COM(2025) 994 Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on clean corporate vehicles

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EUROPEAN COMMISSION

Strasbourg, 16.12.2025

COM(2025) 994 final/2

2025/0421 (COD)

Proposal for a

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

on clean corporate vehicles

{SEC(2025) 994 final} - {SWD(2025) 1060 final} - {SWD(2025) 1061 final}

(Text with EEA relevance)

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EXPLANATORY MEMORANDUM

1. CONTEXT OF THE PROPOSAL

• Reasons for and objectives of the proposal

Corporate vehicles have a significant potential to accelerate the uptake of zero-emission

vehicles (ZEV), due to their high share in new vehicle registrations (around 60% for new

registration of cars and around 90% for new registration of vans) and their specific

characteristics in terms of vehicle operations. A higher share of zero-emission corporate

vehicles can in turn boost the competitiveness of the EU’s automotive industry, help

accelerate transport emission reductions, and facilitate a fair transition by increasing the

availability of ZEV in the second-hand market. That potential is currently underexploited. The

Commission has already noted the key role of corporate fleets in the Decarbonise Corporate

Fleets Communication1 in which it concluded that further action in this sense would be

decided after an impact assessment. The Commission further confirmed the need to accelerate

the uptake of ZEV in corporate fleets during the Third Strategic Automotive Dialogue on 12

September 20252.

The proposal will address the low uptake and insufficient availability of zero- and low-

emission vehicles in corporate fleets by ensuring a faster uptake of zero- and low- emission

corporate cars and vans. This will in turn help increase the availability of zero- and low-

emission vehicles on the second-hand market, given the fast turnover of corporate vehicles to

the second-hand market, which can foster a swifter transition away from older combustion

engine vehicles. This will thereby reduce fossil fuel consumption and expenditure in the road

transport sector, thus contributing to the Union’s energy security goals.

Demanding compliance of the vehicles in scope of this Regulation with targeted requirements

to help strengthen domestic value chains for corporate fleet vehicles under the upcoming

Industrial Accelerator Act will make it possible to reduce strategic dependencies, boost EU-

based suppliers of components, help to attract new investments in EU production capacity in

those sectors and more generally foster the competitiveness of the EU automotive ecosystem.

• Consistency with existing policy provisions in the policy area

The proposal ensures consistency with other aspects of EU legislation affecting corporate

fleets, most notably the CO2 emission performance standards for road transport vehicles set

out in Regulation 2023/8513,, Regulation (EU) 2024/16104 and Directive 2009/33/EC5. (the

Clean Vehicles Directive).

1 Communication: Decarbonise Corporate Fleets 2 President von der Leyen chairs third Strategic Dialogue with the European Automotive Industry 3 Regulation (EU) 2023/851 of the European Parliament and of the Council of 19 April 2023 amending

Regulation (EU) 2019/631 as regards strengthening the CO2 emission performance standards for new passenger

cars and new light commercial vehicles in line with the Union’s increased climate ambition (OJ L 110,

25.4.2023, pp. 5, ELI: http://data.europa.eu/eli/reg/2023/851/oj

4 Regulation (EU) 2024/1610 of the European Parliament and of the Council of 14 May 2024 amending

Regulation (EU) 2019/1242 as regards strengthening the CO2 emission performance standards for new heavy-

duty vehicles and integrating reporting obligations, amending Regulation (EU) 2018/858 and repealing

Regulation (EU) 2018/956 (OJ L, 2024/1610, 6.6.2024, ELI: http://data.europa.eu/eli/reg/2024/1610/oj )

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In particular, the proposal is coordinated with the proposed revision of the CO2 emission

performance standards for light-duty vehicles, in order to ensure a consistent framework to

support the decarbonisation and competitiveness of road transport through a combination of

flexibilities introduced on the supply side and stimulation of demand from corporate actors. It

thus complements the demand-side measures for public procurement in the Clean Vehicles

Directive, which address contracting authorities and entities and have their highest impacts on

the urban buses market, of which public procurement represents over 70%.

The proposal acts in synergy with existing EU legislation that contributes to improving the

business case and competitiveness of road transport decarbonisation solutions, in particular

the EU Emissions Trading System for road transport (EU ETS2) established under Directive

2003/87/EC6, Directive 2003/87/EC on Energy Taxation7 and Directive 1999/62/EC on the

charging of road vehicles for the use of road infrastructure8. The uptake of zero- and low-

emission vehicles in corporate fleets is supported through the provisions on deployment of

recharging and refuelling infrastructure under the Alternative Fuels Infrastructure Regulation

(EU) 2023/18049 (AFIR), which ensures the necessary enabling conditions for the switch to

ZEV. Availability of recharging infrastructure is critical for this transition. To date, more than

1 million recharging points have been installed in the EU and these efforts continue. Most

Member States are on track to meet the recharging requirements set under AFIR, which will

be reviewed by end 2026, to account for developing market conditions. Furthermore, for some

segments of the corporate car fleet market (e.g. rental companies), their operational conditions

may require further support measures. In the coming months, the Commission will also

consider the need for promoting dedicated measures, facilitating the availability of (fast)

recharging points at key locations, (e.g. railway stations and airports). The deployment of

recharging infrastructure has been further supported through the Alternative Fuels

Infrastructure Facility, as well as by Member States but more infrastructure is still needed,

and some differences across Member States persist.

5 Directive 2009/33/EC of the European Parliament and of the Council of 23 April 2009 on the

promotion of clean and energy-efficient road transport vehicles (OJ L 120, 15.5.2009, pp. 5 ELI:

http://data.europa.eu/eli/dir/2009/33/oj

6 Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a

system for greenhouse gas emission allowance trading within the Union and amending Council

Directive 96/61/EC ( J L 275, 25.10.2003, pp. 32, ELI:oj). 7 Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a

scheme for greenhouse gas emission allowance trading within the Community and amending Council

Directive 96/61/EC (OJ L 275, 25.10.2003, pp. 32 ELI: http://data.europa.eu/eli/dir/2003/87/oj 8 Directive 1999/62/EC of the European Parliament and of the Council of 17 June 1999 on the charging

of heavy goods vehicles for the use of certain infrastructures (OJ L 187, 20.7.1999, pp. 42 ELI:

http://data.europa.eu/eli/dir/1999/62/oj

9 Regulation (EU) 2023/1804 of the European Parliament and of the Council of 13 September 2023 on

the deployment of alternative fuels infrastructure, and repealing Directive 2014/94/EU, (OJ L 234, 22.9.2023, p.

1, ELI: http://data.europa.eu/eli/reg/2023/1804/oj

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• Consistency with other Union policies

The proposal contributes to the road transport decarbonisation and industrial competitiveness

objectives set out in the Industrial Action Plan for the European automotive sector10, the

Clean Industrial Deal11, the Sustainable and Smart Mobility Strategy12 in accordance with the

European Green Deal Communication13 and the Regulation (EU) 2021/1119 (European

Climate Law)14. The Sustainable and Smart Mobility Strategy, in particular, recognises that

meeting the EU’s decarbonisation targets requires almost all road transport vehicles in the EU

to be zero-emission by 2050 and introduces targeted actions to boost the uptake of ZEV in

corporate and urban fleets.

The proposal further contributes to the industrial policy framework set out under the Clean

Industrial Deal, and specifically in the Industrial Automotive Action Plan15, to help the

automotive industry master the coming transition to sustainable and smart mobility, by

stimulating demand for zero- and low-emission vehicles.

By increasing the availability of affordable zero- and low-emission vehicles this initiative will

contribute to achieving the United Nations’ Sustainable Development Goal (SDG) 7

(‘Affordable and Clean Energy’). Through its potential to reduce emissions, this initiative will

contribute to achieving Sustainable Development Goal (SDG) 13 (‘Take urgent action to

combat climate change and its impacts’). It will also indirectly support efforts to achieve

Sustainable Development Goal (SDG) 3 (‘Ensure healthy lives and promote well-being for all

at all ages”) and particularly SDG 3’s target 3.9 (‘substantially reduce the number of deaths

and illnesses from hazardous chemicals and air, water and soil pollution and contamination’),

by reducing air pollutant emissions from road transport by reducing the share of fossil-fuel

use by newly registered corporate cars and vans. With the requirement to help strengthen

domestic value chains for corporate fleet vehicles, this initiative will also indirectly contribute

towards achieving Sustainable Development Goal (SDG) 8 (’Decent Work and Economic

Growth’).

10 Communication from the Commission to the European Parliament, the Council, the European

Economic and Social Committee and the Committee of the Regions – Industrial Action Plan for the

European automotive sector, COM(2025) 95 final, 5.3.2025, CELEX: 52025DC0095 11 Communication from the Commission to the European Parliament, the Council, the European

Economic and Social Committee and the Committee of the Regions – The Clean Industrial Deal: A

joint roadmap for competitiveness and decarbonisation, COM(2025) 85 final, 26.2.2025, CELEX:

52025DC0085 12 Communication from the Commission to the European Parliament, the Council, the European

Economic and Social Committee and the Committee of the Regions – Sustainable and Smart Mobility

Strategy – putting European transport on track for the future, COM(2020- 789 final, 9.12.2020. 13 Communication from the Commission to the European Parliament, the Council, the European

Economic and Social Committee and the Committee of the Regions – The European Green Deal,

COM/2019/640 final, 11.12.2019.

14 Regulation (EU) 2021/1119 of the European Parliament and of the Council of 30 June 2021 establishing

the framework for achieving climate neutrality and amending Regulations (EC) No 401/2009 and (EU)

2018/1999 (OJ L 243, 9.7.2021, pp. 1, ELI: http://data.europa.eu/eli/reg/2021/1119/oj 15 Communication from the Commission to the European Parliament, the Council, the European

Economic and Social Committee and the Committee of the Regions – Industrial Action Plan for the

European automotive sector, COM (2025) 95 final.

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2. LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY

• Legal basis

The legal basis for this initiative is Article 192(1) of the Treaty on the Functioning of the

European Union (TFEU), which enables the EU to set rules to contribute to the environmental

objectives of the Union. Corporate fleets consist of vehicles with high mileage, which are

responsible for a disproportionate share of fuel consumption and emissions, and can therefore

contribute to the decarbonisation of the road transport sector faster than private vehicles by

switching to -zero- and low-emission options. By accelerating the deployment of zero- and

low-emission vehicles in this key segment, this initiative will contribute to the objectives of

preserving, protecting and improving the quality of the environment, and of a prudent and

rational utilisation of natural resources.

• Subsidiarity (for non-exclusive competence)

Current national measures alone cannot boost the required acceleration of zero- and low-

emission vehicles in the EU sufficiently to also support the automotive industry in its twin

transition. A coherent regulatory push with mandatory targets for Member States is therefore

preferred.

The national targets for Member States will stimulate increased use of zero- and low-emission

vehicles by corporate fleet operators, creating a demand signal for vehicle manufacturers and

charging infrastructure providers, while providing certainty and thus promoting the

competitiveness of the EU automotive industry. This demand signal across the single market will

also support the objectives of the Industrial Automotive Action Plan by strengthening

investment certainty, fostering innovation and scaling up zero- and low- emission value

chains.

Existing EU-level supply-side measures (CO2 emission performance standards for cars and

vans) will be complemented more effectively by demand-side measures taken at the same

level than by current national measures alone. EU-level action can also promote a faster

impact on the market. This is important because there is an urgent need to safeguard the

competitiveness of the EU’s automotive industry and the need to accelerate the uptake of

zero- and low- emission vehicles in second-hand markets throughout the EU.

• Proportionality

The proposal requires the EU to reach a certain share of new registrations of zero- and low-

emission corporate cars and vans by large companies, starting from 2030. Corporate vehicles

registered by SMEs are not included in the scope of the proposal.

National targets for Member States will encourage them to put in place measures to

incentivise the use of corporate zero- and low-emission vehicles by large companies. The

design of the measures is at the discretion of each Member State. The resulting increase in the

share of new zero- and low-emission vehicles in corporate fleets can help reduce road

transport emissions faster, while increasing the availability of zero- and low- emission

vehicles for citizens and businesses that rely on second-hand vehicles.

These national targets are set at different levels of ambition for cars and vans in order to

reflect the different levels of technology and market development, as well as the differences in

targets for the respective vehicle categories under the CO2 emission performance standards.

They are also differentiated between Member States in order to take account of the specific

situation and characteristics of different Member States, in relation to their economy’s ability

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to address the higher initial capital costs of ZEV. In respect the principle of technological

neutrality, and to leave sufficient flexibility to the Member States, the proposal should set

national targets that can be met through the combined share of zero- and low-emission

vehicles. At the same time, in order to provide a sufficiently clear market signal and

adequately contribute to the achievement of the objective of decarbonising road transport, and

in light of the emission reduction targets set in Regulation 2019/631, a specific sub-target for

the share of ZEV should also be set.

This approach ensures full proportionality because action at EU level is limited to what is

necessary to support the decarbonisation of the EU road transport sector. It also safeguards the

competitiveness of the EU automotive industry and ensures a fair transition. The proposal

leaves full flexibility for decisions by public authorities at national level as regards the

measures to encourage the uptake of zero- and low-emission vehicles, while ensuring that the

proposal’s objectives are met.

