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Shipping emissions compliance calendar

Every dated obligation under EU ETS, FuelEU Maritime, the IMO DCS and CII, the EU MRV Regulation and the UK ETS, in date order, with who has to act and the article it comes from.

Updated 2026-10-20. Checked against the primary texts.

Next up: 30 April is the last day to register FuelEU pools, bank a surplus or borrow, and 30 September the last day to surrender EU allowances. Add the dates to your calendar with the buttons below each table.

Deadlines falling due in 2026

DateRuleWhatWhoBasis
31 Jan 2026FuelEUSubmit the 2025 FuelEU report to the verifierCompanyRegulation (EU) 2023/1805, Article 15(3)
31 Mar 2026EU MRVSubmit the verified 2025 EU MRV emissions report through THETIS-MRV to the European Commission and the flag StateCompanyRegulation (EU) 2015/757, Article 11(1)
31 Mar 2026EU MRVSubmit the verified 2025 emissions data at company level to the administering authority: the figure the EU ETS surrender is based onCompanyRegulation (EU) 2015/757, Article 11a
31 Mar 2026FuelEUThe verifier records the verified 2025 FuelEU report, GHG intensity and compliance balance in the FuelEU database and tells the companyVerifierRegulation (EU) 2023/1805, Article 16(5)
31 Mar 2026IMO CIIReport the 2025 fuel-oil consumption data (IMO DCS) and the attained CII to the flag Administration or its recognised organisation, which verifies themCompanyMARPOL Annex VI, Regulations 27.3 and 28.2
30 Apr 2026FuelEURecord banking, borrowing and any pool for the 2025 compliance balance in the FuelEU database. The pool's verifier records the final pool and each ship's share. After this date a deficit can no longer be pooledCompany and verifierRegulation (EU) 2023/1805, Articles 20(1), 20(3) and 21(8)
30 Apr 2026FuelEUThe verifier notifies the company of any 2025 FuelEU penalty (by 30 April, before 1 May)VerifierRegulation (EU) 2023/1805, Article 23(1)
30 Apr 2026IMO CIISubmit the revised SEEMP with a corrective action plan for the 2025 rating to the flag Administration or its recognised organisation, no later than one month after the 31 March CII report
only if the 2025 rating is E, or D for the third year running
CompanyMARPOL Annex VI, Regulation 28.8
31 May 2026IMO CIIStatement of Compliance issued to the ship with the 2025 CII rating (A to E). It is valid until 31 May of the following yearFlag AdministrationMARPOL Annex VI, Regulations 6.6.4 and 6.12
30 Jun 2026EU MRVEU MRV document of compliance for 2025 issued; it is carried on boardVerifierRegulation (EU) 2015/757, Article 17
30 Jun 2026EU MRVThe 2025 emissions of every ship are published in THETIS-MRV (the public register CarbonKeel reads)European CommissionRegulation (EU) 2015/757, Article 21
30 Jun 2026FuelEUPay any 2025 FuelEU penalty to the administering State
only if a deficit is left after banking, borrowing and pooling
CompanyRegulation (EU) 2023/1805, Article 23(2)
30 Jun 2026FuelEUFuelEU document of compliance for 2025 issued (by the administering State where a penalty was paid). From this date the ship must hold it when calling at an EU portVerifierRegulation (EU) 2023/1805, Articles 22 and 24
30 Sep 2026EU ETSSurrender EU allowances for 70% of the verified 2025 EU ETS emissions (CO2 only). Unsurrendered allowances cost €100 per tonne (indexed) and are still owedCompanyDirective 2003/87/EC, Articles 3gb, 12(2a) and 16(3)

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Deadlines falling due in 2027

DateRuleWhatWhoBasis
31 Jan 2027FuelEUSubmit the 2026 FuelEU report to the verifierCompanyRegulation (EU) 2023/1805, Article 15(3)
31 Mar 2027EU MRVSubmit the verified 2026 EU MRV emissions report through THETIS-MRV to the European Commission and the flag StateCompanyRegulation (EU) 2015/757, Article 11(1)
31 Mar 2027EU MRVSubmit the verified 2026 emissions data at company level to the administering authority: the figure the EU ETS surrender is based onCompanyRegulation (EU) 2015/757, Article 11a
31 Mar 2027FuelEUThe verifier records the verified 2026 FuelEU report, GHG intensity and compliance balance in the FuelEU database and tells the companyVerifierRegulation (EU) 2023/1805, Article 16(5)
31 Mar 2027IMO CIIReport the 2026 fuel-oil consumption data (IMO DCS) and the attained CII to the flag Administration or its recognised organisation, which verifies themCompanyMARPOL Annex VI, Regulations 27.3 and 28.2
31 Mar 2027UK ETSSubmit the verified 2026 UK ETS emissions reportCompanyUK ETS (Maritime) Order 2026, Schedule 2A, paragraph 14
30 Apr 2027FuelEURecord banking, borrowing and any pool for the 2026 compliance balance in the FuelEU database. The pool's verifier records the final pool and each ship's share. After this date a deficit can no longer be pooledCompany and verifierRegulation (EU) 2023/1805, Articles 20(1), 20(3) and 21(8)
30 Apr 2027FuelEUThe verifier notifies the company of any 2026 FuelEU penalty (by 30 April, before 1 May)VerifierRegulation (EU) 2023/1805, Article 23(1)
30 Apr 2027IMO CIISubmit the revised SEEMP with a corrective action plan for the 2026 rating to the flag Administration or its recognised organisation, no later than one month after the 31 March CII report
only if the 2026 rating is E, or D for the third year running
CompanyMARPOL Annex VI, Regulation 28.8
31 May 2027IMO CIIStatement of Compliance issued to the ship with the 2026 CII rating (A to E). It is valid until 31 May of the following yearFlag AdministrationMARPOL Annex VI, Regulations 6.6.4 and 6.12
30 Jun 2027EU MRVEU MRV document of compliance for 2026 issued; it is carried on boardVerifierRegulation (EU) 2015/757, Article 17
30 Jun 2027EU MRVThe 2026 emissions of every ship are published in THETIS-MRV (the public register CarbonKeel reads)European CommissionRegulation (EU) 2015/757, Article 21
30 Jun 2027FuelEUPay any 2026 FuelEU penalty to the administering State
only if a deficit is left after banking, borrowing and pooling
CompanyRegulation (EU) 2023/1805, Article 23(2)
30 Jun 2027FuelEUFuelEU document of compliance for 2026 issued (by the administering State where a penalty was paid). From this date the ship must hold it when calling at an EU portVerifierRegulation (EU) 2023/1805, Articles 22 and 24
30 Sep 2027EU ETSSurrender EU allowances for 100% of the verified 2026 EU ETS emissions (CO2, methane and nitrous oxide). Unsurrendered allowances cost €100 per tonne (indexed) and are still owedCompanyDirective 2003/87/EC, Articles 3gb, 12(2a) and 16(3)

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Questions

When are EU allowances for shipping surrendered?

By 30 September of the year after the emissions.

When is the FuelEU Maritime report due?

The company submits it to its verifier by 31 January; the verifier records the data by 31 March, pools are registered by 30 April and the FuelEU Document of Compliance is held from 30 June.

When is the attained CII reported?

With the IMO DCS fuel data, to the Administration or its recognised organisation within three months of the end of the year, by 31 March. The Statement of Compliance with the rating follows by 31 May.

When are UK ETS allowances for 2026 due?

By 30 April 2028, for emissions from 1 July to 31 December 2026.

Check every ship in your fleet

EU ETS, FuelEU, CII and UK ETS for each ship, from the public register or your own data.

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