What this means commercially

• The discount disappears. Certificates per tonne roughly double between 2026 and 2030 and reach full emissions in 2034. Lower actual emissions are the lever that lasts.
• Verification is the entry ticket. Without it, your customer uses defaults and a cleaner process or carbon tax you paid is not rewarded.
• Mid-August 2027 is a commercial deadline. Expect contracts that fix delivery dates for verified data.
• Carbon pricing counts only when documented and certified.
• Your errors become your customer's penalties, because the declarant is legally responsible.

Sources: QA Q5.13 p.45; GV §4.1 p.45; REG Art 9(4).