On December 19, 2025, Taiwan’s Ministry of Environment (MOENV) updated the Regulations governing the inventory, registration, and verification of greenhouse gases. These amendments were formally announced on that date and became legally effective immediately, without any transition period.
Introduction to the Regulation
To enhance the management of greenhouse gas emissions, Taiwan introduced the Regulation in January 2016, creating a structured system to accurately monitor emissions from major sources and to support national emission-reduction efforts. The Regulation clarifies key definitions, identifies the greenhouse gases subject to inventory requirements, establishes reporting and verification obligations, outlines approved emission calculation methodologies, and sets rules for data retention, exemptions, and penalties for non-compliance.
As part of Taiwan’s commitment to net-zero emissions and long-term greenhouse gas reduction goals, the government later broadened the scope of regulated emission sources. In March 2025, an additional 13 categories of entities—covering sectors such as services, transportation, and healthcare and meeting specified scale thresholds were included in the greenhouse gas inventory and registration system. Recognizing that these newly regulated entities differ significantly from those previously covered, the Ministry of Environment (MOENV) revised the Regulation to introduce a more flexible and practical management framework.
Key Updates to the Regulation
Compared with the previously effective version, the amended Regulation introduces the following main changes:
1) Streamlining Inventory Requirements for Minor Fugitive Emissions
For identical types of fugitive emission sources within the operational boundary of a regulated entity, if their emissions account for less than 0.05% of the entity’s total emissions and do not exceed five tonnes of carbon dioxide equivalent, the latest
inventoried and registered emission data may be reused for up to two consecutive years.
2) Modified Testing Obligations for Specific Fuels and Raw Materials
If the fuels or raw materials used by an entity have been officially designated by the central competent authority, their calorific values and carbon content may be determined using the information provided on product labels, without the need to follow the inspection and measurement procedures specified in the Regulation.
3) Clarified Reporting Requirements for Newly Regulated Entities
For entities newly brought under the Regulation, the amendments introduce additional reporting obligations on top of the requirements already in place for existing regulated entities, ensuring that greenhouse gas inventory reports are both comprehensive and tailored to sector-specific characteristics.
