Glossary
Verifier – CBAM
Under the EU's Carbon Border Adjustment Mechanism (CBAM), a legal person accredited by an EU country's national accreditation body to verify embedded emissions based on actual emissions, rather than default values, for producers and declarants.
- Who it applies to
- Verification companies seeking CBAM accreditation, whether established in an EU country or outside the EU. Authorised CBAM declarants that declare actual emissions, and registered operators of installations outside the EU, must have the emissions verified by one.
- Example
- A verification company established outside the EU asks the national accreditation body of any EU country that provides CBAM accreditation to accredit it. Once accredited, it asks the competent authority of that body's country to register it in the CBAM registry, within two months of accreditation and not before 1 September 2026. From 1 January 2027, it issues its verification reports in the CBAM registry, in English.
- Also known as
- CBAM accredited verifier, accredited verifier, CBAM verification body
Delegated Regulation (EU) 2025/2551 defines a verifier as a legal person carrying out verification activities under that Regulation and accredited by a national accreditation body for the purpose of the CBAM Regulation, Regulation (EU) 2023/956, at the time a verification report is issued. A national accreditation body may accredit a legal person when it considers, on the documents submitted, that the person can apply the CBAM verification principles.
Where
The Commission says it will publish the list of accredited CBAM verifiers on its verification page (guidance, not law).
Verifiers in the EU Emissions Trading System (EU ETS) are accredited under the Accreditation and Verification Regulation to check installations' and aircraft operators' yearly reports. A verifier with that accreditation for the relevant group of activities can apply to extend it to the matching CBAM activity groups. See
Our explainer for producers outside the EU covers what the verifier checks and its visit to the installation.
Regulations
Carbon Border Adjustment Mechanism (CBAM)
Implementing Regulation (EU) 2026/1740 corrected Annexes I and IV of the default values act, Implementing Regulation (EU) 2025/2621
Used in
EU CBAM for producers and exporters outside the EU: registration, verification and who pays
Making steel, aluminium, cement or fertiliser in India or elsewhere outside the EU? What EU CBAM means for you: optional registration, verification, who pays.