Fuel emissions trading (BEHG)

Support services for distributors, responsible parties and consumers (deadlines)

With the introduction of the national emissions trading system on 01st of January 2021 through the Fuel Emissions Trading Act (BEHG), the legislator is pricing CO₂ emissions, especially in the heat and transport sectors. Distributors of certain fuels - e.g. wholesalers, municipal utilities, manufacturers with wholesale distribution 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 covered, and from 2023 further fuels such as coal, coke and vegetable oils, biodiesel.

The system starts with a fixed price phase of allowances from 2021 (€25 per allowance) to 2025 (€55 per allowance). From 2026, the auctioning phase begins, with a minimum price per allowance of €55.

With the necessity to participate in national emissions trading, the responsible party is subject to various monitoring and reporting obligations, such as the annual submission of a verified emissions report to the German Emissions Trading Authority (DEHSt) by 31 July of the following year (for the first time by 31st of July 2022) on the basis of an approved monitoring plan (for the first time for report 2023). Certificates must be surrendered annually (for the first time by 30th of September 2022 - and of course procured beforehand. Responsible parties who do not comply with the reporting obligations or do not do so in 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 potentials for the economy.

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

• Support with the opening of accounts in accordance with § 12 BEHG
• Acquisition of certificates
• Setting up a virtual post office with qualified electronic signature
• Preparation of the annual emissions report pursuant to § 7 para. 1 BEHG
• Preparation of monitoring plans pursuant to § 6 para. 1 BEHG
• Communication with authorities and general questions on fuel emissions trading
• Preparation of applications according to BECV (deadline 30th of June 2022)

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