Last updated: 6 October 2026
A greenhouse gas inventory compiles, calculates and analyses emissions; inventory registration submits legally required information to the regulator's platform. Businesses should first determine whether they are subject to “inventory registration and verification” or “inventory registration”, then confirm deadlines, applicable guidance and factors. A voluntary inventory report should not automatically be treated as a statutory filing.
Who Must Register an Inventory? Check Two Types of Announcement First
Statutory obligations depend on the announced industries, processes and thresholds, not simply emissions volume or company name. In addition to the original two batches requiring verification, separate announcements expand inventory coverage. Confirm registration and verification responsibilities separately.
| Coverage | Key criteria | Required action |
|---|---|---|
| First batch | Designated processes including power generation, steelmaking, petroleum refining, cement, semiconductors and TFT-LCD; or facility-wide annual fossil fuel combustion emissions of at least 25,000 metric tonnes CO₂e | Conduct inventories, registration and verification under the announced conditions |
| Second batch | Manufacturers with combined facility-wide direct fossil fuel combustion emissions and electricity-related indirect emissions of at least 25,000 metric tonnes CO₂e | Subject to inventories, registration and verification from 1 January 2023 |
| Expanded inventory coverage | Separately check announced conditions for industry, energy use, retail outlets, vehicles or hospital accreditation | Conduct inventories and registration; check designated verification obligations separately |
Coverage under the original two batches is determined by the announcement amended on 22 February 2024 and its annex. Designated processes may have additional equipment and production conditions. Check the annex directly rather than relying solely on the industry name.
The effective date for the second batch can also be checked against the Ministry of Environment's announcement summary; historical reporting deadlines must still be read separately from current deadlines.
The Ministry of Environment's expanded inventory announcement of 4 March 2025 requires qualifying entities to complete registration of the previous year's inventory from 2026 onward. It covers certain service businesses, transport businesses, hospitals, higher education institutions and manufacturers. Even within the same industry, energy consumption or other conditions can lead to different outcomes. It does not impose a new verification obligation on every business.
When Must You Register, and Which Platform Should You Use?
In general, register the previous year's inventory and report by 30 April each year. Entities designated for verification must separately upload verification results by 31 October. These deadlines cover different tasks; schedule them in accordance with Articles 6, 8 and 9 of the Regulations Governing Greenhouse Gas Emission Inventory, Registration and Verification.
| Task | General deadline or requirement | Submission content |
|---|---|---|
| Annual inventory registration | By 30 April each year | The previous year's emissions inventory and inventory report |
| Cases requiring verification | Performed by a Ministry of Environment-approved verification body | Verification of the inventory and report |
| Uploading verification results | By 31 October each year | Verification summary report, verification statement and necessary corrections |
| Record retention | Retain relevant information for six years | Supporting evidence for inventories, registration and verification |
The statutory registration portal is the Business Greenhouse Gas Emissions Information Platform. Once there, use the getting-started section to confirm account and application procedures, then enter the inventory system appropriate to your entity category. After submission, check the case status, year and attachment versions, and retain the submission record. Saving a draft should not be treated as completed registration.
If verification results differ from the original registration, Article 9 requires uploading the corrected inventory and report. Retention periods follow Article 14. Check the platform for individual extensions or special annual notices; a consultant appointment or internal project closure date cannot replace a statutory deadline.
What Are ISO 14064-1 Categories 1–6?
Categories 1–6 classify organisational emissions, distinguishing direct emissions from indirect emissions arising from different sources. Their terminology differs from Taiwan's statutory registration fields; completing a classification table does not mean all filing requirements have been met.
| Category | Meaning | How to identify it |
|---|---|---|
| 1 | Direct greenhouse gas emissions and removals | Sources owned or controlled by the organisation |
| 2 | Indirect emissions from imported energy | Indirect emissions arising from purchased energy |
| 3 | Indirect emissions from transportation | Relevant transport activities outside the organisational boundary |
| 4 | Indirect emissions from products used by the organisation | Emissions associated with goods or services purchased and used by the organisation |
| 5 | Indirect emissions associated with the use of products from the organisation | Activities associated with using products supplied by the organisation |
| 6 | Indirect emissions from other sources | Other indirect sources not included in the preceding categories |
Category names follow ISO's official explanation of the six inventory categories under ISO 14064-1. Direct emissions within the organisational boundary should be quantified and reported. Determine the coverage of indirect emissions through significance assessment and applicable requirements, retaining the basis for decisions. Do not omit them merely because data is difficult to obtain. For the concept of significance, refer to the emission source identification guidance in the National Land Management Agency's publicly available inventory handbook.
