Operatori aerei e rispettivi paesi di riferimento
Il 14 luglio 2021 la Commissione europea ha adottato una serie di proposte legislative che stabiliscono come essa intenda conseguire la neutralità climatica nell'UE entro il 2050, compreso l'obiettivo intermedio di una riduzione netta pari ad almeno il 55% delle emissioni di gas a effetto serra entro il 2030. Il pacchetto propone di rivedere diversi atti legislativi dell'UE in materia di clima, tra cui il sistema ETS dell'UE, il regolamento sulla condivisione degli sforzi, la legislazione in materia di trasporti e uso del suolo, stabilendo concretamente i modi in cui la Commissione intende conseguire gli obiettivi climatici dell'UE nell'ambito del Green Deal europeo.
Il monitoraggio e la comunicazione delle emissioni di gas a effetto serra deve essere solido, trasparente, coerente e accurato affinché il sistema europeo di scambio delle quote di emissione (EU ETS) possa operare in modo efficace.

Ciclo annuale di adempimento
La procedura annuale di monitoraggio, comunicazione e verifica, con tutti i relativi processi, è nota come il ciclo di adempimento ETS.
Gli impianti industriali e gli operatori aerei interessati dall'EU ETS devono disporre di un piano di monitoraggio approvato per il monitoraggio e la comunicazione delle emissioni annuali. Il piano è inoltre parte integrante della licenza di esercizio richiesta per gli impianti industriali.
Ogni anno gli operatori devono presentare una relazione sulle emissioni. I dati di un determinato anno devono essere verificati da un verificatore accreditato entro il 31 marzo dell'anno successivo. Una volta effettuata la verifica, gli operatori devono restituire il numero equivalente di quote di emissioni entro il 30 aprile dell'anno in questione.
Le norme riguardanti il ciclo di conformità sono contenute in due regolamenti:
Orientamento e assistenza
Per promuovere l'efficienza amministrativa e un approccio armonizzato tra i diversi paesi, la Commissione europea fornisce modelli da utilizzare come base per:
- i piani di monitoraggio
- la comunicazione annuale delle emissioni (compresa la comunicazione delle tonnellate-chilometro da parte degli operatori aerei)
- le relazioni sulla verifica
- le relazioni sui miglioramenti.
Sono inoltre pubblicati orientamenti, esempi e ulteriori strumenti per aiutare a comprendere correttamente le prescrizioni dei regolamenti, nonché per promuovere un'applicazione più armonizzata ed efficace sotto il profilo dei costi in tutti i paesi dell'EU ETS.
Per maggiori informazioni, comprese guide rapide che forniscono una sintesi dei principali requisiti e orientamenti pertinenti, modelli, esempi e strumenti per ciascuna responsabilità nell'ambito del sistema EU ETS, consultare la scheda Documentazione.
Ulteriori strumenti per gli operatori aerei
Ulteriori strumenti e orientamenti sono stati elaborati per gli operatori del settore aereo.
Gli impianti di dimensioni ridotte (meno di 25 000 tonnellate di CO2 all'anno) possono:
- determinare il loro consumo di combustibile e le loro emissioni di CO2 utilizzando lo strumento semplificato di monitoraggio di Eurocontrol
- verificare le loro emissioni utilizzando i dati dello strumento di sostegno ETS, senza modifiche.
La Commissione ha anche pubblicato:
- orientamenti per le autorità nazionali sull'interpretazione particolareggiata delle attività aeree che rientrano nel sistema EU ETS
- orientamenti per i verificatori, che precisano alcuni aspetti specifici del settore con particolare attenzione alle relazioni dei piccoli operatori aerei non commerciali che usano lo strumento per gli impianti di dimensioni ridotte di Eurocontrol.
Sanzioni per le emissioni in eccesso
Gli operatori che rientrano nel sistema di scambio di quote di emissione dell'UE (ETS) devono restituire ogni anno un numero di quote corrispondente alle emissioni dell'anno precedente. Per ogni tonnellata di emissioni per la quale non viene restituita alcuna quota in tempo utile è prevista un'ammenda di 100 euro, che si aggiunge al costo della restituzione delle quote dovute. I nomi degli operatori sanzionati sono resi pubblici.
