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European legislation establishes two distinct situations with regard to Maritime Operator Holding Accounts (MOHAs) of shipping companies that cease to carry out activities falling within the scope of application of the EU ETS (Annex I to Directive 2003/87/EC), depending on whether the reason for ceasing such activities is temporary or permanent.
Article 9(6ter) of Commission Delegated Regulation (EU) 2019/1122 of 12 March 2019, supplementing Directive 2003/87/EC of the European Parliament and of the Council as regards the functioning of the Union Registry (hereinafter, the Registry Regulation), provides that:
“Where the competent authority notifies that a shipping company has ceased to be included_toggle off the mark? included in the EU ETS in accordance with Annex I to Directive 2003/87/EC in respect of a given year, the national administrator shall place the relevant maritime operator holding account in ‘excluded’ status, after prior notice to the shipping company concerned and until the competent authority notifies that the shipping company is again included in the EU ETS.”
Procedure for changing MOHA status to “excluded”:
It is recommended that a verified company‑level aggregated emissions report (CER) be submitted indicating total emissions of zero for the year in which the account is excluded, thereby evidencing the shipping company’s exclusion from the EU ETS. Alternatively, an exclusion request may be submitted using the following form.
Form to change MOHA statutos to "excluded"
Once it is demonstrated that the shipping company is again within the scope of the EU ETS (for example, a new communication from the shipping company regarding the resumption of activities within the scope of the EU ETS, submission of a CER with emissions within the scope of the EU ETS, etc.), the National Administrator will proceed to change the account status again, removing the “excluded” status as from the year in which the activity is resumed.
Article 26b of the Registry Regulation provides as follows:
“1. Within 10 working days from notification by the account holder or from the date on which it is discovered, following examination of other evidence, that the shipping company has merged with another shipping company or has ceased all activities subject to Annex I to Directive 2003/87/EC, the competent authority shall notify the national administrator.
2. The national administrator may close the maritime operator holding account where the following conditions are met:
(a) the notification referred to in paragraph 1 has been made;
(b) the year of the last emission has been recorded in the Union Registry;
(c) the verified emissions subject to the surrender obligation […] corresponding to all years in which the shipping company has participated in the EU ETS have been recorded;
(d) the shipping company has surrendered a quantity of allowances equal to or greater than its verified emissions subject to the surrender obligation […].”
Two aspects relating to the closure of a MOHA should be taken into account:
i) It is definitive in nature. This means that, even if it was anticipated that the company would not resume activities under the EU ETS, should the shipping company resume activities under the EU ETS in the future after closure, it will not be able to use the closed MOHA and will be required to open a new MOHA, bearing all costs associated with the submission of the documentation required by the legislation, as well as payment of the corresponding account‑opening fees.
ii) Maintenance fees for the year in which the MOHA is closed will be prorated on the basis of the period of that year during which the account remains open.
Furthermore, closure of the MOHA does not mean that the company is exempt from the obligation to pay any fees outstanding for previous periods. In such cases, the provisions of Order TED/803/2024 of 26 July, on the fees applicable to the Spanish section of the European Union Emissions Trading Registry under Law 1/2005 of 9 March, regulating the greenhouse gas emissions trading scheme, shall apply.
Below, you may access the MOHA closure request form.
Finally, please note that, in the absence of a request for exclusion or closure, the MOHA of a shipping company that has ceased to carry out activities under the EU ETS, whether temporarily or permanently, will be blocked if no emissions are recorded by 31 March of each year, preventing any operation of the account until such recording takes place.
Summary of the differences between “excluded” and “closed” account status
| ACCOUNT STATUS | CIRCUMSTANCES OF APPLICATION | DURATION | OPERATIONAL LIMITATIONS | FEES |
| EXCLUDED |
Outside the scope of the EU ETS for one or more specific years. |
Reversible; the status is removed once activity is resumed. |
No transfer of balances to other accounts. Allowances may be received and surrendered. Emissions cannot be recorded for excluded years. |
No fees apply during the period in which the account is in “excluded” status. Once this status ends, the standard fees apply. |
| CLOSED | Permanently outside the scope of the EU ETS. |
Permanent; definitive and therefore irreversible. |
No transactions involving emission allowances may be made or received. |
No fees apply from the moment the account is closed. |
[1] CO₂ emissions from all large ships (5,000 gross tonnage or more) calling at ports within the European Economic Area (EEA), regardless of the flag they fly. From 2026 onwards, CH₄ and N₂O emissions are also included.
For further information, a more detailed explanation may be consulted here.
CLOSURE / CHANGE TO “EXCLUDED” STATUS OF THE MARITIME OPERATOR HOLDING ACCOUNTS
IMPORTANT: THE ISSUANCE OF A MINISTERIAL RESOLUTION WILL BE REQUIRED FOR ANY OF THESE CHANGES.
The Ministry for Ecological Transition and the Demographic Challenge has enabled the following email addresses to address any queries: BZN-Renade@miteco.es and bzn-rcde.maritimo@miteco.es.