For Taiwan's statutory inventories, Article 3 of the regulations already specifies direct emissions from stationary and mobile combustion, processes and fugitive sources, as well as energy-related indirect emissions from purchased electricity or steam. A company's own “not significant” assessment cannot replace legal requirements. If you also need to explain Scopes 1, 2 and 3 to customers, read the mapping between GHG Protocol scopes and ISO categories and separately confirm how the data corresponds.
Which Emission Factor Version Should You Use?
Select factors based on the inventory year, emission source and legally prescribed calculation method, rather than simply choosing the file with the newest name. Record the announcement date, activity-data year and factor applicability year separately. New factors should not be applied unconditionally to historical data.
Under Article 4 of the regulations, the emission factor method may use factors announced by the competent authority, compliant international literature or facility-specific factors derived from test reports. Fuel combustion also involves net calorific values. When consulting tables, record equipment use, fuel type, gas, unit, version and source in order, so reviewers can find the same data row.
For example, the Ministry of Environment's interpretive letter of 6 June 2024 explicitly requires the relevant version 6.0.4 factors for 2023 emissions. This answers questions for that year only; it does not establish applicability for all subsequent years, nor does it mean every older version is prohibited. See applicable years for version 6.0.4 and announced factors.
The platform provides announced emission factors and item-by-item explanations. Separately check annual calorific values, electricity emission factors and applicable interpretive letters. Even for information released in 2026, check which activity year it describes. The checking process is explained in checking the year, emission source and units of announced factors.
Where Can You Download Inventory Guidance, and How Do You Choose the Right Document?
Go to the Ministry of Environment platform's “Inventory Guidance and Calculators” section and select documents for your regulated category. Manufacturing guidance for the first and second batches is provided separately from industry guidance for expanded coverage. Save the applicable announcement with the downloaded guidance.
Inventory guidance for entities subject to registration and verification currently provides the manufacturing document in the 2024 (ROC year 113) edition of the Greenhouse Gas Emissions Inventory Guidelines; inventory guidance for entities subject to registration separately lists documents for services, transport, hospitals and higher education institutions, with manufacturers directed to the relevant manufacturing guidance. ROC year 113 means 2024; a document's year is not necessarily the year of the emissions being reported.
Start with sections on applicability, boundaries, emission sources, data and factors, reporting and verification, then map each requirement to data the company can supply. Follow existing guidance and regulatory provisions first. For matters not covered, the platform explains that approaches such as referring to the latest international or national standards may be used.
Retain download dates and file versions to prevent different staff from using different inventory templates. This is a document management recommendation; downloading guidance does not establish compliance. Check each item against the actual industry, emission sources and filing purpose.
What Should Be Ready Before Registration?
The essentials are an emissions inventory, an inventory report and source records supporting the calculations. Under Article 7 of the regulations, report content includes basic information, emission sources, methods and data sources; some non-manufacturing industries have additional corresponding requirements.
Create a pre-submission checklist: are years consistent, are all regulated sites covered, is any purchased energy missing, are calculation units compatible, do the report and inventory use the same version, and has verification been arranged where required? If departments provide inconsistent consumption figures, establish the scope and period before correcting the consolidated figures. Do not simply average away differences.
Statutory registration requires a clear explanation of the relationship between data, methods and results. Articles 7, 9 and 14 of the regulations specify reporting, correction and retention requirements. Link inventory reference numbers to bills, test reports or operating records so that corrections and verification can trace the original evidence.
Next Step: Turn Registration Requirements into Corporate Inventory Tasks
Confirm the applicable announcement and reporting year first, then assign responsibility for data provision, inventory preparation and verification. For a corporate starting workflow, continue with five carbon inventory steps and tool selection; use this page as an index of regulations and download portals.
If you need software support, explore Sustaihub's DCarbon for automated organisational carbon inventories, an AI document assistant and AI inventory reports. The system supports data organisation and calculations; companies must still confirm the content, and third-party bodies perform formal verification.
Carbon Management Fundamentals Series
Start with carbon inventories and explore regulations, costs and emissions reduction targets as needed:
- What Is a Carbon Inventory? 5 Steps, Regulatory Requirements and Tool Selection
- Greenhouse Gas Inventories: Which Businesses Must Register? Schedules, Guidance and Categories 1–6 (this article)
- What Is Taiwan's Carbon Fee? Rates, Coverage, Calculations and Payment Schedule
- What Is a Carbon Footprint? Product Calculations, ISO 14067 and Emission Factor Lookup
- What Are Scopes 1, 2 and 3? The 15 Scope 3 Categories and ISO 14064-1 Mapping
- What Are Carbon Credits? Trading, Prices and Carbon Fee Offset Rules in Taiwan
- What Are Net-Zero Emissions? Taiwan's 2050 Pathway and First Steps for Businesses
- What Is Carbon Neutrality? ISO 14068-1, the 2026 Edition and Ministry of Environment Claims Guidance
