For an SME, a scope 1 and 2 assessment costs around €4,000 to €7,000 excluding VAT, compared with €10,000 to €30,000 excluding VAT with scope 3 handled using physical data. Adding it afterwards often means restarting an assignment with real collection (purchases, freight, travel, capital goods). In a case followed by Celsius, an industrial mid-cap paid €9,000 excluding VAT for a scope 1 and 2 BEGES, then €17,000 excluding VAT for catch-up work, meaning €26,000 excluding VAT instead of €14,000 excluding VAT for a full initial assessment.
Read the source article: Is scope 3 mandatory? What the law says in 2026