Compliance Market — TerraNova

EU ETS I & II

Europe's Emissions Trading System — Compliance Guide & Credit Intelligence

The world's first and largest carbon market, running since 2005 and covering around 40% of the EU's greenhouse gas emissions. A shrinking cap, a credible price, and a second system — ETS2 — that extends carbon pricing to buildings and road transport from 2028.

Market Snapshot ● ETS1 Active & Trading
EUA Price (May 2026)
~€74/t
2026 Cap
~1.19bn
LRF 2024–27
4.3%
EU GHG Covered
~40%
Allowance (EUA) 1 t CO₂e
2030 Target (ETS1) −62% vs 2005
Primary Market EEX Auctions
Secondary Benchmark EUA Dec Futures
ETS2 Launch 2028 (auctions from 2027)
2005
World's First Major Carbon Market
~40%
Of EU GHG Emissions Covered
~€74/t
EUA Price (May 2026)
4.3%
Linear Reduction Factor 2024–27
2028
ETS2 Becomes Operational
Market Mechanics

How the EU ETS Works

Rather than tell each power plant or factory how to cut its emissions, the EU sets a ceiling on the total tonnes the covered sectors may emit in a year, then lets companies trade allowances to stay under it at the lowest overall cost. One allowance — a European Union Allowance, or EUA — carries the right to emit a tonne of CO₂-equivalent, and each year a covered site must surrender enough allowances to match its verified emissions.

The cheapest reductions happen first, while the cap still fixes how much pollution is allowed in total. Allowances reach the market by auction — now the default, with power generators buying almost all they use — or for free to industries exposed to carbon leakage, against efficiency benchmarks only the cleanest plants fully meet.

Because the cap is cut a little more each year under the Linear Reduction Factor, allowances grow scarcer and the price tends to climb. The Market Stability Reserve absorbs surplus automatically, while free allocation winds down as the Carbon Border Adjustment Mechanism (CBAM) takes over.

2005–07
Phase 1 — The Pilot
National allocation plans, almost all allowances free, no banking. Over-allocation sent the price from around €30 to near zero by the end of 2007.
2008–12
Phase 2 — The Crisis Surplus
Lower caps and banking into Phase 3, then the financial crisis cut emissions, a large surplus piled up, and the price fell below €5.
2013–20
Phase 3 — Centralisation
A single EU-wide cap (2,084 Mt in 2013, LRF 1.74%), auctioning as the default, backloading, and the MSR live from January 2019. Prices climbed to the mid-€20s.
2021–30
Phase 4 — Fit for 55
A steeper LRF (4.3%, then 4.4% from 2028), shipping added, free allocation phasing out behind CBAM. A record near €100 in February 2023; 2030 target −62% vs 2005.
2025
ETS2 Monitoring Begins
Monitoring of buildings, road transport and small-industry fuel emissions starts in 2025, with verification in 2026, ahead of trading.
Jan 2027
ETS2 Early Auctions
Member states that have implemented ETS2 can begin early auctioning from January 2027 to build liquidity and a clear price signal ahead of the full launch.
2028
ETS2 Launch — Full Operation
Postponed one year from 2027, ETS2 becomes fully operational with compliance obligations in 2028; the first surrender falls on 31 May 2029. Target: −42% vs 2005 by 2030.
Scope & Coverage

What the EU ETS Covers

The main system (ETS1) covers about 40% of the EU's emissions across roughly 10,000 installations and operators. The new ETS2 picks up the home heating and motor fuel the main system doesn't reach.

Power & Heat
Electricity and heat generation — the largest covered sector, buying almost all allowances at auction.
Since 2005
Industry
Steel, cement, refineries, chemicals, glass, lime, ceramics, pulp and paper.
Since 2005
Aviation
Flights within the European Economic Area (CO₂), under a separate aviation cap.
Since 2012
Maritime
Large ships calling at EU ports; methane (CH₄) and nitrous oxide (N₂O) added from 2026.
Since 2024
ETS2 — Buildings & Transport
A separate system for fuel combustion in buildings, road transport and small industry.
From 2027
Market Design

Key Market Features

A tightening cap, an automatic supply valve, deep secondary trading, and a border mechanism replacing free allocation — the moving parts that set where the EUA price goes next.

The Cap & the LRF

A single EU-wide ceiling falling 4.3% a year (4.4% from 2028) under the Linear Reduction Factor — far steeper than Phase 3's 1.74%. Less supply, year after year, to 2030.

Market Stability Reserve

An automatic valve that withholds 24% of the surplus from auctions whenever the TNAC tops 1,096 million. About 190 million allowances move into the reserve in 2026–27, down from 276 million.

TNAC — The Surplus Dial

The Total Number of Allowances in Circulation, published each May, drives every MSR move. The 2025 figure of ~1.02 billion fell below the trigger for the first time — surplus turning to scarcity.

Primary Market: Auctions

The European Energy Exchange (EEX) runs the shared auction platform for most member states, with separate aviation sales. Revenue flows to governments for climate and energy spending.

Secondary Market

The EUA December futures contract is the benchmark, traded mostly on ICE Endex, with spot, futures and options on EEX. Compliance buyers trade alongside banks and funds, adding liquidity.

CBAM & End of Free Allocation

Free allowances phase out as the Carbon Border Adjustment Mechanism prices the carbon in imported steel, cement, aluminium, fertilisers, electricity and hydrogen — raising real carbon bills for industry.

Covered by This Market?

Get a compliance readout for your obligations

Where you stand under EU ETS I & II, what it costs, and which levers reduce the bill — mapped by the team.

