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LithuaniaEtar

Fuel suppliers face first ETS allowance surrender on 31 May 2029

Order D1-175 sets the surrender mechanics for regulated entities under the buildings, road-transport and additional-sectors ETS: verified 2028 emissions covered by 31 May 2029.

By Taxxa AI OyPublished 23 September 2026

Public Sector & Economy

Fuel suppliers drawn into Lithuania's extended emissions trading system must surrender emission allowances (apyvartiniai taršos leidimai, ATL) each year from 2029E TAR, with the first surrender — covering 2028 emissions — due by 31 May 2029E TAR E TAR. The duty falls on regulated entities (reguliuojamieji subjektai) for greenhouse gases (ŠESD) from fuel they released for consumption for the activity types in Annex 2 to the Klimato kaitos valdymo įstatymasE TAR, in the quantity verified and confirmed by a verifier (tikrintojas).

A regulated entity is anyone except the final fuel user who supplies fuel for buildings, road transport and the additional sectors.E TAR In practice that is the excise-duty-liable person: the excise warehouse owner, any other person liable for excise duties on fuel falling under Annex 2, payers of excise on coal, coke and lignite, or a person assuming the regulated entity's responsibility by contract.

Annex 2 covers fuel released for consumption for combustion in buildings, road transport and additional sectors — energy industries and manufacturing and construction as defined by the IPCC source categories — with carbon dioxide as the covered gas. Carved out are fuel released for consumption for activities already listed in Annex 1, fuel whose emission factor is zero, and hazardous or municipal waste used as fuel.

The annual rhythm differs from the existing ETS participants: installation operators, aircraft operators and, from 2025, shipping companies surrender by 30 September each year for the previous year's emissions, while regulated entities surrender by 31 May each year from 2029E TAR. The surrendered quantity must equal the previous calendar year's total emissions attributable to the regulated entity's fuel released for consumption for Annex 2 activities, as verified.E TAR A companion provision separately lists, from 2029, regulated entities that have not surrendered the verified quantity by 31 May.

No allowances are surrendered for fuel consumed in activities outside Annex 2, such as fuel used for hospital activities; where costs are nevertheless passed on to those end users because double counting or surrender for excluded emissions cannot be avoided, financial compensation to end users may be granted under Commission implementing acts. To manage that boundary, regulated entities must identify and precisely document the quantities of each fuel type released for consumption for Annex 2 activities, the release methods and the fuel's final purpose, and report annually on costs passed through to end users.

The procedure's definitions are aligned with the Klimato kaitos valdymo įstatymas, Regulation (ES) 2018/2066 on monitoring and reporting, Regulation (ES) 2019/331 on free allocation, Regulation (ES) 2019/1842 on allocation adjustments, Regulation (ES) 2025/723 on eligible aviation fuels, the Aplinkos apsaugos įstatymas, the TIPK taisyklės and the Taršos leidimų taisyklės, and point 4 of the procedure is repealed. Legal basis: Order No D1-175 of 23 September 2026 of the Minister of Environment amending Order No D1-231, implementing Articles 6–12 of the Klimato kaitos valdymo įstatymas and Directive 2003/87/EB.

Calendar 31 May 2029 as the first ATL surrender for 2028 fuel-related emissions and set up verifier-confirmed fuel tracking for Annex 2 activities.

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