The new EU accreditation and verification regulation

Implementing Regulation (EU) 2018/2067 – verification of data and the accreditation of verifiers of operators’ emission reports

It aims to ensure that the reporting of greenhouse gas emissions in the European Union (EU) is robust, transparent, consistent and accurate by setting out rules to check the emission reports submitted under the EU emissions trading system (EU ETS) and the accreditation of those checking operators’ reports.

This accreditation and verification regulation (AVR) relates to the EU ETS set up by Directive 2003/87/EC (see summary) and specifically to Article 15 of that directive.
It has been amended to include references to Delegated Regulation (EU) 2019/331 and Implementing Regulation (EU) 2019/1842 concerning the free allocation of emission allowances.


There is an annual procedure of monitoring, reporting and verification of the EU ETS. This is known as the ETS compliance cycle.
Industrial installations and aircraft operators covered by the EU ETS must have an approved plan for monitoring and reporting annual emissions.
Operators must submit an annual report.
The data for a given year must be checked by an accredited verifier by 31 March of the following year.
EU rules on the compliance cycle are set out in this AVR and in the monitoring and reporting regulation – Implementing Regulation (EU) 2018/2066.


A verified report must be reliable for readers and represent faithfully what it purports to show. EU rules on public access to environmental information are set out in Directive 2003/4/EC (see summary).
The report-checking process must support quality assurance and quality control procedures and help operators or aircraft operators improve their monitoring and reporting of emissions.

The AVR sets out a number of verification rules, including:
general obligations;
pre-contractual obligations;
the information provided by operators;
a verification plan;
data checking;
the verification report.

The AVR also sets out rules and requirements for verifiers. These include:
the scope of accreditation;
the checking procedure;
impartiality and independence.


The AVR sets out the rules for the accreditation of verifiers by the accreditation bodies in EU Member States. Verifiers must show that they:

have the competence to check the operators’ reports;
follow the rules and requirements of the verification process when carrying out the checks;
fulfil the requirements for verifiers.
The regulation also sets out the requirements for accreditation bodies.

Application & Background

It has applied since 1 January 2019.
It repealed and replaced Regulation (EU) No 600/2012 as of 31 December 2018.

For further information, see:

Monitoring, reporting and verification of EU ETS emissions (European Commission).

Emissions. The release of greenhouse gases into the atmosphere from sources in an installation or the release from an aircraft performing an aviation activity listed in Annex I of the gases specified in respect of that activity (Directive 2003/87/EC, Article 3(b)).


Commission Implementing Regulation (EU) 2018/2067 of 19 December 2018 on the verification of data and on the accreditation of verifiers pursuant to Directive 2003/87/EC of the European Parliament and of the Council (OJ L 334, 31.12.2018, pp. 94–134).

Successive amendments to Regulation (EU) 2018/2067 have been incorporated in the original text. This consolidated version is of documentary value only.

Commission Implementing Regulation (EU) 2019/1842 of 31 October 2019 laying down rules for the application of Directive 2003/87/EC of the European Parliament and of the Council as regards further arrangements for the adjustments to free allocation of emission allowances due to activity level changes (OJ L 282, 4.11.2019, pp. 20–24).

Commission Delegated Regulation (EU) 2019/331 of 19 December 2018 determining transitional Union-wide rules for harmonised free allocation of emission allowances pursuant to Article 10a of Directive 2003/87/EC of the European Parliament and of the Council (OJ L 59, 27.2.2019, pp. 8–69).

Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council and amending Commission Regulation (EU) No 601/2012 (OJ L 334, 31.12.2018, pp. 1–93).

See consolidated version.

Directive 2009/31/EC of the European Parliament and of the Council of 23 April 2009 on the geological storage of carbon dioxide and amending Council Directive 85/337/EEC, European Parliament and Council Directives 2000/60/EC, 2001/80/EC, 2004/35/EC, 2006/12/EC, 2008/1/EC and Regulation (EC) No 1013/2006 (OJ L 140,5.6.2009, pp. 114–135).

See consolidated version.

Regulation (EC) No 765/2008 of the European Parliament and of the Council of 9 July 2008 setting out the requirements for accreditation and market surveillance relating to the marketing of products and repealing Regulation (EEC) No 339/93 (OJ L 218, 13.8.2008, pp. 30–47).

See consolidated version.

Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC (OJ L 275, 25.10.2003, pp. 32–46).

See consolidated version.

Directive 2003/4/EC of the European Parliament and of the Council of 28 January 2003 on public access to environmental information and repealing Council Directive 90/313/EEC (OJ L 41, 14.2.2003, pp. 26–32).


Important Notice! This website is provided for informational purposes only! It is a fundamental condition of the use of this website that no liability is accepted for any loss or damage caused by reason of any error, omission, or misstatement in its contents. 

Draft Articles; The articles on this website are in draft form and are subject to further review for typographical errors and, in some cases, updating and correction. It is intended to include references to the sources of materials and acknowledgements in the final version. The content of articles with [EU] in the title and some of the articles in the section on Agriculture are a reproduction of or are based on European or Irish public sector information.

Leave a Reply

Your email address will not be published. Required fields are marked *