• Choice of the instrument

Accelerating the uptake of zero- and low-emission vehicles in corporate fleets requires a

common approach in order to trigger market action across the EU (particularly in view of

supporting compliance with the 2030 and 2035 targets and supporting the objective to reduce

transport greenhouse gas emissions by 90% by 2050, relative to 1990) by making affordable

zero- and low-emission vehicles available to second-hand markets. Such an orientation to

Member States and markets on vehicle uptake in corporate fleets is best achieved through a

regulation. This is important in order to provide the necessary signals to the automotive

industry, as well as for recharging and electricity providers at a critical time of strategic

decisions concerning investments in new production chains and energy infrastructure while

also creating certainty for large fleet operators of consistent market rules throughout the EU.

3. RESULTS OF EX-POST EVALUATIONS, STAKEHOLDER

CONSULTATIONS AND IMPACT ASSESSMENTS

• Ex-post evaluations/fitness checks of existing legislation

N/A

• Stakeholder consultations

An Open Public Consultation16 (OPC) was carried out from 6 February 2024 to 8 July 2024

on the Commission’s centralised ‘Have your say’ platform. It allowed the Commission to

collect information and views on the state of play of the corporate fleet market and whether

the current pace of ZEV take-up in corporate fleets is sufficient in the broader context of the

transition to zero-emission mobility, as well as aspects related to the overall affordability of

ZEV and competitiveness of EU market actors. 268 participants responded to the OPC and

111 provided written contributions and position papers.

A strategic dialogue took place on 17 July 2025, involving 15 participating stakeholders. It

allowed representatives from the automotive industry associations, fleet operators, ride-

hailing platforms, component suppliers, leasing companies and other relevant parties to

exchange views with representatives from the Commission, and provide evidence on some

aspects of the electrification of corporate fleets and the broader push towards the

16 Greening corporate fleets

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decarbonisation of road transport. The dialogue emphasised the need for a mix of intelligent

policy measures, fiscal incentives, infrastructure investment, and other enabling measures,

while expressing a general preference against binding legislative mandates for light-duty

vehicles at fleet or company level.

A subsequent call for evidence17 was open between 25 July and 8 September 2025 on the

Commission’s centralised ‘Have your say’ platform. It aimed to collect information and views

to support the preparation of the impact assessment accompanying this proposal. The

Commission received 483 responses from 2518 EU Member States as well as the United

Kingdom, United States, Norway, Switzerland, and Brazil. This was further supported by

targeted stakeholder interviews, which were carried out between July and October 2025.

These collected factual information and contextual data on current business practices and

operational use-cases, and available data on vehicles and operations from the most-affected

stakeholders. Across the different consultation activities, stakeholders broadly agreed that the

uptake of ZEV in corporate fleets remains too limited to align with the current EU

requirements for sustainable transport. They also confirmed that limited affordability and

accessibility as well as versatility of ZEV hinder a fair and inclusive transition away from

fossil fuels use. Many participants highlighted the point that the higher purchase price of

ZEV, coupled with uncertain residual values and immature second-hand markets, keeps total

ownership costs high, particularly for SMEs.

Stakeholders generally emphasised the point that firm EU signals would strengthen EU

manufacturing and supply chains, support job creation, and sustain industrial leadership in

zero-emission technologies. In the absence of effective EU-level demand-side measures and

clear market signals, many stakeholders consider that these issues are likely to persist and will

continue to undermine and delay both the decarbonisation of transport fleets and the

achievement of the EU’s broader climate and industrial policy objectives.

Several stakeholders (including vehicle manufacturers and fleet operators) highlighted the

fragmented and inconsistent support framework across Member States, noting that national

policy levers (such as fiscal and non-fiscal incentives supporting fleet purchase decisions) are

unevenly applied and often underused in many Member States. In their view, this results in

inconsistent demand signals for zero- and low-emission vehicles, despite improvements in

larger fleets and among leading companies. Several stakeholders also expressed caution about

legal mandates and stressed the need to consider technological neutrality in any initiative to

promote the decarbonisation of road transport.

• Collection and use of expertise

The impact assessment accompanying this proposal relies on an accompanying external

support study carried out by a consultant. Furthermore, the Commission acquired access to

detailed data on new vehicle registrations by category, which informed its analysis of the

market and the modelling of the impacts of different policy options (including in the context

of the external support study).

Stakeholders provided a significant amount of additional information in the context of the

consultation activities. This included detailed information on the market structure and

17 Clean corporate vehicles. The Call for evidence was published initially in English with all the other

language translations published on 11 August 2025. 18 MT and LU did not provide feedback.

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business practices in the different corporate fleet segments, which helped confirm available

information from previous studies and inform the modelling assumptions and analysis. The

information included aspects such as typical fleet composition, vehicle mileage and retention

rates for different types of corporate fleets; use cases and operational requirements of different

fleets; use of different vehicle types; interactions between own fleet and sub-contractors, and

typical contractual arrangements and types of sub-contracting; and SME’s share and role in

different types of fleets and contractual arrangements. Overall, the sources used to draft the

impact assessment report were numerous, largely exhaustive and representative of the various

stakeholder groups.

• Impact assessment

The Impact Assessment screened a comprehensive list of possible policy measures and options, based

on the likely effectiveness, efficiency and proportionality of the proposed measures in relation to the

given objectives, as well as their legal and technical feasibility.

The option of setting mandatory targets for the minimum share of ZEV in all corporate fleets

above a certain size was discarded because it was not considered proportionate due to the very

high administrative costs and the risk of imposing stringent targets on fleets for specific use

cases where the availability of ZEV is still limited. The setting of mandatory targets for the

minimum share of ZEV in specific types of corporate fleets (such as leasing or taxis) was also

discarded on the basis of insufficient internal consistency, due to the very high risk of

unintended consequences and avoidance action (such as shifting from vehicle leasing to other

financial solutions) and expected low effectiveness as a result of the limited scope.

Two main groups of policy options have been retained for further analysis. Each including

three different levels of ambition for the uptake of zero-emission cars, vans and lorries.

The first group of options (PO1) sets targets for Member States, enabling clear market

direction which will require Member States to activate key national policy levers (such as

incentives for ZEV uptake in corporate fleets through differentiated vehicle and income

taxation or e.g. favourable road charging regimes) if such measures are not in place already.

Under this group of options, Member States retain full flexibility for the implementation

pathway under the binding overall target. This ensures greater flexibility and minimises the

risk of imposing strict targets on specific fleets whose operational requirements cannot yet be

met with ZEV, but it also maintains a clear overall level of ambition across the Union.

The second group of options (PO2) follows the same approach for new registrations of zero-

emission cars and vans, but requires the achievement of minimum shares of zero-emission

lorries used in the overall transport activities of large companies. This would thus address

certain large companies directly, which increases the certainty of the implementation

pathway, but would still not directly set mandatory targets for the broader set of individual

transport operators. This approach aims to provide predictability that large shippers will

perform part of their freight transport services through zero-emission lorries. This demand

from shippers will encourage transport hauliers to increase the share of zero-emission lorries

in their fleets.

PO1 will require each Member State to ensure that, starting from 2029, a certain share of new

registrations of corporate cars, vans and lorries by large companies in its territory during that

year is zero-emission. Corporate vehicles registered by SMEs are therefore not included in the

scope. Member States will have to put in place measures to increase the demand of corporate

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ZEV from large companies. The design of those measures will be at the discretion of each

Member State.

Under PO1, the minimum national targets are set at different levels of ambition for cars, vans

and lorries, in order to reflect the different levels of technology and market development, as

well as the differences in targets for the respective vehicle categories under the CO2 emission

performance standards. The level of ambition set for the EU as a whole has been modulated

across Member States. GDP per capita in 2024 is used for the modulation, with equal weight.

However, setting differentiated national targets for lorries – which are significantly involved

in international transport – would carry a significant risk of distorting the market, by

encouraging the registration of new vehicles used for this purpose in Member States with

lower levels of ambition. For these vehicles, therefore, this option foresees the same level of

ambition across all Member States.

For lorries, it is also necessary to refer to the payload weighting factors under the CO2

emission performance standards, so that different sub-groups are counted correctly for the

purpose of meeting the targets. This is necessary in order to ensure that the proposal

effectively contributes to transport emission reductions across the fleet. Monitoring and

reporting will be ensured directly by the Member States by extracting relevant data from their

vehicle registries, with minimal administrative burden.

The three sub options of policy option 1 (PO1A, PO1B and PO1C) are only different in terms

of the levels of ambition for the targets for cars, vans and lorries. All the other elements are

the same.

For cars and vans, PO2 follows the same approach as PO1, with national targets set on

Member States for the share of zero-emission cars and vans in yearly new corporate vehicles

registrations by large companies in their territory. For lorries, however, PO2 targets apply

directly to all large companies (companies with at least 250 employees and EUR 50 million

turnover), irrespective of their economic field of activity (i.e. 54 219 large companies). Under

this policy option, these large companies would be required to report yearly the total road

freight transport activity performed on their behalf – both by their own lorries and by direct

and indirect sub-contractors – in tonne-km and to ensure that a minimum share of that activity

has been performed with zero-emission lorries.

Most large companies perform a relatively low share of their road freight transport activity

through their own fleets and generally rely on subcontracting for the vast majority of their

freight transport needs. In order to meet their target, large companies would therefore need to

ensure a certain share of zero-emission lorries used in their own fleet, and that a certain share

of the transport activity they procure – directly or indirectly – is performed by zero-emission

lorries. To this end, they would effectively need to ensure that their direct and indirect sub-

contractors (the vast majority of which are SMEs and microenterprises) have in their fleets the

number of zero-emission lorries needed in order to comply with the targets for their transport

activities. This option therefore impacts the whole road freight transport sector but only sets

the legal obligation for large companies.

The three sub options of policy option 2 (PO2A, PO2B and PO2C) are only different in terms

of the levels of ambition for the targets for cars, vans and lorries (as described below). All the

other elements are the same.

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The Impact Assessment shows that all policy options achieve their objectives without

significantly affecting the overall level of ambition for the CO2 emission standards for

vehicles set for vehicle manufacturers, while leading to reduced emissions through increased

registration and use of ZEV. For cars and vans, the impacts in terms of share of ZEV and

emission reductions are the same for both PO1 and PO2, for sub options with comparable

levels of ambition. For lorries, the uptake of ZEV in the stock is higher in PO2 than PO1 for

all sub options due to the broader scope of the targets – including not only lorries registered

by large companies but also all lorries used by their sub-contractors (including SMEs). PO1

will not create administrative burden for businesses because the reporting is required from

Member States on the basis of existing national vehicle registers. However, PO2 will impose

significant administrative costs on businesses, both one-off and recurrent, because these

policy options imply a new reporting activity for lorries, on top of the reporting requirements

for the Member States related to cars and vans. Importantly, in PO2, the targets for shippers

will indirectly affect far more companies (notably SMEs and micro-enterprises which

represent the majority of operators providing freight transport services to large companies).

To comply with the targets, shippers will need to require their sub-contractors to provide a

share of their services using ZEV. SMEs that provide freight transport services to large

companies will therefore face higher capital costs, that may be a serious barrier in terms of

access to finance, alongside reductions in fuel and operational costs. In addition, the need to

monitor and report activity in tonne-km for individual vehicles with sub-contracting

arrangements may impose substantial administrative costs on affected SMEs and micro-

enterprises.

Overall, the Impact Assessment concluded that PO1A, PO1B and PO1C would all result in

net benefits compared with the baseline, while PO2A, PO2B and PO2C would result in net

costs. The preferred policy option is therefore PO1 - leaving the choice between PO1A, PO1B

and PO1C, which only differ in terms of the level of ambition of the national targets. The

analysis shows that PO1C is the most effective in addressing the objectives, has the highest

net benefits, shows the highest benefits-to-costs ratio and leads to the lowest indirect net costs

for citizens among PO1A, PO1B and PO1C. However, it also leads to the highest indirect net

costs for SMEs and highest losses in tax revenues for national authorities. PO1B also shows

relatively high effectiveness and similar benefits to costs ratio with PO1C, leads to somewhat

lower indirect net costs for SMEs and lower losses in tax revenues for national authorities and

only somewhat higher indirect net costs for citizens. Finally, PO1A has the lowest net benefits

and benefits to costs ratio out of PO1A, PO1B and PO1C, but it is still effective in addressing

the objectives and comes with the lowest net costs for SMEs and lowest losses in tax revenues

for national authorities while the net costs for citizens are relatively similar to those of PO1B.

Nevertheless, besides costs and administrative burden, all scenarios present risks that

companies may be facing operational difficulties. This may be the case if the required share of

ZEVs for the new registration set for a Member State leads to national measures that unduly

constrain the suitability and versatility of the large companies’ fleets against their specific

operational needs, while access to suitable charging infrastructure and low electricity prices

remains limited in their areas of operation.

The climate consistency check has been performed. As shown in the impact assessment the

preferred policy option is consistent with the environmental objectives of the European Green

Deal and the European Climate Law.

