(a)in paragraph 2, the following subparagraph is added:‘By way of derogation from the first subparagraph, for the requests submitted from 1 June 2026 until 31 December 2027, 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 in accordance with paragraph 1.’;
(b)paragraph 4 is deleted;
(c)the following paragraphs 7, 8 and 9 are added:‘7.By way of derogation from paragraph 1 of this Article, from 1 June 2026 to 15 September 2026 regulated entities falling within the scope of Chapter IVa of Directive 2003/87/EC shall request to open a regulated entity holding account in the Union Registry in accordance with paragraph 1 of this Article.8.By way of derogation from paragraph 2 of this Article, the national administrator shall open a national competent authority account for the purpose of reporting the historical emissions for the year 2024 in accordance with Article 30f(4) of Directive 2003/87/EC and for the purpose of reporting verified emissions for the year 2025 in accordance with Article 30f(2) of that Directive. Aggregated emissions at the national level shall be reported by the national administrator in the Union Registry via the national competent authority account by 30 June 2025 and by 30 June 2026, as applicable. Detailed emissions for each regulated entity shall be reported to the Commission by 30 June 2025 and by 30 June 2026, as applicable, by the national administrator by other electronic means than via the Union Registry and by using the templates or file format specifications published by the Commission in accordance with Table IX-IV of Annex IX to this Regulation.9.National competent authority accounts shall not hold allowances.’;