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

2.Who may verify your emissions

Part A: Verification

You must have your emissions verified by an accredited verifier.

  • Accreditation is granted by an EU national accreditation body. Non-EU verifiers can apply to any Member State that offers it; EU ETS verifiers can extend their scope.
  • Scope. Accreditation is per "activity group" matching the goods categories. Check your verifier covers yours.
  • Registry. Verifiers must be registered in the CBAM registry (from 1 September 2026) to issue reports.
  • Independence. The verifier must not have written your monitoring plan, methodology or emissions report. Lead auditors rotate out after five years.

Sources: REG Art 8(1), 10(5)(b), 10a(1), 18(2); AVA Art 3(2), 4, Annex I, Annex II 1.7.2, 1.7.6, 2.17.1; GV §10.2 p.123-124; SOP.