On December 19, 2025, Taiwan's Ministry of Environment (MOENV) issued amendments to the Regulations for Management of Inventory, Registration and Verification of Greenhouse Gases (the Regulation), which take effect immediately upon issuance.1
Introduction to the Regulation
To strengthen greenhouse gas management, Taiwan issued the Regulation in January 2016, establishing a framework to accurately track emissions from major sources and support emission reduction strategies. It defines key terms, specifies the greenhouse gases to be inventoried, sets reporting and verification requirements, provides methods for calculating emissions, and outlines data retention, exemptions, and measures for non-compliance.
In line with its net-zero and long-term greenhouse gas reduction objectives, Taiwan expanded the oversight of emission sources. In March 2025, 13 additional types of entities—including service, transportation, and healthcare operators of a certain scale—were brought into the greenhouse gas inventory and registration system. Given the differences between these entities and those previously regulated, MOENV amended the Regulation to provide a more flexible and effective management approach.
Key Updates to the Regulation
Compared with the previously effective version, the amended Regulation introduces the following main changes:
1) Simplifying the inventory of small-scale fugitive emissions
For fugitive emission sources of the same type within the boundary of regulated entities, where emissions represent less than 0.05% of total emissions and remain below five tonnes of carbon dioxide equivalent, the most recently inventoried and registered emission data may continue to be applied for two consecutive years.
2) Adjusting testing requirements for certain fuels and raw materials
Where fuels or raw materials used by an entity have been officially announced by the central competent authority, their fuel calorific value and carbon content may be calculated based on product labelling, without applying the Regulation's prescribed inspection and measurement requirements.
3) Clarifying reporting items for newly covered entities
For newly covered entities, the amended Regulation specifies reporting requirements in addition to those applicable to previously regulated entities, ensuring comprehensive and sector-aligned inventory reports
