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Submission of CBAM report after the deadline: New functionality for delayed submission requests

  • A new functionality called “Request delayed submission” will be available on the CBAM Portal for those who were unable to submit their CBAM report for the first quarter by January 31, 2024.
  • By selecting “Requested by Declarant (technical error)” from the drop-down menu, the deadline for submitting the report will be automatically extended by 30 days from the day of the request.
  • The period for making corrections to the submitted reports will also be valid until July 31, 2024.
  • Due to technical issues in the CBAM Portal, it is advised to use the “Request delayed submission” option and submit the report as soon as possible after the missed deadline.
  • There will be an upgrade to the application for reporting imported goods with the tariff code “2716 00 00 Electric energy” to fix display issues in the fields of the report.
  • Contact cbam.fu(at) for any content-related questions regarding CBAM obligations and sd.fu(at) for technical assistance.
  • The European Commission’s website provides updated information on the Carbon Border Adjustment Mechanism (CBAM), including a collection of questions and answers.
  • Check the FURS website for additional announcements, including the upcoming deadline for the first CBAM report on January 31, 2024, information on who is obligated to report CBAM, guidelines on default values for the transitional period, and registration requirements for the EU CBAM Transitional Register (CBAM Portal).


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


VAT news
VAT news