Closure of national competent authority accounts
Article 1
Delegated Regulation (EU) 2019/1122 is amended as follows: (1) Article 9 is amended as follows: (a) the following paragraphs 6b and 6c are inserted: ‘6b. Upon notification from the competent authority that a shipping company is no longer included in the EU ETS in accordance with Annex I to Directive 2003/87/EC in a given year, the national administrator shall set the corresponding maritime operator holding account to excluded status, after giving prior notice to the shipping company concerned, and keep the account in that status until notification from the administering authority that a shipping company is again included in the EU ETS. 6c. Where an installation is not covered by the EU ETS in accordance with point 1 of Annex I to Directive 2003/87/EC, the national administrator shall set the corresponding operator account to excluded status for the duration of the exclusion.’ ; (b) paragraph 7 is replaced by the following: ‘7. No processes may be initiated from excluded accounts, including transfers of allowances, except for the processes specified in Article 22, Article 48(4) and (5), Article 50(6) and (8), and Article 57 and the processes specified in Articles 31 and 56 corresponding to the period where the account status was not set to excluded.’ ; (2) Article 15b is amended as follows: (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.’ ; (3) in Article 20, the following paragraph 10 is added: ‘10. For national competent authority accounts opened in accordance with Article 15b(8), the requirement to have authorised representatives in accordance with this Article shall not apply. For such accounts at least one contact person shall be nominated.’ ; (4) in Article 22, paragraph 1 is replaced by the following: ‘1. All account holders shall notify the national administrator within 10 working days of changes to the account information. In addition, holders of stationary installation holding accounts, aircraft operator holding accounts and maritime operator holding accounts, shall confirm to the national administrator by 30 June each year that their account information remains complete, up-to-date, accurate and true, whereas holders of regulated entity holding accounts shall give that information by 31 March each year.’ ; (5) the following Article 26c is inserted: ‘Article 26c Closure of national competent authority accounts The national administrator may close a national competent authority account if the emissions reported under Article 15b(8) have been registered.’ ; (6) the following Article 32a is inserted: ‘Article 32a Blocking of accounts due to a failure to surrender allowances 1. If, on 1 October of each year, the number of allowances surrendered for the current period pursuant to Article 56 from a stationary installation holding account or an aircraft operator holding account receiving free allocation of allowances, is lower than its verified emissions in the current period and including the preceding year, plus a correction factor, the central administrator shall ensure that the Union Registry sets the corresponding operator account to a blocked status. 2. When all overdue allowances have been surrendered from an operator account pursuant to Article 56, the central administrator shall ensure that the Union Registry sets the corresponding operator account to open status.’ ; (7) in Article 33, the following paragraph 1d is inserted: ‘1d. When the negative compliance status figure results only from the first or second EU ETS phase and where it cannot be corrected in future phases by an operator of a stationary installation, that negative figure shall not be taken into account in the calculation of the compliance status figure in accordance with paragraph 1.’ ; (8) Article 40 is replaced by the following: ‘Article 40 Transfer of aviation allowances to be auctioned 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 Commission Delegated Regulation (EU) 2023/2830 ( *1 ) general allowances for aviation from the EU Aviation Total Quantity Account to the EU 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 Delegated Regulation (EU) 2023/2830, the central administrator shall transfer a corresponding quantity of general allowances from the EU Aviation Total Quantity Account to the EU Auction Account or from the EU Auction Account to the EU Aviation Total Quantity Account, as the case may be. ( *1 ) Commission Delegated Regulation (EU) 2023/2830 of 17 October 2023 supplementing Directive 2003/87/EC of the European Parliament and of the Council by laying down rules on the timing, administration and other aspects of auctioning of greenhouse gas emission allowances ( OJ L, 2023/2830, 20.12.2023, ELI: http://data.europa.eu/eli/reg_del/2023/2830/oj ).’;" (9) in Article 48, paragraph 2 is replaced by the following: ‘2. The central administrator shall ensure that the Union Registry transfers general allowances automatically from the EU Allocation Account in accordance with the relevant national allocation table to the relevant open or blocked operator holding account, having regard to the modalities of the automatic transfer specified in the data exchange and technical specifications provided for in Article 75.’ ; (10) in Article 49, the following paragraph 1a is inserted: ‘1a. Changes to the national aviation allocation tables done in accordance with Decision of the EEA Joint Committee No 334/2023 ( *2 ) shall be notified to the Commission by the Member State allocating the allowances. ( *2 ) Decision of the EEA joint Committee No 334/2023 of 8 December 2023 amending Annex XX (Environment) to the EEA Agreement [2024/1419] ( OJ L, 2024/1419, 13.6.2024, ELI: http://data.europa.eu/eli/dec/2024/1419/oj ).’;" (11) in Article 50, paragraph 2 is replaced by the following: ‘2. The central administrator shall ensure that the Union Registry transfers aviation allowance , and from 1 January 2025 general allowances, automatically from the EU Aviation Allocation Account to the relevant open or blocked aircraft operator holding account in accordance with the relevant allocation table, having regard to the modalities of the automatic transfer specified in the data exchange and technical specifications provided for in Article 75.’ ; (12) in Article 54(1), point (c) is replaced by the following: ‘(c) from 1 January 2025, general allowances for aviation from the EU Auction Account;’; (13) Article 58 is amended as follows: (a) in paragraph 1, the second sentence is replaced by the following: ‘The request shall be duly signed by the authorised representative or representatives of the account holder that are authorised to initiate the type of transaction to be reversed and shall be posted within thirty working days of the finalisation of the process.’; (b) in paragraph 6, point (a) is replaced by the following: ‘(a) a transaction surrendering or deleting allowances to be reversed was not completed more than 40 working days prior to the account administrator’s proposal in accordance with paragraph 3;’; (14) the following Article 58a is inserted before Chapter 3: ‘Article 58a Restitution of allowances 1. The central administrator shall restitute surrendered allowances to the operator holding account to give effect to a Member State’s decision and ruling in accordance with Article 27 or Article 27a of Directive 2003/87/EC, or a ruling of the Court of Justice of the European Union, finding that the activities carried out by the operator are out of the scope of that Directive. 2. The number of allowances to be restituted shall be determined by applying the following formula and shall be rounded to the nearest integer: Where: The average value of allowances in the year of the surrender is determined based on the average auction clearing price for that year on the common auction platform pursuant to Article 26(1) of Delegated Regulation (EU) 2023/2830 ( *3 ) . The average value of allowances in the year of the restitution is determined based on the average auction clearing price for that year on the common auction platform pursuant to Article 26(1) of Delegated Regulation (EU) 2023/2830. The inflation is determined based on the consumer index price based on the European Union’s harmonised Index of Consumer Price. 3. The same type of allowances that were initially surrendered shall be restituted from the Union deletion account to the operator holding account. ( *3 ) Commission Delegated Regulation (EU) 2023/2830 of 17 October 2023 supplementing Directive 2003/87/EC of the European Parliament and of the Council by laying down rules on the timing, administration and other aspects of auctioning of greenhouse gas emission allowances ( OJ L, 2023/2830, 20.12.2023, ELI: http://data.europa.eu/eli/reg_del/2023/2830/oj ).’;" (15) Annex I is amended in accordance with Annex I to this Regulation; (16) Annex VII is amended in accordance with Annex II to this Regulation; (17) Annex IX is amended in accordance with Annex III to this Regulation; (18) Annex XI is replaced by the text in Annex IV to this Regulation; (19) Annex XIII is amended in accordance with Annex V to this Regulation.