Subparagraph 2.3 has been rewritten: where installation operators are required to carry out an energy audit or maintain a certified energy management system and fail to implement the recommendations, Aplinkos apsaugos agentūra (Environmental Protection Agency; AAA) decides to reduce the number of ATL (emission allowances) allocated free of charge by 20% (subject to the exception specified in paragraph 29).

A new subparagraph 2.3¹ has been introduced: certain operators of ŠESD (greenhouse gas emissions) installations (which carry out activities listed in Annex 1 to the Act and are subject to the emissions requirements in Article 6(5) of the Act) prepare climate-neutrality plans and submit them to AAA for approval by the deadline specified in Article 4(1) of Regulation (EU) 2019/331.

Subparagraph 3.2.7 has been supplemented: it concerns undue delay in submitting information to Europos Komisija (European Commission; EK), but introduces a deadline requiring information to be submitted to EK under Article 6b of Regulation (EU) 2019/1842 without delay, but no later than within 5 working days after completion of the assessment of the activity level report.

Paragraph 4 of the Procedure Description has been rewritten and essentially updates the main references to EU law: monitoring/reporting (2018/2066 as amended by 2023/2122), rules on free allocation of ATL (2019/331 as amended by 2024/873), activity level adjustments (2019/1842 as amended by 2025/772), rules on aviation-fuel price differentials and allocation of ATL (Delegated Regulation 2025/723), and others.

Paragraphs 49¹–49³ have been inserted, establishing an entirely new process:

• aircraft operators may submit an application to AAA for ATL in respect of the use of eligible aviation fuels;
• AAA calculates the number of ATL to be allocated in accordance with Delegated Regulation (EU) 2025/723;
• each year, by birželio 15 d., AAA submits information to EK on every aircraft operator that has lodged an application.

Paragraph 50 has been amended so that AAA annually calculates compensation for flights to countries covered by the relevant EK implementing regulations, as well as for flights between Switzerland or JK (United Kingdom) and countries recognised as implementing CORSIA, and informs aircraft operators by lapkričio 30 d..

It has been established that the requirement to surrender ATL does not apply to the quantity of ŠESD that complies with Regulation (EU) 2018/2066 and is captured and used in such a way that it remains permanently chemically bound in a product and does not enter the atmosphere. The criteria for applying this decision are specified by reference to Delegated Regulation (EU) 2024/2620.

• Paragraph 82: links adjustments to free allocation of ATL more clearly to Regulation (EU) 2019/331 (Articles 23–26) and Regulation (EU) 2019/1842 (Articles 5–6a).
• Paragraph 85: AAA may instruct Aplinkos projektų valdymo agentūra (Environmental Projects Management Agency; APVA) to suspend the allocation of free ATL in accordance with Article 3(3) of Regulation (EU) 2019/1842.
• Paragraph 90: introduces a clear process under which AAA assesses the information and, if it affects the quantity, informs APVA within 5 working days and submits the information to EK without delay, but no later than within 5 working days; it also makes the information public within 5 working days.
• Paragraphs 91 and 92 are repealed.

A new chapter has been inserted, establishing a procedure under which:

• an operator may apply to AAA to restore the reduced number of ATL where the reduction was made under paragraph 22a, on the basis of Article 3a of Regulation 2019/1842;
• evidence must be provided demonstrating that the conditions in Article 3a are met;
• AAA submits a request for restoration to EK, and restoration is linked to EK’s decision on the adjustment;
• a corresponding procedure is set out for paragraph 22b, through Article 3c, and AAA adopts a decision where the conditions are met.