From 2028, once annual verified emissions are reported, regulated entities will have to surrender the equivalent number of allowances by 31 May of that year. Every year, regulated entities must submit an emissions report by 30 April for the emissions of the previous year. From 2026, the data for a given year will have to be verified by an accredited verifier. The Commission has published a study on measures which demonstrate how Member States can effectively promote targeted decarbonisation in ETS2 sectors, with a focus on lower income and middle income groups affected by the transition.
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