{"id":19277,"date":"2026-03-30T16:20:01","date_gmt":"2026-03-30T13:20:01","guid":{"rendered":"https:\/\/uabio.org\/?p=19277"},"modified":"2026-03-31T16:16:40","modified_gmt":"2026-03-31T13:16:40","slug":"metodychni-rekomendatsiyi-3-shhodo-cbam-zvitnist-veryfikatsiya-ta-vykonannya-finansovyh-zobov-yazan","status":"publish","type":"post","link":"https:\/\/uabio.org\/en\/materials\/19277\/","title":{"rendered":"Methodological Guidelines \u2116 3 on CBAM: Reporting, Verification, and Fulfilment of Financial Obligations"},"content":{"rendered":"\n<p><em><strong>At the end of March 2026<\/strong>, <a href=\"https:\/\/biomasscarbon.com.ua\/en\/\" data-type=\"link\" data-id=\"https:\/\/biomasscarbon.com.ua\/en\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Biomass-Carbon LLC<\/strong><\/a> publishes the third methodological guidelines regarding the Carbon Border Adjustment Mechanism \u2014 <strong>&#8220;CBAM Financial and Administrative Procedures for Verification, Reporting, and Fulfilment of Obligations&#8221;<\/strong>, covering the CBAM definitive period from January 1, 2026.<\/em><\/p>\n\n\n\n<p>The document was prepared within the project <a href=\"https:\/\/uabio.org\/en\/news\/17064\/\" data-type=\"link\" data-id=\"https:\/\/uabio.org\/en\/news\/17064\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>&#8220;Technical Assistance for the Export of CBAM Goods from Ukraine to the EU<\/strong>&#8220;<\/a>, implemented with the support of the <strong>Ministry of Foreign Affairs of the Kingdom of the Netherlands<\/strong>. The primary goal is to assist Ukrainian producers and exporters in preparing for the fulfilment of administrative and financial obligations during the CBAM definitive period.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1920\" height=\"1080\" src=\"https:\/\/uabio.org\/wp-content\/uploads\/2026\/03\/Banery-87-.png\" alt=\"Methodological Guidelines \u2116 3 on CBAM: Reporting, Verification, and Fulfilment of Financial Obligations\" class=\"wp-image-19281\" style=\"width:860px\" srcset=\"https:\/\/uabio.org\/wp-content\/uploads\/2026\/03\/Banery-87-.png 1920w, https:\/\/uabio.org\/wp-content\/uploads\/2026\/03\/Banery-87--768x432.png 768w, https:\/\/uabio.org\/wp-content\/uploads\/2026\/03\/Banery-87--1536x864.png 1536w\" sizes=\"auto, (max-width: 1920px) 100vw, 1920px\" \/><\/figure>\n<\/div>\n\n\n<p>The guidelines are intended for technical directors, production managers, environmental engineers, and export specialists of Ukrainian enterprises that supply or plan to supply CBAM-covered goods to the European Union. The document&#8217;s structure is designed to guide the reader through all stages of fulfilling the mechanism&#8217;s administrative and financial requirements.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><a href=\"https:\/\/biomasscarbon.com.ua\/news\/1122\/\" data-type=\"link\" data-id=\"https:\/\/biomasscarbon.com.ua\/news\/1122\/\" target=\"_blank\" rel=\"noreferrer noopener\">Check out the methodological guidelines \u21163 (in Ukrainian)<\/a><\/h2>\n\n\n\n<h2 class=\"wp-block-heading\">About Methodological Guidelines \u2116 3<\/h2>\n\n\n\n<p>The document covers five key thematic blocks:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Portal for Operators of Installations in Third Countries (O3CI):<\/strong> detailed instructions on registration and operation within the O3CI system: creating an EU Login account, setting up two-factor authentication, delegating rights to employees, and uploading verified reports. For Ukrainian enterprises, a company identifier in the format UA + EDRPOU code is used.<\/li>\n\n\n\n<li><strong>Use of Default Values for Embedded Emissions:<\/strong> explanation of the rules for applying default values according to Implementing Regulation (EU) 2025\/2621, including the hierarchy of data sources for precursors, the mixed approach (combining actual and default values), and current mark-ups: 10% in 2026, 20% in 2027, and 30% from 2028.<\/li>\n\n\n\n<li><strong>Specifics of Embedded Emissions Verification:<\/strong> a step-by-step guide on preparing for mandatory verification: requirements for accredited verifiers, the audit process from strategic analysis to the physical site visit, the content of the verification report, and the materiality threshold of 5%. In 2026, a physical site visit by the verifier is mandatory for all installations without exception.<\/li>\n\n\n\n<li><strong>Determination of Free Allocations and Assessment of Financial Obligations:<\/strong> detailed methodology for calculating the Free Allocation Adjustment (FAA) and the Specific Embedded Free Allocation (SEFA) with practical examples for 7 typical goods of the iron and steel sector: sinter, pig iron, DRI, ferromanganese, ferrochromium, raw steel (EAF), and hot-rolled coil (HRC).<\/li>\n\n\n\n<li><strong>Purchase and Surrender of CBAM Certificates:<\/strong> procedures for submitting the CBAM declaration, purchasing certificates through the central platform, the buy-back mechanism for surplus certificates, and rules for surrendering certificates upon revocation of declarant status. The first CBAM declaration for 2026 is to be submitted by September 30, 2027.<\/li>\n<\/ul>\n\n\n\n<p>The document includes four practical annexes: current default values for Ukrainian goods (direct, indirect, and total emissions with mark-ups), default values for indirect emissions and electricity, and a table of <strong>CBAM benchmarks<\/strong> for calculating the free allocation adjustment.