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Module 8 of 9 · S3 · Verification, carbon price paid and the free allocation adjustment

7.Timing for your 2026 data

There is no legal deadline for verification, but:

  • 2026 data can only be verified from January 2027.
  • Declarations are due 30 September 2027.
  • Declarants want verified reports by mid-August at the latest.
  • If you make complex goods, you need your suppliers' reports first. Example: to finish by end July, compile your report by end June, and use defaults for any precursor reports still missing.

KEY Start during the year with the risk analysis and site visit, so verification can close soon after year end.

Sources: MA Art 7(1); REG Art 6(1); GV §4.1 p.44-45; QA Q5.12 p.45.