FuelEU Maritime vs EU ETS: how the two rules differ
Many ships calling at EU ports now fall under two EU climate rules at once. They cover similar ships and voyages, but they measure different things and are settled in different ways. This page sets them side by side.
By Margus Roosipuu, Founder · Published 14 October 2026
The short version
FuelEU Maritime limits the greenhouse gas intensity of the energy a ship uses. Each ship ends the year with a compliance balance, a surplus or a deficit, and there are no allowances to buy. The EU Emissions Trading System (ETS) puts a price on emissions: the shipping company surrenders one allowance per tonne of emissions covered.
| FuelEU Maritime | EU ETS (shipping) | |
|---|---|---|
| What it regulates | GHG intensity of energy used on board, in g CO₂e per MJ, well-to-wake | Tonnes of emissions |
| Ships | Above 5,000 GT carrying passengers or cargo commercially | Cargo and passenger ships of 5,000 GT and above from 2024; offshore ships from 2027 |
| Voyages | 100% at berth in EU ports and between EU ports; 50% between an EU and a non-EU port | 100% between EU ports and in EU ports; 50% between an EU and a non-EU port |
| Gases | CO₂, methane and nitrous oxide, from fuel production to use | CO₂ in 2024 and 2025; methane and nitrous oxide added from 2026 |
| How you comply | Stay below the limit; cover a deficit by borrowing or pooling, or pay a penalty | Surrender allowances for 40% of 2024 emissions, 70% of 2025 emissions and 100% from 2026 |
| Flexibility | Banking a surplus, borrowing up to 2% of the limit, pooling between ships | Allowances can be bought and sold on the carbon market |
| Main deadline | 30 April for pools and borrowing; 30 June for penalties and the document of compliance | 30 September for surrendering allowances for the previous year's emissions |
| If short | €2,400 per tonne of VLSFO-equivalent energy in deficit, rising for consecutive years | Penalties under the ETS Directive for allowances not surrendered |
Why the difference matters for decisions
Switching to fuels with lower lifecycle emissions helps under both rules, but in different ways. Under FuelEU, what counts is the intensity of the energy over the year, so a ship with a surplus can share it with ships in deficit through a pool. Under the ETS, every tonne covered needs an allowance, whatever the fleet's average. A pooling deal under FuelEU does not reduce a company's ETS bill, and buying allowances does not fix a FuelEU deficit.
Who is responsible
Under both rules the obligation sits with the shipping company responsible for the ship. For the ETS, the Commission's guidance says this is the registered owner or the ISM company, as they agree, with the registered owner as the default. Commercial contracts such as charter parties often decide who bears the cost, so check yours for both schemes.
Where Legatia fits
Legatia works on FuelEU Maritime: we review your fleet's position, compare banking, borrowing and pooling, and coordinate pooling with suitable counterparties before the 30 April deadline. Try the FuelEU calculator for a first estimate, or read the key FuelEU rules.
Official sources
- Regulation (EU) 2023/1805 (FuelEU Maritime), Articles 2, 4, 20, 21, 22, 23 and Annex IV.
- European Commission: FAQ on maritime transport in the EU ETS.