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Key Dates and Obligations in 2026-2027<\/h2>\n\n\n\n<p>To ensure successful adaptation to the CBAM definitive period, it is important to follow this chronology:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>2026:<\/strong> collection and monitoring of data on embedded emissions; conducting the first mandatory physical site visit by the verifier; registration in the <strong>O3CI portal<\/strong> and uploading verified reports.<\/li>\n\n\n\n<li><strong>By October-November 2026:<\/strong> concluding a contract with a verifier and planning the audit schedule for 2027.<\/li>\n\n\n\n<li><strong>January 1, 2027:<\/strong> verifiers submit reports directly through the <strong>CBAM Registry<\/strong>.<\/li>\n\n\n\n<li><strong>February 1, 2027:<\/strong> start of the sale of CBAM certificates by EU Member States through the <strong>Common Central Platform (CCP)<\/strong>.<\/li>\n\n\n\n<li><strong>September 30, 2027:<\/strong> deadline for submitting the first <strong>CBAM declaration<\/strong> for 2026 and the surrender of certificates by the authorised declarant in the EU.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">A Series of Methodological Guidelines for Ukrainian Business<\/h2>\n\n\n\n<p>Methodological Guidelines \u2116 3 is the final document in a series of three specialised editions developed by Biomass-Carbon LLC to support Ukrainian exporters. Below is a brief overview of the previous parts:<\/p>\n\n\n\n<p><strong>Methodological Guidelines \u2116 1 \u00abGeneral Provisions and Regulatory Framework of the Carbon Border Adjustment Mechanism (CBAM)\u00bb:<\/strong> general provisions and the CBAM regulatory framework: from Basic Regulation (EU) 2023\/956 and Amendments 2025\/2083 to implementing acts regarding the Registry, authorisation of declarants, and principles of interaction between EU authorities and economic operators.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><a href=\"https:\/\/biomasscarbon.com.ua\/news\/1103\/\" target=\"_blank\" rel=\"noreferrer noopener\">Check out the methodological guidelines \u21161 (in Ukrainian)<\/a><\/h2>\n\n\n\n<p><strong>Methodological Guidelines \u2116 2 \u00abTechnical Guidance on Monitoring and Calculation of Embedded Emissions for Operators of Installations\u00bb:<\/strong> technical guidance on monitoring and calculating embedded emissions for installation operators: production routes, system boundaries, methodology for direct and indirect emissions, and requirements for measurement systems.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><a href=\"https:\/\/biomasscarbon.com.ua\/news\/1114\/\" data-type=\"link\" data-id=\"https:\/\/biomasscarbon.com.ua\/news\/1114\/\" target=\"_blank\" rel=\"noreferrer noopener\">Check out the methodological guidelines \u21162 (in Ukrainian)<\/a><\/h2>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p>The publication was prepared within the framework of the project&nbsp;<a href=\"https:\/\/uabio.org\/en\/news\/17064\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u201c<strong>Technical Assistance for CBAM good exports from UA to EU<\/strong>\u201c<\/a>, which is implemented with the support of the Ministry of Foreign Affairs of the Kingdom of the Netherlands and the Netherlands Enterprise Agency.&nbsp;Funding is provided by the Private Sector Development Program of the Netherlands Enterprise Agency\/<a href=\"https:\/\/www.rvo.nl\/\" target=\"_blank\" rel=\"noreferrer noopener\">The Netherlands Enterprise Agency<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>At the end of March 2026, Biomass-Carbon LLC publishes the third methodological guidelines regarding the Carbon Border Adjustment Mechanism \u2014 &#8220;CBAM Financial and Administrative Procedures for Verification, Reporting, and Fulfilment of Obligations&#8221;, covering the CBAM definitive period from January 1, 2026. The document was prepared within the project &#8220;Technical Assistance for the Export of CBAM [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":19278,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[57,7,13],"tags":[],"class_list":["post-19277","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cbam","category-materials","category-uabio-news"],"views":110,"_links":{"self":[{"href":"https:\/\/uabio.org\/en\/wp-json\/wp\/v2\/posts\/19277","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/uabio.org\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/uabio.org\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/uabio.org\/en\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/uabio.org\/en\/wp-json\/wp\/v2\/comments?post=19277"}],"version-history":[{"count":0,"href":"https:\/\/uabio.org\/en\/wp-json\/wp\/v2\/posts\/19277\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/uabio.org\/en\/wp-json\/wp\/v2\/media\/19278"}],"wp:attachment":[{"href":"https:\/\/uabio.org\/en\/wp-json\/wp\/v2\/media?parent=19277"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uabio.org\/en\/wp-json\/wp\/v2\/categories?post=19277"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uabio.org\/en\/wp-json\/wp\/v2\/tags?post=19277"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}