Verification Body Emissions Trading

Verification of emissions reports and allocation applications in accordance with the Greenhouse Gas Emissions Trading Act (TEHG)

The European Union (EU) wants to reduce emissions of climate-damaging gases such as carbon dioxide (CO2) and nitrous oxide (N2O). It therefore obliges companies from various sectors in the EU to participate in the European Union Emissions Trading System (EU ETS). Depending on performance and capacity, this includes

• large combustion plants (with a rated thermal input of over 20 MW)
• energy-intensive industrial plants, such as refineries, manufacturers of ferrous and non-ferrous metals, the ceramics and chemical industries and paper manufacturers.

As an operator of installations subject to emissions trading, you must determine the greenhouse gas emissions for a calendar year and report them to the German Emissions Trading Authority (DEHSt) in Berlin by March 31 of the following year.

For existing installations and new market participants, an application for free allocation of emission allowances can be submitted.

Before you submit your emissions reports, allocation applications or allocation data reports to the DEHSt, a verification body accredited in accordance with ISO 14065 and Implementing Regulation (EU) 2018/2067 must check (verify) them for accuracy and completeness.

As an accredited verification body, SGS-TÜV Saar is authorized to verify emissions reports in accordance with Section 5 TEHG, allocation data reports in accordance with Article 3 of the Adaptation Regulation and allocation applications in accordance with Section 9 TEHG. 

Verifications within the framework of EU emissions trading are governed by the provisions of the European Accreditation and Verification Regulation. In the document Verification Procedures you will find a description of our procedures as well as information on how to deal with complaints and objections.

Areas of business for accreditation

With us - as a DAkkS-accredited body - you have a competent partner for your verification of greenhouse gas emission reports and tonne-kilometre reports.

As a verification body for emissions trading, our experts will verify all data for you in the following areas of activity:

• Combustion of fuels in installations if only commercial standard fuels as defined in Regulation (EU) No 601/2012 are used or if natural gas is used in category A or B installations.
• Manufacture or processing of ferrous metals (including ferro-alloys); manufacture of secondary aluminum, manufacture or processing of non-ferrous metals, including the production of alloys.
• Manufacture of cement clinker or lime, burning of dolomite or magnesite, manufacture of glass including glass fibers, manufacture of ceramic products by firing, manufacture of mineral wool insulation material, drying or firing of plaster or manufacture of plasterboard and other plaster products.
• Production of carbon black, ammonia, basic organic chemicals by cracking, reforming, partial or complete oxidation or similar processes, production of hydrogen (H2) and synthesis gas by reforming or partial oxidation, production of soda ash (Na2CO3) and sodium bicarbonate (NaHCO3)
• Other activities included in accordance with Article 10a of Directive 2003/87/EC