Regulated Entities
Since 2024, companies in the building and transport sectors that sell fossil fuels have been included in the emissions trading system (EU ETS2).
For the years 2024 to 2027, emissions need to be reported. Starting with emissions reported for 2028 onwards, allowances must be surrendered by 31 of May of the following year.
Holding and trading of EU ETS2 certificates is possible from 01 of January 2027. EU ETS2 allowances have to be purchased at EU-wide auctions. EU ETS2 is kept separate from EU ETS1, therefore EU ETS2 allowances cannot be exchanged for EU ETS1 allowances.
Trading participants subject to EU ETS2 are referred to as ‘regulated entities’ in the Emissions Trading Directive. Entities have to apply to open an account between 1 June 2026 and 15 September 2026 (Regulation (EU) 2025/1253).