On the basis of this analysis and taking account of the need to ensure full consistency with the

proposal for a revision of the CO2 emission performance standards for cars and vans, and of

the risks mentioned above, the Commission has decided to set the level of ambition of the

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targets for cars and vans at the level indicated in the Annex. At the same time, taking account

of the need to reduce administrative burden, the current situation of charging infrastructure for

heavy-duty vehicles and the need to maintain long-term consistency in view of the upcoming

revision of the CO2 emission performance standards for heavy-duty vehicles, the Commission

has decided not to include lorries within the scope of this proposal. Possible measures to

increase the share of zero- and low-emission vehicles in corporate lorries will be considered

when the CO2 standards for heavy-duty vehicles are revised. Such measures should account

for the different profile of the freight transport services market which operate extensively

cross-border, the necessity to increase the wide availability of recharging infrastructure along

EU transport corridors, as well as increased demand for low emission transport services. This

is why the upcoming review of AFIR and of the CO2 standards for heavy-duty vehicles may

provide a more appropriate framework to act.

In order to support decarbonisation in key industry sectors supplying the automotive industry

and also promote clean technology products and the domestic production of technologies such

as batteries for electric vehicles, the Commission has announced in the Clean Industrial Deal a

proposal for an Industrial Accelerator Act. Since the transition towards zero-emission

mobility in corporate fleets may be subject to public financial support in Member States, there

is a potential for using public support to help strengthen domestic value chains in the

automotive sector. ‘Made in the European Union’ requirements can contribute to the creation

of a stable lead markets for European suppliers, enhancing the

competitiveness of EU industry, maintaining its workforce and helping attract new

investments in EU production capacity in those sectors. In order to be in a position to align

requirements on strengthening domestic value chains in the automotive sector with the

upcoming Industrial Accelerator Act, the Commission will rely on delegated acts to set up a

methodology for determining the criteria for a car or van to be considered ‘made in EU’.The

financial and fiscal treatment of corporate vehicles plays a key role in steering the choice of

operators and determining the speed of the transition to zero-emission mobility options. The

effectiveness of such measures has been demonstrated by recent examples of Belgium, France

and Germany. There is also very strong support among stakeholders for measures improving

the competitiveness and availability of corporate ZEV through fiscal and financial measures.

Member States should make use of this instrument by phasing out financial incentives

provided to corporate vehicles other than zero- and low-emission vehicles; a provision in this

sense has been included in the proposal.

In view of the need to stimulate the market for zero- and low-emission vehicles while also

supporting the further deployment of alternative fuels and leaving appropriate flexibility to

Member States and market actors, the Commission has decided to set national targets. The

resulting acceleration of zero- and low- emission vehicles uptake in corporate fleets will

substantially stimulate the second-hand market for private citizens and businesses, improving

the availability and affordability of zero- and low- emission vehicles.

This proposal is accompanied by an impact assessment report, a draft of which was submitted

to the Regulatory Scrutiny Board (RSB) on 3 December 2025. The RSB issued a positive

opinion with reservations on 10 December 202519. The impact assessment report was adjusted

accordingly to address the RSB’s comments.

19 Ares(2025)10947680

EN 10 EN

• Regulatory fitness and simplification

While the initiative introduces targets for Member States in the form of the share of new zero- and

low-emission vehicles for large companies, the additional administrative burden for public authorities

is kept to a minimum. The proposal builds on existing vehicle datasets and modalities that Member

States already operate for vehicle registration and statistics, including business and fiscal statistics.

While all Member States already have the necessary systems in place to identify new registrations of

corporate vehicles, for distinguishing vehicle registered by SMEs or large companies in place, one-off

administrative costs are expected.

SMEs are excluded from the scope of the proposal, which only targets new corporate vehicles

registered by large companies.

The proposal is expected to have a positive impact on the application of the ‘digital by

default’ principle, as the reporting activities by Member States will be facilitated through the

extension of the central register on CO2 standards for vehicles, maintained by European

Environment Agency.

• Fundamental rights

The proposal has no impact on fundamental rights.

4. BUDGETARY IMPLICATIONS

The proposal has no impact on the European Union budget.

5. OTHER ELEMENTS

• Implementation plans and monitoring, evaluation and reporting arrangements

The Commission services will monitor the implementation and effectiveness of this initiative

through a number of actions and a set of core indicators that will measure progress towards

achieving the objectives. Five years after the implementation date of the legislation, the

Commission services should carry out an evaluation to verify to what extent the objectives of

the initiative have been reached.

The monitoring of compliance with the national targets and increase in the share of zero- and

low-emission vehicles in new corporate vehicle registrations by large companies will be based

on the reporting of registration figures by Member States under this initiative, based on their

vehicle registers. Further monitoring on the reduction of fossil fuels expenditures in the road

transport sector will be done on the basis of Eurostat statistics regarding final energy

consumption in road transport, which are well established and regularly reported.

After the adoption of the legal instrument the Commission will also initiate a specific study to

analyse the progress per Member State in terms of availability of second-hand zero- and low-

emission vehicles. Results of this assessment will be made available through the

Commission’s European Alternative Fuels Observatory and hence enable a full access and

comparability of the results of the assessment.

The Commission will make use of the Sustainable Transport Forum to support stakeholders

and Member States in putting in place measures to meet the targets and to discuss follow up

initiatives.

EN 11 EN

• Detailed explanation of the specific provisions of the proposal

The proposal sets up a new Regulation with the following structure:

Article 1 defines the subject matter of the Regulation;

Article 2 sets out a series of definitions, referring to relevant legal instruments to ensure

consistency;

Article 3 sets national targets for the minimum share of zero- and low- emission vehicles in

new corporate vehicle registrations by large companies in each Member State, and the

methodology to calculate those shares for the purpose of demonstrating compliance with the

targets;

Article 4 includes a provision on financial support for zero- and low-emissions corporate

vehicles and empowers the Commission to adopt delegated acts to set out a methodology for

determining the criteria for ’made in the European Union’;

Article 5 sets out the conditions for exercising of the delegation;

Article 6 sets monitoring and reporting obligations;

Article 7 sets a review clause

Article 8 sets the date of entry into force of the Regulation;

The Annex sets national targets for each Member State.

EN 12 EN

2025/0421 (COD)

Proposal for a

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

on clean corporate vehicles

(Text with EEA relevance)

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular

Article 192(1) thereof,

Having regard to the proposal from the European Commission,

After transmission of the draft legislative act to the national parliaments,

Having regard to the opinion of the European Economic and Social Committee (20),

Having regard to the opinion of the Committee of the Regions (21),

Acting in accordance with the ordinary legislative procedure,

Whereas:

(1) Road transport is the dominant transport mode in the Union, accounting in 2023 for

52.6 % of total freight transport activity and 81.2 % of passenger transport activity,

while being responsible for 22.6 % of the Union greenhouse gas emissions and 35 %

of its NOx emissions.

(2) The Communication of the Commission on ‘The European Green Deal’22 and

Regulation (EU) 2021/1119 of the European Parliament and of the Council23 set out

the steps towards climate-neutrality by 2050 and the need to reduce transport

greenhouse gas emissions by 90% by 2050, relative to 1990. The Industrial Action

Plan for the European automotive sector24 and the Clean Industrial Deal25 outline the

20 OJ C , , p. . 21 OJ C , , p. . 22 Communication from the Commission to the European Parliament, the European Council, the Council,

the European Economic and Social Committee and the Committee of the Regions ‘The European Green

Deal’ of 11 December 2019, COM(2019) 640 final. 23 Regulation (EU) 2021/1119 of the European Parliament and of the Council of 30 June 2021 establishing

the framework for achieving climate neutrality and amending Regulations (EC) No 401/2009 and (EU)

2018/1999 (‘European Climate Law’) (OJ L 243, 9.7.2021, p. 1, ELI: http://data.europa.eu/eli/reg/2021/1119/oj). 24 Communication from the Commission to the European Parliament, the Council, the European

Economic and Social Committee and the Committee of the Regions – Industrial Action Plan for the

European automotive sector, COM(2025) 95 final, 5.3.2025, CELEX: 52025DC0095. 25 Communication from the Commission to the European Parliament, the Council, the European

Economic and Social Committee and the Committee of the Regions – The Clean Industrial Deal: A

joint roadmap for competitiveness and decarbonisation, COM/2025/85 final, 26.2.2025, CELEX:

52025DC0085.

EN 13 EN

importance of the automotive sector for European Union industrial competitiveness

and show the need for action on corporate vehicles.

(3) Regulations (EU) 2019/631 (26) and (EU) 2019/1242 of the European Parliament and

of the Council (27) set CO2 emissions performance requirements for new road transport

vehicles, in order to contribute to achieving the Union's target of reducing its

greenhouse gas emissions. Directive 2009/33/EC of the European Parliament and of

the Council (28) sets national targets for the share of clean vehicles in public procurement on

each Member State’s territory, over two five-year periods. It applies to all procurement of

vehicles by a contracting authority or contracting entity.

(4) Each year, around 10 million new cars and 1.5 million new vans are registered in the

Union. Around 60% of cars, and around 90 % of the vans, are corporate vehicles

registered by legal entities. Those include various types of vehicles and use cases,

among others: vehicles registered by leasing and rental companies; company cars

provided as benefit-in-kind for company employees; vehicles used by hauliers, taxi,

ride-hailing, and car-sharing companies to provide mobility and logistics services;

vehicles used for own account, the cars used to drive a company’s management to

meetings, or the distribution vehicles; showroom and test vehicles available at vehicle

dealerships.

(5) Due to the high share of corporate vehicles in new vehicle registrations, and their

specific characteristics in terms of vehicle operations, measures targeting corporate

vehicles have significant potential to accelerate the uptake of zero- and low-emission

vehicles and the reduction of road transport emissions in the Union. However, that

potential is currently underexploited. Corporate vehicles are responsible for a

comparatively higher share of emissions compared to private vehicles, due to their generally

higher yearly mileage, as is the case for example for some corporate fleets such as taxi and

ride-hailing. A higher share of zero- and low-emission vehicles in those high-mileage

fleets would result in high real-world fuel savings and emission reductions compared

to current trends.

(6) Corporate vehicles also generally reach the second-hand market much faster than

private vehicles; in particular, rental vehicles are often resold within a year, and

leasing vehicles which are often resold after three to five years. A higher share of zero-

and low-emission corporate vehicles would therefore significantly enhance their swift

availability in the second-hand market, making it more affordable for citizens and

businesses to replace other more CO2 emitting and polluting technologies with zero-

and low-emission vehicles.

(7) Several Member States have put in place incentives and support schemes to accelerate

the transition to zero-emission vehicles in corporate fleets. Those good practices, in

26 Regulation (EU) 2019/631 of the European Parliament and of the Council of 17 April 2019 setting CO2

emission performance standards for new passenger cars and for new light commercial vehicles, and repealing

Regulations (EC) No 443/2009 and (EU) No 510/2011 (OJ L 111, 25.4.2019, p. 13,

ELI: http://data.europa.eu/eli/reg/2019/631/oj). 27 Regulation (EU) 2019/1242 of the European Parliament and of the Council of 20 June 2019 setting CO2

emission performance standards for new heavy-duty vehicles and amending Regulations (EC) No 595/2009 and

(EU) 2018/956 of the European Parliament and of the Council and Council Directive 96/53/EC (OJ L 198,

25.7.2019, p. 202, ELI: http://data.europa.eu/eli/reg/2019/1242/oj). 28 Directive 2009/33/EC of the European Parliament and of the Council of 23 April 2009 on the

promotion of clean road transport vehicles in support of low-emission mobility (OJ L 120, 15.5.2009, p. 5,

ELI: http://data.europa.eu/eli/dir/2009/33/oj).

EN 14 EN

particular targeted reforms of company-car taxation, accelerated depreciation schemes

for zero- and low-emission vehicles and local requirements for urban mobility

services, provide useful guidance for the design and implementation of measures taken

by Member States. However, those measures are not sufficient and fragmented across

Member States, while support for high-emission vehicles still continues to be provided

in many instances across the Union. This situation does not ensure a level playing field

nor support the necessary level of new zero- and low-emission vehicles registrations

across the Union, hampering the single market integration in terms of both supply and

use of zero- and low-emission vehicles. Furthermore, insufficiently coordinated national

action risks hindering fleets operating across borders and limits the efficient allocation of zero-

and low-emission vehicles in the internal market, increases information cost for key transport

actors and hinders cost-effective implementation of fleet transitions towards zero emissions.

A coherent measure to stimulate the uptake of zero- and low-emission vehicles at Union

level is therefore necessary.

(8) A Union-level legal instrument to stimulate demand for zero- and low-emission

vehicles in corporate markets should provide the necessary certainty for investments in

increased production capacity in these technologies, contributing to the

competitiveness of the Union automotive sector in the context of a rapidly evolving

global market.

(9) Unlike cars and vans, heavy-duty vehicles are almost exclusively registered by legal

entities, so that corporate registrations represent almost the totality of the market. In the

cases of buses and coaches, public procurement plays a significant role on the market.

Directive 2009/33/EC already provides a stimulus through mandatory targets for zero-

emission buses. In order to maintain full long-term consistency with the relevant legal

instruments, and in particular in view of the upcoming revision of the CO2 emission

performance standards for heavy-duty vehicles, only the new registrations of light-

duty vehicles should be included in the scope of this Regulation. Possible measures to

increase the share of zero- and low- emission vehicles in corporate fleets of lorries

may be considered at the time of the revision of the CO2 emission performance

standards for heavy-duty vehicles. This would allow to better account for the different

operational profile of this market segment and the efforts to substantially increase

recharging points availability along EU transport corridors.

