On August 24, 2026, the European Commission (DG TAXUD) published Guidance on CBAM verification and accreditation for verifiers and National Accreditation Bodies, together with a CBAM Registry access procedure that opens for accredited verifiers from September 1, 2026. The guidance clarifies how conformity-assessment bodies obtain CBAM accreditation from an EU National Accreditation Body (NAB), how National Competent Authorities (NCAs) then grant Registry access, and when verifiers may issue the verification reports that let EU importers declare actual embedded emissions instead of default values under Regulation (EU) 2023/956.
This is an operational cutover notice, not a rewrite of CBAM scope. The definitive CBAM period already started on January 1, 2026 for iron and steel, aluminium, cement, fertilisers, electricity and hydrogen. What changes now is the accreditation-to-Registry pathway that verifiers must complete before January 2027 verification reports can feed importers' annual declarations.
What did the Commission publish on August 24, 2026?
Two instruments landed the same day. First, the verification and accreditation guidance explains the requirements of the CBAM Regulation for verifiers that will check emissions reports of non-EU installation operators producing CBAM goods imported from January 1, 2026, and for NABs that accredit and surveil those verifiers. Second, a Registry access procedure sets out how an accredited verifier obtains access to the CBAM Registry from September 1, 2026, including the respective roles of the verifier, the NAB, the Commission and the NCA.
Both documents sit on the Commission's CBAM verification page, announced in the DG TAXUD news release of August 24, 2026. They operationalise Commission Implementing Regulation (EU) 2025/2546 on verification principles and Commission Delegated Regulation (EU) 2025/2551 on accreditation and verification, under the parent Regulation (EU) 2023/956.
Who must act now, and who is downstream?
Primary addressees are verification companies seeking CBAM accreditation (including major conformity-assessment networks such as TÜV, SGS, Bureau Veritas, DNV and Eurofins) and the NABs that will grant and surveil that accreditation. As a rule, a firm established in an EU or EEA country applies to the NAB of its country of establishment; only if that NAB does not offer CBAM accreditation may it apply elsewhere. Non-EU verification firms may apply to any NAB that offers the service.
Downstream, EU importers (CBAM declarants) of iron and steel, aluminium, cement, fertilisers, electricity and hydrogen above the applicable de minimis threshold depend on this pipeline: without accredited, Registry-registered verifiers, they cannot substitute actual verified emissions for default values in the annual CBAM declaration. Non-EU installation operators that supply those goods must prepare monitoring and calculation files that an accredited verifier can assess from September 2026 onward.
What is the accreditation-to-Registry sequence, and by when?
The Commission sets a fixed order. NAB accreditation comes first. Only after accreditation does the verifier apply for CBAM Registry access. The relevant NCA grants access once it has checked that the applicant is duly accredited. Verifiers must register in the CBAM Registry within two months of receiving CBAM accreditation, but not before September 1, 2026. From January 2027, accredited verifiers issue verification reports in the Registry so declarants can complete their CBAM declaration for calendar year 2026 using actual verified emissions.
| Milestone | Date | Actor |
|---|---|---|
| Definitive CBAM period live | January 1, 2026 | Importers, operators |
| Guidance and Registry access procedure published | August 24, 2026 | European Commission (DG TAXUD) |
| Registry access opens for accredited verifiers | September 1, 2026 | Verifiers, NABs, NCAs |
| Register within two months of accreditation (floor: Sept 1, 2026) | Rolling from accreditation | Accredited verifiers |
| First verification reports issuable in the Registry | January 2027 | Accredited verifiers |
| Declarants finalise CBAM declaration for 2026 | By September 2027 (per Commission timeline) | CBAM declarants |
Firms that are not yet accredited should treat September 1, 2026 as the practical start of the Registry gate: file with the competent NAB now, so that accreditation lands in time to meet the two-month registration clock and to begin documentation review and site visits in the second half of 2026.
What should verifiers, NABs and importers do this week?
Verifiers: map competence against the CBAM goods sectors you will cover, confirm independence and impartiality controls, and open or advance the NAB accreditation file against the new guidance. Once accredited, calendar the Registry application so registration lands within two months and not before September 1, 2026. NABs: align accreditation and surveillance procedures with the guidance and with Delegated Regulation (EU) 2025/2551, and publish or update the offer of CBAM accreditation services. Importers: confirm which third-country suppliers will rely on actual emissions for 2026, identify which accredited verifier (or accreditation candidate) will cover each installation, and plan default-value exposure if verification capacity is late.
Obsidian's continuous, per-jurisdiction monitoring surfaces Commission CBAM guidance and Registry access updates the moment DG TAXUD publishes them.
Take advantage of this real-time watch
Next steps: download the August 24, 2026 guidance PDF; confirm your NAB pathway; diary September 1, 2026 for Registry access; brief trade-compliance and CBAM declarant teams on the January 2027 verification-report window; and track NAB accreditation and NCA access decisions as they land.
