The annual procedure for monitoring, reporting and verifying (MRV), together with all the associated processes, is known as the ETS compliance cycle.
Industrial installations and aircraft operators covered by the EU ETS are required to have an approved monitoring plan for monitoring and reporting annual emissions. This plan is also part of the permit to operate required for industrial installations.
Every year, operators must submit an emissions report. The data for a given year must be verified by an accredited verifier by 31 March of the following year. Once verified, operators must surrender the equivalent number of allowances by 30 April of that year.
The rules related to the compliance cycle are set out in two regulations:
- Monitoring and Reporting Regulation (MRR)
- Accreditation and Verification Regulation (AVR)
The EU Commission (DG CLIMA) provides a tool for the different operators and competent authorities to perform their tasks and to be compliant with the regulation.
* This manual has been prepared by the company Westpole Belgium SA/NV on behalf of the Commission services to assist users of the EU ETS Reporting system. This document is not legally binding, does not necessarily reflect the views of the European Commission, and should not be considered a legal interpretation of the provisions and requirements of the legislation.