(10) In light of the significant diversity of use cases, operational requirements, and

economic performances across different types of corporate vehicles, setting mandatory

zero-emission vehicle shares for individual companies would risk having

disproportionate negative impacts on some of those companies and create significant

administrative burden for operators and public authorities. Such rules would also

create significant risks of avoidance and other unintended consequences, such as shifts

between vehicle leasing and ownership, or changes in the competitiveness of different

types of logistics and mobility services. Therefore, mandatory targets should be set for

Member States, rather than on individual companies.

(11) Given the higher barriers they often face to access finance, SMEs are generally

disproportionately affected by the higher purchase costs of zero-emission vehicles.

Therefore, the national targets should be based on the share of zero- and low-emission

vehicles in total corporate registrations only by large undertakings; for the sake of

EN 15 EN

consistency, the notion of large undertakings should be drawn from Directive

2013/34/EU of the European Parliament and of the Council (29).

(12) The Regulation should set targets per Member State for the share of zero- and low-

emission vehicles in new corporate vehicles registrations by large undertakings in their

territory. In order to meet the emission reduction targets set in Regulation 2019/631,

those targets should ensure that a minimum share of new corporate cars and vans

registered by large undertakings is zero-emission. Collectively, the national targets

would lead to a minimum Union share of 69% zero- and low-emission cars, of which

at least 45% with a zero-emission, in 2030, and be consistent with Regulation

2019/631 for 2035; and of 40% zero- and low-emission vans, of which at least 36%

zero-emission, in 2030, and be consistent with Regulation 2019/631 for 2035.

(13) Cars and vans are primarily used within the Member State where they are registered,

and the markets for vehicles and services are mostly segmented by Member State. The

national targets for the cumulated share of zero- and low- emission vehicles in new

registrations by large undertakings should be set at different levels for cars and vans,

to reflect the different level of technology and market development. For those

vehicles, differences across Member States should be reflected in the level of the

targets that respectively apply to them. Those national targets should be calculated

starting from a level of ambition set for the whole Union taking account of the

emission requirements set out for the respective vehicle categories in Regulation (EU)

2019/631, and modulated across Member States. The modulation should take account

of each Member State’s economic capacity, with the gross domestic product per capita

used as proxy.

(14) Plug-in hybrid electric vehicles and range-extended electric vehicles can play a role in

the transition towards zero-emission mobility and can be useful for specific use cases

as well as in other global markets beyond 2035. The recognition of their contribution

can support continued investments and innovation of such technologies.

(15) Member States should be allowed to apply any measure they deem necessary to reach

the targets set out in this Regulation, including introducing more favourable road

tolling; taxation favouring the uptake of zero- and low-emission vehicles or other State

support measures subject to applicable State aid rules; introducing requirements in

licensing for specific passenger transport services (such as taxis, ride-hailing);

improving enabling conditions for the use of zero-and low-emission vehicles, such as

availability of dedicated recharging points at specific locations or preferential access to

parking. Member States should also be allowed to set targets for specific categories of

companies or fleet operators. The availability of recharging infrastructure allowing to

recharge easily and at accessible prices is a key enabling factor, which can be ensured

by Member States taking into account the specific operational requirements of

corporate fleets, also contributing to meeting their targets set in Regulation (EU)

2023/1804 of the European Parliament and of the Council30. The Communication

“Decarbonising corporate fleets”31 provides several examples of good practices and

effective measures that can be put in place at national level to increase the share of

zero-emission vehicles in corporate fleets.

29 30 Regulation (EU) 2023/1804 31 Communication from the Commission to the European Parliament, the European Council, the Council,

the European Economic and Social Committee and the Committee of the Regions ‘Decarbonising

corporate fleets’, COM(2025) 96

EN 16 EN

(16) Diffusion of low-emission vehicles based on electric traction will also increase

demand for charging infrastructure, which will enhance the density of the charging

network with benefits also for zero-emission vehicles.

(17) The way financial support measures are devised is often decisive for choosing which

corporate vehicle to purchase. Without prejudice to national competences, Member

States should make full use of this lever, by providing financial support for corporate

vehicles exclusively to zero- and low-emission vehicles. Council conclusions have

repeatedly emphasised the need to phase out as soon as possible fossil fuel subsidies.32

Financial support that only benefits zero- and low emission vehicles can support

Union efforts to increase at an accelerated pace its energy security and move away

from imports of fossil fuels. In order to support decarbonisation in key industry sectors

supplying the automotive industry and also promote clean technology products and the

domestic production of technologies such as batteries for electric vehicles, the

Commission has announced in the Clean Industrial Deal a proposal for an Industrial

Accelerator Act. Since the transition towards zero-emission vehicles in corporate

fleets may be subject to public financial support in Member States, there is a potential

for using public support to help strengthen domestic value chains in the automotive

sector. Cars and vans ‘made in the European Union’ can contribute to the creation of a

stable lead market for European suppliers, enhancing the

competitiveness of Union industry, maintaining its workforce and helping attract new

investments in Union production capacity in those sectors.

(18) In order to be in a position to align requirements on strengthening domestic value

chains in the automotive sector with the upcoming Industrial Accelerator Act, as

announced in the Clean Industrial Deal, the Commission should be empowered to

adopt delegated acts to set up a methodology for determining the criteria for a car or

van to be considered ‘made in the European Union’.

(19) To allow the Commission to appropriately monitor and to follow the implementation

of this Regulation, each Member State should submit to the Commission a national

plan describing the measures it has in place and the measures it plans to implement to

reach the national targets set out in the Annex. In order to demonstrate compliance

with the new registration targets, each Member State should report to the Commission,

on a yearly basis, the number of new vehicles registered by large undertakings on its

territory, and the share of zero- and low-emission vehicles therein, by vehicle

category, based on data extracted from their vehicle registries or any other relevant

sources of information such as fiscal databases and registries. The Commission should

review this Regulation in 2032, and where relevant adopt proposals for its revision,

including by setting targets for subsequent periods, taking into account relevant market

and technology developments. In evaluating the functioning of this Regulation, the

Commission should assess the extent to which the objectives of this Regulation have

been met and the extent to which it has impacted the competitiveness of the relevant

sectors. That review should also cover the interaction of this Regulation with other

relevant Union legal acts. The Commission should make use of the Sustainable

Transport Forum to collect information in view of the review, and to support

stakeholders and Member States in putting in place measures to meet the targets and to

discuss follow up initiatives.

32 For example Council Conclusions on Green Diplomacy of 18 March 2024, st07865-en24.pdf.

EN 17 EN

(20) Since the objectives of this Regulation, namely accelerating the uptake of zero- and

low-emission vehicles in corporate fleets, while fostering the competitiveness of the

Union’s automotive sector, cannot be sufficiently achieved by the Member States

alone in a way that ensures sufficient and clear market signals for fleet operators

across the EU but can rather, by reason of consistency with EU-level legal instruments

addressing vehicle manufacturers, be better achieved at Union level, the Union may

adopt measures, in accordance with the principle of subsidiarity as set out in Article 5

of the Treaty on European Union. In accordance with the principle of proportionality

as set out in that Article, this Regulation does not go beyond what is necessary in order

to achieve those objectives.

HAVE ADOPTED THIS REGULATION:

Article 1

Subject matter

This Regulation establishes a framework for increasing the uptake of zero-and low-emission

vehicles within the Union. It sets targets for the share of zero- and low emission vehicles in

new corporate cars and vans registered by large undertakings in each Member State. This

Regulation does not prevent any Member State from setting more ambitious targets.

Article 2

Definitions

For the purposes of this Regulation, the following definitions apply:

(1) ‘vehicle’ means a motor vehicle of Category M or N set out in Article 4(1), points (a)

and (b), of Regulation (EU) 2018/858 of the European Parliament and of the

Council(33);

(2) ‘new vehicle’ means a vehicle that is registered in the Union for the first time;

(3) ‘car’ means a vehicle of Category M1 set out in Article 4(1), point (a)(i), of

Regulation (EU) 2018/858;

(4) ‘van’ means a vehicle of Category N1 set out in Article 4(1), point (b)(i), of

Regulation (EU) 2018/858;

(5) ‘corporate vehicle’ means a vehicle registered by a legal entity;

(6) ‘zero-emission vehicle’ means a zero-emission vehicle as defined in Article 3(1)(n)

of [Proposal for a revision of Regulation 2019/631];

(7) ‘Zero and low emission vehicle’ means a zero- and low emission vehicle as defined

in Article 3(1)(m) of Regulation 2019/631;

(8) ‘large undertaking’ means a large undertaking as defined in Article 3(4) of Directive

2013/34/EU.

33 Regulation (EU) 2018/858 of the European Parliament and of the Council of 30 May 2018 on the

approval and market surveillance of motor vehicles and their trailers, and of systems, components and separate

technical units intended for such vehicles, amending Regulations (EC) No 715/2007 and (EC) No 595/2009 and

repealing Directive 2007/46/EC (OJ L 151, 14.6.2018, p. 1, ELI: http://data.europa.eu/eli/reg/2018/858/oj).

EN 18 EN

Article 3

Targets for the share of zero- and low- emission corporate vehicles

1. Member States shall ensure that from 1 January 2030:

(a) the combined share of zero- and low-emission cars and vans in the total

number of new corporate vehicles registered by large undertakings in their

territory in each calendar year is at least equal to the combined targets for zero-

and low-emission vehicles set in tables 1 and 2 in the Annex.

(b) the share of zero- emission cars and vans in the total number of new corporate

vehicles registered by large undertakings in their territory in each calendar year

is at least equal to the minimum targets for zero-emission vehicles set in tables

1 and 2 in the Annex.

2. For the purposes of monitoring the uptake of zero-and low-emission vehicles within

the Union and calculating compliance with the national targets for cars set in Table 1

of the Annex, and for vans set in Table 2 of the Annex, the following rules shall

apply:

(a) the numerator for the targets for the combined shares of zero- and low-

emission vehicles shall be the total combined number of new zero- and low-

emission corporate vehicles that are, respectively, cars and vans, and that are

registered by large undertakings in the Member State during each calendar

year;

(b) the numerator for the minimum targets for zero-emission vehicles shall be the

total number of new zero-emission corporate vehicles that are, respectively,

cars and vans, and that are registered by large undertakings in the Member

State during each calendar year;

(c) the denominator for both targets shall be the total number of new corporate

vehicles that are, respectively, cars and vans, and that are registered by large

undertakings in the Member State during the same calendar year.

Article 4

Financial support for corporate vehicles

As from two years before the date referred to in Article 3(1), Member States shall not

provide any financial support for the purchase, lease, rent, hire-purchase, or

operation of corporate cars and vans other than zero- or low- emission vehicles.

Without prejudice to Article 107 and 108 of the Treaty, as from two years before the

date referred to in Article 3(1) Member States shall provide financial support for the

uptake of corporate cars and vans only if the cars and vans are ‘made in the European

Union.’

The Commission shall be empowered to adopt delegated acts in accordance with

Article 5 to supplement this Regulation by setting up a methodology for determining

the criteria for a car or van to be considered ‘made in the European Union.

Article 5

Exercise of the delegation

EN 19 EN

1. The power to adopt delegated acts is conferred to the Commission subject to the

conditions laid down in this Article.

2. The power to adopt delegated acts referred to in Article 5(3) shall be conferred on the

Commission for an indeterminate period of time from [OP insert date = the date of

entry into force of this Regulation).

3. The delegation of power referred to in Article 5(3) may be revoked at any time by

the European Parliament or by the Council. A decision to revoke shall put an end to

the delegation of the power specified in that decision. It shall take effect the day

following the publication of the decision in the Official Journal of the European

Union or at a later date specified therein. It shall not affect the validity of any

delegated acts already in force.

4. Before adopting a delegated act, the Commission shall consult experts designated by

each Member State in accordance with the principles laid down in the

Interinstitutional Agreement on Better Law-Making of 13 April 2026.

5. As soon as it adopts a delegated act, the Commission shall notify it simultaneously to

the European Parliament and to the Council.

6. A delegated act adopted pursuant to Article 5(3) shall enter into force only if no

objection has been expressed either by the European Parliament or the Council

within a period of two months of notification of that act to the European Parliament

and the Council or if, before the expiry of that period, the European Parliament and

the Council have both informed the Commission that they will not object. That

period shall be extended by two months at the initiative of the European Parliament

or of the Council.

Article 6

Monitoring and reporting

By 28 February 2028, and every two years thereafter, each Member State shall submit to the

Commission a national plan describing the measures it has in place and the measures that it

plans to implement in order to achieve the national targets set out in the Annex of this

Regulation.

By 28 February 2031, and every year thereafter, each Member State shall determine and

transmit to the Commission the total number of new corporate vehicles registered by large

undertakings in its territory during the preceding calendar year, split into cars and vans, and

the share of zero- and low-emission vehicles in each of those categories.

