Service 05 ยท Carbon and emissions
Emissions figures you can show your working for.
We collect your activity data, choose emission factors with their sources, prepare your NGER report for SAGERS, and keep an evidence trail your independent verifier can follow. Every reported figure keeps its source, method, factor and date.
Who it is for
Three reasons a business needs its emissions in order
Whether you report to the state, pay carbon tax or answer a customer's supplier questionnaire, the work starts in the same place: activity data you can trace.
Registered data providers
NGER reporters
Businesses registered under the National Greenhouse Gas Emission Reporting Regulations, reporting each year through SAGERS on the National Atmospheric Emissions Inventory System.
Due 31 March
Liable facilities
Carbon tax payers
Entities liable under the Carbon Tax Act. We keep the activity and emissions data behind the account organised for the tax practitioner who files it.
Due July, by the second-last working day
Suppliers
Asked by a customer
Suppliers asked by a corporate or international buyer for emissions data, who need numbers with sources rather than estimates without them.
Due When your customer asks
What you get
Data, factors and the trail between them
- Boundary and sources. Which sites, activities and emission sources are in scope, written down with the reason.
- Activity data collection. Fuel, electricity, distance and process data gathered from your records, each entry keeping its source document.
- Emission factors with sources. Factors chosen with reference to the GHG Protocol and IPCC 2006 methods, with the factor version recorded.
- NGER preparation. Your report prepared for submission through SAGERS by 31 March.
- Carbon tax data support. The supporting data your tax practitioner needs for the carbon tax account, kept in one place. We do not prepare returns or give tax advice.
- Evidence for your verifier. A time-stamped change history and the evidence organised for review by your independent third-party verifier.
What we need from you
Records you already keep
- Fuel purchases and consumption by site and vehicle
- Electricity bills or meter readings
- Fleet distance records or telematics exports
- Process and production data where it drives emissions
- Your NGER registration and last submission, if you report
- Any customer questionnaire you need to answer
Send documents through the engagement, not through this website. The site does not accept uploads.
Deadlines
The emissions year
| When | What |
|---|---|
| 31 March | NGER report for the previous calendar year, through SAGERS. Next: 31 March 2027 for 2026 data. |
| July, by the second-last working day | Carbon tax account and payment on SARS eFiling, filed by your tax practitioner |
| All year | Activity data captured monthly, so the year-end report is a review, not a scramble |
For planning only. Regulators set these dates and can move them; confirm on the DFFE and SARS sites. Phase 2 of the carbon tax began on 1 January 2026.
Linked platform
Emissions evidence ledger
An evidence ledger for your emissions data. Entries are append-only and provenance-stamped: every activity record keeps its source, method and factor, and corrections never overwrite history. Built first for fleet activity, with published emission factors and monthly emissions reports.
Records evidence for third-party verification. It does not create, sell or claim carbon credits or offsets. Available on request; the demo runs on synthetic data.
About the ledgerQuestions
What finance and operations teams ask first
Do you file our carbon tax return?
No. We do not prepare tax returns or give tax advice. We keep the activity and emissions data behind the account organised for the tax practitioner who files it.
Can you sell us carbon credits or offsets?
No. We do not deal in carbon credits or offsets, and the emissions evidence ledger does not create any. It records evidence for third-party verification.
Are our emissions verified once you are done?
Not by us. We organise the evidence for review by the independent third-party verifier you appoint. Only that verifier can state that figures are verified, and for what scope and period.
Which method do you use?
We work with reference to the GHG Protocol and the IPCC 2006 guidelines, and the NGER methodology where you report under the Regulations. The method and factor behind each figure are recorded.
A customer sent us a supplier questionnaire. Can you help?
Yes. We collect the activity data behind the answers, so each figure you send has a source you can show if the customer asks.
What we do and don't do
We record evidence. Others verify and file.
We collect and organise emissions evidence. Independent verifiers verify it, DFFE receives NGER reports, and your tax practitioner files the carbon tax account. We do not give tax advice and we do not deal in carbon credits or offsets.
Talk to an emissions consultant
Tell us whether you report under NGER, pay carbon tax, or have a customer asking for data.