entidade regulamentada
Published 5 November 2026, 03:36
entidade regulamentada (obligated party in emissions trading)
The party responsible for emissions from fuel under [[CELE 2]]: not the end buyer, but whoever pays excise duty on the fuel, usually a supplier or the owner of a tax warehouse. The decree expressly excludes the end consumer of fuel from the obligated parties.
Where you come across it. Texts about the carbon charge on fuel, Decreto-Lei n.º 182/2026.
The obligated party must obtain a título de emissão and submit a verified emissions report every year by 30 April. From 2028 to 2030 it must also report what share of its spending on allowances it has passed on to buyers.