- When reporting without actual embedded emissions data, the CBAM report should be filled out as follows
- Direct embedded emissions should be reported as “Actual data” using “Other methods” for reporting methodology
- Additional information should be provided to explain why actual embedded emissions data is not available
- Specific direct embedded emissions should be reported as “0”
- Indirect embedded emissions should be reported as “Actual data” using emissions factor data from the International Energy Agency
- If actual embedded emissions data cannot be obtained from suppliers or manufacturers, the CBAM report should be filled out as described
- Importers of CBAM goods are expected to make efforts to obtain and report actual embedded emissions data
- Updated guidelines and tools for reporting obligations are available on the European Commission’s website
- For questions about CBAM reporting obligations, contact cbam.fu(at)gov.si, for technical assistance contact sd.fu(at)gov.si
- CBAM reporting for Q2 and Q3 2024 is due on 8th August 2024.
Source: podatki.gazetaprawna.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