Article 7

Review

By 31 December 2032, the Commission shall review this Regulation and, where appropriate,

submit a legislative proposal for its amendment, including for the setting of targets for the

share of zero- and low-emission vehicles for the period after 2035.

EN 20 EN

Article 8

Entry into force

This Regulation shall enter into force on the twentieth day following that of its publication in

the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Strasbourg,

For the European Parliament For the Council

The President The President

EN 1 EN

LEGISLATIVE FINANCIAL AND DIGITAL STATEMENT

1. FRAMEWORK OF THE PROPOSAL/INITIATIVE ................................................. 3

1.1. Title of the proposal/initiative ...................................................................................... 3

1.2. Policy area(s) concerned .............................................................................................. 3

1.3. Objective(s) .................................................................................................................. 3

1.3.1. General objective(s) ..................................................................................................... 3

1.3.2. Specific objective(s) ..................................................................................................... 3

1.3.3. Expected result(s) and impact ...................................................................................... 3

1.3.4. Indicators of performance ............................................................................................ 3

1.4. The proposal/initiative relates to: ................................................................................. 4

1.5. Grounds for the proposal/initiative .............................................................................. 4

1.5.1. Requirement(s) to be met in the short or long term including a detailed timeline for

roll-out of the implementation of the initiative ............................................................ 4

1.5.2. Added value of EU involvement (it may result from different factors, e.g.

coordination gains, legal certainty, greater effectiveness or complementarities). For

the purposes of this section 'added value of EU involvement' is the value resulting

from EU action, that is additional to the value that would have been otherwise

created by Member States alone. ................................................................................. 4

1.5.3. Lessons learned from similar experiences in the past .................................................. 4

1.5.4. Compatibility with the multiannual financial framework and possible synergies with

other appropriate instruments ....................................................................................... 5

1.5.5. Assessment of the different available financing options, including scope for

redeployment ................................................................................................................ 5

1.6. Duration of the proposal/initiative and of its financial impact .................................... 6

1.7. Method(s) of budget implementation planned ............................................................. 6

2. MANAGEMENT MEASURES................................................................................... 8

2.1. Monitoring and reporting rules .................................................................................... 8

2.2. Management and control system(s) ............................................................................. 8

2.2.1. Justification of the budget implementation method(s), the funding implementation

mechanism(s), the payment modalities and the control strategy proposed .................. 8

2.2.2. Information concerning the risks identified and the internal control system(s) set up

to mitigate them............................................................................................................ 8

2.2.3. Estimation and justification of the cost-effectiveness of the controls (ratio between

the control costs and the value of the related funds managed), and assessment of the

expected levels of risk of error (at payment & at closure) ........................................... 8

2.3. Measures to prevent fraud and irregularities ................................................................ 9

3. ESTIMATED FINANCIAL IMPACT OF THE PROPOSAL/INITIATIVE ............ 10

3.1. Heading(s) of the multiannual financial framework and expenditure budget line(s)

affected ....................................................................................................................... 10

EN 2 EN

3.2. Estimated financial impact of the proposal on appropriations ................................... 12

3.2.1. Summary of estimated impact on operational appropriations.................................... 12

3.2.1.1. Appropriations from voted budget ............................................................................. 12

3.2.1.2. Appropriations from external assigned revenues ....................................................... 17

3.2.2. Estimated output funded from operational appropriations......................................... 22

3.2.3. Summary of estimated impact on administrative appropriations ............................... 24

3.2.3.1. Appropriations from voted budget .............................................................................. 24

3.2.3.2. Appropriations from external assigned revenues ....................................................... 24

3.2.3.3. Total appropriations ................................................................................................... 24

3.2.4. Estimated requirements of human resources.............................................................. 25

3.2.4.1. Financed from voted budget....................................................................................... 25

3.2.4.2. Financed from external assigned revenues ................................................................ 26

3.2.4.3. Total requirements of human resources ..................................................................... 26

3.2.5. Overview of estimated impact on digital technology-related investments ................ 28

3.2.6. Compatibility with the current multiannual financial framework.............................. 28

3.2.7. Third-party contributions ........................................................................................... 28

3.3. Estimated impact on revenue ..................................................................................... 29

4. DIGITAL DIMENSIONS .......................................................................................... 29

4.1. Requirements of digital relevance .............................................................................. 30

4.2. Data ............................................................................................................................ 30

4.3. Digital solutions ......................................................................................................... 31

4.4. Interoperability assessment ........................................................................................ 31

4.5. Measures to support digital implementation .............................................................. 32

EN 3 EN

1. FRAMEWORK OF THE PROPOSAL/INITIATIVE

1.1. Title of the proposal/initiative

Proposal for a Regulation of the European Parliament and of the Council on Clean

Corporate Vehicles

1.2. Policy area(s) concerned

Mobility and transport

Internal market, industry and SMEs

Climate action and decarbonisation of road transport

1.3. Objective(s)

1.3.1. General objective(s)

[The general objective is to support the decarbonisation of the EU road transport

sector, while safeguarding the competitiveness of the European automotive industry

and ensuring a fair transition, in line with the Industrial Automotive Action Plan, the

Clean Industrial Deal, the European Green Deal and the European Climate Law.]

1.3.2. Specific objective(s)

Specific objective No 1: Stimulate demand for zero-emission vehicles (ZEV) in

the corporate segment

[It aims to ensure a consistent framework across the EU for the uptake of corporate ZEV,

reducing the current fragmentation, while providing certainty and thus promoting the

competitiveness of the EU automotive industry. It complements the supply-side instruments

of the CO₂ standards for light -duty vehicles and the Alternative Fuels Infrastructure

Regulation, which addresses the rollout of recharging and refuelling infrastructure in the

EU.]

Specific objective No 2: Reduce fossil-fuel expenditure in road transport

[It aims to ensure a higher reduction of fossil fuels consumption through a faster deployment

of ZEV in corporate fleets. Because of their higher yearly mileage compared to private

vehicles, corporate ZEV are expected to bring higher fossil fuel savings, contributing to road

transport decarbonisation and competitiveness thanks to the lower total cost of ownership of

corporate ZEV compared to conventional corporate vehicles.]

Specific objective No 3: Accelerate the availability of ZEV on the second-hand

market

[It aims to render ZEV more affordable, in particular for citizens and SMEs. The lower

purchase price of second-hand ZEV can offer opportunities to switch to this option for a

significantly higher number of citizens and transport operators, allowing them to benefit

from their lower TCO compared to conventional vehicles. By increasing the availability of

second-hand ZEV across the EU, this specific objective helps making them more affordable

through intra-EU trade also in those Member States where the second-hand vehicle market is

predominant and national incentives are not sufficient to make new ZEV competitive, thus

contributing to a more balanced progress towards road transport decarbonisation across the

EU.]

EN 4 EN

1.3.3. Expected result(s) and impact

Specify the effects which the proposal/initiative should have on the beneficiaries/groups targeted.

Increase in the share of ZEV in new corporate registrations and in the in-use

corporate fleet for cars, vans and lorries;

Additional reductions in CO₂ emissions (up to 10–43.4 Mt over 2030–2050

depending on the stringency of targets), as well as lower NOx and PM2.5 emissions

and noise;

Reduction of fossil-fuel use and fuel tax expenditures for large companies, SMEs and

citizens through higher uptake of ZEV, especially in high-mileages fleets;

Improvement of the availability and affordability of second-hand ZEV for

households and SMEs by increasing the flow of corporate ZEV into the used market;

Strengthening of the industrial competitiveness and investment certainty for EU

vehicle manufacturers and supply chains by providing a predictable demand signal in

addition to existing CO₂ standards.

1.3.4. Indicators of performance

Specify the indicators for monitoring progress and achievements.

[Progress will be monitored through a limited set of indicators, aligned with the

Impact Assessment and existing reporting frameworks:

Share and number of ZEV in new corporate vehicle registrations of car and vans by

by large undertaking, by Member State;

Share of ZEV in second-hand registrations, and average age of corporate ZEV

entering the second-hand market;

Evolution of CO₂, NOx and PM2.5 emissions from road transport

Final energy consumption in road transport by fuel type, at EU and Member State

level;

1.4. The proposal/initiative relates to:

 a new action

 a new action following a pilot project / preparatory action34

 the extension of an existing action

 a merger or redirection of one or more actions towards another/a new action

1.5. Grounds for the proposal/initiative

1.5.1. Requirement(s) to be met in the short or long term including a detailed timeline for

roll-out of the implementation of the initiative

[The initiative addresses two core problems:

34 As referred to in Article 58(2), point (a) or (b) of the Financial Regulation.

EN 5 EN

low uptake of ZEV in corporate fleets (about 17% of new corporate car registrations,

8% for vans and 3.7% for lorries in the first half of 2025);

insufficient availability of affordable ZEV on the second-hand market, which hinders

a fair and inclusive transition for citizens and SMEs.

Given the high share of corporate vehicles in new registrations and their faster

turnover, the initiative is needed now to:

align corporate fleet electrification with 2030 and 2035 climate trajectories and the

long-term objective of almost all road vehicles being zero-emission by 2050;

provide a timely and credible demand-side counterpart to the CO₂ standards for cars

and vans and Alternative Fuels Infrastructure Regulation.]

[entry into force: 2027

start of obligations for Member States: 2030

intermediate milestones aligned with CO2 emission standards for 2030 and 2035]

1.5.2. Added value of EU involvement (it may result from different factors, e.g.

coordination gains, legal certainty, greater effectiveness or complementarities). For

the purposes of this section 'added value of EU involvement' is the value resulting

from EU action, that is additional to the value that would have been otherwise

created by Member States alone.

Reasons for action at EU level (ex-ante) [Corporate fleets often operate across

borders. National measures alone have led to:

- fragmented and inconsistent support frameworks for corporate ZEV (taxation,

incentives, non-fiscal measures)

- unequal conditions of competition and increased planning costs for cross-border

fleets;

weaker and uneven demand signals for manufacturers and infrastructure providers.

EU-level action provides:

• a coherent and predictable demand signal across the internal market, better

complementing EU-wide CO₂ standards and AFIR;

• reduced fragmentation and lower administrative and compliance costs for

cross-border operators;

• more equitable access to ZEV, including second-hand, across Member States;

• faster and more effective emissions reductions from high-mileage fleets than

uncoordinated national schemes.

EN 6 EN

1.5.3. Lessons learned from similar experiences in the past

[- the Clean Vehicles Directive, which showed that clear targets for public

procurement can accelerate ZEV uptake but only cover a limited share of the fleet

(mainly urban buses);

the CO₂ emission performance standards for light- and heavy-duty vehicles, which

successfully drive supply but require demand to materialise, especially in high-

mileage corporate segments;

national fiscal reforms and incentives for corporate vehicles, which demonstrate that

well-designed tax signals can rapidly change corporate fleet composition but are

currently fragmented and often still favour conventional vehicles.]

1.5.4. Compatibility with the multiannual financial framework and possible synergies with

other appropriate instruments

[The initiative is regulatory in nature and has no dedicated operational spending

component at EU level. It is compatible with the current MFF and:

relies on existing administrative and analytical capacity in the responsible services

for drafting, negotiation, monitoring and evaluation;

can draw, where relevant, on existing programmes (cohesion policy funds, RRF,

CEF, LIFE, InvestEU, Horizon Europe) that Member States may use, at their

discretion, to support infrastructure and fleet investments;

contributes to the implementation of the European Green Deal, the Clean Industrial

Deal and the Industrial Automotive Action Plan without requiring changes to their

respective budgets.]

1.5.5. Assessment of the different available financing options, including scope for

redeployment

[Given the absence of EU-level operational expenditure, no new budget lines,

instruments or own resources are required.

Limited administrative and IT needs on the Commission side (data handling,

analysis, evaluation) will be covered by redeployment within existing administrative

appropriations of the responsible DG.]

EN 7 EN

1.6. Duration of the proposal/initiative and of its financial impact

 limited duration

–  in effect from [DD/MM]YYYY to [DD/MM]YYYY

–  financial impact from YYYY to YYYY for commitment appropriations and

from YYYY to YYYY for payment appropriations.

 unlimited duration

– Implementation with a start-up period from 2030,

– followed by full-scale operation.

1.7. Method(s) of budget implementation planned

 Direct management by the Commission

–  by its departments, including by its staff in the Union delegations;

–  by the executive agencies

 Shared management with the Member States

 Indirect management by entrusting budget implementation tasks to:

–  third countries or the bodies they have designated

–  international organisations and their agencies (to be specified)

–  the European Investment Bank and the European Investment Fund

–  bodies referred to in Articles 70 and 71 of the Financial Regulation

–  public law bodies

–  bodies governed by private law with a public service mission to the extent that

they are provided with adequate financial guarantees

–  bodies governed by the private law of a Member State that are entrusted with

the implementation of a public-private partnership and that are provided with

adequate financial guarantees

–  bodies or persons entrusted with the implementation of specific actions in the

common foreign and security policy pursuant to Title V of the Treaty on

European Union, and identified in the relevant basic act

– bodies established in a Member State, governed by the private law of a

Member State or Union law and eligible to be entrusted, in accordance with

sector-specific rules, with the implementation of Union funds or budgetary

guarantees, to the extent that such bodies are controlled by public law bodies or

by bodies governed by private law with a public service mission, and are provided

with adequate financial guarantees in the form of joint and several liability by the

controlling bodies or equivalent financial guarantees and which may be, for each

action, limited to the maximum amount of the Union support.

