The Annual Operation Schedule (COA, in Spanish) is the administrative instrument through which the Mexican Government, through the Ministry of Environment and Natural Resources (SEMARNAT) allows the registration of emissions and transfers of establishments subject to federal jurisdiction reporting, ie: fixed sources of federal jurisdiction, large generators of hazardous waste, providers of waste management services, those that discharge wastewater to receiving bodies that are national waters and those that generate 25,000 tons or more of Carbon Dioxide Equivalent (tCO₂e) of Greenhouse Compounds and Gases emissions from the productive sectors established in the Regulations of the General Law on Climate Change regarding the National Registry of Emissions (RENE).

The reporting period for the COA corresponding to 2023 ends next June 30, and no extension has been established for its submission. It is important to make this filing on time, since, according to SEMARNAT, 70 percent of the certificates are filed during June, which could lead to an eventual saturation of the system enabled for this end.

To avoid fines and requirements, it is important to file the information corresponding to the emissions and transfers of pollutants that are registered in the different sections of the COA, according to the environmental obligations of the applicable establishment, pursuant to the activities of 2023.

More information and support materials provided by SEMARNAT are available at:

Should you have any questions or comments regarding this publication, or if you require legal advice related to the compliance with this obligation, please do not hesitate to contact us.


Environmental Law

Carlos Ávila / [email protected]

Juan S. Vázquez / [email protected]

Fernando Holguín / [email protected]

Marcela Villatoro / [email protected]



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