FranceLégifrance
Carbon-cost aid: extra sectors get second 2025 claim and later energy-plan dates
For 2025 costs, additional-sector products get a separate per-site claim with no advance deduction; energy plans due 30 June 2027, decisions by 31 October.
By Taxxa AI OyPublished 4 November 2026
Companies claiming France's indirect-carbon-cost aid for 2025 costs under the newly added sectors face a different filing and timetableLegifrance. The arrêté of 2 November 2026 amending the 20 December 2022 management arrêté
Legifrance implements décret No 2026-1021 of 2 November 2026 on indirect quota-cost compensation
Legifrance. The decree's own articles still read "en cours de traitement" on the publication pages, so this card stays strictly at what the amending arrêté states.
Eligibility now points to article D. 122-13-1Legifrance of the Code de l'énergie, with the file body under article D. 122-32 instead of R. 122-32, using the current-year form for the eligible products concerned. Product categories are recast: item 5° covers on-site products subject to a specific efficiency benchmark under IV of article D. 122-14, replacing the former Annex II of Commission communication 2020/C 317/04; item 6° covers the other products, replacing the former non-Annex-II but Annex-I wording. Proof follows the category: production records for benchmark products and electricity-consumption records for the others. The audit in item 7° for companies under article D. 122-19 — an audit under article L. 233-1 or an energy review for certified systems under article D. 233-4 — is communicated in certain years under article D. 122-20, subject for additional-sector products under article 7 of the 2026-1021 decree to III of article 8 of that decree. Verifier references move from R. 122-17 and R. 122-32 to D. 122-17 and D. 122-32. In the synthesis sheet, the aid requested for the preceding year is still reduced by the advance received for that year, except for eligible products under article 7 of the 2 November 2026 decree, where no advance deduction applies
Legifrance.
The energy-performance-plan circuit keeps its shape with two dated derogations. The plan, using the published model, and the auditor certificate under article D. 122-21 remain due to the regional préfet before 30 November of the audit year with the audit or review under article D. 122-20 on which the plan relies; plans falling under the second paragraph of article D. 122-21 are instead transmitted before 30 June 2027Legifrance. The préfet informs the Agence de services et de paiement of receipt, approval, rejection or requests for additions under article D. 122-22 and sends a copy of an approved plan. The agency checks that the préfet's decision reached it before 31 March of the year after the audit year, applying the three-month deemed-approval rules; for plans under the second paragraph of article D. 122-21 that date becomes 31 October 2027
Legifrance, including for exceptional payment and later recovery under article D. 122-27. Payment runs by transfer within the article D. 122-30 period, and the formal-notice and repayment chain moves to article D. 122-27.
For filing, article 4 keeps one annual per-site request, adding that for costs borne in 2025 a company may file for the same site one request for products under article D. 122-13-1 and a separate request for products in the additional sectors under article 7 of the 2 November 2026 decreeLegifrance. Where several successive requests for those additional-sector products were already filed for a site before this arrêté, only the most recent is deemed to remain and is instructed
Legifrance. The agency acknowledges receipt within five days and allows one month to complete a file; otherwise the request lapses.
Legal basis: arrêté of 2 November 2026 amending the arrêté of 20 December 2022 on aid for carbon-leakage-exposed companies and implementing décret No 2026-1021 of 2 November 2026; its operative provisions cite articles D. 122-13-1, D. 122-14, D. 122-17, D. 122-19 to D. 122-23, D. 122-27, D. 122-30 and D. 122-32 of the Code de l'énergie.
For 2025 costs, file a separate per-site claim for additional-sector products without deducting advances, and meet the 30 June 2027 plan and 31 October 2027 decision dates.
Sources
- Arrêté du 20 décembre 2022 relatif aux modalités de gestion et à la publication d'informations de l'aide en faveur des entreprises exposées à un risque significatif de fuite de carbone en raison des coûts du système d'échange de quotas d'émission de gaz à effet de serre répercutés sur le prix de l'électricité
- Arrêté du 2 novembre 2026 modifiant l'arrêté du 20 décembre 2022 relatif aux modalités de gestion et à la publication d'informations de l'aide en faveur des entreprises exposées à un risque significatif de fuite de carbone en raison des coûts du système d'échange de quotas d'émission de gaz à effet de serre répercutés sur le prix de l'électricité
- Décret n° 2026-1021 du 2 novembre 2026 relatif à la compensation des coûts indirects du système d'échange de quotas d'émission de gaz à effet de serre