CBAM verifier accreditation: where things stood in July 2026

A declaration based on actual emissions under EU CBAM needs an independent verifierVerifierAccredited independent third party confirming the SEE is free of material misstatement; any EU or third-country legal person; only values in a verification report count for actuals. Importers receiving "verification reports" from third part. The Commission's verification guidance says this verifier must be accredited by an EU national accreditation body, or NAB. The verifier gives reasonable assuranceReasonable assuranceThe assurance level of CBAM verification statements (workbook "Engagement type" dropdown also offers "Limited assurance" — CBAM verification itself is reasonable-assurance). that the embedded-emissions calculation is correct.

CBAM verifier accreditation is therefore a practical dependency for producers, importers and verification firms that prepare for definitive-period declarations. The legal framework is in place, but in July 2026 the network of bodies that accept applications was still developing.

What an accredited verifier does

The non-EU installation operator remains responsible for monitoring and calculating emissions under the applicable CBAM methods. The accredited verifier then examines the monitoring approach, the calculations and the supporting evidence, and issues a verification reportVerification reportSingle electronic Commission template via the CBAM Registry; minimum content: general identification, verification information (team, visits, materiality applied, data verification incl. FAA per good, precursor verification incl. precursor- for the installation.

The operator transmits the verified data and the report through the CBAM RegistryCBAM RegistryEU IT system holding declarant accounts, declarations, verified emissions reports, certificate transactions and (from 2027) the published default carbon prices.. The declarant can retrieve that information for its declaration. The Commission or the competent national authority may review the material, and the national authority may take enforcement action where appropriate.

This sequence matters when you onboard suppliers, because an emissions spreadsheet is not the same as verified installation data. The calculation, the evidence trail, the verifier's scope and the Registry transfer must all work together.

Where verification companies apply

EU NABs are the bodies competent to grant CBAM accreditation. EEA NABs join them after the relevant EEA incorporation. A verification company established in an EU Member State must apply to the NAB of that Member State. An EEA-established company will generally apply to its home NAB. If that NAB does not offer the service, another NAB may be available.

The route differs for a verification company from a third country. Commission guidance says it may apply to any NAB that offers the service. This does not mean that every NAB accepts such applications, and acceptance today does not guarantee the activity scope that a company needs.

Before you choose a route, confirm the NAB's live offer, the applicant eligibility, the relevant activity scope and the current application process.

What the July snapshot shows

The Commission's state-of-play table of 10 July 2026 was a capacity snapshot. It was not an accreditation certificate or a permanent legal classification. It reported that 24 NABs agreed to provide CBAM accreditation, and that 11 were ready to accept applications. Seven agreed to accredit third-country applicants, and four already accepted third-country applications.

Italy, the Netherlands, Poland and Sweden were shown as accepting third-country applications at that date. Do not carry these names forward as a fixed referral list. Provider readiness can change, and general willingness to accept applications also does not confirm accreditation for a particular verification activity.

The guidance also said that the first CBAM verifier accreditations were expected around September 2026. This expectation is time-sensitive, so check it again before you rely on it.

What it means for importers

If you use actual values, your declaration depends on this route. Ask your suppliers which installation will report and who owns the Monitoring PlanMonitoring planOperator's written description of source-stream monitoring, tiers, methods and data-gap procedures; baseline document of the verification.. Also ask how records will be preserved and how verified data will reach the Registry.

Verification firms should identify the appropriate NAB and confirm the application route directly with it. Producers should keep calculation files, process evidence and source records in a form that a verifier can test.

What to do

• Run a live check of the accreditation path instead of relying on a saved July table.
• Open the current Commission verification page and confirm the NAB's current position.
• Record the date and the scope of each check.
• Align supplier, verifier and Registry responsibilities before your declaration workflow depends on them.

Stuck on this in your own import data? Write to us and we will look at it with you.

This article explains the Commission's verification page and the 10 July 2026 accreditation snapshot. It does not replace the governing CBAM legislation, an NAB decision or an accreditation certificate, and it is not legal, tax or customs advice.