Whether for the allocation applications, emission reports and tonne-kilometre reports: An independent third party verifies the data from the reports and applications submitted by the enterprises. This verification is intended to ensure that the information provided in the operators‘ reports and applications is accurate and reliable.
Since the verification generally also includes an inspection at the operator‘s installation, a comparison of the actual on-site conditions with the approval situation (monitoring plan, emissions permit) and the information in the reports and application, is simultaneously carried out. The verifiers draw up verification reports on the examination, which operators submit to DEHSt along with their own reports or applications. The verifier explains in its verification report whether, with reasonable certainty, the examined data is free of false information.
Reports or applications to be submitted to the German Emissions Trading Authority (DEHSt) must first be checked (verified) by independent third parties. However, in the 3rd trading period, only accredited or certified verifiers are allowed to perform verification (cf. § 21 TEHG 2011, last amended in Law on 07/08/2013).
The system of verification practiced by listed authorised experts in the 1st and 2nd trading period will no longer be continued. This fundamental change in the German legal situation was necessary due to the entry into force of the EU Accreditation and Verification Regulations.
Accreditation or certification provides the direct authority to act as a verifier. An official announcement or registration by DEHSt is not required. However, authorised experts must take a number of precautions in order to be able to effectively verify reports and applications in Germany. In technical terms, this refers to the mandatory participation of verifiers in the electronic administrative procedure:
- Installation and aircraft operators must use the electronic templates provided by DEHSt based on the Forms Management System (FMS) to submit applications or reports. The verification report to be created for every verification is linked to the verified report or application on the respective FMS form. Each verifier therefore needs a verifier access to the FMS electronic report templates.
- Verification reports must be provided with a qualified electronic signature (QES) as an equivalent to a written signature. A mailbox is required in the DEHSt Virtual Post Office (VPS) for electronic communication. More information can be found under the heading Electronic Communication.
- In addition, verifiers need a verifier account in the Union Registry’s German part – just as in any other Member State in which they operate – and must be assigned by the applying installation or aircraft operator to the relevant operator holding accounts. Detailed explanations as to how to apply for a verifier account, can be found under the heading Union Registry.
Information about the authorised expert system as currently practiced can be found in the Archive.
EU Accreditation and Verification Regulation
The EU Accreditation and Verification Regulation is the relevant European legal framework for the verification of emission reports and tonne-kilometre reports as well as for accreditation or certification of verifiers in the 3rd trading period.
As a binding EU-wide legal framework, the EU Accreditation and Verification Regulation, valid since 01/01/2013, harmonises the verification and accreditation (certification) procedure of verifiers. This means, firstly, that the requirements on the internal organisation (in particular verification procedures, quality management system, competence process, ensuring independence, etc.) to be fulfilled by each verifier are specified in conjunction with DIN EN ISO 14065 (Greenhouse Gases – Requirements for Validation and Verification Bodies for Greenhouse Gases for Use in Accreditation or Other Forms of Recognition).
On the other hand, the EU Accreditation and Verification Regulation also contains requirements for the accreditation bodies and the accreditation process (including supervision of the accredited bodies) in conjunction with DIN EN ISO / IEC 17011 ("Conformity Assessment – General Requirements for Accreditation Bodies Accrediting Conformity Assessment Bodies").
The EU Accreditation and Verification Regulation integrates the accreditation of verifiers into the prevailing basic European legal framework for the accreditation of conformity assessment bodies. The responsibility for accreditation is basically assigned to the Member States national accreditation bodies established in accordance with (EU) Regulation No. 765/2008.
Finally, the Accreditation and Verification Regulation also regulates the cooperation and exchange of information between emission trading authorities and accreditation bodies (or certification bodies) to ensure an enduring high-quality level of verification services.
The legal framework is being harmonised across Europe in terms of emission monitoring, emission reporting, verification and accreditation (certification) of verifiers through the EU Monitoring Regulation and EU Accreditation and Verification Regulation in the EU Emissions 3rd trading period. This harmonisation also includes a broad mutual recognition. This means that verifiers accredited or certified in a Member State are generally entitled to offer and perform verification in all Member States (cf. Article 66 EU Accreditation and Verification Regulation).
