From 1 June 2026, the CountEmissionsEU regulation has been in force in the European Union, establishing the first-ever common standard for calculating greenhouse gas emissions for all modes of transport. At the same time, from 2027, the ETS2 system will come into effect, covering fuels used in road transport, which will translate into a direct increase in fuel costs. For transport and logistics companies, this means not only new reporting obligations but also a real impact on the profitability of shipments and the prices offered to customers. Those who fail to adapt to the new reporting rules may lose out in tenders, and those who do not account for rising emission costs in their calculations may face liquidity problems.
1 June 2026 is the date that forever changes the way transport and logistics companies will report their carbon footprint, because on that day Regulation (EU) 2026/1030 of the European Parliament and of the Council, known as CountEmissionsEU, entered into force, establishing the first EU-wide, standardised methodology for calculating greenhouse gas emissions from freight and passenger transport, covering all modes of carriage: road, rail, maritime, inland waterway and air.
Its basis is the international standard EN ISO 14083:2023, which is designed to provide accurate, comparable and verifiable emission data across all modes of transport, which in practice means that companies will finally be able to compare their carbon footprint on an equal footing, regardless of whether they transport goods by land, sea or air.
Until now, the lack of uniform rules meant that data published by transport and logistics companies was not always comparable, as individual entities could use different calculation methods, adopt different assumptions or present results in a way that made it difficult to assess the real climate impact of a given service, which in practice prevented clients and institutions from making informed decisions based on actual emission data.
The new rules are intended to reduce this problem and increase reporting transparency, as the CountEmissionsEU framework covers emission calculations across the entire transport chain, i.e. on a door-to-door basis, which is of particular importance for logistics, where one transport service often combines several modes of transport, and until now there was no coherent methodology allowing emissions from different stages of carriage to be aggregated.
The end of arbitrary emission calculations in transport
The regulation does not introduce a new, universal reporting obligation for every transport company, because instead it creates a single methodological standard, which means that if a company already publishes emission data, for example in an ESG report, in response to a customer enquiry, in a tender offer or in CSRD documents, it must use only the CountEmissionsEU methodology and no other proprietary method, which in practice forces companies to adapt their measurement systems to the new requirements.
Companies such as IKEA, Lidl, Orlen and Amazon already require emission data in tenders, and from now on they must meet a specific, legally defined format, which means that those who fail to adapt in time may simply be disqualified from contracts, as customers increasingly treat the carbon footprint as one of the key criteria for selecting a logistics service provider.
For TSL sector enterprises, the new rules mean above all a greater importance of emission data in relations with customers, business partners and public administration, because thanks to the common methodology, companies will be able to more easily compare the impact of different transport solutions on greenhouse gas emissions, which in turn will enable them to optimise logistics processes for carbon footprint reduction.
The European Commission indicates that uniform calculations are intended to help companies compare results, optimise logistics and support procurement and orders based on low-emission solutions, and at the same time the regulation recognises the GLEC Framework v3.2 as compliant, which provides specific emission factors for different types of vehicles and fuels, to facilitate the transition to the new reporting standard for businesses. It is also worth emphasising that the regulation provides certain facilitations for smaller entities, as small and medium-sized enterprises are exempt from the obligation to verify data, unless they apply for a certificate of compliance, and the European Commission is to develop a free calculation tool together with a user manual, which is intended to facilitate the implementation of the new rules, especially for companies that do not have their own advanced measurement systems.
Who must apply CountEmissionsEU?
Although the regulation does not impose a reporting obligation on all transport companies, in practice it means that any entity that voluntarily decides to publish data on its carbon footprint must do so according to strictly defined rules.
This applies primarily to companies participating in public and commercial tenders, where the emission intensity of transport is becoming an increasingly important criterion for evaluating offers, as well as to enterprises obliged to report non-financially under the CSRD directive, which must demonstrate progress in reducing emissions across the entire supply chain.
Companies that fail to adapt to the new methodology risk not only losing contracts but also losing credibility in the eyes of customers and business partners, who increasingly expect transparent and comparable data on environmental impact.
