The new EU ETS 2 emissions trading system is a hot topic among many companies in the energy supply and sourcing sectors. Although the free trading of CO₂ allowances is not due to begin until 2028, the issue has long been relevant, as CO₂ costs, certificate volumes and new price components are already affecting cost calculations, sourcing and strategic decisions. We summarise the key developments surrounding the EU ETS 2 and show how energy companies can prepare for the new requirements in good time.

A quick overview

With the EU-ETS 2, the European Union is introducing a new climate protection instrument designed to reduce emissions through market-based incentives. In Germany, a national variant of this mechanism has existed since 2021 in the form of the National Emissions Trading System (nEHS). Until now, CO₂ allowances have been sold at a fixed price. A price corridor of 55 to 65 euros per tonne of CO₂ has been set for 2026, within which allowances will be auctioned on the EEX.

Originally, the new emissions trading system was due to replace the national system starting 2027. However, on November 5th, 2025 the EU ministers of environment decided to postpone the launch by one year. From 2028 0nwards, pricing is to be determined entirely through market auctions.

Why does EU-ETS 2 already play such a big role today?

Although open trading will not begin until 2028, the EU-ETS 2 is already having a noticeable impact on day-to-day operations in energy sales and sourcing. The costs of CO₂ are increasingly being factored into quotation calculations, allowance quantities are being planned for future delivery years and purchasing strategies are being adjusted accordingly. In addition, many companies are examining how CO₂ components can be integrated into existing pricing structures.

EU-ETS 2 is therefore not only influencing operational decisions, but is also leading to new coordination between sales, procurement, portfolio management and controlling.

How SOPTIM integrates EU-ETS 2 into existing software

We have conducted a thorough review of how the new requirements can be incorporated into our existing solutions. Two key questions were in the forefront of this review: How can CO₂ costs be meaningfully integrated into quotation calculation? And how can certificate volumes be systematically managed and produced?

In both EDITION:Vertrieb Gas and EDITION:Beschaffung Gas, we have evaluated various approaches to account for CO₂ costs and volumes.

Conclusion: EU ETS 2 remains a key issue

EU ETS 2 is already influencing the way energy sales and procurement operate – and will do so even more significantly when free trading begins in 2028. Preparing early ensures transparency and provides certainty. At SOPTIM, we closely monitor regulatory developments and ensure that our solutions provide companies with reliable support in this regard.