Opening an account in the EU ETS 2 – general information
For operators under the EU ETS 2, a section separate from the EU ETS 1 will be set up in the Union Registry, along with a separate account type – “Regulated Entity Holding Accounts” (REHA accounts). To facilitate the account opening process, we will, with the assistance of the European Commission, design the REHA account opening in the Union Registry as automatically as possible by migrating data from the nEHS registry. It will initially not be possible to directly open an REHA account via the Union Registry. The opening of other types of accounts in the Union Registry, such as trading accounts, will continue to follow the usual procedures.
Operators without emissions trading obligations under EU ETS 2, as well as those who have been suspended or whose emissions permit has been revoked for the reporting years up to and including 2026, are not affected by the migration. This only applies if the applications for suspension or revocation of the emissions permit have already been processed. Applications for the revocation of the emissions permit should be submitted as early as possible in order to make it clear to the registry administration that such accounts do not need to be migrated to the Union Registry. Also, trading accounts will not be migrated from the nEHS registry to the Union Registry.
Migration – a two-step process
Deadlines for migration form submission and further steps
The opening of the REHA accounts in the EU ETS 2 is carried out over several dates in 2026 and 2027 and not at the same time for all account holders. We summarise and open REHA accounts in the Union Registry for those account holders which have filed the migration form by a specific cutoff date. Account holders who missed a specific cutoff date can submit the application by a later cutoff date. The first cutoff date for submitting the migration form is 02/11/2026. The following date is expected to be at the end of the first quarter of 2027.
We initiate the process of opening an account in the Union Registry once the cutoff date has lapsed. Automated registration of users by the European Commission is still carried out. The Union Registry automatically informs authorised representatives via e-mail that the account has been opened. Generally, this e-mail is the first notification received by authorised representatives after the migration form has been submitted.
It normally only takes several working days to open an account in the Union Registry once the cutoff date has lapsed. Within that period, submitting the migration form is temporarily not possible.
Further information
You can find detailed information regarding preparation steps and all other points in our migration information document, or in our information sheet on setting up and managing an EU Login account.
(available in German only)
Hinweise zur Einrichtung und Verwaltung des EU-Login Kontos
Information for Regulated Entities which exclusively trade with fuels according to Article 23 EnergieStG
Regulated Entities which exclusively trade with fuels according to Article 23 EnergieStG do not hold Compliance-Accounts in the national registry. Thus, such entities do not have the possibility to use the migration mechanism for automated account opening in the Union Registry. In case you would still like to open a REHA-account as soon as possible please contact our customer service and we will elaborate alternative technical possibilities.
Register’s obligations for account holders for 2026-2028 reporting years
Emission certificates for 2026 and 2027 emissions do not yet need to be surrendered in the EU ETS 2. However, there is a Union Registry obligation to enter these emissions, initially for emissions from 2026 until 30/04/2027. Up to and including the 2027 reporting year, the obligation to surrender exists exclusively in the national emissions trading system (nETS) or in the national nETS registry.
The first allowance surrender under EU ETS 2 must be initiated by 31/05/2029 for emissions from 2028. As a result, from the emissions for the year 2028 onwards, the annual surrender obligation under the nEHS will no longer apply to most operators in the EU ETS 2. However, supplementary surrenders in the nEHS for emissions up to and including 2027 must still be carried out in the nEHS registry.
Deadline for entering emissions in the Union Registry
(available in German only)
Termin zur Eintragung der Emissionen im Unionsregister
footnote