Dal 2012 l'ammenda di 100 euro per tonnellata di emissioni di CO2 o quantità equivalente di N2O o PFC (altri gas a effetto serra disciplinati dall'EU ETS) è adeguata ogni anno in linea con l'indice europeo dei prezzi al consumo, come previsto dall'articolo 16, paragrafo 4, della direttiva ETS. Il riferimento all'"indice europeo dei prezzi al consumo" va inteso come riferimento all'indice dei prezzi al consumo (IPC) dell'Unione europea, all'indice armonizzato dei prezzi al consumo (IPCA) dell'Unione europea o all'IPC o all'IPCA della zona euro.
L'indice per calcolare l'aumento dei prezzi al consumo a partire dal 2012 applicato all'ammenda di 100 euro per la non conformità all'EU ETS è l'IPCA (nello specifico l'indice europeo dei prezzi al consumo, IPCE).
Per calcolare l'aumento dell'ammenda è possibile applicare un aggiornamento cumulativo o annuale. La direttiva ETS non prevede la possibilità di un'ammenda inferiore a 100 euro nel caso in cui la variazione dell'IPCA a partire dal 2012 fosse una diminuzione.
È possibile usare l'IPCA pubblicato nella banca dati Eurostat "IPCA (2005 = 100) - dati annuali (indice medio e tasso di variazione) (prc_hicp_aind)".
Documentation
Legal framework
- 01/01/2021 - 2003/87/EC - Consolidated version of Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community
Regulations
- 01/01/2022 - Consolidated version of Commission Implementing Regulation (EU) 2018/2066 on the monitoring and reporting of greenhouse gas emissions
- 01/01/2021- Consolidated version of Commission Implementing Regulation (EU) 2018/2067 on the verification of data and on the accreditation of verifiers
- 18/07/2019 - Commission Delegated Regulation (EU) 2019/1603 supplementing Directive 2003/87/EC of the European Parliament and of the Council as regards measures adopted by the International Civil Aviation Organisation for the monitoring, reporting and verification of aviation emissions for the purpose of implementing a global market-based measure
- 21/06/2012 - SWD(2012) 177 - Impact Assessment accompanying the Commission Regulation 601/2012 and Commission Regulation 600/2012
Quick Guides (to relevant responsibilities and supporting documents)
- 01/03/2022 - Quick guide for operators of stationary installations
- 01/03/2022 - Quick guide for aircraft operators
- 01/03/2022 - Quick guide for competent authorities
- 21/03/2022 - Quick guide for verifiers
- 21/03/2022 - Quick guide for national accreditation bodies
Monitoring and Reporting Regulation (MRR): Guidance and templates
- 20/02/2023 - Guidance document No. 1 - The Monitoring and Reporting Regulation – General guidance for installations
- Template No. 1: Monitoring plan for the emissions of stationary installations
- User Manual for the AER template
- Template No. 4: Annual emissions report of stationary source installations
- 13/06/2022 - Template No. 7: Improvement report for stationary installations
- User Manual for the IR template
- Unreasonable costs determination tool
- Exemplar checklist for assessing installation MPs
- Exemplar monitoring plan
- Exemplar MRR Article 13 Simplified Monitoring Plan
- Exemplar improvement report
- Exemplar monitoring plan update
- 31/01/2022 - Guidance document No. 2 - The Monitoring and Reporting Regulation – General guidance for aircraft operators
- Template No. 2: Monitoring plan for the emissions of aircraft operators for EU ETS and CORSIA
- Template No. 3: Monitoring plan for the tonne-kilometre data of aircraft operators
- Template No. 5: Annual emissions report of aircraft operators for EU ETS, Swiss ETS, and CORSIA
- Template No. 6: Tonne-kilometre data report of aircraft operators
- Template No. 8: Improvement report for aircraft operators
- 17/10/2022 - Guidance document No. 3 - Biomass issues
- 07/10/2021 - Guidance document No. 4 - Uncertainty Assessment
- 07/10/2021 - Guidance document No. 5 - Sampling and Analysis
- 07/10/2021 - Guidance document No. 6 - Data flow activities and control system
- 24/01/2022 - Guidance document No. 8 - EU ETS Inspections
Accreditation and Verification Regulation (AVR): Guidance and templates
- 03/02/2022 - The Accreditation and Verification Regulation - Explanatory Guidance Document No.1
- 03/02/2022 - Guidance document - Key guidance note II.1 on the scope of verification
- 03/02/2022 - Guidance document - Key guidance note II.2 on risk analysis
- 20/12/2022 - Guidance document - Key guidance note II.3 on process analysis
- 03/02/2022 - Guidance document - Key guidance note II.4 on sampling
