Commission Implementing Decision (EU) 2025/1162

Contents

THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a system for greenhouse gas emission allowance trading within the Union and amending Council Directive 96/61/EC^note, and in particular Article 21(1) thereof,Whereas:

(1)Article 21(1) of Directive 2003/87/EC requires Member States to submit annual reports to the Commission on the application of that Directive.

(2)Commission Decision 2005/381/EC^note sets out in the Annex thereto a questionnaire to be used by Member States for the drawing up of annual reports to establish a detailed account of the application of Directive 2003/87/EC.

(3)Directive (EU) 2023/959 of the European Parliament and of the Council^note amended Directive 2003/87/EC to align its provisions with the Union’s legally binding climate objectives, as set out in Regulation (EU) 2021/1119 of the European Parliament and of the Council^note.

(4)To implement those amendments to Directive 2003/87/EC, Commission Implementing Regulation (EU) 2018/2066^note was amended to incorporate new rules on: monitoring and reporting emissions from extended activities listed in Annex I to Directive 2003/87/EC; emissions from renewable and low carbon fuels; CO₂ quantities permanently chemically bound in products listed in Commission Delegated Regulation (EU) 2024/2620^note; and non-CO₂ aviation effects. Furthermore, a new Chapter VIIa was included to implement a monitoring and reporting system for the emission trading scheme for buildings, road transport and additional sectors listed in Annex III to Directive 2003/87/EC. To align with Implementing Regulation (EU) 2018/2066 and further strengthen the verification and accreditation system, Commission Implementing Regulation (EU) 2018/2067^note was amended. Moreover, the rules for the free allocation of emission allowances were updated by Commission Delegated Regulation (EU) 2024/873^note and Commission Implementing Regulation (EU) 2025/772^note

(5)Directive (EU) 2023/959 extended the scope of the European Emissions Trading System to international maritime transport activities. As a result, Regulation (EU) 2015/757 of the European Parliament and of the Council^note was amended to further support the monitoring and reporting of emissions from shipping companies carrying out maritime transport activities listed in Annex I to Directive 2003/87/EC. Commission Delegated Regulation (EU) 2023/2917^note, laid down harmonised requirements on the verifier’s assessment of monitoring plans and the verification of shipping company’s emission reports.

(6)It is therefore necessary to reflect in Decision 2005/381/EC the amendments to Directive 2003/87/EC and to the related implementing and delegated acts. Moreover, further experience gained by Member States and the Commission in using the questionnaire has shown the need to improve the efficiency of the reporting and the coherence of the information reported.

(7)To reduce the administrative burden of Member States in complying with Article 21(1) of Directive 2003/87/EC, the questions in the questionnaire should only concern those data that are not available to the Commission through other sources. For that reason, the questionnaire set out in Annex to Decision 2005/381/EC should not contain national implementation measures pursuant to Article 11 of Directive 2003/87/EC or Commission Implementing Regulation (EU) 2019/1842^note. Furthermore, the questionnaire should not cover data related to maritime transport activities that can be collected from Thetis MRV, the automated Union information system operated by the European Maritime Safety Agency, established for the implementation of Regulation (EU) 2015/757 and Directive 2003/87/EC.

(8)Decision 2005/381/EC should therefore be amended accordingly.

(9)The measures provided for in this Decision are in accordance with the opinion of the Climate Change Committee,

HAS ADOPTED THIS DECISION: