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🏛️ Country Compliance Guide

Which country requires what, from which agency?

Find country-by-country CO₂ emission reporting requirements, enforcement penalties, and government incentives for countries that speak your selected language.

COMMON RULESET APPLYING TO ALL COUNTRIES

These rules apply in addition to the national regulations of all listed countries. Every EU member state must comply with these common obligations alongside its own national rules.

📜 EU ETS (Directive 2003/87/EC) & CSRD
Reporting Conditions

EU ETS applies to installations >20 MW thermal, aviation within the EEA, and from 2024 maritime transport. CSRD obliges all large companies (>250 employees or >€50M turnover) and listed SMEs.

Obligations
  • Annual verified emissions reports under EU ETS
  • CSRD: Double materiality analysis and sustainability report per ESRS
  • Disclosure of Scope 1–3 emissions
  • EU Taxonomy compliance report
  • CBAM: Quarterly CBAM declarations for importers (from 2026)
⚠️Penalties & Fines

EU ETS: €100 per tonne of unreported emissions + €100/tonne surcharge; suspension of trading permit. CSRD violations: member states set sanctions (in Germany up to €10M or 5% of annual turnover).

🌱Incentives & Rewards

Innovation Fund (€40 billion) finances innovative low-carbon technologies. Modernisation Fund supports less-developed member states. LIFE Programme supports climate protection projects.

✈️🏨

Simplify the Process with CalCo2AI

CalCo2AI calculates your flight distances using the IATA Great-Circle Distance method and CO₂ emissions per ICAO methodology for your EU ETS and CSRD obligations. It provides flight and hotel stay emissions as EU Taxonomy-compliant clean Excel output for your Scope 1–3 reporting including CBAM declarations — delivering verifiable, auditable data.

📜 BEGES (Art. L229-25 of the Environment Code) & EU ETS
Reporting Conditions

BEGES is mandatory for companies with more than 500 employees (250 in overseas territories). EU ETS applies to installations >20 MW, aviation, and maritime transport since 2024.

Obligations
  • Greenhouse Gas Emissions Inventory (BEGES) across 3 scopes, every 4 years minimum
  • Publication of the inventory on the ADEME platform (PEGASUS)
  • Transition plan with quantified reduction targets
  • EU ETS: Annual verified report + surrender of allowances by 30 April
  • CSRD: Sustainability report with Scope 1–3 emissions
⚠️Penalties & Fines

Environment Code: fine up to €10,000 for lack of inventory, with publication of the conviction. EU ETS: €100 per tonne CO₂e not declared + €100/tonne surcharge. Possibility of withdrawing the operating licence.

🌱Incentives & Rewards

ADEME: Heat Fund (€860M/year) and Industry Decarbonisation Fund (€5B). Tax credit for ecological transition and guaranteed purchase tariffs for renewable production. Energy Performance Diagnosis (DPE) mandatory.

✈️🏨

Simplify the Process with CalCo2AI

CalCo2AI calculates your flight distances using the IATA Great-Circle Distance method and CO₂ emissions per ICAO methodology for your BEGES and EU ETS obligations. It produces clean Excel output that can be uploaded to the PEGASUS platform; you can easily complete your 3-scope emissions inventory and the travel emissions in your transition plan.

📜 BEHG (Fuel Emissions Trading Act) & EU ETS
Reporting Conditions

Facilities with >20 MW thermal capacity fall under EU ETS. The BEHG covers fuel suppliers with >10,000 t CO₂e/year. CSRD-obligated companies must prepare sustainability reports.

Obligations
  • Annual emissions report to DEHSt by 31 March
  • Audit by an accredited verifier
  • Surrender of emission certificates corresponding to reported emissions
  • CSRD: Sustainability report with Scope 1–3 emissions (from 2024/2025)
  • Electronic submission via the VEREM system
⚠️Penalties & Fines

BEHG: administrative fines up to €100,000; up to €500,000 for repeated violations. EU ETS: €100 per tonne CO₂e of unsurrendered certificates plus €100/tonne surcharge. The facility may be temporarily shut down.

🌱Incentives & Rewards

The Federal Funding for Energy Efficiency in the Economy (EEW) offers grants up to €80,000. Energy and electricity tax reductions are possible for businesses with high electricity consumption. The BEHG protection mechanism protects against excessively high national CO₂ prices.

✈️🏨

Simplify the Process with CalCo2AI

CalCo2AI calculates your flight distances using the IATA Great-Circle Distance method and CO₂ emissions per ICAO methodology for your BEHG and EU ETS obligations. It provides flight and hotel stay emissions as clean Excel output suitable for the VEREM system for your CSRD Scope 1–3 reporting — accelerating the verifier process.

📜 D.Lgs. 51/2010 (SCER) & EU ETS
Reporting Conditions

The Emissions Communication System (SCER) obliges organisations above certain emission thresholds to report. EU ETS applies to installations >20 MW, aviation, and from 2024 maritime transport.

Obligations
  • Annual emissions communication via SCER by 31 March
  • Verification by an accredited verifier (Accredia)
  • Reporting compliant with EU Regulations (MRR, AVR)
  • Surrender of emission allowances by 30 April
  • CSRD: Sustainability report with Scope 1–3 emissions for large companies
⚠️Penalties & Fines

D.Lgs. 51/2010: administrative sanctions from €2,000 to €103,000 for omitted or delayed communication. EU ETS: €100 per tonne CO₂e not communicated + €100/tonne surcharge. Possible suspension of ETS authorisation.

🌱Incentives & Rewards

The PNRR allocates €59.3 billion to ecological transition. Conto Termico 2.0 offers incentives for energy efficiency. Tax credit for the Special Economic Zone (ZES) in Southern Italy. Incentive tariffs for photovoltaics (FER 1).

✈️🏨

Simplify the Process with CalCo2AI

CalCo2AI calculates your flight distances using the IATA Great-Circle Distance method and CO₂ emissions per ICAO methodology for your SCER and EU ETS obligations. It produces clean Excel output compliant with MRR and AVR Regulations; you can easily complete your 31 March SCER communication and CSRD Scope 1–3 reporting.

📜 MRV System & National Emissions Trading Preparations
Reporting Conditions

Facilities with ≥25 MW thermal capacity, activities producing >50,000 tonnes CO₂e/year, and the civil aviation sector are subject to reporting. Pilot emissions trading applications continue as part of the EU harmonisation process.

Obligations
  • Prepare an Annual Emission Monitoring Plan (EMP) and obtain Ministry approval
  • Submit a verified annual emissions report
  • Obtain independent accredited verifier approval
  • Electronic notification to the National Emission Registry System
⚠️Penalties & Fines

Administrative fines for incomplete or incorrect reporting start from 50,000 TRY. Reports without verifier approval are considered invalid and additional penalties apply. In cases of intentional false declaration, up to 2 years of imprisonment may apply.

🌱Incentives & Rewards

Facilities that reduce emissions are supported under the Green Energy Certificate (YEKDEM). Renewable energy investments benefit from VAT exemptions, customs duty exemptions, and investment incentive certificate advantages.

✈️🏨

Simplify the Process with CalCo2AI

CalCo2AI calculates your flight distances using the IATA Great-Circle Distance method and CO₂ emissions per ICAO methodology to meet your MRV obligations in Turkey. It also includes star- and country-based hotel stay emissions, producing complete, verifiable reports ready for Ministry submission — freeing you from manual calculations and the verifier process burden.

📜 SECR (Streamlined Energy & Carbon Reporting) & UK ETS
Reporting Conditions

Large UK companies (≥250 employees or ≥£36M turnover) must report under SECR. The UK ETS applies to power stations, energy-intensive industries, and aviation operators with flights from UK airports.

Obligations
  • Annual SECR report within the Directors' Report (financial year)
  • Scope 1 & Scope 2 emissions disclosure with methodology
  • Energy consumption and intensity ratios
  • UK ETS: Annual verified emissions report by 31 March
  • Surrender of allowances by 30 April each year
⚠️Penalties & Fines

Failure to comply with SECR results in director liability and fines. UK ETS non-compliance: £1,000 immediate fine + £500/day (up to £45,000), plus €100/tonne CO₂e for unsurrendered allowances. Names published on the regulator's public register.

🌱Incentives & Rewards

The Climate Change Agreement (CCA) scheme offers up to 92% discount on the Climate Change Levy for sectors meeting reduction targets. Enhanced Capital Allowances (ECA) provide 100% first-year tax relief on energy-saving equipment.

✈️🏨

Simplify the Process with CalCo2AI

CalCo2AI calculates your flight distances using the IATA Great-Circle Distance method and CO₂ emissions per ICAO methodology for your SECR and UK ETS obligations. It produces clean Excel output directly integrable into your Scope 1–2 reporting for flights departing UK airports and hotel stays — enabling you to easily complete the emissions disclosures in your Directors' Report.

📜 GHGRP (40 CFR Part 98) & SEC Climate Disclosure Rule
Reporting Conditions

Facilities emitting ≥25,000 metric tons CO₂e/year must report under EPA GHGRP. The SEC Climate Rule requires all public companies to disclose climate-related risks, with Scope 1 & 2 emissions disclosure for large accelerated filers.

Obligations
  • Annual GHG report to EPA by March 31 (via e-GGRT system)
  • Supplier and fuel industry-specific reporting under Subparts
  • Verification by an accredited verification body
  • SEC: Climate risk disclosure in 10-K filings (Scope 1 & 2 for large filers)
  • Scope 3 disclosure if material or previously committed
⚠️Penalties & Fines

EPA violations: civil penalties up to $66,712 per day per violation (inflation-adjusted). Knowing endangerment violations can result in criminal prosecution. SEC violations: enforcement actions, delisting risk, and civil penalties under the Securities Act.

🌱Incentives & Rewards

The Inflation Reduction Act (IRA) provides tax credits: up to $85/tonne CO₂ for carbon capture (45Q), Investment Tax Credit (ITC) up to 30% for clean energy, and the Greenhouse Gas Reduction Fund ($27B) supporting decarbonization projects.

✈️🏨

Simplify the Process with CalCo2AI

CalCo2AI calculates your flight distances using the IATA Great-Circle Distance method and CO₂ emissions per ICAO methodology for your EPA GHGRP and SEC Climate Disclosure Rule obligations. It produces clean Excel output in e-GGRT-compatible format; you can easily complete Scope 1 and Scope 3 (travel category) emissions disclosures in your 10-K filings.

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ARKMAN SOFTWARE LIMITED

Snf 194, York House, 18 York Road, Maidenhead,
United Kingdom, SL6 1SF

Company No.
14556168
Status
Active
Type
Private Limited Company
Incorporated
23 December 2022

SIC: 62012 — Business and domestic software development · 62020 — Information technology consultancy activities · 62090 — Other information technology service activities.Registered in England & Wales. Information sourced from Companies House.