European Commission publishes CBAM verification guidance for accreditors and verifiers

What happened

The European Commission published guidance on 24 August 2026 explaining how CBAM verifiers and National Accreditation Bodies must meet verification and accreditation obligations during the definitive period. The guidance targets two audiences: verifiers who check emissions reports from producers of CBAM goods manufactured outside the EU and imported from 1 January 2026, and NABs responsible for accrediting and supervising those verifiers.

Separately, the Commission issued a Registry access procedure describing how verifiers can obtain system access from 1 September 2026. The process mandates accreditation by the relevant NAB first, followed by an application for Registry entry. National Competent Authorities grant Registry access after verifying that applicants hold current accreditation.

Why it matters

The guidance establishes operational clarity for verifiers and accreditation bodies implementing CBAM during its definitive phase. It defines the roles and responsibilities of verifiers, accreditation bodies, the European Commission and National Competent Authorities, reducing implementation uncertainty. Accredited verifiers must register within two months of receiving accreditation, though registration cannot begin before 1 September 2026. From January 2027, verified emissions reports will flow through the Registry, enabling EU importers to submit actual verified emissions data in their CBAM declarations instead of provisional default values. This infrastructure directly shapes how importers meet CBAM obligations and influences competitive access for non-EU producers seeking entry to EU markets.

Implementation timeline and process

National Accreditation Bodies begin accrediting verifiers immediately following guidance publication. Once accredited, verifiers have two months to apply for and secure Registry access, with the system opening from 1 September 2026. Verification report issuance through the Registry commences in January 2027, enabling importers to transition from default emissions values to verified actual data in their CBAM declarations. The Registry access procedure specifies how each stakeholder—verifiers, accreditation bodies, the Commission and National Competent Authorities—functions within this process, creating a structured pathway from accreditation through to active verification reporting.