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TerraNova for EU ETS

How Climate Decode Helps

TerraNova delivers finance-grade EU ETS intelligence for compliance buyers, CFOs and Group Sustainability Officers — from emissions tracking and CBAM exposure through allowance budgeting and ETS2 readiness.

Emission Reporting & MRV

Track verified emissions against surrender obligations at facility and corporate level, aligned to the monitor–verify–report–surrender cycle and the 30 September deadline.

CBAM & Free-Allocation Modelling

Model the wind-down of free allowances against the CBAM phase-in — see how much of your emissions shift from free to purchased, and what that does to your real carbon bill.

Allowance Budgeting & Forecasting

Multi-year cost forecasts integrating the 4.3–4.4% LRF, one-off cap cuts, MSR withdrawals and a €60–95 price band — built for budgeting and hedging decisions.

MSR & TNAC Market Watch

Track the May TNAC release, MSR intake, EEX auction calendars, secondary-market moves and Commission policy — cross-referenced with UK ETS, WCI and other compliance markets.

Decarbonisation Planning & MACC

Best-fit abatement projects with dynamic marginal abatement cost curves that integrate the EUA price trajectory across near (1–3yr), medium (3–7yr) and long (7+yr) horizons.

Compliance & Forecasting

Five-year compliance forecasts integrating the EUA price trajectory, the decline of free allocation behind CBAM, and annual surrender obligations.

ETS2 Readiness

Prepare for carbon pricing on buildings, road transport and small industry — monitoring obligations, the 2027 auction start, the ~€45 soft ceiling and Social Climate Fund interactions.

Intelligence

EU ETS Series — Insights & Analysis

A three-part deep dive into how Europe's carbon market works, how it got here, and where it stands today — from our compliance markets team.

Sources & References

European Commission — EU ETS ↗ European Commission — Market Stability Reserve ↗ European Commission — ETS2 (Buildings & Road Transport) ↗ European Commission — Free Allocation ↗ European Commission — Carbon Border Adjustment Mechanism ↗ EEX — EU ETS Auctions ↗
Frequently Asked Questions

EU ETS — Common Questions

Answers to the most common questions about the EU Emissions Trading System, ETS2, and how the carbon market works.

What is the EU ETS?

The EU Emissions Trading System is the world's first and largest cap-and-trade carbon market, running since 2005 across 30 countries (the 27 EU members plus Iceland, Liechtenstein and Norway). It sets a shrinking ceiling on covered sectors' emissions and lets companies trade allowances (EUAs) to meet it at the lowest overall cost, covering about 40% of the EU's greenhouse gas emissions across roughly 10,000 installations and operators.

What is the difference between ETS1 and ETS2?

ETS1 is the main, existing system covering power and heat, heavy industry, intra-EEA aviation and maritime, with a 2030 target of 62% below 2005 levels. ETS2 is a separate new system covering the CO₂ from burning fuel in buildings, road transport and small industry, with a 42% target by 2030. ETS2 monitoring began in 2025; following a one-year postponement it becomes fully operational in 2028, with early auctions from January 2027 and the first surrender due 31 May 2029.

How is the cap set and what is the LRF?

Since 2013 the cap has been a single EU-wide number that falls each year by a fixed share of a historical baseline — the Linear Reduction Factor (LRF). The 2023 Fit for 55 reform raised the LRF to 4.3% a year for 2024–2027 and 4.4% from 2028, with one-off cuts of 90 million allowances in 2024 and 27 million in 2026. The 2026 cap is roughly 1.19 billion allowances for power, industry and shipping, plus about 25 million for aviation.

What is the Market Stability Reserve (MSR) and the TNAC?

The MSR is an automatic supply valve running since 2019. It reacts to the Total Number of Allowances in Circulation (TNAC), published each May. When the TNAC is above 1,096 million, 24% of the surplus is withheld from auctions; below 833 million, 100 million allowances are released back. For September 2026 to August 2027 the reserve will take in about 190 million allowances, down from 276 million, as the surplus shrinks toward 1.02 billion.

How does CBAM affect free allocation?

Free allowances given to carbon-leakage-exposed industries are being phased out as the Carbon Border Adjustment Mechanism (CBAM) phases in. CBAM puts a carbon price on imports of goods such as steel, cement, aluminium, fertilisers, electricity and hydrogen, so importers pay roughly what EU producers pay. As CBAM ramps up through the late 2020s, EU industries must buy a growing share of allowances they once received free — raising their real carbon bill even if the headline EUA price is flat.

When does ETS2 start and what does it cover?

ETS2 covers the CO₂ from fuel combustion in buildings, road transport and smaller industry not reached by the main system. Monitoring started in 2025 and verification in 2026; early auctions begin in January 2027, and ETS2 becomes fully operational in 2028 — postponed one year from 2027 — with the first surrender of allowances due 31 May 2029. It has its own Market Stability Reserve and a soft price ceiling of around €45 (in 2020 money) that releases extra supply if breached, plus a Social Climate Fund to channel revenue back to affected households.

How can Climate Decode help with EU ETS compliance?

Climate Decode's TerraNova platform provides end-to-end EU ETS support: emission reporting and MRV, CBAM exposure and free-allocation phase-out modelling, multi-year allowance budgeting against the cap and LRF, MSR and TNAC market watch, decarbonisation planning with dynamic MACC analysis, and ETS2 readiness — helping compliance buyers and project developers stay ahead of a tightening market.

Ready to Navigate the EU ETS?

See how TerraNova turns the cap, the LRF, the MSR, CBAM and ETS2 into a clear carbon-cost forecast — from compliance tracking to credit strategy across Europe's carbon market.