Commission Delegated Regulation (EU) 2023/2904 of 25 October 2023 amending Delegated Regulation (EU) 2019/1122 supplementing Directive 2003/87/EC of the European Parliament and of the Council as regards the functioning of the Union Registry

‘5 Upon exclusion of an installation from the EU ETS pursuant to Articles 27 or 27a of Directive 2003/87/EC, the national administrator shall set the corresponding stationary installation holding account to excluded status for the duration of the exclusion.’

‘6a Where a regulated entity is exempt from the obligation to surrender allowances in accordance with Article 30e(3) of Directive 2003/87/EC, the national administrator shall set the corresponding regulated entity holding account to excluded status for the duration of the exemption.’

1 Within 20 working days of the entry into force of a greenhouse gas emissions permit, the relevant competent authority or the stationary installation shall provide the relevant national administrator with the information set out in Annex VI and shall request the national administrator to open a stationary installation holding account in the Union Registry provided that the stationary installation has an obligation to surrender allowances pursuant to Article 12 of Directive 2003/87/EC.

2 Within 20 working days of the receipt of a complete set of information in accordance with paragraph 1 of this Article and Article 21, the national administrator shall open a stationary installation holding account for each installation in the Union Registry or inform the prospective account holder of the refusal to open the account, pursuant to Article 19.

3 A new stationary installation holding account may be opened only if the installation does not already have a stationary installation holding account that was opened based on the same greenhouse gas emissions permit.’

1 Within 40 working days of the publication of the list referred to in Article 3gf(2), point (a), of Directive 2003/87/EC, or, for shipping companies not included in that list, within 65 working days of the first voyage falling within the scope of Article 3ga of that Directive, the shipping company shall provide the relevant national administrator with the information set out in Annex VIIa to this Regulation and shall request the national administrator to open a maritime operator holding account in the Union Registry.

2 Each shipping company shall have no more than one maritime operator holding account.

3 Within 20 working days of the receipt of a complete set of information in accordance with paragraph 1 of this Article and Article 21, the national administrator shall open a maritime operator holding account for each shipping company in the Union Registry or inform the prospective account holder of the refusal to open the account, pursuant to Article 19. By way of derogation from the first subparagraph, for the requests referred to in paragraph 1 of this Article and submitted in 2024, the deadline for the national administrator to open a maritime operator holding account shall be 40 working days from the receipt of a complete set of information.

1 Within 20 working days of the entry into force of a greenhouse gas emissions permit, the regulated entity falling within the scope of Chapter IVa of Directive 2003/87/EC shall provide the relevant national administrator with the information listed in Annex VIIb to this Regulation and shall request the national administrator to open a regulated entity holding account in the Union Registry.

2 Within 20 working days of the receipt of a complete set of information in accordance with paragraph 1 of this Article and Article 21, the national administrator shall open a regulated entity holding account for each regulated entity in the Union Registry or inform the prospective account holder of the refusal to open the account, pursuant to Article 19.

3 Each regulated entity shall have no more than one regulated entity holding account.

4 By way of derogation from the first subparagraph, for the requests referred to in paragraph 1 of this Article and submitted in 2025, the deadline for the national administrator to open a regulated entity holding accounts shall be 40 working days from the receipt of a complete set of information.

5 A new regulated entity holding account may be opened only if the regulated entity does not already have a regulated entity holding account that was opened based on the same greenhouse gas emissions permit.

6 Where the national administrator already acquired information for the purposes of national measures in the sectors falling within the scope of Annex III to Directive 2003/87/EC, it may use this information for the purpose of opening of the regulated entity holding accounts, provided that the information fulfils the requirements set out in Article 15b of this Regulation.

1 Following the signature of a non-binding arrangement referred to in Article 25(1b) of Directive 2003/87/EC, the government of the third country or the sub-federal or regional entity may, by an official letter, request the central administrator to open a third country government deletion account in the Union Registry.

2 The third country concerned shall have no more than one single third country government deletion account.

1 Where a Member State notifies the Commission of the application of the exemption in accordance with Article 30e(3) of Directive 2003/87/EC and the Commission does not raise an objection to the application of that derogation, the Member State concerned shall, by an official letter, request the central administrator to open a tax derogation deletion account in the Union Registry.

