EU revises 2025-2029 heavy-duty vehicle CO2 credit formula

Heavy-duty vehicle makers must use revised EU CO2 credit formula from May 27

Change
The EU adopted Regulation 2026/1046 amending the heavy-duty vehicle CO2 credit calculation for 2025-2029 reporting periods, excluding urban buses and keeping the 2030 reduction targets unchanged.
Why it matters
The amendment changes how heavy-duty vehicle manufacturers calculate emission credits before 2030. For the 2025-2029 reporting periods, credits are generated against the specific CO2 emissions target rather than the reduction trajectory, giving manufacturers additional compliance flexibility without changing the 2030 target level.
Implications
  • Heavy-duty vehicle manufacturers' CO2 reporting teams must update 2025-2029 credit calculations to use the amended Annex I formula — the previous trajectory-based calculation no longer governs credit generation for this window.
  • EU regulatory affairs teams at heavy-duty vehicle manufacturers must keep 2030 compliance planning aligned to the unchanged Regulation 2019/1242 targets — the amendment changes credit accounting, not the final reduction ceiling.
  • Urban bus compliance teams must exclude urban buses from the amended credit-generation treatment — applying the revised 2025-2029 formula to that category would misstate the applicable CO2 compliance position.

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