Comments

EN 8 EN

2. MANAGEMENT MEASURES

2.1. Monitoring and reporting rules

[Monitoring builds on existing systems for vehicle registration and CO₂ monitoring,

avoiding duplicate data collection:]

[- Member States will annually extract and submit data from national vehicle

registers on the composition of corporate fleets (number of vehicles, categories, ZEV

shares) for large companies.

- Data will be transmitted via the central register used for CO₂ standards, maintained

by the European Environment Agency (EEA), using standardised digital templates.

- Processes established for handling of CO2 standards data will be reused to corporate

fleets data

- Additional information on energy use, second-hand markets and external costs will

be drawn from Eurostat energy statistics, EAFO and dedicated studies.

]

The Commission will use these data to:

monitor progress towards the specific objectives;

prepare periodic implementation reports;

- carry out an evaluation five years after application and every five years thereafter.]

2.2. Management and control system(s)

2.2.1. Justification of the budget implementation method(s), the funding implementation

mechanism(s), the payment modalities and the control strategy proposed

[Since no new EU spending programme is created, existing Commission internal

control systems are adequate for the limited administrative spending involved.

Any support that Member States provide to corporate fleets using EU funds (where

they choose to do so) will continue to be subject to the control frameworks of the

respective funding programmes.]

2.2.2. Information concerning the risks identified and the internal control system(s) set up

to mitigate them

[Key risks relate to:

data quality and completeness in Member States’ reporting;

heterogeneous implementation that could affect comparability.]

EN 9 EN

[They are mitigated through:

harmonised legal definitions (scope and vehicle categories) and clear reporting

obligations;

consistency checks and, where necessary, follow-up requests for clarification.

Financial-management risks for the EU budget are minimal, given the absence of

operational expenditure.]

2.2.3. Estimation and justification of the cost-effectiveness of the controls (ratio between

the control costs and the value of the related funds managed), and assessment of the

expected levels of risk of error (at payment & at closure)

[Controls focus on verification of administrative and statistical data, not on financial

transactions.

Costs of controls are expected to be very limited, relying on existing tools and

processes used for CO₂ monitoring and AFIR reporting.

The expected risk of error affecting the EU budget is negligible.]

2.3. Measures to prevent fraud and irregularities

[The Financial Regulation and existing internal control framework apply. Specific

measures include:

systematic quality checks of Member States’ data (internal consistency, comparisons

over time and across sources);

the possibility to request corrections or clarifications where discrepancies or

suspected misreporting are detected;

using established enforcement tools under sectoral legislation if needed.

As there is no EU financial support scheme attached to this Regulation, the risk of

fraud affecting EU funds is very low.]

EN 10 EN

3. ESTIMATED FINANCIAL IMPACT OF THE PROPOSAL/INITIATIVE

3.1. Heading(s) of the multiannual financial framework and expenditure budget

line(s) affected

• Existing budget lines

• The proposal does not affect operational expenditure under any MFF heading.

• Administrative costs of staff will be covered under existing Heading 7 – European

Public Administration appropriations of the responsible services. While studies,

IT adaptations and evaluation will be covered by the redeployment of the budget

of the responsible services.

In order of multiannual financial framework headings and budget lines.

Heading of

multiannual

financial

framework

Budget line Type of

expenditure Contribution

Number

Diff./Non-

diff.35

from

EFTA

countries 36

from

candidate

countries

and

potential

candidates 37

From

other

third

countries

other assigned

revenue

[XX.YY.YY.YY]

Diff./Non

-diff. YES/NO YES/NO YES/NO YES/NO

[XX.YY.YY.YY]

Diff./Non

-diff. YES/NO YES/NO YES/NO YES/NO

[XX.YY.YY.YY]

Diff./Non

-diff. YES/NO YES/NO YES/NO YES/NO

• New budget lines requested

In order of multiannual financial framework headings and budget lines.

Heading of

multiannual

financial

framework

Budget line Type of

expenditure Contribution

Number

Diff./Non-

diff.

from

EFTA

countries

from

candidate

countries

and

potential

candidates

from

other

third

countries

other assigned

revenue

[XX.YY.YY.YY]

Diff./Non

-diff. YES/NO YES/NO YES/NO YES/NO

35 Diff. = Differentiated appropriations / Non-diff. = Non-differentiated appropriations. 36 EFTA: European Free Trade Association. 37 Candidate countries and, where applicable, potential candidates from the Western Balkans.

EN 11 EN

[XX.YY.YY.YY]

Diff./Non

-diff. YES/NO YES/NO YES/NO YES/NO

[XX.YY.YY.YY]

Diff./Non

-diff. YES/NO YES/NO YES/NO YES/NO

EN 12 EN

3.2. Estimated financial impact of the proposal on appropriations

3.2.1. Summary of estimated impact on operational appropriations

–  The proposal/initiative does not require the use of operational appropriations

–  The proposal/initiative requires the use of operational appropriations, as explained below

3.2.1.1. Appropriations from voted budget

EUR million (to three decimal places)

Heading of multiannual financial framework Number

DG: <…….> Year Year Year Year TOTAL MFF

2021-2027 2024 2025 2026 2027

Operational appropriations

Budget line Commitments (1a) 0.000

Payments (2a) 0.000

Budget line Commitments (1b) 0.000

Payments (2b) 0.000

Appropriations of an administrative nature financed from the envelope of specific programmes

Budget line (3) 0.000

TOTAL appropriations

for DG <…….>

Commitments =1a+1b+3 0.000 0.000 0.000 0.000 0.000

Payments =2a+2b+3 0.000 0.000 0.000 0.000 0.000

DG: <…….> Year Year Year Year TOTAL MFF

2021-2027 2024 2025 2026 2027

Operational appropriations

Budget line Commitments (1a) 0.000

Payments (2a) 0.000

Budget line Commitments (1b) 0.000

EN 13 EN

Payments (2b) 0.000

Appropriations of an administrative nature financed from the envelope of specific programmes

Budget line (3) 0.000

TOTAL appropriations

for DG <…….>

Commitments =1a+1b+3 0.000 0.000 0.000 0.000 0.000

Payments =2a+2b+3 0.000 0.000 0.000 0.000 0.000

Year Year Year Year TOTAL MFF

2021-2027 2024 2025 2026 2027

TOTAL operational appropriations

Commitments (4) 0.000 0.000 0.000 0.000 0.000

Payments (5) 0.000 0.000 0.000 0.000 0.000

TOTAL appropriations of an administrative nature financed

from the envelope for specific programmes (6) 0.000 0.000 0.000 0.000 0.000

TOTAL appropriations under

HEADING <….> Commitments =4+6 0.000 0.000 0.000 0.000 0.000

of the multiannual financial framework Payments =5+6 0.000 0.000 0.000 0.000 0.000

Heading of multiannual financial

framework Number

DG: <…….> Year Year Year Year TOTAL MFF

2021-2027 2024 2025 2026 2027

Operational appropriations

Budget line Commitments (1a) 0.000

Payments (2a) 0.000

Budget line Commitments (1b) 0.000

EN 14 EN

Payments (2b) 0.000

Appropriations of an administrative nature financed from the envelope of specific programmes

Budget line (3) 0.000

TOTAL appropriations Commitments =1a+1b +3 0.000 0.000 0.000 0.000 0.000

for DG <…….> Payments =2a+2b+3 0.000 0.000 0.000 0.000 0.000

DG: <…….> Year Year Year Year TOTAL MFF

2021-2027 2024 2025 2026 2027

Operational appropriations

Budget line Commitments (1a) 0.000

Payments (2a) 0.000

Budget line Commitments (1b) 0.000

Payments (2b) 0.000

Appropriations of an administrative nature financed from the envelope of specific programmes

Budget line (3) 0.000

TOTAL appropriations Commitments =1a+1b +3 0.000 0.000 0.000 0.000 0.000

for DG <…….> Payments =2a+2b+3 0.000 0.000 0.000 0.000 0.000

Year Year Year Year TOTAL MFF

2021-2027 2024 2025 2026 2027

TOTAL operational appropriations

Commitments (4) 0.000 0.000 0.000 0.000 0.000

Payments (5) 0.000 0.000 0.000 0.000 0.000

TOTAL appropriations of an administrative nature financed

from the envelope for specific programmes (6) 0.000 0.000 0.000 0.000 0.000

EN 15 EN

TOTAL appropriations under

HEADING <….> Commitments =4+6 0.000 0.000 0.000 0.000 0.000

of the multiannual financial framework Payments =5+6 0.000 0.000 0.000 0.000 0.000

Year Year Year Year TOTAL MFF

2021-2027 2024 2025 2026 2027

• TOTAL operational appropriations (all

operational headings)

Commitments (4) 0.000 0.000 0.000 0.000 0.000

Payments (5) 0.000 0.000 0.000 0.000 0.000

• TOTAL appropriations of an administrative nature financed

from the envelope for specific programmes (all operational

headings)

(6) 0.000 0.000 0.000 0.000 0.000

TOTAL appropriations Under

Heading 1 to 6 Commitments =4+6 0.000 0.000 0.000 0.000 0.000

of the multiannual financial framework

(Reference amount) Payments =5+6 0.000 0.000 0.000 0.000 0.000

Heading of multiannual financial framework 7 ‘Administrative expenditure’

DG: <…….> Year Year Year Year TOTAL

MFF 2021-

2027 2024 2025 2026 2027

 Human resources 0.000 0.000 0.000 0.000 0.000

 Other administrative expenditure 0.000 0.000 0.000 0.000 0.000

TOTAL DG <…….> Appropriations 0.000 0.000 0.000 0.000 0.000

DG: <…….> Year Year Year Year TOTAL

MFF 2021-

2027 2024 2025 2026 2027

 Human resources 0.000 0.000 0.000 0.000 0.000

 Other administrative expenditure 0.000 0.000 0.000 0.000 0.000

EN 16 EN

TOTAL DG <…….> Appropriations 0.000 0.000 0.000 0.000 0.000

TOTAL appropriations under HEADING 7 of the multiannual financial

framework

(Total

commitments

= Total

payments)

0.000 0.000 0.000 0.000 0.000

EUR million (to three decimal places)

Year Year Year Year TOTAL MFF

2021-2027 2024 2025 2026 2027

TOTAL appropriations under HEADINGS 1 to 7 Commitments 0.000 0.000 0.000 0.000 0.000

of the multiannual financial framework Payments 0.000 0.000 0.000 0.000 0.000

3.2.1.2. Appropriations from external assigned revenues

EUR million (to three decimal places)

Heading of multiannual financial framework Number

DG: <…….> Year Year Year Year TOTAL MFF

2021-2027 2024 2025 2026 2027

Operational appropriations

Budget line Commitments (1a) 0.000

Payments (2a) 0.000

Budget line Commitments (1b) 0.000

Payments (2b) 0.000

Appropriations of an administrative nature financed from the envelope of specific programmes

Budget line (3) 0.000

TOTAL appropriations Commitments =1a+1b+3 0.000 0.000 0.000 0.000 0.000

EN 17 EN

for DG <…….> Payments =2a+2b+3 0.000 0.000 0.000 0.000 0.000

DG: <…….> Year Year Year Year TOTAL MFF

2021-2027 2024 2025 2026 2027

Operational appropriations

Budget line Commitments (1a) 0.000

Payments (2a) 0.000

Budget line Commitments (1b) 0.000

Payments (2b) 0.000

Appropriations of an administrative nature financed from the envelope of specific programmes

Budget line (3) 0.000

TOTAL appropriations

for DG <…….>

Commitments =1a+1b+3 0.000 0.000 0.000 0.000 0.000

Payments =2a+2b+3 0.000 0.000 0.000 0.000 0.000

Year Year Year Year TOTAL MFF

2021-2027 2024 2025 2026 2027

TOTAL operational appropriations

Commitments (4) 0.000 0.000 0.000 0.000 0.000

Payments (5) 0.000 0.000 0.000 0.000 0.000

TOTAL appropriations of an administrative nature financed

from the envelope for specific programmes (6) 0.000 0.000 0.000 0.000 0.000

TOTAL appropriations under

HEADING <….> Commitments =4+6 0.000 0.000 0.000 0.000 0.000

of the multiannual financial framework Payments =5+6 0.000 0.000 0.000 0.000 0.000

Heading of multiannual financial framework Number

DG: <…….> Year Year Year Year TOTAL MFF

EN 18 EN

2024 2025 2026 2027 2021-2027

Operational appropriations

Budget line Commitments (1a) 0.000

Payments (2a) 0.000

Budget line Commitments (1b) 0.000

Payments (2b) 0.000

Appropriations of an administrative nature financed from the envelope of specific programmes

Budget line (3) 0.000

TOTAL appropriations

for DG <…….>

Commitments =1a+1b+3 0.000 0.000 0.000 0.000 0.000

Payments =2a+2b+3 0.000 0.000 0.000 0.000 0.000

DG: <…….> Year Year Year Year TOTAL MFF

2021-2027 2024 2025 2026 2027

Operational appropriations

Budget line Commitments (1a) 0.000

Payments (2a) 0.000

Budget line Commitments (1b) 0.000

Payments (2b) 0.000

Appropriations of an administrative nature financed from the envelope of specific programmes