2 The Member State concerned shall have no more than one tax derogation deletion account.

3 Only regulated entity allowances may be transferred to the tax derogation deletion account. Regulated entity allowances held in the tax derogation deletion account shall be deleted by the end of the year after the reference year in accordance with Article 30e(3), point (g), of Directive 2003/87/EC.

4 The tax derogation deletion account shall be used only to fulfil the requirements set out in Article 30e(3), point (g), of Directive 2003/87/EC and the amount of allowances sent to that account in any given year shall not be higher than the difference between the amount of allowances that remains to be auctioned in the reference year following application of Article 30e(3), point (f), of that Directive and the amount of allowances to be cancelled under Article 30e(3), point (g), of Directive 2003/87/EC.’

The central administrator shall close a third country government deletion account within 10 working days of the end of the time period set out in the non-binding arrangement referred to in Article 25(1b) of Directive 2003/87/EC.’

1 The competent authority shall notify the national administrator within 10 working days of notification by the account holder, or of discovering after examining other evidence, that the shipping company merged into another shipping company or the shipping company has ceased all its operations covered by Annex I to Directive 2003/87/EC.

2 The national administrator may close a maritime operator holding account if the following conditions are fulfilled: (a) notification pursuant to paragraph 1 has been made; (b) the year of last emission is registered in the Union Registry; (c) verified emissions subject to surrender requirements in accordance with Articles 3gb and 12 of Directive 2003/87/EC were registered for all years when the shipping company was included in the EU ETS; (d) the shipping company has surrendered an amount of allowances equal to or greater than its verified emissions subject to surrender requirements in accordance with Articles 3gb and 12 of Directive 2003/87/EC.

1 Where the competent authority withdraws a greenhouse gas emissions permit or receives a notification by the account holder, or discovers after examining other evidence, that the regulated entity has merged into another regulated entity or has ceased all its operations covered by Annex III to Directive 2003/87/EC, it shall notify the national administrator within 10 working days of the withdrawal, the notification by the account holder or the discovery, as applicable.

2 The national administrator may close a regulated entity holding account if the following conditions are fulfilled: (a) notification from the competent authority pursuant to paragraph 1 has been received; (b) the year of last emission is registered in the Union Registry; (c) verified emissions were registered for all years when the regulated entity was included in the EU ETS; (d) the regulated entity has surrendered an amount of allowances equal to or greater than its verified emissions.’;

1 If, on 1 April of each year, the annual emissions for the preceding year of a stationary installation, an aircraft operator or a shipping company, or, on 1 May of each year, the annual emissions corresponding to the amount of fuel released for consumption for the preceding year by a regulated entity, have not been entered and marked as “verified” in the Union Registry, the central administrator shall ensure that the Union Registry sets the corresponding operator account to a blocked status.

2 When all overdue verified emissions of an operator for that year have been recorded in the Union Registry, the central administrator shall ensure that the Union Registry sets the corresponding operator account to open status.’

1 From 2028, the central administrator shall ensure that on 1 June of each year, the Union Registry indicates the compliance status figure for the preceding year for every regulated entity with a regulated entity holding account that is not in a closed status. This shall be done by calculating the sum of all allowances surrendered for the current period less the sum of all verified emissions corresponding to their fuel released for consumption in the current period and including the preceding year. The compliance status figure shall not be calculated for accounts that had their previous compliance status figure zero or positive and the year of last emissions was set to a year before the preceding year.

2 The central administrator shall ensure that the Union Registry calculates the compliance status figure before the closure of the account pursuant to Article 26b.

3 The central administrator shall ensure that the Union Registry records the compliance status figure for every regulated entity for each year.’

The central administrator shall, in a timely manner, transfer general allowances for stationary installations from the EU Total Quantity Account into the EU Allocation Account in a quantity corresponding to the sum of the allowances allocated free of charge according to the national allocation table of each Member State.’

1 The central administrator shall, in a timely manner, transfer on behalf of the relevant auctioning Member State as represented by its auctioneer appointed in accordance with Regulation (EU) No 1031/2010, general allowances for aviation from the EU Aviation Total Quantity Account to the EU Aviation Auction Account in a quantity corresponding to the annual volumes determined pursuant to that Regulation.

