Counting Carbon in Transport: A New Rule

Commission communication to the European Parliament (COM(2026) 121 final, 2023/0266 COD)

Background dates

• Proposal sent to Parliament and Council: 11 July 2023.
• Opinion of the European Economic and Social Committee: 25 October 2023.
• Parliament’s first‑reading position: 10 April 2024.
• Council’s position adopted: 26 February 2026.

Goal of the proposal
Create a single EU rule that tells how to calculate greenhouse‑gas (GHG) emissions from all transport services (road, rail, air, sea, etc.).
The aim is to give clear, comparable, and transparent data so that:

1. Businesses and consumers can choose greener options.
2. Markets work better.
3. The EU’s climate targets are met, while keeping the rules fair for small and medium‑sized enterprises (SMEs).

Council’s first‑reading position (reflecting a provisional agreement with Parliament on 5 November 2025)

• Keeps the main structure and goals of the Commission’s proposal.
• Uses the EN ISO 14083 standard as the main method for calculating emissions, but allows the Commission to review it if needed.
• Does not add new mandatory reporting or require businesses to use primary data, but lets Member States encourage or require such data locally.
• Gives the Commission power to build EU‑wide default‑value databases and to set rules for using data from those databases or third‑party tools.
• Provides a simple, free EU calculation tool and a manual for SMEs; the tool’s technical details will be set in a later act.
• Sets clear timelines for building the databases, developing the tool, and ensuring quality.
• Gives the Commission authority to adopt implementing and delegated acts under Articles 290 and 291 of the TFEU.
• Puts a review clause: the Commission will look at possible extensions to the method four years after the regulation starts.
• Requires the Commission to assess any problems with accessing the EN ISO 14083 standard when the regulation is evaluated.

Conclusion
The Commission accepts the Council’s position at first reading and welcomes the outcome of the inter‑institutional talks.