It is worth emphasising that from 2030, the EN ISO 14083:2023 standard will become the only recognised methodology for calculating transport emissions, which means that all companies that wish to remain competitive in the market will have to adapt their measurement systems to this standard, regardless of whether they are formally obliged to do so or operate on a voluntary basis.
What will customers and consumers gain?
The new rules bring benefits not only to transport companies but above all to their customers and end consumers, because thanks to the common methodology for calculating emissions, they will finally be able to compare offers from different carriers in terms of real environmental impact, rather than just price and delivery time. Institutional clients, such as retail chains, manufacturers and logistics operators, will be able to make informed purchasing decisions by choosing suppliers with a lower carbon footprint, which in turn will stimulate competition and encourage carriers to invest in more environmentally friendly solutions.
For end consumers, this means greater market transparency and the ability to support companies that take real action to protect the climate, as well as increased awareness of the impact of logistics on greenhouse gas emissions. This transparency is also intended to facilitate the implementation of green public procurement, as public and local government institutions will be able to evaluate carriers’ offers on the basis of objective and comparable emission data, which will contribute to emission reductions across the public sector and accelerate the transition towards a low-carbon economy.
A new fuel tax for transport from 2027
While CountEmissionsEU changes the way of reporting, ETS2 hits directly at fuel costs, because the new emissions trading system, referred to as ETS2, was established under the Fit for 55 package and aims to reduce emissions in sectors previously overlooked by the classic ETS system, primarily in road transport and building heating, which means that for the first time, emission costs from these sectors will be included in the emissions trading system. The system will cover distributors supplying fuels to the building and road transport sectors, who will be obliged to monitor, report and surrender allowances corresponding to emissions from the fuels they sell, and the total cap on available allowances will be reduced each year to stimulate decarbonisation, which in practice means that allowance prices will rise systematically, and with them fuel costs for end users.
ETS2 is therefore not a tax imposed directly on carriers, because formally the responsibility for settling emissions lies with fuel suppliers, i.e. entities placing petrol, diesel and gas on the market, but from an economic point of view this does not change the essence of the problem, because the cost of purchasing CO₂ emission allowances will be included in fuel prices, and therefore the real payers of ETS2 will be consumers and businesses.
For the transport industry, this means an increase in fuel costs without introducing new administrative obligations, but with a very real impact on the profitability of shipments and the pricing of logistics services, because fuel accounts for as much as 30-40 percent of total operating costs in road transport, and any increase in its price directly affects carriers’ margins.
ETS2 and EU climate policy
ETS2 represents a systemic closure of the European Union’s climate policy, making the cost of CO₂ emissions an element of calculation across the entire economy, not just in selected sectors. The aim of the system is to reduce emissions in the covered sectors by 42 percent by 2030 compared with 2005 levels.
This means that emission costs in transport will rise systematically, and fuel prices will contain an increasingly high emission component, which in the long term will force carriers to seek more fuel-efficient solutions and invest in low-emission vehicles in order to maintain price competitiveness in the market.
According to BloombergNEF forecasts, in the baseline scenario the average price of allowances in the ETS2 system is expected to be around 100 euros in 2027 and 122 euros in 2030, which means that the cost of CO₂ emissions will become a significant element of the fuel price, and therefore of the total transport cost, which in practice will translate into higher prices for customers.
Such high prices could translate into an increase in fuel costs for transport and heating of as much as 30 percent, causing a serious risk of energy poverty and social opposition to climate policy.
The dispute over the ETS2 start date
The planned introduction of ETS2 in 2027 is controversial among EU member states, as Poland and several other countries, including Germany, the Czech Republic, Spain, the Netherlands, Slovakia and Italy, have signed a document warning of the negative impact of the system on living costs and social inequalities, while calling for corrections to the ETS2 design to avoid social opposition to climate policy.
As early as mid-2025, 16 member states recognised the credibility of the ETS2 system as a decarbonisation tool but at the same time called for modifications that would allow emission reduction targets to be achieved while protecting society. There are voices about the possible postponement of the system’s entry into force to 2028 or even 2030 in the event of excessively high energy or fuel prices, which would mean that the final date for the entry into force of ETS2 is not yet certain, and its final shape will depend on the outcome of negotiations between member states and EU institutions. A possible delay could change cost forecasts for the transport industry, but at the same time would also delay the decarbonisation process in the sector, which is contrary to the objectives of the European Green Deal and the Fit for 55 package, which is why the European Commission will seek to find a compromise between the system’s emission reduction effectiveness and its costs for households and the economy.
