The Cédula de Operación Anual (COA) is a mandatory environmental reporting instrument for fixed sources under state jurisdiction. It allows local authorities to evaluate the environmental performance of companies in terms of emissions, waste, discharges, resource consumption, among other aspects.
In several states, the deadline for its presentation for fiscal year 2024 is April 30, 2025. Such is the case of states such as Aguascalientes, Coahuila, Nuevo León and Querétaro, among others.
General content of the state COA
Although requirements may vary by local law, the state COA usually must include information on:
- Atmospheric emissions
- Wastewater discharges
- Waste generation and management
- Water and energy consumption
- Fulfillment of obligations derived from local authorizations
Federal COA: dates and differences
For fixed sources under federal jurisdiction, the obligation to submit the federal COA remains in force. The report must be submitted through SEMARNAT’s COA Web platform between March 1 and June 30, 2025. This version applies, among other cases, to facilities that have a Single Environmental License (LAU).
Recommendation
The owners of industrial establishments are urged to:
- Confirm whether they are required to file a state or federal COA.
- Verify the applicable deadlines and formats before the corresponding environmental authority.
- Prepare in advance the required information
The timely compliance with this obligation avoids administrative sanctions and ensures the continuity of other environmental procedures.
At Vega Guerrero & Asociados, we support your company in the timely compliance of its environmental obligations, including the preparation and filing of the state and federal Cédula de Operación Anual (COA).
Do you have doubts about the applicable deadlines or requirements? Contact us to receive personalized advice and ensure the regulatory compliance of your operation.
