Compliance
Navigating CBAM for Businesses and Digital Nomads: What to Know from September 2026
With new CBAM verification guidance and Registry access from 1 September 2026, businesses and non-EU installers need to prepare for compliance under the EU’s Carbon Border Adjustment Mechanism.
By NomadicTax Research Team • 5-8 min read • September 5, 2026
## What is CBAM and why it matters now
The **Carbon Border Adjustment Mechanism** (CBAM) is an EU regulation aimed at ensuring imported goods bear comparable carbon costs to those produced domestically under the EU’s Emissions Trading System. As part of its implementation, the EU requires that importers either use **default emissions values** or **actual verified emissions data**. Verification is set to become a key requirement under the definitive regime. ([taxation-customs.ec.europa.eu](https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism/cbam-verification_en?prefLang=sk&utm_source=openai))
## Key developments effective from 1 September 2026
- **Registry access for CBAM verifiers**: From 1 September, verifiers must be accredited and can apply for access to the CBAM Registry to issue verification reports. ([taxation-customs.ec.europa.eu](https://taxation-customs.ec.europa.eu/news/european-commission-publishes-guidance-cbam-verifiers-and-accreditation-bodies-2026-08-24_en?utm_source=openai))
- **Verification reports mandatory from January 2027**: Importers using actual emissions data must rely on verification reports issued through the Registry starting 2027. ([taxation-customs.ec.europa.eu](https://taxation-customs.ec.europa.eu/news/european-commission-publishes-guidance-cbam-verifiers-and-accreditation-bodies-2026-08-24_en?utm_source=openai))
## Implications for businesses and non-EU installation operators
- **For verifiers**: Make sure to get accreditation via your country’s National Accreditation Body (NAB), then apply for Registry access as soon as it opens. There’s a two-step process: accreditation + registry registration. ([taxation-customs.ec.europa.eu](https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism/cbam-verification_en?prefLang=sk&utm_source=openai))
- **For importers using actual emissions**: Ensure your non-EU suppliers or operators can provide verified data by 2027. Otherwise, you may need to use default values which could lead to higher CBAM costs or less favorable conditions.
- **For non-EU installation operators**: Start or refine your emissions monitoring methodologies now, align them with EU verification standards, and anticipate audits by verifiers. ([taxation-customs.ec.europa.eu](https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism/cbam-verification_en?prefLang=sk&utm_source=openai))
## Example scenario
A German importer brings steel from a manufacturer in India:
- If the Indian manufacturer’s emissions are **not verified**, the importer must declare using the **default emissions value**, potentially overestimating carbon intensity, increasing certificates to surrender.
- If the manufacturer obtains accreditation via a NAB (even if in the EU or EEA) and a verifier issues a report stored in the Registry, the importer can use the **actual emissions figure**, reducing CBAM burden.
## Actionable steps right now
- **Check if your sector falls under CBAM goods** (steel, cement, fertilizers, etc.).
- **Engage with a NAB** immediately to understand requirements and timeline for accreditations.
- **Assess your supply chain’s data quality**—can upstream producers meet the verification standards?
- **Monitor communications from your National Competent Authority (NCA)**, as they will play a key role in authorisation of declarants and verifiers.
CBAM verification and registry access are not just technicalities—they’re regulatory milestones with financial impact. Preparing ahead givesEU importers a competitive edge and avoids surprises when compliance becomes mandatory in 2027.