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Verification of CBAM emissions

Information on CBAM verification rules and accreditation framework 

This page contains information on the verification rules and accreditation framework for verifiers responsible for checking embedded emissions under the CBAM definitive regime. 

Under CBAM, importers must submit annual declarations based either on actual verified emissions data or on default emissions values. In the case of actual emissions, the verification must be carried out by independent verifiers accredited by EU national accreditation bodies. This ensures the credibility, consistency and transparency of emissions reporting across the EU.

Why verification matters?

Robust verification of the actual emissions data provided by non-EU operators is essential to the proper functioning of CBAM. It ensures that the emissions data used by importers is trustworthy and comparable across operators and sectors. 

CBAM verifiers provide reasonable assurance that the calculation of embedded emissions is correct. In turn, verifiers are subject to strict oversight from EU countries’ national accreditation bodies. Verification reports used by importers may also be subject to a review by the European Commission and the National Competent Authorities. 

Who can be a verifier?

To become a CBAM verifier, applicants must receive CBAM accreditation provided by EU countries’ national accreditation bodies. Applications to become a verifier are open to any company which can demonstrate that they:

  • have the required technical competence in the relevant industrial sectors
  • operate independently and impartially
  • apply consistent and reliable verification approaches

The first CBAM verifiers are expected to receive CBAM accreditation around September 2026. The list of accredited CBAM verifiers will be published on this page. CBAM verifiers have the obligation of registering in the CBAM registry. 

Infographic by the European Commission titled “Become a CBAM Accredited Verifier.” On a light blue background with green hills, five steps are shown with icons connected by arrows: check requirements, contact an EU national accreditation body, submit an application for accreditation, obtain accreditation, and start verifying. The European Commission logo appears in the top right corner.

National Accreditation Bodies

National accreditation bodies (NABs) located in an EU country (or an EEA country, after the incorporation of the CBAM Regulation in the EEA Agreement) are the sole stakeholders competent to grant accreditation for the CBAM. 

As a general rule, verification companies established in an EU or EEA country must seek CBAM accreditation in the NAB of their country of establishment. Only if this country does not offer the relevant accreditation services can applicants apply with another NAB.  

Verification companies that are established in a third country may apply in any national accreditation body offering this service. 

European cooperation for Accreditation (EA) maintains a list of NABs that provide CBAM accreditation. Commission services also maintain a list.

  • 10 JULY 2026
State-of-play CBAM accreditation
English
(431.35 KB - PDF)
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 Verification of non-EU installation operators 

CBAM verification applies at the level of the installation where CBAM goods are produced.

  • National Accreditation Bodies
    National Accreditation Bodies (NABs) ensure that CBAM verifiers are qualified to verify embedded emissions by accrediting them for CBAM activities and providing oversight throughout the year.
  • Non-EU installation operators
    Non-EU installation operators monitor and calculate embedded emissions in accordance with the CBAM methodology and provide the relevant information to an accredited verifier.
  • Accredited CBAM verifiers
    Accredited CBAM verifiers review the monitoring approach, emissions calculations and supporting evidence. Following the assessment, they issue a verification report which can be included to the CBAM declaration.
  • CBAM declarants
    CBAM declarants retrieve the actual verified emissions from the CBAM Registry and use this information to complete and submit their CBAM declaration.
flowchart with the actors involved in CBAM accreditation and verification

Documentation & resources 

This section provides key CBAM documentation, guidance, FAQs and reference links related to CBAM verification requirements and the accreditation of CBAM verifiers.

Documents

The guidance document on accreditation and verification will be published in summer 2026.

Legislation
FAQs

Further explanations on accreditation and verification are available in the CBAM Frequently Asked Questions.