Module 8 of 9 · S3 · Verification, carbon price paid and the free allocation adjustment
6.The verification report
Issued on an electronic template in the CBAM registry. It includes installation details, accreditation, site visit dates, materiality levels, quantities per CN code, SEE and SEFA, precursor data and the opinion.
The opinion is either "verified as satisfactory" or unsatisfactory (uncorrected material errors, unclear scope, or too limited scope, for example because you did not provide enough information).
Sources: VPA Art 6, Annex; REG Annex VI 2; AVA Annex II 2.17.2, 2.18.