Budget line (3) 0.000

TOTAL appropriations

for DG <…….>

Commitments =1a+1b+3 0.000 0.000 0.000 0.000 0.000

Payments =2a+2b+3 0.000 0.000 0.000 0.000 0.000

Year Year Year Year TOTAL MFF

2021-2027 2024 2025 2026 2027

TOTAL operational appropriations

Commitments (4) 0.000 0.000 0.000 0.000 0.000

Payments (5) 0.000 0.000 0.000 0.000 0.000

EN 19 EN

TOTAL appropriations of an administrative nature financed

from the envelope for specific programmes (6) 0.000 0.000 0.000 0.000 0.000

TOTAL appropriations under

HEADING <….> Commitments =4+6 0.000 0.000 0.000 0.000 0.000

of the multiannual financial framework Payments =5+6 0.000 0.000 0.000 0.000 0.000

Year Year Year Year TOTAL MFF

2021-2027 2024 2025 2026 2027

• TOTAL operational appropriations (all

operational headings)

Commitments (4) 0.000 0.000 0.000 0.000 0.000

Payments (5) 0.000 0.000 0.000 0.000 0.000

• TOTAL appropriations of an administrative nature financed

from the envelope for specific programmes (all operational

headings)

(6) 0.000 0.000 0.000 0.000 0.000

TOTAL appropriations under Headings 1

to 6 Commitments =4+6 0.000 0.000 0.000 0.000 0.000

of the multiannual financial framework (Reference

amount) Payments =5+6 0.000 0.000 0.000 0.000 0.000

Heading of multiannual financial framework 7 ‘Administrative expenditure’

EUR million (to three decimal places)

DG: <…….> Year Year Year Year TOTAL

MFF 2021-

2027 2024 2025 2026 2027

 Human resources 0.000 0.000 0.000 0.000 0.000

 Other administrative expenditure 0.000 0.000 0.000 0.000 0.000

TOTAL DG <…….> Appropriations 0.000 0.000 0.000 0.000 0.000

EN 20 EN

DG: <…….> Year Year Year Year TOTAL

MFF 2021-

2027 2024 2025 2026 2027

 Human resources 0.000 0.000 0.000 0.000 0.000

 Other administrative expenditure 0.000 0.000 0.000 0.000 0.000

TOTAL DG <…….> Appropriations 0.000 0.000 0.000 0.000 0.000

TOTAL appropriations under HEADING 7 of the multiannual

financial framework

(Total

commitments

= Total

payments)

0.000 0.000 0.000 0.000 0.000

EUR million (to three decimal places)

Year Year Year Year TOTAL MFF

2021-2027 2024 2025 2026 2027

TOTAL appropriations under HEADINGS 1 to 7 Commitments 0.000 0.000 0.000 0.000 0.000

of the multiannual financial framework Payments 0.000 0.000 0.000 0.000 0.000

3.2.2. Estimated output funded from operational appropriations (not to be completed for decentralised agencies)

Commitment appropriations in EUR million (to three decimal places)

Indicate

objectives and

outputs



Year 2024

Year 2025

Year 2026

Year 2027

Enter as many years as necessary to show the

duration of the impact (see Section1.6) TOTAL

OUTPUTS

Type38

Avera

ge

cost

N o

Cost N o

Cost N o

Cost N o

Cost N

o

Cost N o

Cost N o

Cost Total

No

Total

cost

38 Outputs are products and services to be supplied (e.g. number of student exchanges financed, number of km of roads built, etc.).

EN 21 EN

SPECIFIC OBJECTIVE No 139…

- Output

- Output

- Output

Subtotal for specific objective No 1

SPECIFIC OBJECTIVE No 2 ...

- Output

Subtotal for specific objective No 2

TOTALS

39 As described in Section 1.3.2. ‘Specific objective(s)’

EN 22 EN

3.2.3. Summary of estimated impact on administrative appropriations

–  The proposal/initiative does not require the use of appropriations of an

administrative nature

–  The proposal/initiative requires the use of appropriations of an administrative

nature, as explained below

3.2.3.1. Appropriations from voted budget

VOTED APPROPRIATIONS Year Year Year Year TOTAL

2021 - 2027 2024 2025 2026 2027

HEADING 7

Human resources 0.000 0.000 0.000 0.000 0.000

Other administrative expenditure 0.000 0.000 0.000 0.000 0.000

Subtotal HEADING 7 0.000 0.000 0.000 0.000 0.000

Outside HEADING 7

Human resources 0.000 0.000 0.000 0.000 0.000

Other expenditure of an administrative nature 0.000 0.000 0.000 0.000 0.000

Subtotal outside HEADING 7 0.000 0.000 0.000 0.000 0.000

TOTAL 0.000 0.000 0.000 0.000 0.000

3.2.3.2. Appropriations from external assigned revenues

EXTERNAL ASSIGNED REVENUES Year Year Year Year TOTAL

2021 - 2027 2024 2025 2026 2027

HEADING 7

Human resources 0.000 0.000 0.000 0.000 0.000

Other administrative expenditure 0.000 0.000 0.000 0.000 0.000

Subtotal HEADING 7 0.000 0.000 0.000 0.000 0.000

Outside HEADING 7

Human resources 0.000 0.000 0.000 0.000 0.000

Other expenditure of an administrative nature 0.000 0.000 0.000 0.000 0.000

Subtotal outside HEADING 7 0.000 0.000 0.000 0.000 0.000

TOTAL 0.000 0.000 0.000 0.000 0.000

3.2.3.3. Total appropriations

TOTAL

VOTED APPROPRIATIONS

+

EXTERNAL ASSIGNED REVENUES

Year Year Year Year TOTAL

2021 -

2027 2024 2025 2026 2027

HEADING 7

Human resources 0.000 0.000 0.000 0.000 0.000

Other administrative expenditure 0.000 0.000 0.000 0.000 0.000

Subtotal HEADING 7 0.000 0.000 0.000 0.000 0.000

Outside HEADING 7

Human resources 0.000 0.000 0.000 0.000 0.000

EN 23 EN

Other expenditure of an administrative nature 0.000 0.000 0.000 0.000 0.000

Subtotal outside HEADING 7 0.000 0.000 0.000 0.000 0.000

TOTAL 0.000 0.000 0.000 0.000 0.000

The appropriations required for human resources and other expenditure of an administrative nature

will be met by appropriations from the DG that are already assigned to management of the action

and/or have been redeployed within the DG, together, if necessary, with any additional allocation

which may be granted to the managing DG under the annual allocation procedure and in the light of

budgetary constraints.

3.2.4. Estimated requirements of human resources

–  The proposal/initiative does not require the use of human resources

–  The proposal/initiative requires the use of human resources, as explained

below

3.2.4.1. Financed from voted budget

Estimate to be expressed in full-time equivalent units (FTEs)

VOTED APPROPRIATIONS Year Year Year Year

2024 2025 2026 2027

 Establishment plan posts (officials and temporary staff)

20 01 02 01 (Headquarters and Commission’s Representation Offices) 0 0 0 0

20 01 02 03 (EU Delegations) 0 0 0 0

01 01 01 01 (Indirect research) 0 0 0 0

01 01 01 11 (Direct research) 0 0 0 0

Other budget lines (specify) 0 0 0 0

• External staff (inFTEs)

20 02 01 (AC, END from the ‘global envelope’) 0 0 0 0

20 02 03 (AC, AL, END and JPD in the EU Delegations) 0 0 0 0

Admin. Support

line [XX.01.YY.YY]

- at Headquarters 0 0 0 0

- in EU Delegations 0 0 0 0

01 01 01 02 (AC, END - Indirect research) 0 0 0 0

01 01 01 12 (AC, END - Direct research) 0 0 0 0

Other budget lines (specify) - Heading 7 0 0 0 0

Other budget lines (specify) - Outside Heading 7 0 0 0 0

TOTAL 0 0 0 0

3.2.4.2. Financed from external assigned revenues

EXTERNAL ASSIGNED REVENUES Year Year Year Year

2024 2025 2026 2027

 Establishment plan posts (officials and temporary staff)

20 01 02 01 (Headquarters and Commission’s Representation Offices) 0 0 0 0

20 01 02 03 (EU Delegations) 0 0 0 0

01 01 01 01 (Indirect research) 0 0 0 0

01 01 01 11 (Direct research) 0 0 0 0

EN 24 EN

Other budget lines (specify) 0 0 0 0

• External staff (in full time equivalent units)

20 02 01 (AC, END from the ‘global envelope’) 0 0 0 0

20 02 03 (AC, AL, END and JPD in the EU Delegations) 0 0 0 0

Admin. Support

line [XX.01.YY.YY]

- at Headquarters 0 0 0 0

- in EU Delegations 0 0 0 0

01 01 01 02 (AC, END - Indirect research) 0 0 0 0

01 01 01 12 (AC, END - Direct research) 0 0 0 0

Other budget lines (specify) - Heading 7 0 0 0 0

Other budget lines (specify) - Outside Heading 7 0 0 0 0

TOTAL 0 0 0 0

3.2.4.3. Total requirements of human resources

TOTAL VOTED APPROPRIATIONS

+

EXTERNAL ASSIGNED REVENUES

Year Year Year Year

2024 2025 2026 2027

 Establishment plan posts (officials and temporary staff)

20 01 02 01 (Headquarters and Commission’s Representation Offices) 0 0 0 0

20 01 02 03 (EU Delegations) 0 0 0 0

01 01 01 01 (Indirect research) 0 0 0 0

01 01 01 11 (Direct research) 0 0 0 0

Other budget lines (specify) 0 0 0 0

• External staff (in full time equivalent units)

20 02 01 (AC, END from the ‘global envelope’) 0 0 0 0

20 02 03 (AC, AL, END and JPD in the EU Delegations) 0 0 0 0

Admin. Support

line

[XX.01.YY.YY]

- at Headquarters 0 0 0 0

- in EU Delegations 0 0 0 0

01 01 01 02 (AC, END - Indirect research) 0 0 0 0

01 01 01 12 (AC, END - Direct research) 0 0 0 0

Other budget lines (specify) - Heading 7 0 0 0 0

Other budget lines (specify) - Outside Heading 7 0 0 0 0

TOTAL 0 0 0 0

For the purpose of estimating workload and staff needs, you may use the guidance on workload

assessment prepared by DG HR)

[Considering the overall strained situation in Heading 7, in terms of both staffing and the level of

appropriations, the human resources required will be met by staff from the DG who are already

assigned to the management of the action and/or have been redeployed within the DG or other

Commission services.]

Please note that such exception needs to be agreed with central services before the launch of the ISC)

The staff required to implement the proposal (in FTEs):

To be covered by

current staff

available in the

Exceptional additional staff*

EN 25 EN

Commission

services

To be financed

under Heading 7

or Research

To be financed

from BA line

To be financed

from fees

Establishment

plan posts

N/A

External staff

(CA, SNEs, INT)

*Description of tasks to be carried out by:

Officials and temporary staff

External staff

3.2.5. Overview of estimated impact on digital technology-related investments

Compulsory: the best estimate of the digital technology-related investments entailed

by the proposal/initiative should be included in the table below.

Exceptionally, when required for the implementation of the proposal/initiative, the

appropriations under Heading 7 should be presented in the designated line.

The appropriations under Headings 1-6 should be reflected as “Policy IT expenditure

on operational programmes”. This expenditure refers to the operational budget to be

used to re-use/ buy/ develop IT platforms/ tools directly linked to the implementation

of the initiative and their associated investments (e.g. licences, studies, data storage

etc). The information provided in this table should be consistent with details

presented under Section 4 “Digital dimensions”.

TOTAL Digital and IT appropriations

Year Year Year Year TOTAL

MFF

2021 -

2027 2024 2025 2026 2027

HEADING 7

IT expenditure (corporate) 0.000 0.000 0.000 0.000 0.000

Subtotal HEADING 7 0.000 0.000 0.000 0.000 0.000

Outside HEADING 7

Policy IT expenditure on operational programmes

0.000 0.000 0.000 0.000 0.000

Subtotal outside HEADING 7 0.000 0.000 0.000 0.000 0.000

TOTAL 0.000 0.000 0.000 0.000 0.000

3.2.6. Compatibility with the current multiannual financial framework

The proposal/initiative:

–  can be fully financed through redeployment within the relevant heading of the

multiannual financial framework (MFF)

EN 26 EN

–  requires use of the unallocated margin under the relevant heading of the MFF

and/or use of the special instruments as defined in the MFF Regulation

–  requires a revision of the MFF

3.2.7. Third-party contributions

The proposal/initiative:

–  does not provide for co-financing by third parties

–  provides for the co-financing by third parties estimated below:

Appropriations in EUR million (to three decimal places)

Year 2024

Year 2025

Year 2026

Year 2027

Total

Specify the co-financing body

TOTAL appropriations co-

financed

3.3. Estimated impact on revenue

–  The proposal/initiative has no financial impact on revenue.

