Monitoring and reporting

Emission reporting is an important part of the ETS. It is important that reporting is thorough and standardized, in particular to help achieve the Emissions Trading Directive’s intention of a trading scheme that is fair and effective throughout the EU. The reports have to be verified by an independent accredited verifier.

Aircraft Operators shall be responsible for handing their Monitoring Plans to the competent authorities in their administering state according to Directive 2008/10/EC. Aircraft Operators who upgrade their Monitoring Plans must notify the competent authority on such changes as soon as possible. Of significant changes on the monitoring methodology take place, the aircraft operator must submit the Monitoring Plan again for approval by the competent authority. Significant changes on methodology include:

  • Changes in average emissions per year causing the operator no longer authorized to use Tier 1 to determine fuel consumption.
  • Changes in the number of flights or in the total annual emissions leading to that the operator is no longer small emitter and is not authorized to use simplified monitoring procedures.
  • Significant changes in the type of fuel used.


The Environmental Agency of Iceland´s own templates, based on the European Commission’s are now available to operators from the links below.

Please note that besides submitting an Annual Emissions Monitoring Plan and Annual Emission Report all aircraft operator must open an Aircraft Operator Holding Account in the Union Registry in order to comply with EU ETS. The account allows aircraft operators to surrender allowances in accordance with their emissions, buy and sell allowances and receive free allowances if applicable. Information’s on how to open an account can be found under the registry tab.

Small Emitters

According to Decision 2009/339/EC “aircraft operators operating fewer than 243 flights per period for three consecutive four-month periods and aircraft operators operating flights with total annual emissions lower than 10 000 tonnes CO2 per year shall be considered small emitters.

The small emitters tool can be found here.

Aviation Guidance

The Dutch Emissions Authority, in cooperation with the Environmental Agency of the United Kingdom, has produced a practical interpretation of the Commission’s Monitoring and Reporting Guidelines, to assist operators in completing their monitoring plans. The document can be used by operators as a guide to complete monitoring and reporting plans subject to submission to the Environmental Agency of Iceland.

Whilst this guidance can be read as a stand alone document, it is not legally binding and you should make sure you have a good understanding of the relevant legal documents:

In addition, the Environmental Agency of the United Kingdom has produced completed examples of emissions monitoring plans for aircraft operators. These give an indication of our expected responses against each section of the plan. Please note that the documents are provided for illustration purposes only and do not represent the Commission’s approved monitoring templates: