2026-09-15T16:39:00
Portugal European Union

DL 182/2026 has been published, transposing partially Directive (EU) 2023/959 by establishing the legal framework for ETS2

Publication of EU ETS2
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September 15, 2026

KEY ASPECTS

  • ETS2 applies to entities responsible for releasing for consumption fuels used in buildings, road transport, and additional sectors.
  • Regulated entities must apply for an emission allowance within 30 days after the decree-law enters into force.
  • As of 2026, regulated entities must submit their annual emissions report to the Portuguese Climate Agency by April 30 of each year.
  • The obligation to surrender emissions permits applies from January 1, 2029, for 2028 emissions. The deadline is May 31 of each year.
  • The penalty for noncompliance is €100 per metric ton of CO2 equivalent, and payment does not release the entity from the obligation to surrender the missing permits later on.
  • The provisions regarding the maritime transport sector have not yet been transposed. 
View document
September 15, 2026