Fuel emissions trading (BEHG)

Support services for distributors and responsible parties

With the introduction of the national emissions trading system on January 1st, 2021 through the Fuel Emissions Trading Act (BEHG), the legislator is pricing CO2 emissions, especially in the heating and transport sectors. Marketers of certain fuels - e.g. wholesalers, municipal utilities, manufacturers with wholesale sales and importers of fuels - are obliged to participate in national emissions trading. From the 2021 reporting period, fuels such as natural gas, diesel, petrol and heating oil will be recorded, and from 2023 other fuels such as coal, coke and vegetable oils, biodiesel.

The system starts with a fixed price phase for the certificates from 2021 (€25 per certificate) to 2025 (€55 per certificate). The auction phase begins in 2026, with a minimum price per certificate of €55.

With the need to participate in national emissions trading, those responsible have various monitoring and reporting obligations, such as the annual submission of a verified emissions report by July 31st. of the following year (for the first time by July 31, 2022) at the German Emissions Trading Authority (DEHSt) on the basis of an approved monitoring plan (for the first time for the 2024 report). Every year (by September 30th) certificates have to be handed in - and of course they have to be obtained beforehand. Those responsible who do not comply with the reporting obligations or do not do so in good time must expect severe sanctions.

On the consumer side, on the other hand, the BEHG and the Carbon Leakage Ordinance (BECV) regulate various compensation mechanisms and the avoidance of double burdens. This results in corresponding savings potential for the economy.

The German Emissions Trading Authority (DEHSt) has now announced that monitoring plans must be submitted to DEHSt by October 31, 2023 for the first time and that emissions reports for 2024 must be verified by an inspection body or an environmental verifier for the first time. For this purpose, among other things, authorized persons have to be named, a registration in the form management system has to be carried out and an electronic signature card has to be procured.

The second law amending the BEHG of November 9th, 2022 means that operators of waste incineration plants are also included in the group of marketers. The decisive factor for this is that the system requires approval under immission control law in accordance with No. 8.1.1 or 8.1.2 (for waste oil incineration) of Appendix 1 of the 4th BImSchV.

Furthermore, with the change, the fuels coal, biomethane, hydrogen and synthetic fuels have now also been included in the scope of BEHG.

When using biogenic fuel, an emission share of zero is only possible if the plant or the supply chain is certified according to a recognized sustainability system (SURE, RedCert).

The experts at BfU AG will be happy to support you in meeting the legal requirements for fuel emissions trading. Our support services include in detail: 

• Assistance with opening an account in accordance with § 12 BEHG
• Setting up a virtual post office with a qualified electronic signature (DEHSt platform)
• Creation of monitoring plans according to § 6 paragraph 1 BEHG
• Preparation of the annual emissions report in accordance with Article 7 Paragraph 1 BEHG
• Communication with authorities and general questions about fuel emissions trading
• Communication with the test centers (e.g. ESC Cert GmbH) and support for test dates

Energy costs are not fixed costs, and far-reaching potential for lowering energy costs can often be identified and achieved in companies that continually analyse their energy use. Companies that do not have a certified energy management system (EnMS) can also benefit from a system analysis. This is particularly advisable for small and medium-sized enterprises (SMEs) for which an EnMS pursuant to DIN EN ISO 50001 represents too great an organisational overhead, and for companies with limited budgets.

Individual energy audits (e.g. in accordance with DIN EN 16247-1) and special process and procedural analyses can be used to identify potential and reveal possible courses of action. Additional employee coaching results in more awareness in terms of the use of energy and helps to protect the resources of the company and the environment.

Due to the change in energy tax regulations, such as the tax capping scheme, energy audits in accordance with DIN EN 16247-1 are the optimum solution for SMEs to meet the requirements set out in the Spitzenausgleich-Effizienzsystemverordnung (German Tax Capping Efficiency System Ordinance - SpaEfV). This enables energy efficiency to be increased and the entitlement to tax relief to be preserved, at the same time. You thus make an active contribution to environmental protection and increase your competitiveness at the same time.

The Energiedienstleistungsgesetz (Energy Service Act - EDL-G) also gives rise to a legal obligation on non-SMEs to perform energy audits in accordance with DIN EN 16247-1  unless an EnMS in accordance with DIN EN ISO 50001 or EMAS is already being operated. According to this, all companies with more than 250 employees or annual revenues of more than 50 million euros need to perform energy audits, by 05/12/2015 in the first instance and then recurrently.

We will be pleased to assist you in optimising your energy use:

• Energy audits (e.g. in accordance with DIN EN 16247-1)
• Alternative system pursuant to SpaEfV
• Procedural and process analyses
• Employee coaching