Summary
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The European Commission published new Carbon Border Adjustment Mechanism resources on 28 September 2026, covering verifier accreditation, verification requirements and access to the CBAM Registry. The package consolidates guidance and operational material intended to support verifiers as the EU’s definitive CBAM regime moves into implementation. [taxation-c….europa.eu]
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A registry-access procedure, applicable from 1 September 2026, defines the respective responsibilities of accredited verifiers, national accreditation bodies, National Competent Authorities and the European Commission. Three supporting documents explain registration requests, technical-user access and use of the CBAM Registry’s O3CI portal by verifiers and installation operators. [taxation-c….europa.eu], [taxation-c….europa.eu]
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Businesses using actual emissions data should ensure that non-EU operators and accredited verifiers can complete registration and establish the necessary registry collaboration arrangements. The new resources are operationally important because actual embedded emissions reported in CBAM declarations must be independently verified by a verifier accredited by an EU national accreditation body. [taxation-c….europa.eu], [taxation-c….europa.eu]
Article
The European Commission published a new package of practical resources for Carbon Border Adjustment Mechanism verifiers on 28 September 2026. The materials address three connected areas: verification and accreditation requirements, access to the CBAM Registry, and the practical use of the Registry’s O3CI portal by accredited verifiers and operators of installations outside the European Union. [taxation-c….europa.eu]
The guidance is relevant principally where authorised CBAM declarants intend to report actual embedded emissions rather than rely on default values. Under the definitive CBAM regime, which has applied since 1 January 2026, declarations based on actual emissions data require independent verification. Verifiers must be accredited by an EU national accreditation body and must operate independently, impartially and with the necessary sector-specific technical competence. [taxation-c….europa.eu], [taxation-c….europa.eu]
A central element of the update is the formal procedure governing verifier access to the CBAM Registry. Applicable from 1 September 2026, the procedure allocates responsibilities among verifiers, accreditation bodies, the European Commission and National Competent Authorities. Accredited verifiers are also required to register in the CBAM Registry, which provides the electronic infrastructure for CBAM authorisations, declarations, emissions information and related compliance functions. [taxation-c….europa.eu], [taxation-c….europa.eu], [taxation-c….europa.eu]
Three operational documents have been made available to support use of the O3CI portal. These cover the access and registration-request process, the steps for obtaining technical-user access, and the portal functions available to accredited verifiers and third-country installation operators. Three training videos provide additional guidance on applying to become a registered verifier, submitting amendments and managing collaboration requests with non-EU operators. [taxation-c….europa.eu]
The training material indicates that accredited entities may be established inside or outside the EU, but they must be accredited by an EU national accreditation body. The registration module allows users to create, save, submit, correct and monitor registration requests, including responses to feedback from the relevant National Competent Authority. [customs-ta….europa.eu]
For businesses importing CBAM goods, the publication is more than a technical update for verification firms. Declarants planning to use actual emissions should assess whether their suppliers have identified eligible verifiers, whether installation and emissions data can be shared in the required format, and whether registry collaboration requests can be completed without delaying annual declarations. Internal responsibility for verifier onboarding, data validation and evidence retention should also be clearly assigned.
Importers should not assume that a verifier’s existing environmental or EU Emissions Trading System credentials automatically establish CBAM registry access. Accreditation, registration and technical-user access are separate operational steps. Businesses should therefore incorporate verifier readiness into supplier engagement and CBAM compliance controls, while continuing to monitor the European Commission’s list of accredited verifiers and national accreditation services. [taxation-c….europa.eu]
Source Links
- European Commission: New resources available for CBAM verifiers, 28 September 2026
- European Commission: CBAM Registry and operational resources
- European Commission: Verification rules and accreditation framework
- European Commission: CBAM legislation and guidance
- EU Learning Portal: Accredited Entity registration request training
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