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French Offsetting Scheme - Article 147

  • Independent verification of emissions offsetting in accordance with the French Climate and Resilience Law
  • Comply with regulations and submit your verified offsetting report on time

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Emissions offsetting for domestic flights in France 

Since 2022, Article 147 of the French Climate and Resilience Law requires airlines operating domestic flights in France to offset the associated greenhouse gas emissions. This obligation is further defined in Implementing Decree No. 2022-667. 

Airlines must offset the emissions from the previous year by cancelling or financing valid carbon credits from recognised offsetting projects. In addition, they must submit a verified offsetting report annually before 31 May. 

Normec Verifavia supports airlines with independent verification of this report. Our experts review the data, the carbon credits used, and compliance with the regulation, allowing you to report to the competent authorities with confidence. 

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Independent verification 

The verification focuses on, among other things: 

Regulatory compliance 

Review of documentation and processes in accordance with French legislation. 

Emissions data 

Analysis of emissions data and calculations for domestic flights. 

Carbon credits 

Verification of the validity and origin of carbon credits used. 

Offsetting projects 

Assessment of project eligibility according to the required principles. 

Reporting

Review of the offsetting report for completeness, transparency, and accuracy. 

Our verification services offer several benefits for airlines: 

  • Demonstrate compliance with French emissions offsetting regulations 
  • Reduce the risk of penalties or legal consequences 
  • Ensure transparent and reliable reporting of emissions data 
  • Build trust with regulators and stakeholders 
  • Receive clear recommendations to improve reporting processes 

The French offsetting mechanism aims to reduce the environmental impact of domestic flights

The French offsetting mechanism aims to reduce the environmental impact of domestic flights and contributes to the objective of making the aviation sector climate neutral by 2050. 

The scheme introduces a phased offsetting obligation: 

Percentage of emissions to be offset 

  • 50% in 2022 
  • 70% in 2023 
  • 100% from 2024 onwards 

In addition, a portion of the offsetting must come from projects within the European Union: 

  • 20% in 2022 
  • 35% in 2023
  • 50% in 2024 and 2025
  • 50% from 2026 onwards (subject to review) 

Criteria for carbon credits 

Carbon credits used for offsetting must comply with four key principles: 

  • Measurability
  • Verifiability
  • Permanence
  • Additionality 

Projects certified under ICAO’s CORSIA or the French Label Bas Carbone automatically meet these requirements. Other projects may be accepted if they meet the same criteria. 

Only projects that started after 31 December 2019 are eligible. 

Biodiversity bonus and transitional measures 

The scheme includes a biodiversity bonus for projects that have a positive impact on biodiversity. 

  • Up to 50% additional credits per project
  • Maximum of 15% of the annual offsetting obligation per operator 

Transitional measures apply until 2025. These allow emissions to be offset through the sale of credits from new EU projects before they are actually issued. In this case, sufficient proof of financing and project eligibility must be provided. These projects are reviewed annually until all credits are definitively cancelled. 

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Normec Verifavia's expertise 

Normec Verifavia has extensive experience in validation, verification, and auditing within the aviation sector. 

More than 10 years of experience 

Our experts have extensive experience with emissions reporting and international aviation regulations. 

In-depth sector knowledge 

We understand the specific challenges faced by airlines and provide practical support. 

Reliable verification process 

Our verifications are independent, accurate, and transparent. 

Efficient execution 

With a structured approach, we ensure fast and thorough verification. 

The offsetting report 

The offsetting report documents the cancellation or financing of carbon credits from recognised offsetting projects. 

The report includes information such as: 

  • Project type 
  • Location 
  • Sector 
  • Amount of emissions offset 
  • Methodology used 
  • Biodiversity benefits 
  • Financing information 

The report ensures transparency, integrity, and the prevention of double counting of emissions reductions.

Process

  1. 1.

    Pre-engagement

    Our commercial team contacts you to discuss your request. We then prepare a pre-engagement agreement. 

  2. 2.

    Contract phase

    After approval of the terms, the contract is signed and the verification is scheduled. 

  3. 3.

    Documentation review

    Our experts analyse emissions data, carbon credits, and supporting documentation. 

  4. 4.

    Verification of the offsetting report

    We verify whether the report complies with the regulations and whether the carbon credits used are valid. 

  5. 5.

    Verification report

    You receive a report with our findings and, if applicable, a verification statement. 

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Frequently asked questions about French offsetting scheme - article 147

The scheme requires airlines to offset emissions from domestic flights in France by cancelling or financing carbon credits from recognised projects. 

The scheme applies to airlines covered by the EU Emissions Trading System (EU ETS) that emit more than 1,000 tonnes of CO₂ per year on domestic flights in France. 

The verified compensation report must be submitted annually before 31 May to the competent authorities.

Carbon credits represent the reduction or removal of one tonne of CO₂. They are used to offset emissions through recognised projects. 

Projects certified under CORSIA or Label Bas Carbone are automatically eligible. Other projects must meet the principles of measurability, verifiability, permanence, and additionality. 

The timeline depends on the complexity of the data and documentation. After an initial review, we can provide a clear timeline.

Costs depend on the size and complexity of the verification. Contact us for a tailored quotation.

Various types of projects may qualify, such as renewable energy, energy efficiency, forestry, carbon storage, and other climate projects. These projects must meet specific eligibility criteria and recognised verification standards. 

No. The same carbon credits cannot be used for multiple schemes. Double counting of emissions reductions is prohibited to ensure the integrity and transparency of the system.

In that case, you must demonstrate that insufficient eligible carbon credits were available within the European Union below €40 per tonne of CO₂ and for the required volume. This can be supported with commercial offers and documented communication with offsetting project providers.