A Step Toward Greater Clarity and Aviation Accountability
The European Commission has released the January 2026 version of the Verification Report template under the Accreditation and Verification Regulation. This document provides a harmonised structure for verifying operator emission reports, aircraft operator emission reports, and non-CO2 aviation effects reports across the EU ETS.
While the foundation of the template remains consistent with Article 27 of the AVR, the latest revision strengthens transparency, aviation specific reporting, and alignment with linked emission trading systems.
What the Document Continues to Ensure
The template supports a risk based verification approach designed to provide reasonable assurance that reports are free from material misstatements. It aligns with EN ISO 14065 standards and reinforces the role of verification as a quality control mechanism.
It also maintains integration with the EU and Switzerland emissions trading linkage, supporting a one stop shop administrative model for aircraft operators.
What Is New in the January 2026 Update
Stronger separation of reporting obligations
Aircraft operators subject to both EU ETS and CORSIA must complete two separate verification reports with distinct sign-off processes. This reinforces accountability and reduces the risk of data overlap.
Clearer treatment of non CO2 aviation effects
The updated template highlights the requirement for a separate verification opinion statement for non CO2 aviation effects reporting. This reflects the growing regulatory focus beyond carbon dioxide emissions.
Transparent version history
The document confirms updates in January 2022, February 2025, and now January 2026, demonstrating continuous regulatory refinement.
Conclusion
The January 2026 update is not merely a technical revision. It reflects a broader shift toward higher precision, stronger accountability, and expanded aviation climate oversight within the EU ETS framework. The increasing emphasis on non CO2 aviation effects and dual scheme verification indicates that regulators are moving toward more comprehensive climate impact management.
For operators, this is an opportunity to strengthen internal monitoring systems, refine data governance, and integrate verification into strategic planning rather than treating it as a year end compliance task. Proactive alignment with these updates will not only reduce regulatory risk but also position organisations to respond confidently to future expansions in climate reporting requirements.
In an evolving regulatory environment, clarity and preparedness are becoming competitive advantages.
Download Document File Here: AVR verification report (January 2026 – IV)