TEHG and EHV 2020
The Greenhouse Gas Emissions Trading Act (TEHG) has been adjusted due to the changed requirements of the EU Monitoring Regulation and EU Accreditation and Verification Regulation in July 2013. What then follows from the EU Accreditation and Verification Regulation was made clear: emission reports and tonne-kilometre reports may only be checked (verified) in the 3rd trading period by accredited or certified verifiers.
In addition, § 21 of TEHG has been substantially amended. The verification system practiced in the first two trading periods, which relied on listed authorised experts, has been completely abandoned. This means that TEHG is now almost entirely based on accredited or certified verifiers. Accredited or certified verifiers must also verify the allocation to new entrants in the stationary field. However, the transitional provision § 33(4) TEHG contained a temporary exemption for this purpose for 2013.
The EU Accreditation and Verification Regulation primarily relies on the accreditation of verifiers within the competence of the Member States national accreditation bodies. However, only a "legal person or other legal entity" can obtain accreditation under the EU Accreditation and Verification Regulation in conjunction with DIN EN ISO 14065 (cf. Article 3(3)(1) Accreditation and Verification Regulation, or Section 5.2 EN ISO 14065). However, the EU Accreditation and Verification Regulation also allows Member States to approve individuals (sole entrepreneurs) to act as a verifier (Article 54(2) and Article 3(3)(2) Accreditation and Verification Regulation). The requirements of EU Accreditation and Verification Regulation must be implemented consistently and in an equivalent manner. § 28(4) of TEHG contains the legal framework for an ordinance to exercise this option of certifying individuals as verifiers in Germany.
With the Emissions Trading Regulation 2020 (EHV 2020) of 20/08/2013 (last amended by the Regulation amending the Emissions Trading Ordinance 2020 of 10/12/2013) an overarching regulation implementing TEHG has been created. Section 4 (§§ 8 12 EHV 2020) regulates the certification of verifiers. In particular, the Deutsche Akkreditierungs- und Zulassungsgesellschaft für Umweltgutachter mbH (DAU) is entrusted with the tasks of the national certification body for verifiers. This applies to the certification of authorised experts in order to ensure the equivalence of certification with accreditation under the EU Accreditation and Verification Regulation. In addition to this basic reference, §§ 8 12 EHV 2020 contain, besides the rules for entrusting, only occasional clarifications to certification in relation to individual requirements of the EU Accreditation and Verification Regulation.
Accreditation of verifiers by the DAkkS
The DAkkS (National accreditation body for the Federal Republic of Germany) is responsible for the accreditation of verifiers located in Germany. In principle, only corporations or partnerships can be accredited.
The DAkkS is a government appointed agency of the Federal Republic of Germany. Pursuant to accreditation body legislation, and the appointment regulations based thereon (AkkStelleGBV), the agency performs the duties of the national accreditation body in accordance with Regulation (EC) No. 765/2008. Its responsibility for the accreditation of verifiers in Germany is therefore directly based on Article 54 (1) of the EU Accreditation and Verification Regulation.
If you have any questions about the details of the accreditation process, or the documentation that needs to be provided, please contact the DAkkS.
In future, the DAkkS will also maintain a directory of accredited verifiers for EU emissions trading on its website (see Article 75(1) of the EU Accreditation and Verification Regulation). Accreditation is specific to activity groups (see Article 43 and Annex I EU Accreditation and Verification Regulation).
Certification of verifiers by the DAU
The Deutsche Akkreditierungs- und Zulassungsgesellschaft für Umweltgutachter mbH (DAU) is responsible for the certification of verifiers). The certification is the formal recognition of individuals as single person verifiers.
The DAU is a government appointed agency of the Federal Republic of Germany. Pursuant to the Environmental Audit Act (Umweltauditgesetz) and the corresponding Appointment Regulation (UAGBV) the DAU is responsible for the licensation of environmental auditors and environmental auditor organisations, according to Regulation (EC) No. 1221/2009. In addition, it is tasked with the optional certification of verifiers (see §28(4) TEHG in conjunction with §8(1) EHV 2020 and Article 54(2) of the EU Accreditation and Verification Regulation). Certified verifiers do not also have to be environmental auditors.
