Emissions reporting

Information on when and how to submit an emissions return.

If you are a participant in the New Zealand Emissions Trading Scheme (ETS), you must collect and record information on your activities (either your emissions or on the carbon your activities remove from the atmosphere), and provide it to the Environmental Protection Authority (EPA).

This is done by submitting an Annual Emissions Return online via the New Zealand Emissions Trading Register​ (the Register), and is known as 'Emissions Reporting'. An emissions return contains the data about the emissions produced by your activity for the previous calendar year.

You can watch our YouTube video on how to complete an Annual Emissions Return in the Register.

Completing an emissions return - YouTube

Timelines Plus
1 January - 31 December Collect and record ​emissions information for your activity for the calendar year
​1 January- 31 March (of the following year) The deadline to submit your emissions return​​ is the 31st of March each year

Example: You have until 31 March 2018 to submit your emissions return for the 2017 calendar year.

If you are unable to submit your emissions return by the deadline, you can apply to the EPA for an extension of no more than 20 working days. You need to apply before the due date of 31 March. Any extension granted relates to submitting your emissions return only.

Record keeping Plus

It is a legal requirement​ to keep information about the emissions or removals from your activities (and any units you have surrendered) for at least seven years from the end of the calendar year to which they relate. This is so that any data you submit can be verified by the EPA, if required.

Retention of emissions records - Climate Change Response Act 2002

Examples of the types of records you should keep:

Examples of the types of records you should keep
Type of informationExamples
Information on any greenhouse gas-producing (or greenhouse gas-removing) activities you carried out​ ​
  • Documents identifying the activities you have carried out
  • Invoices and sales receipts
  • Assumptions you made and uncertainties you had in counting and measuring your raw data (for example, how you rounded off carcass weight numbers)
  • Supplier contracts, agreements and reports
Any emissions and/or removals that resulted from your activities
  • Documents that show the sources of raw data
Any other required information, as per the Climate Change Regulations
  • Documents that support your calculations
  • Documents that record activities (undertaken by internal and independent parties) that verify your data
  • Evidence of internal control processes (including peer review and record-keeping).
  • Customs documents
  • Any assumptions you make or uncertainties you have in measuring your raw data (for example, how you round off numbers)
Note that the EPA may request any of the above information from you at any time where it is required to support the data you have supplied in your emissions return.