CO₂ register account account, regulated by the DEHSt, in which all CO₂ certificates are held. Without such an account, trading in emission allowances is not possible. Receipt takes place through free allocation by the state and purchase. Outgoing through return to the EU and sale. If certain administrative activities are not carried out on time or are carried out incorrectly, the account is blocked by the DEHSt. In addition to the certificate debt, a penalty of 100 euros per certificate is incurred for each certificate surrendered too late.