This webpage is also available in French.
Verification is the process of having real emissions validated by an accredited verifier, so that these values may be used in the final CBAM report. European accreditation bodies will receive training during several months in 2026, after which they will begin training verifiers. The number of available verifiers will likely be limited at the beginning, which may lead to a temporary shortage of verification capacity. For this reason, it is recommended to plan the CBAM cost calculation using default values for 2026. This potential shortage is also the reason why the mark‑up has been reduced for 2026 and 2027.
To help ensure that verification can take place, we also recommend that producers contact companies active in ETS verification (ETS phase 1), to ask whether they are available or intend to extend their ETS accreditation to CBAM.
Finding an Accredited Verifier
Accredited verifiers can be found by consulting the websites of National Accreditation Bodies (NABs), which publish lists of ETS‑accredited verifiers. Below are the NABs of neighboring countries and the BENELUX:
- BELAC (Belgium) – www.belac.fgov.be
- COFRAC (France) – www.cofrac.fr
- DAkkS (Germany) – www.dakks.de
- https://www.dakks.de/en/search-result.html (EU–Emissionshandel)
- RvA (Netherlands) – www.rva.nl
In this context, we also provide the list of ETS‑accredited verifiers currently active in Luxembourg, who may be in the process of obtaining their CBAM extension:
- AIB VINCOTTE INTERNATIONAL (Belgium)
- APAVE (France)
- LRQA España S.L.U. (Spain)
- TÜV Rheinland Energy GmbH (Germany)
- VDZ Service GmbH (Germany)
Accreditation Bodies
- Provide accreditation training following the publication of the legal text, under the coordination of European co‑operation for Accreditation (EA).
- Issue accreditation after evaluating and training candidates applying to become accredited CBAM verifiers.
- Ensure ongoing annual supervision of accredited verifiers.
- Each country has its own national accreditation body. CBAM‑specific accreditation is not guaranteed in every country. For example, ILNAS does not provide ETS accreditation, and verifiers active in Luxembourg are based in other Member States.
The Verifier
- A company offering verification services after being accredited by the accreditation body of its Member State. If the national accreditation body does not offer CBAM accreditation, the application must be submitted in another Member State.
- Contacted by the operator to verify the calculation of embedded emissions provided by non‑EU producers, based on the standardised CBAM methodologies.
- Ensures the reliability of the verification report, confirming the absence of material inconsistencies or significant errors (“materiality”).
- Performs a physical on‑site visit to each production site during the first full year of the definitive system (2026). Virtual visits may be authorised if certain criteria are met, and on rare occasions, visits may be waived. However, physical visits are expected to remain the norm.
- Analyses the data provided by the installation operator and prepares a verification report, which is then uploaded to the O3CI module and linked to the operator’s emissions declarations.
- Entities located outside Europe may also become accredited verifiers; applications may be submitted to any Member State.
- Lists of verifiers can usually be found on the websites of national accreditation bodies.
The European Commission and Member States
- Review and validate verification reports.
- Provide support regarding the Monitoring Plan.
The Importer
- Coordinates with the operator in the registry to ensure that the verified real emissions can be used.
- Provides support to the operator when necessary.
Details on becoming a certified auditor can be found in Regulation 2025/2551. Auditors must follow the rules set out in Regulation 2025/2546 to verify the monitoring rules to be implemented in accordance with Regulation 2025/2547 in a facility. Guidance documents are expected to be produced by the Commission in the near future.