EU Expands CBAM Verifier Guidance Ahead of 2027 Emissions Reporting

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The European Commission has added new guidance and training for CBAM verifiers, addressing the operational procedures required to validate emissions data from producers outside the European Union.

The 28 September update combines guidance on verification and accreditation with instructions for accessing the CBAM Registry, operational manuals and training videos for accredited verification organisations.

The materials cover verification of emissions reports from non-EU installations producing goods imported under the definitive CBAM regime. They also set out the role of national accreditation bodies in approving and supervising verification organisations.

Registry access precedes 2027 verification

Accredited verifiers have been able to apply for CBAM Registry access since 1 September 2026. Under the Commission’s implementation timetable, verification reports are scheduled to be issued through the Registry from January 2027.

The additional training addresses several practical Registry procedures, including registration, amendments to registered information and collaboration requests involving operators of installations in third countries through the O3CI portal.

These processes establish the operational framework through which independent verification of emissions information will be carried out for goods entering the EU under the definitive mechanism.

Verification and emissions calculations remain separate stages

The Commission’s materials distinguish between the preparation of emissions calculations by a producer and the independent verification of those calculations.

For companies seeking to rely on actual emissions data, establishing the relationship with an accredited verifier and arranging access to the necessary information are therefore part of the export preparation process. Access to the relevant software or Registry functions does not itself mean that an installation’s emissions report has been verified.

The updated procedures separate the main stages of implementation: accreditation, CBAM Registry access, collaboration with the third-country installation operator and verification activities each carry their own requirements.

For producers supplying goods to the EU under the definitive CBAM regime, the practical arrangements for verification are consequently being established alongside the emissions data that will ultimately support CBAM reporting.

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