BEHG and the special case of coke & coal

Since 1 January 2023, coke and coal have been considered fuels subject to the BEHG as part of national emissions trading (nEHS). This means that it is no longer just oil and gas traders who are subject to the obligation to report emissions and surrender national emission allowances (nEZ), but also users and traders of solid fuels under certain circumstances. In contrast to gas and oil, where the energy tax obligation enables a clear demarcation, the situation with coke and coal is somewhat more complex.

Who is affected?

The BEHG obligation for coke & coal affects:

• Traders who purchase carbonaceous solid fuels tax-free and place them on the market taxed, provided they are not used 100% in an EU ETS installation (i.e. an installation in European emissions trading).
• Users who use coal obtained tax-free.

However, if coal is purchased taxed or sold exclusively tax-free, the BEHG obligation does not apply. The energy tax obligation alone therefore does not provide any reliable guidance here, which makes a detailed examination of the supply and utilisation chain necessary.

What does this mean for companies that purchase/sell coke & coal?

Companies must:

1. analyse their supply and use chains, and if they are affected by the BEHG obligation
2. submit a monitoring plan to DEHSt,
3. report emissions annually and surrender emission certificates if necessary.

This requires

• Professionally trained staff or an external consultancy,
• Consistent documentation (delivery notes, invoices, proof of quantities),
• timely and audit-proof processes.

Small and medium-sized companies in particular find it difficult to maintain the necessary expertise internally in the event of a BEHG obligation. Outsourcing is therefore often an option - especially for registry account management and CO₂ reporting. If you want to be on the safe side, you should seek expert advice at an early stage.