The aim of the Fuel Emissions Trading Act (BEHG) is to contribute to national climate protection goals by introducing national certificate trading for CO2emissions. The basis of this trading is pricing for CO2 emissions from the transport and building sector, which will be subject to an annually increasing fixed price from 2021 to 2025. From 2026, a pricing corridor is expected to be introduced. To date, only the aviation grades of Avgas 100lL and UL91 have been impacted.
However, since January 2023, the initial scope of the BEHG has been expanded and now includes additional products on the scheme such as Jet A-1. bp is therefore legally obliged to acquire corresponding certificates under the BEHG for the products placed on the market from 1 January. We acknowledge that the pricing of emissions from fuels is necessary for the additional reduction of CO2 emissions within the transport sector and for achieving the climate targets.
According to the Mediation Committee, the federal and state governments have agreed to set the CO2 price at €30 per certificate rising to €45 per certificate in 2025. This will result in an annual price of fuels by BEHG as follows:
The CO2 fee only applies to mineral oil tax relevant fuelling events. The possibility of getting a reimbursement of the CO2 fee is unlikely based on current regulation (the exception being companies covered by the EU-Emissions Trading Scheme (ETS)). Thus, it is necessary to double check on the delivery note that the MOT status is captured correctly to enable a rebooking of potentially incorrect invoices before the month end. After the end of each month invoices are no longer eligible for correction. The invoiced CO2 fee becomes payable and cannot be reimbursed, either by bp or the relevant authority (the exception being companies covered by the EU-ETS).
The German Federal Government will continue to review the law with regard to its effectiveness and, on this basis will make proposals for adjustments where necessary.
This information is based on current available data.
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