Proof of Sustainability (PoS) and Proof of Compliance (PoC) under FuelEU Maritime and EU ETS

The FuelEU Maritime Regulation and the EU ETS both rely heavily on fuel-level data to determine compliance and reward the uptake of sustainable fuels. Yet as shipping companies begin to implement these requirements, one of the most pressing questions is practical: how should a shipping company demonstrate that a delivered fuel complies with the GHG intensity thresholds or even qualifies as a renewable fuel of non-biological origin (RFNBO)?

Proof of Sustainability (PoS) and Proof of Compliance (PoC)

Compliance under both FuelEU and the EU ETS depends on verified GHG and sustainability characteristics of the fuels used on board. The key document in this context is the Proof of Sustainability (PoS). This is a certification issued in accordance with the Renewable Energy Directive (RED) framework and includes core information such as the fuel's production pathway, GHG emission factor (E-value), and lower calorific value (LCV).

Where the original PoS is retained by the fuel supplier for compliance with a national mandate (e.g. to meet blending obligations under RED) or due to, for example, the well-known, Dutch HBE incentive scheme, a separate but equivalent document, the Proof of Compliance (PoC), may be issued to the shipping company. The PoC is supposed to mirror the information in the original PoS and is intended solely for use under FuelEU and EU ETS.

Regardless of which document is used, the verifier must be able to confirm that the fuel meets the applicable sustainability and GHG reduction criteria. If neither a PoS nor PoC is available, or if these documents are incomplete or unverifiable, the fuel is treated as fossil under both regulations, resulting in non-compliance.

Current and Future Procedures

Until the Union database for renewable and low-carbon fuels is fully operational, documentation must be exchanged manually. Under the current interim solution, the PoS or PoC is delivered as a digital file (e.g. PDF) from the supplier to the shipping company, who then stores and submits it to their verifier as part of their annual reporting.

Once the database is operational, the process will become integrated. PoS certificates and transaction-level data will be entered into the Union database and linked to the relevant deliveries. Verifiers will access this data directly through the system. This will provide a fully traceable chain of custody, reduce errors, and improve the overall integrity of the compliance frameworks.

Even under the interim setup, all relevant documentation must be complete, verifiable, and traceable.

Implications of Missing or Invalid Documents

The consequences of failing to provide a valid PoS or PoC are significant. The fuel in question will be assigned the default fossil emission factor, regardless of its actual characteristics. This can result in artificially high GHG intensity values, leading to:

• Missed eligibility for RFNBO multipliers under FuelEU.

• A higher reported intensity compared to the regulatory target, triggering compliance deficits and potential penalties.

• The risk of undermining pooling arrangements if one vessel's fuel cannot be verified.

For low- and zero-carbon fuels to count toward compliance, documentation must be not only accurate, but also aligned with RED-recognised certification schemes. The verifier will check these as part of the compliance assessment under both Article 16 of FuelEU and ETS MRV.

Disclaimer

While the Report of ESSF SAPS on Fuel Certification outlines the potential ability to use a PoC instead of a PoS, for example, in the case of HBE-incentivized biofuels bunkered in Rotterdam, it also states "This document has not been

approved by any of the members of the ESSF group nor by the European Commission. Instead, it serves as a working draft for possible guidelines Fuel Certification Guidelines." In fact, up until the publication date of this newsletter, there has been no official statement by the European Commission allowing the use of HBE-incentivized biofuel for FuelEU compliance. The BetterSea Team believes that this is a matter of when rather than if, but it is worthwhile to state that currently the risk is higher when using such biofuels.

Conclusion

The above outlines a foundational aspect of maritime decarbonisation under EU law: fuels are only as compliant as the paperwork that supports them.

Until the Union database is fully deployed, the onus remains on shipping companies to ensure that each alternative fuel delivery is accompanied by a compliant PoS or PoC, and that all key data, LCV, E-value, and corresponding production pathway, is clearly documented and verifiable.

If your current procedures do not yet ensure this, now is the time to adapt. The transition to FuelEU compliance is not only about fuels, but about systems, certification, and credible verification.

BetterSea's FuelEU Maritime Platform helps you in finding the best compliance pathway considering all complexities of FuelEU. Utilising alternative fuels is too tricky or the fuels are simply not available in the ports you sail to? Check out our FuelEU Pooling Marketplace for effortless and fast compliance. It provides you with a fast, streamlined, end-to-end process covering all potential compliance options, including external pooling and surplus trading. Book a demo below and get access afterwards!

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Stay tuned for more insights on navigating maritime decarbonisation compliance in our upcoming newsletters. If you have any questions or need further guidance, feel free to reach out!

Best regards,

The BetterSea Team

Contact Us: info@bettersea.tech

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