Regulated Entities
Since 2024, companies introducing fossil fuels on the market (for the buildings, road transport and additional sectors) have been included in the Emissions Trading System (EU ETS2). Trading participants subject to EU ETS2 are referred to in the ETS Directive as ‘regulated entities’, and the corresponding account type is referred to as regulated entity holding account.
Emissions have to be reported for the years 2024 to 2027. Starting with the reporting of emissions for the year 2028, allowances shall be surrendered by 31 May of the following year.
EU ETS2 allowances must be purchased at Union-wide auctions and cannot be exchanged for EU ETS1 allowances
Account opening 2026
Pursuant to Article 15b(7) of Regulation (EU) 2019/1122, as amended by Regulation (EU) 2025/1253, an application for the opening of an entity holding account for regulated entities must be submitted in the Austrian part of the Union Registry between 1 June 2026 and 15 September 2026.
From 1 June 2026, an online application for the opening of entity holding accounts may be submitted in the Austrian part of the Union Registry. This requires the creation of two user IDs in the EU Login.
Instructions on this can be found in a letter from the Austrian Emissions trading registry to all the companies concerned, as well as on request: registerstelle@umweltbundesamt.at.
The necessary documents for opening an account can already be sent to the registry BEFORE 1 June.
The documents to be submitted can be found at the following
Please pay attention to the form requirements!
For fast and secure delivery of electronically signed documents, we recommend transmission via the EHR portal (accessible via the “Unternehmen Service Portal” (USP)).
The following documents are only available in german. Please use a translation tool.
Schritt für Schritt zum ETS-2 Konto
Anschreiben beaufsichtigte Unternehmen
Entity holding account from 2027
The account to be opened in 2026 can be used for holding and transferring emission allowances (ETS2) from 2027 onwards. Owners of entity holding accounts have the option of carrying out their trading activities through the entity holding account or through a separate trading account.
From 2027 onwards, emissions for the respective previous year (for the first time for 2026 emissions) shall be recorded in the Austrian part of the Union Registry. The reporting of emissions must continue to be made to the Office for National Emissions Trading.
The annual surrender of commitment allowances (for the first time for 2028 emissions, reported in 2029) is carried out through this account.
Das Amt für den nationalen Emissionszertifikatehandel (AnEH)