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What is the BEHG (Brennstoffemissionshandelsgesetz or German Fuel Emissions Trading Act) about?

The “climate action plan” outlines Germany’s way forward becoming largely greenhouse gas-neutral by 2050.

The plan aims a significant reduction of the greenhouse gas emission by 2030 of at least 55 percent compared to 1990.

In order to achieve the climate targets the German Fuel Emissions Trading Act (Brennstoffemissionshandelsgesetz – BEHG) entered into force January 1st 2021 as part of the climate action plan:

The BEHG establishes an Emission Trading System in the sectors heating and transport.

Between 2021 and 2025 the emission allowances will be sold for a fixed price and from 2026 onwards they will be auctioned.

The price is defined per tonne of CO2 emitted during the combustion of fuels where the emissions is calculated as the following:

Emissions (Mass of CO2) = Mass or volume of fuel combusted * Energy Content * Emission Factor

The obligations of the BEHG apply once energy duty arises for fuels in accordance with the Energy Duty Act (Energiesteuergesetz) and not when the fuels are consumed.

Biofuels are considered as non-emitting CO2 and not affected by BEHG.


How is the BEHG managed in SAP?

So far SAP customers have addressed the requirements of BEHG on their own using available SAP standard functionality.  SAP has not developed a new and specific solution for handling BEHG.

One option to reflect the CO2 price customers have chosen is the introduction of new pricing conditions per affected product. This also might require the introduction of new material groups.

Other customers have simply increased the final product price accordingly with a following manual approach to post the amounts to the correct accounts and to do the necessary reporting.

We are very much interested in hearing from you how BHEG should be addressed and how you have resolved the issue in your company.

Please also reach out to us in case you have encountered BEHG requirements that cannot be covered with existing SAP functionality.