On December 19, 2025, Taiwan’s Ministry of Environment (MOENV) announced amendments to the Regulations for the Management of Greenhouse Gas Inventory, Registration, and Verification (the Regulations). The revisions entered into force immediately upon issuance.
Background of the Regulations
Originally issued in January 2016, the Regulations were designed to strengthen Taiwan’s greenhouse gas (GHG) management system by establishing a standardized framework for tracking emissions from major sources and supporting emissions reduction efforts. The framework defines key terminology, identifies the GHGs subject to inventory requirements, sets out reporting and verification obligations, prescribes calculation methodologies, and establishes rules on data retention, exemptions, and penalties for non-compliance.
As part of Taiwan’s commitment to achieving net-zero emissions and long-term GHG reduction targets, the scope of regulated emission sources has been progressively expanded. In March 2025, 13 additional categories of entities—covering sectors such as services, transportation, and healthcare and meeting certain scale thresholds—were incorporated into the GHG inventory and registration system. Recognizing the operational differences between these newly regulated entities and existing ones, MOENV revised the Regulations to introduce a more flexible and practical management approach.
Key Amendments
Compared with the previous version, the amended Regulations introduce several notable changes:
1) Streamlining the treatment of small-scale fugitive emissions
For fugitive emission sources of the same type within an entity’s operational boundary, where emissions account for less than 0.05% of total emissions and are below five tonnes of CO₂ equivalent, the most recently reported and registered emission data may be reused for up to two consecutive years.
2) Revising testing requirements for certain fuels and raw materials
When fuels or raw materials have been officially announced by the central competent authority, their calorific value and carbon content may be calculated based on product labelling, without the need to follow the inspection and measurement procedures otherwise required under the Regulations.
3) Specifying reporting obligations for newly included entities
The amended Regulations clarify additional reporting items applicable to newly regulated entities, supplementing the existing requirements to ensure that inventories are comprehensive and appropriately aligned with sector-specific characteristics.