- 12/2020 - Guidance document - Key guidance note II.5 on site visits concerning installations
- 31/01/2022 - Guidance document - Key guidance note II.6 on the verification report
- 09/02/2022 - Guidance document - Key guidance note II.7 on competence of verifiers
- 21/03/2022 - Guidance document - Key guidance note II.8 on the relation between EN ISO 14065 and AVR
- 10/01/2022 - Guidance document - Key guidance note II.9 on the relation between EN ISO/IEC 17011 and AVR
- 10/01/2022 - Guidance document - Key guidance note II.10 on information exchange
- Information exchange template No. 1 - Notification template (Article 77 AVR) from the verifier to the National Accreditation Body/National Certification Authority (by 15 November each year)
- Information exchange template No. 2 - Work programme (Article 71(1) AVR) from the National Accreditation Body/National Certification Authority to the Competent Authority (by 31 December each year)
- Information exchange template No. 3 - Management report (Article 71(3) AVR) from the National Accreditation Body/National Certification Authority to the Competent Authority (by 1 June each year)
- Information exchange template No. 4 - Information exchange (Article 73 AVR) from the Competent Authority to the National Accreditation Body/National Certification Authority (recommended by 30 September each year)
- 27/11/2017 - Guidance document - Key guidance note II.11 on certification
- 10/01/2022 - Guidance document – Key guidance note II.12 on time allocation in verification
- 03/02/2022 - The Accreditation and Verification Regulation - Verification Guidance for EU ETS Aviation (GD III)
Joint MRR and AVR Guidance
- 07/10/2021 - Guidance document No.7 – The Monitoring and Reporting Regulation and Accreditation and Verification Regulation – Continuous Emissions Monitoring Systems (CEMS)
- 20/12/2013 - Conservative estimate of emissions
- 20/12/2013 - Review of the annual emissions report and verification report
Frequently Asked Questions about MRR and AVR
- 21/03/2022 - FAQ Accreditation and Verification
- 03/02/2022 - FAQ Classification and reporting of outstanding issues in the verification report
- 20/12/2013 - FAQ Monitoring and Reporting
- 14/01/2013 - Frequently Asked Questions on problems with the MP template for installations
- 23/11/2012 - Frequently Asked Questions on problems with the MP template for aircraft operators
Training documents
- 10/2022 - MRVA training event on biomass
- 09/2020 - A&V training event: 2020 Handbook
- 16/09/2021 - Annual activity level verification
- 26/11/2020 - M&R training event: roadmap through M&R Guidance
- 27/11/2019 - M&R training event: unreasonable costs, uncertainty assessment and data gaps
- 15/11/2018 - Training on Round Robin Test
- 09/2017 - A&V Training Handbook
- 20/06/2017 - M&R training webinar on Sampling Plans
- 14-15/09/2016 - 2016 A&V training event
- 31/05/2016 - M&R training event on Uncertainty Assessment
- 08/09/2015 - A&V training event
Data exchange formats
- Description of the EU ETS reporting language
- MRV data models
- XETL XML schemas (xsl)
- Visual representations
Compliance
- Fifth EU ETS Compliance Review: Final Technical Report
- Fourth EU ETS MRAV Compliance Review: Final Report
- Fourth EU ETS MRAV Compliance Review: Annex II Country Fiches
Article 21 Reporting by Member States
- Commission Implementing Decision (EU) 2022/919 of 8 June 2022 amending Commission Decision 2005/381/EC as regards the questionnaire for reporting on the application of Directive 2003/87/EC of the European Parliament and of the Council
- Explanatory Note
- Analysis of national responses under Article 21 of the EU ETS Directive in 2021
- Analysis of national responses under Article 21 of the EU ETS Directive in 2020
- Commission Implementing Decision 2014/166/EU as regards the questionnaire for reporting on the application of Directive 2003/87/EC of the European Parliament and of the Council
- Explanatory Note
- Analysis of national responses under Article 21 of the EU ETS Directive in 2019
- Analysis of national responses under Article 21 of the EU ETS Directive in 2018
- Analysis of national responses under Article 21 of the EU ETS Directive in 2017
Further tools for aviation operators
Monitoring and reporting guidelines
- 16/04/2009 - Monitoring and reporting guidelines
Verification guidance for aviation
- 30/11/2010 - EU ETS Verification Guidance for Aviation
Small emitters' tool
