# Commission Guidelines – compensation for indirect emission costs (ETS post-2021)

Communication from the Commission – Guidelines on certain State aid measures in the context of the system for greenhouse gas emission allowance trading post-2021 (2020/C 317/04), as amended by Communications 2021/C 528/01 and C/2026/196

- Status: In force
- Legal order: European Union
- Legal area: Climate, CO₂ and energy
- OJ C 317, 25.9.2020, p. 5; C 528, 30.12.2021; OJ C/2026/196, 5.1.2026
- Business profile: Smelting, Semi-fabrication, Mining

## In brief

Conditions for State aid for CO2 costs passed on in electricity prices. Table 1 (80%): NACE 24.42 aluminium, 24.43 Pb/Zn/Sn, 24.44 copper, 24.45 other non-ferrous metals; Table 2 (75%): inter alia 07.29 mining of non-ferrous metal ores, 24.31, 24.34 wire.

## Key obligations

- aid only for sectors listed in Annex I or demonstrated by EU data for ≥ 3 years verified by an independent expert (point 21)
- maximum aid intensity of 80% (Table 1) or 75% (Table 2 and added sectors) of indirect emission costs (point 27)
- condition: implementation of energy audit recommendations (payback ≤ 3 years) or investments ≥ 50% of the aid amount (point 55(a), (c), (d))
- CO2 emission factor for Poland for 2026–2030: 0.78 tCO2/MWh (Annex III)
- adaptation of national schemes by Member States by 30.06.2026 (point 69(a))

## Competent authority

European Commission (approval of aid schemes); in PL – President of the Energy Regulatory Office (URE) (Act on the compensation scheme)

## Penalties

Aid incompatible with the guidelines is subject to recovery under Art. 108 TFEU

## Entry into force

25.09.2020

## Application

indirect costs 2021–2030; amendments C/2026/196 – to costs from 1.01.2026 (new sectors – from 2025 costs)

## Key dates

- 01.01.2026: application of the updated CO2 emission factors and geographic areas (Annex III)
- 30.06.2026: deadline for adapting national schemes to the amended guidelines
- 31.12.2030: end of the period covered by the guidelines

## Pending changes

In 2026 the Commission announced the supplementing of Annex II with electricity consumption efficiency benchmarks for new sectors and a solution to double compensation (recitals 12–13 of C/2026/196); COM(2026) 616 – continuation of compensation in Art. 10a(6) of the Directive.

## Related acts

- [EU ETS Directive (2003/87/EC)](https://igmnir.org/dane/prawo/en/eu-ets/)
- [Act on the compensation scheme for energy-intensive sectors](https://igmnir.org/dane/prawo/en/pl-rekompensaty/)
- [EU ETS review – proposal COM(2026) 616](https://igmnir.org/dane/prawo/en/eu-ets-przeglad/)

## Official sources

- [Text of the act](https://eur-lex.europa.eu/legal-content/PL/TXT/?uri=CELEX:52020XC0925(01))
- [Supplementing Communication 2021/C 528/01 (EUR-Lex)](https://eur-lex.europa.eu/legal-content/PL/TXT/?uri=CELEX:52021XC1230(01))
- [Amending Communication C/2026/196 (EUR-Lex)](https://eur-lex.europa.eu/legal-content/PL/TXT/?uri=CELEX:52026XC00196)

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Register as of: 22.10.2026. The official text of the act prevails. IGMNiR. On the website: https://igmnir.org/en/law/#akt-eu-ets-pomoc-kp