At the end of 2025, the European Commission published the final package of implementing acts under the CBAM mechanism, completing the regulatory framework for a system that has been fully applicable since January 2026.
The published acts cover key elements of future CBAM implementation, including:
- Emissions calculation methodology
- Adjustment of the allocation of free allowances
- Communication with customs authorities
- Default values
- Determination of CBAM certificate prices
- Data verification principles
- Authorisation of declarants
- Operation of the CBAM Registry.
Operation of the CBAM Registry. These documents provide additional regulatory clarity for companies exporting to the European Union market, particularly carbon-intensive industries such as steel, aluminium, cement, fertilisers and electricity.
For our companies, the new rules mean a need for more precise emissions monitoring, alignment of internal procedures and timely preparation for the full financial effects of the CBAM mechanism, which will be introduced gradually in the coming years.
Our team continues to monitor regulatory changes and supports companies with CBAM compliance, emissions calculations and preparation of reporting in line with EU requirements.