025 and 2026 data remain in force regardless.
Normec Verifavia is accredited for EU ETS2 verification activities in accordance with ISO/IEC 17029:2019 and applicable accreditation requirements. Normec Verifavia is fully operational and already engaging with regulated entities under its established EU ETS verification programme (v.1 – Feb 2026), ensuring a transparent and structured verification process from day one.
