Key data
| Regulation | Commission Delegated Regulation (EU) 2026/109 of 14 January 2026 |
|---|---|
| Publication | 7 April 2026 (EU Official Journal) |
| Entry into force | 14 January 2026 |
| Modified regulation | Delegated Regulation (EU) 2019/1122 |
| Reference regulation | Regulation (EU) 2023/857 (revision of reduction targets until 2030) |
| Direct stakeholders | National public administrations and climate registry managers |
| Indirect stakeholders | Diffuse sectors: transport, buildings, agriculture and waste |
| Category | European Regulation |
| Period | 2026-2030 |
Transport, construction and agriculture companies have a new reference framework from January 2026. The Delegated Regulation (EU) 2026/109 updates the functioning of the Union Registry, the tool that the EU uses to verify that each Member State meets its greenhouse gas emission reduction commitments in the so-called diffuse sectors: those not covered by the European carbon market.
These sectors—transport, buildings, agriculture and waste—are those that generate the largest share of emissions that each country must reduce under the Effort Sharing Regulation (EU) 2018/842. The regulation published on 7 April 2026 adapts the technical procedures of the registry to the new targets revised by Regulation (EU) 2023/857.
What does this regulation establish?
Regulation 2026/109 amends and corrects Delegated Regulation (EU) 2019/1122, which regulates the technical functioning of the Union Registry regarding emissions from diffuse sectors. The changes focus on three areas:
| Modified area | Description of change |
|---|---|
| Registry administrative procedures | Correction and update of technical provisions to reflect new reduction targets by Member State |
| Transfers of units between States | Adaptation of mechanisms that allow countries to buy or sell emission allowances between each other to meet their targets |
| Flexibility mechanisms | Update of tools that States can use to achieve their reduction commitments until 2030 |
Context is key: Regulation (EU) 2023/857 revised upward the emission reduction targets of Member States for the period until 2030. The Union Registry is the tool that allows verification of whether each country meets those commitments or not. Without an updated registry, no control is possible. That is why this technical modification has direct practical consequences on the policies that national governments must implement.
Economic and operational impact
The impact of this regulation on companies is indirect but relevant, according to the regulation text itself. The transmission mechanism is as follows: the EU Registry verifies Member State compliance; if a country does not comply, it must buy units from other States or face penalties; to avoid this, national governments tighten policies on the sectors that generate those emissions.
The business sectors that should anticipate greater regulatory pressure are precisely those that make up the so-called diffuse sectors:
- Transport: Restrictions on combustion vehicles, incentives for fleet electrification, possible emission taxes.
- Buildings and construction: Stricter energy efficiency requirements for new construction and renovation.
- Agriculture: Limitations or incentives related to practices that reduce methane and nitrous oxide emissions.
- Waste: Greater pressure on landfill management and organic waste treatment.
The time horizon is 2030, but the national policies that will derive from these commitments will be implemented progressively from now on.
Who does it affect?
- National public administrations: Direct stakeholders. They must update their registry and compliance procedures with the EU.
- Climate registry managers: Technical managers responsible for operating the Union Registry at national level.
- Transport and logistics companies: Indirect impact from road and air transport decarbonization policies.
- Developers and construction companies: Greater requirements for energy efficiency of new and renovated buildings.
- Agricultural and livestock sector: Possible new obligations or incentives linked to emission reduction in farms.
- Waste managers: Additional pressure on landfills and treatment plants.
- CFOs and sustainability directors: Need to incorporate climate regulatory risk into strategic and financial planning.
Practical example
A road transport company with a fleet of diesel vehicles is not directly subject to the Union Registry—that is a mechanism between States. However, the functioning of that registry determines how demanding Spain will be with its reduction targets in the transport sector.
If Spain does not meet its greenhouse gas emission reduction commitments in transport (one of the key diffuse sectors), it will have to buy units from other Member States through the transfer mechanisms regulated precisely by this Regulation 2026/109, or tighten national policies on the sector. In practice, this can translate into circulation restrictions, mandatory incentives for fleet electrification or new taxes on commercial vehicle emissions.
A transport company planning its fleet renewal for 2027-2030 must take into account that the regulatory framework that determines this pressure is exactly what this regulation updates.
What should companies do now?
- Identify if your sector is diffuse: Transport, buildings, agriculture and waste are the sectors directly affected by effort-sharing commitments. If you operate in any of them, this regulation defines the regulatory framework that will determine national requirements until 2030.
- Monitor the National Energy and Climate Plan (NECP): The policies that Spain implements to meet its commitments to the EU Registry will be reflected in the NECP. Following its evolution is key to anticipating regulatory changes.
- Incorporate climate regulatory risk into financial planning: CFOs should include scenarios of greater regulatory pressure in transport and buildings in their 3-5 year projections.
- Review corporate sustainability strategy: Companies with ESG commitments should align their emission reduction targets with the framework established by this regulation for diffuse sectors.
- Consult with specialists in climate regulation: The specific impact on each company will depend on the national policies that derive from these commitments. A specialized advisor can anticipate which measures are most likely in each sector.
Frequently asked questions
What is the Union Registry and what is its purpose regarding emissions?
The Union Registry is the EU's official tool for accounting for and verifying compliance with greenhouse gas emission reduction commitments in sectors not covered by the carbon market: transport, buildings, agriculture and waste. It allows control of unit transfers between Member States and flexibility mechanisms.
When did Delegated Regulation 2026/109 enter into force?
Delegated Regulation (EU) 2026/109 entered into force on 14 January 2026, although it was published in the EU Official Journal on 7 April 2026. It amends Delegated Regulation (EU) 2019/1122 to adapt it to the changes introduced by Regulation (EU) 2023/857.
Which business sectors does this emissions regulation affect?
It affects indirectly but significantly companies in transport, construction, agriculture and waste management. These sectors will have to adapt to stricter national policies derived from Member States' emission reduction commitments until 2030, revised by Regulation 2023/857.
What changes compared to the previous 2019/1122 Regulation?
Regulation 2026/109 corrects and amends technical provisions of Regulation 2019/1122 to adapt it to the new emission reduction targets revised by Regulation 2023/857. The changes mainly affect registry administrative procedures, transfers of units between Member States and flexibility mechanisms.
What should transport or construction companies do now in light of this regulation?
Companies in these sectors should monitor the policies that Spain implements to meet its emission reduction commitments until 2030. Although the impact is indirect, sectors such as transport, buildings and agriculture are the main ones affected by the measures that Member States must adopt.
Official source
View complete regulation in official source
Notice: This article is for informational purposes only and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://eur-lex.europa.eu/./legal-content/AUTO/?uri=OJ:L_202600109