- 09/07/2010 - Commission Regulation (EU) No 606/2010 on the approval of a simplified tool developed by the European organisation for air safety navigation (Eurocontrol) to estimate the fuel consumption of certain small emitting aircraft operators
- Small emitters' tool developed by Eurocontrol
Guidance documents developed by Member States
- Guidance document prepared by the Netherlands and the United Kingdom
- Questions and Answers report on the initiative of the Dutch Emissions Authority (December 2008)
- Frequently asked questions, done by the Aviation Implementation Task Force
- 30/01/2023 - Technical guidance on supporting documentation required for zero-rating claims associated to sustainable biofuels for aviation in the EU ETS, prepared by the Aviation Task Force
- 30/11/2022 - Threshold and reporting obligation guidance, prepared by the Aviation Task Force
Example monitoring plans
- Example emissions monitoring plan
- Example tonne-kilometre monitoring plan
- Example emissions data flow charts
- Example tonne-kilometre data flow charts
Interpretation of aviation activities
- 01/01/2022 - Consolidated version of Commission Implementing Regulation (EU) 2018/2066 on the monitoring and reporting of greenhouse gas emissions
- 01/01/2021- Consolidated version of Commission Implementing Regulation (EU) 2018/2067 on the verification of data and on the accreditation of verifiers
- 18/07/2019 - Commission Delegated Regulation (EU) 2019/1603 supplementing Directive 2003/87/EC of the European Parliament and of the Council as regards measures adopted by the International Civil Aviation Organisation for the monitoring, reporting and verification of aviation emissions for the purpose of implementing a global market-based measure
- 21/06/2012 - SWD(2012) 177 - Impact Assessment accompanying the Commission Regulation 601/2012 and Commission Regulation 600/2012
- 01/03/2022 - Quick guide for operators of stationary installations
- 01/03/2022 - Quick guide for aircraft operators
- 01/03/2022 - Quick guide for competent authorities
- 21/03/2022 - Quick guide for verifiers
- 21/03/2022 - Quick guide for national accreditation bodies
- 20/02/2023 - Guidance document No. 1 - The Monitoring and Reporting Regulation – General guidance for installations
- Template No. 1: Monitoring plan for the emissions of stationary installations
- User Manual for the AER template
- Template No. 4: Annual emissions report of stationary source installations
- 13/06/2022 - Template No. 7: Improvement report for stationary installations
- User Manual for the IR template
- Unreasonable costs determination tool
- Exemplar checklist for assessing installation MPs
- Exemplar monitoring plan
- Exemplar MRR Article 13 Simplified Monitoring Plan
- Exemplar improvement report
- Exemplar monitoring plan update
- 29/05/2023 - Guidance document No. 2 - The Monitoring and Reporting Regulation – General guidance for aircraft operators
- Template No. 2: Monitoring plan for the emissions of aircraft operators for EU ETS and CORSIA
- Template No. 3: Monitoring plan for the tonne-kilometre data of aircraft operators
- Template No. 5: Annual emissions report of aircraft operators for EU ETS, Swiss ETS, and CORSIA
- Template No. 6: Tonne-kilometre data report of aircraft operators
- Template No. 8: Improvement report for aircraft operators
- 17/10/2022 - Guidance document No. 3 - Biomass issues
- 07/10/2021 - Guidance document No. 4 - Uncertainty Assessment
- 07/10/2021 - Guidance document No. 5 - Sampling and Analysis
- 07/10/2021 - Guidance document No. 6 - Data flow activities and control system
- 24/01/2022 - Guidance document No. 8 - EU ETS Inspections
- 03/02/2022 - The Accreditation and Verification Regulation - Explanatory Guidance Document No.1
- 03/02/2022 - Guidance document - Key guidance note II.1 on the scope of verification
- 03/02/2022 - Guidance document - Key guidance note II.2 on risk analysis
- 20/12/2022 - Guidance document - Key guidance note II.3 on process analysis
- 03/02/2022 - Guidance document - Key guidance note II.4 on sampling
- 12/2020 - Guidance document - Key guidance note II.5 on site visits concerning installations
- 31/01/2022 - Guidance document - Key guidance note II.6 on the verification report
- 09/02/2022 - Guidance document - Key guidance note II.7 on competence of verifiers
- 21/03/2022 - Guidance document - Key guidance note II.8 on the relation between EN ISO 14065 and AVR
- 10/01/2022 - Guidance document - Key guidance note II.9 on the relation between EN ISO/IEC 17011 and AVR
- 10/01/2022 - Guidance document - Key guidance note II.10 on information exchange
