Operators or aircraft operators subject to the European Union Emission Trading Scheme (EU ETS) are under the obligation to submit to the competent authority by 31 March of each year an emission report that covers the annual emissions of the reporting period and that is verified in accordance with Regulation (EU) No 600/2012.
However, competent authorities may require operators or aircraft operators to submit the verified annual emission report earlier than by 31 March, but by 28 February at the earliest.
Where the aircraft operator chooses to apply for the allocation of emission allowances free of charge pursuant to Article 3e or 3f of Directive 2003/87/EC, the aircraft operator must submit to the competent authority by 31 March of the year following the monitoring year referred to in Article 3e or 3f of that Directive a tonne-kilometre data report that covers the tonne-kilometre data of the monitoring year and that is verified in accordance with Regulation (EU) No 600/2012.
The annual emission reports and tonne-kilometre data reports must at least contain the information listed in Annex X to the M&R Regulation (see attachment).
As follows from Report on the functioning of the European carbon market, accompanying the document Report from the Commission to the European Parliament and to the Council, Climate action progress report, including the report on the functioning of the European carbon market and the report on the review of Directive 2009/31/EC on the geological storage of carbon dioxide of 18 November 2015 (COM(2015) 576 final), p. 30), after verification by accredited verifiers, annual reports are typically checked also by the EU Member States.
Pursuant to the reports submitted by the EU Mamber States in 2015 all Member States (except SE) checked between 95 and 100% of annual emission reports for completeness and internal consistency.
Furthermore, about 80% of reports were checked for consistency with monitoring plans and about 72% on average were checked against allocation data.
Twenty-four Member States reported that they carry out cross-checks with other data/detail.
All the above checks are intended to supplement the verifier's work and to ensure the high quality level of the MRV system.
After verification, the competent authorities detected errors in only 0.2% of reports in 2014 (and 2013).
Data for 2014, as well as for 2013, referred to in the above Report of 18 November 2015, show that more than 99% of installations complied with the requirement to submit a verified annual emissions report in time.
However, failures to submit a verified report in time were also most frequent reasons for fines imposed by the EU Member States in 2014 in the area of the EU ETS (this was the case in 7 EU Member States – ES, HU, PL, PT, RO, SK, UK).
11 EU Member States (data for 2014) reported, moreover, they publish the names of operators, which are non-compliant with the EU ETS monitoring system (MRR/AVR).