News Details

On 24 August 2026, the European Commission published new guidance on verification and accreditation under the Carbon Border Adjustment Mechanism (CBAM). The guidance explains the requirements for verifiers assessing emissions reports from operators of non-EU installations producing CBAM goods, as well as the accreditation and oversight requirements for National Accreditation Bodies (NABs).

The Commission has also published a procedure for accredited CBAM verifiers to obtain access to the CBAM Registry from 1 September 2026. The guidance supports the implementation of the CBAM definitive regime, under which importers can use either actual verified emissions data or default emissions values in their annual CBAM declarations. Where actual emissions are used, the data must be verified by an independent accredited CBAM verifier.

Verification of Actual Emissions

CBAM verification applies at the level of the installation where the CBAM goods are produced. Non-EU installation operators are responsible for monitoring and calculating embedded emissions in accordance with the CBAM methodology, and for providing the relevant information to an accredited verifier.

Accredited verifiers will review the operator's monitoring approach, emissions calculations and supporting evidence. Following this assessment, the verifier issues a verification report that can be used for the CBAM declaration. CBAM declarants can retrieve verified actual emissions through the CBAM Registry and use this information to complete their declarations.

The verification process is intended to provide reasonable assurance that the calculation of embedded emissions is correct, and that the emissions data provided by non-EU operators is reliable and comparable. Verification reports may also be reviewed by the European Commission and National Competent Authorities (NCAs).

Accreditation of CBAM Verifiers

Companies seeking to become CBAM verifiers must obtain accreditation from a National Accreditation Body (NAB). Applicants must demonstrate appropriate technical competence in the relevant industrial sectors, as well as independence and impartiality, and the ability to apply consistent and reliable verification approaches.

As a general rule, verification companies established in the EU or the European Economic Area (EEA) must apply to the NAB in their country of establishment. Where the relevant accreditation service is unavailable, they may apply to another NAB. Verification companies established outside the EU may apply to any NAB offering CBAM accreditation services.

NABs are responsible not only for granting accreditation but also for the ongoing surveillance of accredited CBAM verifiers.

Access to the CBAM Registry

Accreditation is the first step before a verifier can obtain access to the CBAM Registry. Once accredited, the verifier must apply for Registry access, which is granted by the relevant National Competent Authority (NCA) after confirming that the verifier is duly accredited.

Accredited CBAM verifiers can begin registering in the CBAM Registry from 1 September 2026 and must register within two months of receiving their CBAM accreditation.

The Registry serves as the electronic platform through which CBAM stakeholders manage emissions and verification information. Non-EU installation operators can upload installation and emissions data and share it with declarants, while accredited verifiers will use the Registry to issue verification reports. From January 2027, operators will be able to share available verification reports with declarants, allowing declarants to use verified actual emissions data in their CBAM declarations.

The Commission has also published operational guidance for Registry users, including a dedicated user manual for accredited verifiers and installation operators.

Key Timeline

• September 2026: Accredited CBAM verifiers can register in the CBAM Registry and the first verification activities (including documentation reviews and site visits) can begin.
• January 2027: Accredited verifiers can issue the first verification reports, and operators can share available verification reports with declarants.
• February 2027: CBAM declarants can begin purchasing CBAM certificates.
• September 2027: CBAM declarants finalise their CBAM declarations for the 2026 reporting year.

The new guidance and Registry access procedure therefore form part of the operational implementation of CBAM verification as the EU moves through the first year of the definitive regime.