–  The proposal/initiative has the following financial impact:

–  on own resources

–  on other revenue

–  please indicate, if the revenue is assigned to expenditure lines

EUR million (to three decimal places)

Budget revenue line:

Appropriations

available for the

current financial

year

Impact of the proposal/initiative40

Year 2024 Year 2025 Year 2026 Year 2027

Article ………….

For assigned revenue, specify the budget expenditure line(s) affected.

Other remarks (e.g. method/formula used for calculating the impact on revenue or

any other information).

4. DIGITAL DIMENSIONS

4.1. Requirements of digital relevance

The initiative is digital by default, as it requires fully digital reporting by Member States of

40 As regards traditional own resources (customs duties, sugar levies), the amounts indicated must be net

amounts, i.e. gross amounts after deduction of 20% for collection costs.

EN 27 EN

corporate fleet data in machine-readable formats, promotes the re-use of existing public-

sector data (national vehicle registers, CO₂ monitoring, AFIR reporting, energy statistics)

and supports interoperable data exchange between national authorities, the Commission, the

EEA and EU-level platforms (e.g. EAFO).

•

4.2. Data

[The Regulation mainly relies on aggregated, non-personal data for corporate vehicle

registrations by category and powertrain. Where Member States rely on data at national

level, these are handled according to EU data-protection rules and are not transmitted in

identifiable form to the Commission.]

4.3. Digital solutions

4.4. Interoperability assessment

4.5. Measures to support digital implementation

[ The proposal builds on and enhances existing digital solutions:

- reuse and incremental adaptation of tools for CO₂ monitoring, AFIR

implementation and EAFO;

- alignment of concepts and data models with existing vehicle and emissions

legislation;

- electronic interfaces for data exchange using standard formats.]

[ To support effective and proportionate implementation, the Commission will:

- develop guidance and standard templates for digital reporting by Member

States;

- provide technical support where appropriate, making use of existing support

instruments;

- explore integration of corporate-fleet information into EAFO and related

platforms, to improve transparency and analytical use of the data;

- ensure that any IT adaptations comply with corporate IT governance,

cybersecurity and data-protection requirements.]

•

EN EN

EUROPEAN COMMISSION

Strasbourg, 16.12.2025

COM(2025) 994 final/2

ANNEX

ANNEX

to the

Proposal for a Regulation of the European Parliament and of the Council

on clean corporate vehicles

{SEC(2025) 994 final} - {SWD(2025) 1060 final} - {SWD(2025) 1061 final}

EN 1 EN

ANNEX

Table 1: Minimum targets for the share of zero emission vehicles and targets for the

combined shares of zero- and low-emission vehicles in yearly new registrations of

corporate cars by large undertakings

Member State Target for the

combined shares

of zero- and low-

emission vehicles,

from 2030

Minimum target

for the share of

zero-emission

vehicles, from

2030

Target for the

combined

shares of

zero- and low-

emission

vehicles, from

2035

Minimum target

for the share of

zero-emission

vehicles, from

2035

Austria 90% 58% 95% 95%

Belgium 90% 58% 95% 95%

Bulgaria 48% 31% 67% 56%

Croatia 48% 31% 67% 56%

Cyprus 55% 36% 76% 64%

Czechia 55% 36% 76% 64%

Denmark 90% 58% 95% 95%

Estonia 55% 36% 76% 64%

Finland 83% 54% 95% 95%

France 69% 45% 95% 80%

Germany 83% 54% 95% 95%

Greece 48% 31% 67% 56%

Hungary 48% 31% 67% 56%

Ireland 90% 58% 95% 95%

Italy 69% 45% 95% 80%

Latvia 48% 31% 67% 56%

Lithuania 48% 31% 67% 56%

Luxembourg 90% 58% 95% 95%

Malta 69% 45% 95% 80%

Netherlands 90% 58% 95% 95%

Poland 48% 31% 67% 56%

Portugal 48% 31% 67% 56%

Romania 48% 31% 67% 56%

Slovakia 48% 31% 67% 56%

Slovenia 55% 36% 76% 64%

Spain 55% 36% 76% 64%

Sweden 90% 58% 95% 95%

EN 2 EN

Table 2: Minimum targets for the share of zero emission vehicles and targets for the

combined shares of zero- and low-emission vehicles in yearly new registrations of

corporate vans by large undertakings

Member State Target for the

combined shares

of zero- and low-

emission

vehicles, from

2030

Minimum target

for the share of

zero-emission

vehicles, from

2030

Target for the

combined

shares of zero-

and low-

emission

vehicles, from

2035

Minimum target

for the share of

zero-emission

vehicles, from

2035

Austria 52% 47% 95% 95%

Belgium 52% 47% 95% 95%

Bulgaria 28% 25% 67% 56%

Croatia 28% 25% 67% 56%

Cyprus 32% 29% 76% 64%

Czechia 32% 29% 76% 64%

Denmark 52% 47% 95% 95%

Estonia 32% 29% 76% 64%

Finland 48% 43% 95% 95%

France 40% 36% 95% 80%

Germany 48% 43% 95% 95%

Greece 28% 25% 67% 56%

Hungary 28% 25% 67% 56%

Ireland 52% 47% 95% 95%

Italy 40% 36% 95% 80%

Latvia 28% 25% 67% 56%

Lithuania 28% 25% 67% 56%

Luxembourg 52% 47% 95% 95%

Malta 40% 36% 95% 80%

Netherlands 52% 47% 95% 95%

Poland 28% 25% 67% 56%

Portugal 28% 25% 67% 56%

Romania 28% 25% 67% 56%

Slovakia 28% 25% 67% 56%

Slovenia 32% 29% 76% 64%

Spain 32% 29% 76% 64%

Sweden 52% 47% 95% 95%

    Resolutsiooni liik: Riigikantselei resolutsioon Viide: Kliimaministeerium /  / ; Riigikantselei /  / 2-5/26-00034

Resolutsiooni teema: Ettepanek: ettevõtete sõidukiparkide määrus (COM (2025) 994) 

Adressaat: Kliimaministeerium Ülesanne: Tulenevalt Riigikogu kodu- ja töökorra seaduse § 152` lg 1 p 2 ning Vabariigi Valitsuse reglemendi § 3 lg 4 palun valmistada ette Vabariigi Valitsuse seisukoha ja otsuse eelnõu järgneva algatuse kohta, kaasates seejuures olulisi huvigruppe ja osapooli: - Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on clean corporate vehicles, COM(2025)994

EISi toimiku nr: 26-0001 Tähtaeg: 30.01.2026

Adressaat: Majandus- ja Kommunikatsiooniministeerium, Rahandusministeerium, Regionaal- ja Põllumajandusministeerium Ülesanne: Palun esitada oma sisend Kliimaministeeriumile seisukohtade kujundamiseks antud eelnõu kohta (eelnõude infosüsteemi (EIS) kaudu). Tähtaeg: 22.01.2026

Lisainfo: Eelnõu on kavas arutada valitsuse 12.02.2026 istungil ja Vabariigi Valitsuse reglemendi § 6 lg 6 kohaselt sellele eelneval nädalal (04.02.2026) EL koordinatsioonikogus. Esialgsed materjalid EL koordinatsioonikoguks palume esitada hiljemalt 30.01.2026. 

Kinnitaja: Merli Vahar, Euroopa Liidu asjade direktori asetäitja Kinnitamise kuupäev: 08.01.2026 Resolutsiooni koostaja: Sandra Metste [email protected],  

.

08.01.2026

Ettepanek: ettevõtete sõidukiparkide määrus (COM (2025) 994)

Otsuse ettepanek koordinatsioonikogule

Kujundada seisukoht

Kaasvastutaja sisendi tähtpäev 22.01.2026

KOKi esitamise tähtpäev 4.02.2026

VV esitamise tähtpäev 12.02.2026

Vastutav ministeerium: Kliimaministeerium

Kaasvastutajad: Majandus- ja Kommunikatsiooniministeerium, Regionaal- ja Põllumajandusministeerium, Rahandusministeerium

Seisukoha valitsusse toomise alus ja põhjendus

Algatuse vastuvõtmisega kaasneks oluline majanduslik või sotsiaalne mõju (RKKTS § 152¹ lg 1 p 2);

Sisukokkuvõte

Euroopa Komisjon avaldas 16.12.25 autotööstuse paketi, mille eesmärk on tagada Euroopa autotööstuse üleminek puhtale liikuvusele.

Paketi osana avaldati ettevõtete sõidukiparkide määruse ehk nn corporate fleets eelnõu (COM (2025) 994).

Määruse eelnõus seatakse kohustuslikud liikmesriikide põhised eesmärgid null- ja madala heitega sõidukite osakaalu kohta suurte ettevõtete poolt registreeritavates uutes sõiduautodes ja kaubikutes.

Liikmesriigid saavad ise kujundada eesmärkide täitmiseks vajalikud meetmed (nt null-või madala heitega autodele maksusoodustused, soodsamad maantemaksud, taksode ja sõidujagamisteenuste litsentsitingimused, laadimispunktide kättesaadavus, eelisjärjekorras parkimine). Komisjonile peavad liikmesriigid esitama riikliku meetmete kava. Meetmete kavandamist toetab ka samas autotööstuse paketis avaldatud omnibus eelnõu, millega luuakse uus

2

sõidukikategooria väiksematele elektrisõidukitele, lihtsustades meetmete suunamist väikeste elektriautode kasutuselevõtuks ELis.

Lisaks ettevõtete sõidukiparkide ja lihtsustamise eelnõudele esitati autotööstuse paketis ka autode ja kaubikute CO2 standardite määruse ülevaatamine, sõidukite märgistamise direktiivi ülevaatus ja akude teatis (Battery Booster).

Eesmärgid Eesti peab ettepaneku kohaselt saavutama suurettevõtete registreeritavate uute null- ja madala heitega sõiduautode osakaaluks 55% 2030. aastaks ja 76% 2035. aastaks.

Sellest nullemissiooniga autode miinimumosakaal on Eesti jaoks 36% 2030. aastaks ja 64% 2035. aastaks.

Sarnased kohustuslikud osakaalud tuleb saavutada ka suurettevõtete registreeritavate uute kaubikute puhul: null- ja madala heitega kaubikute osakaalu eesmärgid Eestile 2030. aastaks on 29% ja 2035. aastaks 76%.

Sellest nullemissiooniga kaubikute miinimumosakaal on 32% 2030. aastaks ja 64% 2035. aastaks. Riikidel lubatakse eelnõu kohaselt alates 2028. aastast rahalisi toetusi anda vaid EL- s valmistatud null- või madala heitega sõidukite soetamise puhul. Komisjonile antakse eelnõus volitus sätestada delegeeritud aktiga kriteeriumid, mis määratlevad, kas auto on ’valmistatud Euroopa Liidus’.

Määruses käsitletud heiteta või vähese heitega sõiduk all mõeldakse sõiduautot või väike tarbesõidukit, mille summutist tuleva kohaselt määratud CO2-heite kogus on 0–50 g/km.

Suurettevõtjad on ettevõtjad, kes oma bilansipäeval ületavad kolme järgmise kriteeriumi seast vähemalt kahte piirmäära: a) bilansimaht: 25 000 000 eurot; b) netokäive: 50 000 000 eurot;

3

c) keskmine töötajate arv aruandeaasta jooksul: 250. Kas EL algatus reguleerib karistusi või haldustrahve? Ei Kas nähakse ette uue asutuse loomine (järelevalvelised või muud asutused)? Ei

Kas lahenduse rakendamine vajab IT-arendusi? Vajab täiendavat analüüsi.

Mõju ja sihtrühm

Majandus

Ettevõtlus – Majanduslik mõju kaasneb suurematele ettevõtjatele, kes omavad sõidukiparki, eelkõige transpordiettevõtjatele, kellele liikmesriigid suunavad eesmärkide täitmiseks vajalikke meetmeid, sh võimalikke rahalisi toetusi madala heitega sõidukite eelistamiseks. Samuti kaasneb mõju sõidukite edasimüüjatele.

Halduskoormus – Komisjoni ettepanekus pakutud lahendusega kaasneb mõju riigi ametiasutuste halduskoormusele seoses eelnõus sätestatud %-liste eesmärkide täitmise kontrollimise ning Euroopa Komisjonile iga-aastase esitamisega alates 2031. aastast ja samuti riikliku meetmete kava esitamisega iga 2 tagant alates 2028. aastast. Vajalik võib olla sõidukiregistri ja äriregistri andmekogudega seotud IT arendus. Samuti kaasneb riigiasutustele koormus seoses meetmete väljatöötamisega, mis motiveeriks suuri ettevõtteid oma sõidukipargis madala või nullheitega sõidukeid eelistama.

Keskkond

Kliimamuutused – Mõjutatud sihtrühmadeks on elanikud ja ettevõtjad. Muudatuse rakendamisega kaasneb oluline mõju EL-s seatud kliimaeesmärkide elluviimisele läbi maanteetranspordi süsinikuheite vähendamise, samuti kaasneb mõju tööstuse konkurentsivõime eesmärkide saavutamisele.

Riigivalitsemine

Riigieelarve

Kas lahendusega kaasneb mõju riigieelarve kuludele? Vajab täiendavat analüüsi.

Kaasamine

Kaasata kõik asjassepuutuvad partnerid ja huvirühmad.