Vrouw achter het stuur van een elektrische auto die ze heeft opgeladen met een laadpas.

EREs in 2026 explained

How EREs work in practice

Emission Reduction Units (ERE’s) are introduced to steer CO₂ reduction in the transport chain and thereby comply with European sustainability legislation. The conditions for generating EREs from electricity are set out in national laws and regulations and include requirements that the owner of the charging station must meet in order to create EREs.

Disclaimer

The information on this page is based on draft legislation for the implementation of RED III and is not yet final. The legislative proposal is expected to be debated in a plenary session in the Dutch Senate on 24 March 2026. The legislation may subsequently be adopted, rejected, or amended. The content of this page may therefore change once the final rules have been established.

Introduction: EREs

Emission Reduction Units (EREs) form a new regulatory mechanism for energy used in the transport sector. They are introduced as part of the implementation of the European RED III directive and are intended to apply retroactively in the Netherlands from 1 January 2026. The system replaces the current mechanism of Renewable Fuel Units (HBEs) and introduces a fundamental change in how the contribution of energy carriers to the energy transition is measured.

Whilst the previous system was primarily based on the quantity of renewable energy (energy content), the new system focuses on emission reductions across the entire energy chain. This refers to the reduction of greenhouse gas emissions from production to end use compared to a fossil fuel reference.

Within this framework, EREs may be created for electricity supplied to the transport sector, provided specific conditions are met. These conditions relate to, among other things:

  • The role and registration of the relevant market participant.
  • Measurement and registration requirements for the supplied electricity.
  • The administrative documentation of the supply.
  • Compliance with national implementation rules.

The exact criteria for creating EREs, reporting obligations, and the oversight and verification structure are currently being further elaborated in national legislation and regulations.

EREs and how they work

ERE’s (Emissiereductie-eenheden or Emission Reduction Units) are tradeable units representing the reduction of greenhouse gas emissions in the transport sector. They are introduced under the European RED III directive and form part of the Dutch system used to achieve and register emission reductions in transport.

In practice, this means:

  • Electricity used for charging electric vehicles can generate EREs, provided legal conditions are met.
  • Fuel suppliers and other parties with an emission reduction obligation must submit sufficient EREs annually to meet CO2 reduction requirements.
  • This creates a market in which EREs can be traded.

The generation of EREs applies retroactively from 1 January 2026. The registration of the EREsregistration) takes place after the end of the calendar year in the national register (REV). For the 2026 financial year, EREs can be registered until 1 March 2027 at the latest.

Participation in the system is conditional. Supplied volumes must be measured, documented, and verified, and the data must be correctly registered in the national register. EREs are thus part of a regulated system of obligations and tradeable emission reduction certificates.

Requirements for ERE generation

To register electricity for transport and generate EREs, various administrative and technical conditions must be met. Electricity used for charging electric vehicles can yield EREs when regulatory conditions for measurement, documentation, verification, and registration are satisfied. The party wishing to generate EREs must be the contract holder of the electricity connection where the charging electricity is supplied. Only the party that can prove the supply of electricity via that connection can claim the associated EREs.

Thresholds:

Charging station owners can book electricity themselves if they supply a minimum annual quantity. In the draft regulations, this volume threshold is set at 2 million kWh per year. If this threshold is not met, electricity can be registered via a booking service provider that bundles volumes from multiple connections. A booking service provider must also hold at least 200 mandates (authorisations) from connection holders to be allowed to book electricity on behalf of others.

Conditions for creating EREs (per the Draft Amendment to the Energy Transport Regulation regarding RED III implementation):

The supply must be linked to a specific electricity connection (EAN) and location.

Documentation showing that electricity was purchased for the relevant connection (e.g., energy purchase invoices linked to the EAN code).

Data on the electricity supplied for charging, such as charging session data or other measurement data substantiating the kWh delivered to vehicles. Supply must be determined via MID-certified charging points or via a connection intended exclusively for transport.

When a booking service provider registers on behalf of a connection holder, a valid mandate must be present.

Data on supply, measurement, and registration must be auditable by an independent verifier.

Name and registered address of the company, Chamber of Commerce (KvK) number, and the name and signature of the authorised representative.

Name and signature of the connection holder, proof of the presence of charging infrastructure, and measurement data of the charged electricity. Additionally, the person must be registered in the Central Connection Register (“Centraal Aansluitingenregister”) as the owner of the connection.

Renewable electricity

When electricity is booked as renewable, additional conditions apply. The origin of the electricity must be substantiated by Guarantees of Origin (GoOs) linked to the booked electricity. An energy contract for "100% green electricity” is not sufficient on its own.

What EREs can yield

EREs can potentially generate revenue, provided that applicable compliance and verification requirements are met.

Conversion of kWh to EREs for grid energy supply (2026):

EREs = supply [kWh] × 0.505 × 183 [g/MJ] × 3.6 [MJ/kWh] ÷ 1000

Below is an example calculation for a situation where 2,000 kWh of electricity was supplied for transport in 2026.

Parameter
Electricity supplied for charging [kWh]
Share of renewable electricity 2026 [%]
Reference emission factor transport [g CO₂eq/MJ]
Energy conversion electricity [MJ/kWh]
Conversion from grams to kilograms
EREs (kg CO₂eq reduction)
Value
2.000
50,50%
183
3,6
1.000
665
Indicative returns (example scenario – for illustrative purposes only)
ERE price
€ 0,20
€ 0,40
Revenue *
€ 133,00
€ 266,00

* Indicative range based on market information as of late January 2026. Actual ERE prices may vary depending on market conditions and transactions between parties.

Participation in the system may involve administrative and verification costs. EREs should therefore be viewed as a regulated income opportunity dependent on regulatory compliance, rather than guaranteed income. The final amount retained by the charging station owner depends on:

  • Verification and administrative costs.
  • The commercial agreement with a booking service provider (if applicable).
  • Any other agreed-upon costs.

Please note:

  • Revenue can only be realised after successful verification and registration.
  • The price of EREs is influenced by market conditions and may fluctuate.
  • The final yield depends on the chosen commercial model and the market price at the time of sale.

How E-Flux by Road can contribute to creating EREs

Sales data from the E-Flux platform

Sales data for electricity processed via the E-Flux by Road platform can play a vital role in the successful creation of EREs. The platform registers and structures charging transactions and MID meter data in a consistent and traceable manner. This creates a dataset with high data integrity, transparency, and auditability, contributing to the administrative substantiation required for registering and verifying electricity volumes within the ERE system.

The platform processes data that has already been successfully used for several years to create HBEs for grid electricity. HBEs (Hernieuwbare Brandstofeenheden or Renewable Fuel Units) were the system used to register renewable energy in transport and serve as the predecessor to the new ERE system. The way charging transactions, measurement data, and electricity volumes are recorded and structured via the platform supports the traceability and auditability essential to the ERE system.

Support for ERE creation

E-Flux by Road is currently investigating how we can best inform and support customers in participating in the ERE system. We are looking into the role of platform data, potential integrations with the registration process, and ways to guide customers through the relevant compliance requirements.

As soon as there is more clarity, we will share further information on this page.

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