EU MRV to EU ETS Allowance Crosswalk

Bridge a ship's annual EU MRV emissions data to its EU ETS Maritime allowance surrender obligation. Inputs: per-voyage-category CO2 (intra-EU, outbound, inbound, at-berth) plus year and EUA price. Outputs: ETS-scope CO2 after the 50% factor and phase-in, allowance obligation in tonnes, EUR cost.

EU MRVEU ETS MaritimeReg 2015/757Reg 2023/959

MRV-reported CO2 by voyage category

From the verified annual MRV emissions report (the four scope categories used in the EU ETS allocation). All values in tonnes CO2 per year.

Intra-EU voyagest CO2/yrEEA port to EEA port. Counted at 100% under EU ETS.Outbound voyages (EU to non-EU)t CO2/yrEEA port to non-EEA port. Counted at 50% under EU ETS.Inbound voyages (non-EU to EU)t CO2/yrNon-EEA port to EEA port. Counted at 50% under EU ETS.At berth in EU portst CO2/yrEmissions while berthed at EEA ports. Counted at 100% under EU ETS.

Year and pricing

Reporting yearPhase-in factor applies: 40% (2024), 70% (2025), 100% (2026 onwards). CH4 and N2O added from 2026.CH4 + N2O as CO2-equivalent (from 2026)t CO2e/yrSum of CH4 and N2O emissions converted to CO2-equivalent using GWP100 (CH4=28, N2O=273). Reported under MRV from 2026; ignored before 2026 (set to 0). Use the methane slip CO2-equivalent calculator to derive.EUA priceEUR/t CO2eReference EU Allowance price. Typical 2024-2025 range: EUR 60-90 per tonne. Override to test sensitivity.

ETS scope CO2: 14,000t CO2e/yr

100% intra-EU + 50% cross-jurisdiction + 100% at berth.

Phase-in factor: 70%

Allowance obligation: 9,800EUAs (t CO2e)

Surrender by 30 Sep 2026.

Annual cost: 735,000EUR/yr

Changing the inputs requires JavaScript. The calculator above shows its default inputs and result. The formula, symbols, and regulatory sources are shown in the Formula section below.

Formula, assumptions, and limits

\text{Scope CO}_2 = E_\text{intra} + 0.5 \cdot (E_\text{out} + E_\text{in}) + E_\text{berth} + E_\text{CH4+N2O}

Symbol	Meaning	Unit
$Scope CO2$	Total ETS-scope CO2-equivalent before phase-in	t CO2e/yr
$E_\text{intra}$	CO2 from intra-EU voyages (EEA port to EEA port)	t CO2/yr
$E_\text{out}$	CO2 from outbound voyages (EEA port to non-EEA port)	t CO2/yr
$E_\text{in}$	CO2 from inbound voyages (non-EEA port to EEA port)	t CO2/yr
$E_\text{berth}$	CO2 from emissions at berth in EEA ports	t CO2/yr
$E_\text{CH4+N2O}$	CH4 and N2O converted to CO2-equivalent (only from 2026)	t CO2e/yr

Source: Regulation (EU) 2015/757 - EU MRV Maritime regulation; Regulation (EU) 2023/957 - amendments to EU MRV; Directive (EU) 2023/959 - EU ETS Maritime amendments; Commission Implementing Regulation (EU) 2016/1927 - templates for monitoring plans, emissions reports and DoC; EMSA THETIS-MRV public database (https://mrv.emsa.europa.eu); IMO Resolution MEPC.376(80) - 2024 LCA Guidelines (CH4 and N2O accounting)

In short

Bridge a ship's annual EU MRV emissions data to its EU ETS Maritime allowance surrender obligation. Includes 50% scope factor for cross-jurisdiction voyages and 2024-2026 phase-in.

Learn the theory EU ETS for shipping: scope, EUA liability, phase-in