- Information exchange template No. 1 - Notification template (Article 77 AVR) from the verifier to the National Accreditation Body/National Certification Authority (by 15 November each year)
- Information exchange template No. 2 - Work programme (Article 71(1) AVR) from the National Accreditation Body/National Certification Authority to the Competent Authority (by 31 December each year)
- Information exchange template No. 3 - Management report (Article 71(3) AVR) from the National Accreditation Body/National Certification Authority to the Competent Authority (by 1 June each year)
- Information exchange template No. 4 - Information exchange (Article 73 AVR) from the Competent Authority to the National Accreditation Body/National Certification Authority (recommended by 30 September each year)
- 27/11/2017 - Guidance document - Key guidance note II.11 on certification
- 10/01/2022 - Guidance document – Key guidance note II.12 on time allocation in verification
- 03/02/2022 - The Accreditation and Verification Regulation - Verification Guidance for EU ETS Aviation (GD III)
- 07/10/2021 - Guidance document No.7 – The Monitoring and Reporting Regulation and Accreditation and Verification Regulation – Continuous Emissions Monitoring Systems (CEMS)
- 20/12/2013 - Conservative estimate of emissions
- 20/12/2013 - Review of the annual emissions report and verification report
- 21/03/2022 - FAQ Accreditation and Verification
- 03/02/2022 - FAQ Classification and reporting of outstanding issues in the verification report
- 20/12/2013 - FAQ Monitoring and Reporting
- 14/01/2013 - Frequently Asked Questions on problems with the MP template for installations
- 23/11/2012 - Frequently Asked Questions on problems with the MP template for aircraft operators
- 05/2023 - MRVA training event on biomass
- 09/2020 - A&V training event: 2020 Handbook
- 16/09/2021 - Annual activity level verification
- 26/11/2020 - M&R training event: roadmap through M&R Guidance
- 27/11/2019 - M&R training event: unreasonable costs, uncertainty assessment and data gaps
- 15/11/2018 - Training on Round Robin Test
- 09/2017 - A&V Training Handbook
- 20/06/2017 - M&R training webinar on Sampling Plans
- 14-15/09/2016 - 2016 A&V training event
- 31/05/2016 - M&R training event on Uncertainty Assessment
- 08/09/2015 - A&V training event
- Commission Implementing Decision (EU) 2022/919 of 8 June 2022 amending Commission Decision 2005/381/EC as regards the questionnaire for reporting on the application of Directive 2003/87/EC of the European Parliament and of the Council
- Explanatory Note
- Analysis of national responses under Article 21 of the EU ETS Directive in 2022
- Analysis of national responses under Article 21 of the EU ETS Directive in 2021
- Analysis of national responses under Article 21 of the EU ETS Directive in 2020
- Commission Implementing Decision 2014/166/EU as regards the questionnaire for reporting on the application of Directive 2003/87/EC of the European Parliament and of the Council
- Explanatory Note
- Analysis of national responses under Article 21 of the EU ETS Directive in 2019
- Analysis of national responses under Article 21 of the EU ETS Directive in 2018
- Analysis of national responses under Article 21 of the EU ETS Directive in 2017
Monitoring and reporting guidelines
- 16/04/2009 - Monitoring and reporting guidelines
Verification guidance for aviation
- 30/11/2010 - EU ETS Verification Guidance for Aviation
Small emitters' tool
- 09/07/2010 - Commission Regulation (EU) No 606/2010 on the approval of a simplified tool developed by the European organisation for air safety navigation (Eurocontrol) to estimate the fuel consumption of certain small emitting aircraft operators
- Small emitters' tool developed by Eurocontrol
Guidance documents developed by Member States
- Guidance document prepared by the Netherlands and the United Kingdom
- Questions and Answers report on the initiative of the Dutch Emissions Authority (December 2008)
- Frequently asked questions, done by the Aviation Implementation Task Force
- 30/01/2023 - Technical guidance on supporting documentation required for zero-rating claims associated to sustainable biofuels for aviation in the EU ETS, prepared by the Aviation Task Force
- 30/11/2022 - Threshold and reporting obligation guidance, prepared by the Aviation Task Force
Example monitoring plans
- Example emissions monitoring plan
- Example tonne-kilometre monitoring plan
- Example emissions data flow charts
- Example tonne-kilometre data flow charts