Non-ETS is understood as a part of the domestic greenhouse gas emissions that are not covered by the European Union Emission Trading Scheme (EU ETS). Non-ETS emissions include the following sectors: transport, agriculture, waste, industrial emissions outside the EU ETS and the municipal and housing sector with buildings, small sources, households, services, etc. The volume of the non-ETS emissions in Poland is more or less similar to the volume of the EU ETS emissions, whereas within the entire European Union the share of the non-ETS emissions accounts for approx. 55% of the total emissions.

The necessity to reduce emissions in the non-ETS sectors results from the adoption of the EU`s climate and energy policy framework for 2020. Unlike the EU ETS, which directly concerns the volume of emissions from individual installations, non-ETS emissions are determined at the level of the EU Member States. The national targets for Poland are as following: +14% compared to 2005 in the 2013-2020 period and -7% compared to 2005 in the 2021-2030 period. Due to the fact that non-ETS deals with national emissions, annual reporting and non-ETS compliance is the responsibility of the Government.