CO₂ registry account An account, regulated by the DEHSt, in which all CO₂ allowances are held. Without such an account, trading in emission allowances is not possible. Allowances are credited to the account through free allocation by the state and through purchase. They are debited from the account through surrender to the EU and through sale. Should certain administrative tasks not be carried out on time or be carried out incorrectly, the account will be blocked by the DEHSt. For each certificate that has not been surrendered, a penalty of 100 euros per certificate is incurred in addition to the certificate debt.