2 In case of adjustments of the annual volumes of allowances in accordance with Article 14 of Regulation (EU) No 1031/2010, the central administrator shall transfer a corresponding quantity of general allowances from the EU Aviation Total Quantity Account to the EU Aviation Auction Account or from the EU Aviation Auction Account to the EU Aviation Total Quantity Account, as the case may be.’

The central administrator shall, in a timely manner, transfer general allowances from the EU Aviation Total Quantity Account into the EU Aviation Allocation Account in a quantity corresponding to the sum of the allowances allocated free of charge according to the national aviation allocation table of each Member State.’

1 The central administrator shall, in a timely manner, transfer on behalf of the relevant auctioning Member State and for the Social Climate Fund established by Regulation (EU) 2023/955, as represented by their auctioneer appointed in accordance with Regulation (EU) No 1031/2010 regulated entity allowances from the EU Regulated Entity Total Quantity Account into the EU Regulated Entity Auction Account in a quantity corresponding to the annual volumes determined pursuant to Article 13 of that Regulation.

2 In case of adjustments of the annual volumes of allowances in accordance with Article 14 of Regulation (EU) No 1031/2010, the central administrator shall transfer a corresponding quantity of regulated entity allowances from the EU Regulated Entity Total Quantity Account to the EU Regulated Entity Auction Account or from the EU Regulated Entity Auction Account to the EU Regulated Entity Total Quantity Account, as the case may be.’

1 The national administrator shall indicate in the national allocation table for each stationary installation, for each year and for each legal basis set out in Annex X, whether or not an installation should receive an allocation for that year.

2 The central administrator shall ensure that the Union Registry transfers general allowances for stationary installations automatically from the EU Allocation Account in accordance with the relevant national allocation table to the relevant open stationary installations holding account with compliance status A, as set out in Table XIV-I of Annex XIII, or to the relevant blocked stationary installation holding account, having regard to the modalities of the automatic transfer specified in the data exchange and technical specifications provided for in Article 75.

3 Where an excluded stationary installation holding account does not receive allowances under paragraph 2, allowances for the years of exclusion shall not be transferred to the account, should it be set to open status for subsequent years.

4 The central administrator shall ensure that a stationary installation can perform transfers returning excess allowances to the EU Allocation Account where the national allocation table of a Member State has been changed pursuant to Article 47 to correct for an over allocation of allowances to the stationary installation, and the competent authority has requested the stationary installation to return such excess allowances.

5 The competent authority may instruct the national administrator to transfer returning excess allowances to the EU Allocation Account where the over allocation of allowances is a consequence of allocation after a stationary installation ceased the activities carried out in the installation to which the allocation relate, without informing the competent authority.’

1 The Commission shall instruct the central administrator, in a timely manner, to transfer, on request of the auctioning Member State and with regard to the Innovation fund, the Modernisation fund, the Recovery and Resilience Facility or the Social Climate Fund, as represented by its auctioneer appointed in accordance with Regulation (EU) No 1031/2010, the following to the relevant auction collateral delivery account in accordance with the relevant auction table: (a) general allowances from the EU Auction Account; (b) until 31 December 2024, aviation allowances from the EU Aviation Auction Account; (c) from 1 January 2025, general allowances for aviation from the EU Aviation Auction Account; (d) from 1 January 2027, regulated entity allowances from the EU Regulated Entity Auction Account.

2 The account holder of the relevant auction collateral delivery account shall ensure the transfer of the auctioned allowances to the successful bidders or their successors in title in accordance with Article 47(2) of Regulation (EU) No 1031/2010.

3 The authorised representative of an auction collateral delivery account may be required to transfer any allowances that were not delivered from the auction collateral delivery account to the EU Auction Account, the EU Aviation Auction Account or the EU Regulated Entity Auction Account respectively.’

Allowances held in third country government deletion accounts shall be deleted. Allowances shall not be transferred from third country government deletion accounts. No other transactions shall be possible from those accounts.’

This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union. Article 1, points (21), (22), (25) and (28)(c), shall apply from 1 January 2025 and Article 1, point (30)(b), shall apply from 1 January 2027.