Annual emissions report EU ETS, Swiss ETS and CORSIA
Aircraft operators calculate and report CO2 emissions annually according to the procedures in their approved monitoring plan and in accordance with the Monitoring and Reporting Regulation (MRR). Calculated emissions are reported using the templates from the European Commission. Emissions from each respective scheme are reported in one emissions report.
The annual emissions report template is available here: 11/03/2024 - Template No. 5: Annual emissions report of aircraft operators for EU ETS, Swiss ETS, and CORSIA
Unless you qualify as a small emitter, the emissions report must be verified by an accredited verifier before submission to the NEa by 31 March of the following year. Separate verification reports are required for EU ETS and CORSIA emissions.
EU ETS small emitters
If considered a small emitter, aircraft operators can use Eurocontrol’s small emitters tool (SET) to generate an annual emissions report, which does not require verification by an independent accredited verifier.
CORSIA reporting
Annual emissions report
In 2019 the EU ETS was extended to encompass the monitoring and reporting of emissions falling within the CORSIA scope for EU aircraft operators. Building on this, the most recent update to the EU ETS Directive saw the formal integration of CORSIA's offsetting component.
Aircraft operators with an obligation under CORSIA, need to determine their emissions according their monitoring plan for the scope of CORSIA. A verified emissions report must be submitted to the NEa by 31 March of the following year.
The same emissions reporting template as for EU ETS applies for reporting under CORSIA.
Unit cancellation report
By November 30th of each year, the NEa will calculate and annually notify aircraft operators of their offsetting obligations. Offsetting calculations are based on the annual sector growth factor published by ICAO. To offset CO2 emissions, aircraft operators must cancel "units" for each compliance phase. The first cancellation of offsetting units is due by January 31, 2025, covering the offsetting obligations for emissions generated between 2021 and 2023. The first unit cancellation report must be submitted by March 31, 2025 in accordance with the requirements set out in anticipated implementing regulations.
Two additional implementing regulations related to CORSIA implementation in the EU are anticipated in Q4 of 2024 and Q1 of 2025. These regulations will provide a detailed overview of CORSIA eligible fuels, guidelines for CORSIA emissions unit cancellation reports, and specific eligibility requirements for units that EU airlines can use for offsetting.
The Commission has adopted Commission Implementing Regulation (EU) 2024/2850 of 11 November 2024 on the list of States which are considered to be applying CORSIA for the purposes of Directive 2003/87/EC of the European Parliament and of the Council for emissions in 2024. It has been published in the Official Journal of the European Union. You can find it here: Implementing regulation - EU - 2024/2850 - EN - EUR-Lex.l The list is updated by the Commission each year.