If you have any questions about the details of the certification process, about whom to contact or about required documentation, etc., please contact the DAU.
In future, the DAU will also maintain a directory of verifiers certified by it for EU emissions trading on its website (see Article 75(1) of the EU Accreditation and Verification Regulation). Accreditation is specific to activity groups (see Article 43 in conjunction with Annex I EU Accreditation and Verification Regulation).
Verifiers from other Member States
For the purpose of verifying their applications or reports, Installation and aircraft operators may also access verifiers accredited in other Member States of the European Union (see §21(1) TEHG). Verifiers accredited or certified in a Member State may also act in other Member States, without having to obtain a special accreditation in each Member State (see Article 66 EU Accreditation and Verification Regulation).
Accreditiation and certification areas
The accreditation or certification is specific with regard to different emissions trading activities (see Article 43 in conjunction with Annex I EU Accreditation and Verification Regulation). A global accreditation or certification as a verifier in the EU emissions trading system does not exist.
Each operator must ensure that the contracted verifier is authorised to verify the specific activities in his installation that are subject to emissions trading. Most activities subject to emissions trading are – for the purpose of accreditation – combined into so-called activity groups (pursuant to Annex I Emissions Trading Directive or TEHG in Annex I of the EU Accreditation and Verification Regulation).
|Activity group No.||Scopes of accreditation|
|1a||Combustion of fuels in installations, where only commercial standard fuels as defined in Regulation (EU) No 601/2012 are used, or where natural gas is used in category A or B installations.|
|1b||Combustion of fuels in installations, without restrictions|
|2||Refining of mineral oil|
|5||Production of primary aluminium (CO2 and PFC emissions)|
|11||Geological storage of greenhouse gases in a storage site permitted under Directive 2009/31/EC|
|12||Aviation activities (emissions and tonne-kilometre data)|
|98||Other activities pursuant to Article 10a of Directive 2003/87/EC|
|99||Other activities, included by a Member State pursuant to Article 24 of Directive 2003/87/EC, to be specified in detail in the accreditation certificate|
An installation is subject to emissions trading as a factory for the production of ammonia according to §2(1) in conjunction with Annex 1, Part 2, No. 26 TEHG. The operator must then ensure that the verifier mandated by him is accredited for the activities in group No. 8 Annex I EU Accreditation and Verification Regulation.
Notes on verification areas
Emission reports/tonne-kilometer reports 2013-2020
The verification of emission reports and tonne-kilometer reports must be consistent with the EU Accreditation and Verification Regulation. Articles 6-33 of the EU Accreditation and Verification Regulation apply specifically.
To explain the requirements, the European Commission has published a series of guidance documents on its website. In principle, the documents can also be used for aviation. However, there is also a separate comprehensive Guide (aviation).
Allocation applications by new entrants
Verification of the application by an accredited or certified verifier will be required in the future for the allocation for new entrants. Verifiers who verify the allocation applications for new entrants must not only be accredited for each specific activity group according to Annex I No. 1a - EU Accreditation and Verification Regulation, but must also be accredited in activity group 98.
The verification activity for the allocation applications of new installations and new entrants must generally be in accordance with §7, in conjunction with Annex 2 ZuV 2020.
The operational reports which must be submitted annually in accordance with §22 ZuV 2020 need not be separately verified. This means that the relevant FMS forms do not contain reports to be prepared by a verifier.
However, the information in the operational report must still be checked. This is done later, when the emission reports are examined. For this purpose, the verifiers require the operational reports that the installation operators submitted to the DEHSt, and review whether, pursuant to Article 17(4) of the EU Accreditation and Verification Regulation, the monitoring of operations and the preparation of operational report were carried out in accordance with the corresponding procedures in the approved monitoring plan (Art. 12(3) MRR). Whether the operator has forwarded the information about actual and planned changes in the operation, the capacity and the activity rate to DEHSt, and if this information is correct and complete must be assessed. Where the verifier determines that planned or actual changes to the operation, the capacity or the activity rate were not disclosed, this must be noted in the emissions report verification report, describing the changes that were not disclosed, along with explanatory notes.