EU ETS: Correction of Emissions Regulation and What Industrial Facilities Must Review

Key data

Industrial facilities included in the EU ETS face a new review obligation. The error correction published on May 27, 2026 regarding Regulation (EU) 2018/2066 —the standard that regulates how greenhouse gas emissions are monitored and reported— can directly affect approved monitoring plans and emissions calculations already submitted.

This is not a minor procedural amendment. When an error correction alters calculation methodologies or monitoring procedures, facilities must assess whether their previous reports remain valid and whether their internal procedures need updating. Ignoring this review exposes the company to sanctions for non-compliance with EU ETS notification requirements.

What does this regulation establish?

Regulation (EU) 2018/2066 is the reference standard that establishes how facilities included in the EU ETS must:

• Calculate their annual greenhouse gas emissions using precise methodologies.
• Develop and maintain an updated monitoring plan approved by the competent authority.
• Annually report their verified emissions.

The published correction (reference CELEX:32018R2066R(09)) corrects errors detected in the original text of the regulation. These errors may affect the calculation methodologies or monitoring procedures that facilities apply in their daily operations.

The specific impact of each correction depends on which part of the regulation has been modified and how each facility has implemented that part in its monitoring plan. For this reason, the standard expressly recommends consulting with accredited verifiers to assess the actual scope for each facility.

Economic and operational impact

Error corrections in technical regulations such as 2018/2066 have concrete operational and economic consequences for affected facilities:

• Monitoring plan review: If the correction affects the methodology applied in the approved plan, the facility will need to request a plan modification from the competent authority, with the associated administrative and verification costs.
• Review of calculations already performed: Previously submitted emissions reports may need correction if they were based on a misinterpretation of the original text. This may involve reissuance of verified reports.
• Additional verification cost: Any adjustment to the monitoring plan or reports must be reviewed by an accredited verifier, which generates a direct cost for the facility.
• Risk of sanctions: Non-compliance with EU ETS notification requirements can result in significant sanctions. EU ETS regulations establish fines per ton of CO₂ not correctly reported, plus the obligation to return the corresponding emission allowances.

Who does it affect?

This correction directly affects all companies and facilities included in the European Union Emissions Trading System (EU ETS). In practice, this includes:

• Electricity and heat generation facilities.
• Steel, iron and metal production plants.
• Cement, lime, glass and ceramic factories.
• Oil refineries.
• Paper and cardboard production facilities.
• Chemical plants included in the ETS scope.
• Aviation operators included in the EU ETS.
• Any industrial facility with an obligation to maintain an approved monitoring plan under Regulation (EU) 2018/2066.

Compliance officers, CFOs and operations directors of these facilities are responsible for leading the internal review.

Practical example

A Spanish cement plant included in the EU ETS has an approved monitoring plan based on Regulation (EU) 2018/2066. Following publication of this error correction, the compliance officer must:

1. Identify which articles or annexes of the regulation have been corrected and whether their monitoring plan makes direct reference to those sections.
2. If the emissions calculation methodology applied is based on text that has been corrected, contact their accredited verifier to assess whether the submitted emissions reports are valid or require correction.
3. If the monitoring plan must be modified, initiate the update procedure with the competent authority before the next annual notification cycle occurs.

Failing to act in time may result in the annual emissions report being rejected or considered incomplete, with the corresponding sanctions under the EU ETS framework.

What should companies do now?

1. Locate the correction text: Access the full text of correction CELEX:32018R2066R(09) on EUR-Lex to identify exactly which articles or annexes of Regulation (EU) 2018/2066 have been modified.
2. Review the current monitoring plan: Check whether the facility's approved monitoring plan references the corrected parts of the regulation and whether the applied calculation methodology is affected.
3. Consult with the accredited verifier: The standard expressly recommends this consultation to assess the specific impact of the corrections on each facility's internal monitoring procedures.
4. Review calculations already performed: If the correction affects methodologies already applied, assess whether previously submitted emissions reports need to be corrected or supplemented.
5. Update the monitoring plan if necessary: Initiate the modification procedure with the competent authority with sufficient advance notice to avoid compromising the next annual notification cycle.
6. Document the review process: Keep written record that the impact analysis has been performed, even if the conclusion is that the facility is not affected. This documentation is key in case of inspection.

Official source

View complete regulation at official source

Disclaimer: This article is for informational purposes only and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://eur-lex.europa.eu/./legal-content/AUTO/?uri=CELEX:32018R2066R(09)