Verification of CBAM emissions

The European Commission has released a comprehensive update detailing the verification rules and the overarching accreditation framework for the Carbon Border Adjustment Mechanism (CBAM) definitive regime.

Under CBAM, importers submitting annual declarations based on actual emissions must have that data checked by independent verifiers accredited by EU national accreditation bodies (NABs). This process is designed to ensure the credibility, consistency, and transparency of emissions reporting across all covered sectors.

Who Can Become a CBAM Verifier?

To ensure the trustworthiness of emissions data provided by non-EU operators, verifiers are subject to strict oversight. Applications to become a CBAM verifier are open to any company that can successfully demonstrate:

• Technical Competence: Expertise in the relevant industrial sectors.

• Impartiality: The ability to operate entirely independently.

• Reliability: The application of consistent and reliable verification approaches.

Timeline Update: The Commission expects the very first CBAM verifiers to receive their official accreditation around September 2026. Once accredited, these verifiers are legally obligated to register in the central CBAM registry.

The Role of National Accreditation Bodies (NABs)

NABs located within an EU or EEA country are the only entities legally competent to grant CBAM accreditation. The Commission outlined specific rules for where verification companies must apply:

• EU/EEA Verification Companies: Must seek accreditation through the NAB in their country of establishment. They may only apply to another EU NAB if their home country does not offer the relevant CBAM accreditation services.

• Third-Country Verification Companies: Companies established outside of the EU/EEA are granted the flexibility to apply for accreditation at any European NAB that offers the service.

On July 2, 2026, the Commission also published a new reference document titled "State-of-play CBAM accreditation" to help stakeholders track which NABs currently provide these services.

The Verification Workflow

CBAM verification operates strictly at the installation level where the goods are produced. The Commission provided a clear outline of how the verification data flows from the factory to the final declaration:

1. National Accreditation Bodies (NABs): Ensure verifiers are qualified by accrediting them for CBAM activities and providing continuous oversight throughout the year.

2. Non-EU Installation Operators: Monitor and calculate their embedded emissions in accordance with the official CBAM methodology, and then provide this relevant information to an accredited verifier.

3. Accredited CBAM Verifiers: Review the operator's monitoring approach, emission calculations, and supporting evidence. Following a successful assessment, they issue a formal verification report.

4. CBAM Declarants (EU Importers): Retrieve the actual verified emissions from the CBAM Registry, attach the verification report, and use this data to complete and submit their annual CBAM declaration.

To read the full details on the accreditation framework or to download the newly released State-of-play CBAM accreditation document, please visit the European Commission's official Verification of CBAM emissions page.