How will the new rules affect freight prices?
The combination of CountEmissionsEU and ETS2 will have a direct impact on the prices offered by transport companies, because on the one hand the new reporting rules require carriers to calculate emissions precisely, which involves the costs of implementing new systems and procedures, and companies that fail to adapt to the new methodology may be excluded from tenders, forcing them to invest in appropriate tools and training, and on the other hand ETS2 will increase fuel costs, which account for as much as 30-40 percent of total operating costs in road transport.
ETS2 will add to the fuel price an additional emission component, the amount of which will depend on the market price of CO₂ emission allowances, and BloombergNEF forecasts indicate that allowance prices in the ETS2 system could reach 100 euros in 2027 and 122 euros in 2030, which means that the cost of CO₂ emissions will become a significant element of the fuel price, and therefore of the total transport cost.
Transport companies will have to take these rising costs into account in their calculations, which will translate into higher prices for customers, but on the other hand companies investing in low-emission fleets will be able to benefit from significant discounts, which will directly translate into their competitiveness, as they will be able to offer services with a lower carbon footprint at competitive prices.
The new rules may also affect the structure of the transport market, as companies that adapt more quickly to the new requirements and invest in low-emission vehicles will gain a competitive advantage, and will be able to offer customers not only lower prices but also better data on their carbon footprint, which in an era of growing environmental awareness is becoming an increasingly important criterion for selecting a carrier.
Companies that fail to adapt in time may be pushed out of the market by more competitive players, as customers increasingly demand from their logistics service providers not only competitive prices but also transparent emission data, which in practice means that failure to adapt to the new rules may result in the loss of key contracts.
In addition, the new regulations concerning the ICS2 system and mandatory ENS declarations for shipments from outside the EU may increase administrative costs and the risk of border delays, which, combined with rising fuel costs and the need to report emissions, creates a picture of a market in which transport prices will rise and carriers will have to demonstrate flexibility and the ability to adapt quickly to changing conditions.
What does this mean for Polish transport companies?
The Polish transport market, due to its structure and high dependence on fossil fuels, finds itself in a particularly difficult position in the face of the upcoming changes. Many Polish transport companies are small and medium-sized enterprises that may not have the appropriate financial and technical resources to adapt quickly to the new reporting requirements and rising fuel costs.
At the same time, however, the new rules create an opportunity for those companies that decide to invest in modern technologies and low-emission solutions, as they will be able to gain a competitive advantage in the European market by offering services with a lower carbon footprint and better reporting parameters.
Poland, as one of the key players in the European transport market, has the potential to become a leader in green logistics, provided that both entrepreneurs and public institutions take appropriate action to support the transformation of the sector.
How to prepare your company for the new regulations?
Transport companies that want to avoid the negative consequences of the new rules should already start taking concrete preparatory steps, because implementing new measurement systems and reporting procedures takes time and proper planning.
First and foremost, it is worth starting with an analysis of the current state of the fleet and fuel management methods, as accurate emission data is the basis for effective reporting and optimisation of logistics processes. Next, it is necessary to familiarise oneself with the CountEmissionsEU methodology and the EN ISO 14083:2023 standard in order to understand what data will be required and how it should be collected and processed, and in the case of larger companies it is worth considering the implementation of dedicated IT systems for emission data management, which will facilitate reporting and enable ongoing monitoring of progress in emission reduction.
For smaller enterprises, it may be helpful to use the free calculation tools that the European Commission is to develop for SMEs, as well as external consultancy and training on the new rules. It is also advisable to follow the progress of work on the ETS2 system and any changes to the date of its entry into force, as the final shape of the regulation may be modified as a result of negotiations between member states and EU institutions. Companies that already invest in low-emission vehicles, telematics systems and employee training will have an advantage over competitors when the new rules come into force, as they will be able to offer customers not only lower prices but also better data on their carbon footprint, which in an era of growing environmental awareness is becoming an increasingly important criterion for selecting a carrier.
