The European Commission has defined the final framework for verifying carbon emissions data under the CBAM mechanism. To ensure the credibility and transparency of reporting, EU importers will be required to base their annual declarations on actual, independently verified emissions data or on default values.
Verifikaciju moraju sprovesti isključivo nezavisna tela koja su akreditovana od strane nacionalnih akreditacionih tela država članica EU (NAB).
Key Verification Rules for Companies Outside the EU
The verification process is carried out directly at the level of the industrial installations where CBAM goods are produced, and in practice the entire system operates through four key steps:
- Monitoring and calculation: Operators of installations outside the EU, including Serbia, monitor and calculate embedded emissions in accordance with the official CBAM methodology and then submit this information to an accredited verifier.
- Independent audit: Accredited CBAM verifiers thoroughly review the monitoring approach, emissions calculations and supporting evidence. Following the assessment, they issue an official verification report.
- Data registration: Declarants retrieve these verified data directly from the official CBAM Registry in order to successfully complete and submit their final CBAM declaration.
- Strict oversight: Issued verification reports are subject to subsequent review by the European Commission and the competent national authorities of EU Member States.
When Will the First Verifiers Become Available?
Prema zvaničnim informacijama Evropske komisije, prvi akreditovani CBAM verifikatori očekuju se u septembru 2026. godine.
Sva tela koja žele da vrše verifikaciju moraju dokazati tehničku kompetentnost za specifične industrijske sektore, potpunu nezavisnost u radu i obavezu registracije u centralnom CBAM registru.
Zvanična lista akreditovanih tela biće javno dostupna kompanijama radi lakšeg pronalaženja partnera za verifikaciju.