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Requirement · VER-01

Follow the verification procedures the Commission specifies by delegated act.

Accredited verifiers of embedded emissions must comply, and it sits in an act that is partly law and partly a proposal.

Why it matters

The act this comes from is partly law in force and partly a proposal that can still change.

  • It is Art. 1(10), adding a sentence to Art. 18(3) of Regulation (EU) 2023/956, in the CBAM extension — downstream goods and anti-circumvention. as of 2026-08-14
  • The act gives its timing as: from entry into force (third day after publication), Art. 2. as of 2026-08-14
  • It names no industry: it applies across the economy rather than to one of them. as of 2026-08-14
  • Compliance is checked by accredited third party, annual. as of 2026-08-14
Addressee Accredited verifiers of embedded emissionsAct COM(2025) 989 final, 2025/0419 (COD)Article Art. 1(10), adding a sentence to Art. 18(3) of Regulation (EU) 2023/956Class Businesses

The rule

New — no predecessor
Trigger

verification of embedded emissions under Art. 8

Obligation

Follow the verification procedures the Commission specifies by delegated act.

Who is affected

Addressee
Accredited verifiers of embedded emissions
Class
Businesses
Sectors
No sector named — applies by size or activity
Applies
from entry into force (third day after publication), Art. 2

Burden drivers

D2 — 1 of 7 marks fire on this provision.

Source text

Verbatim

‘Those delegated acts shall also specify the verification procedures to be used by verifiers.

View source →

Settled later in secondary legislation. The procedures are left to delegated acts that have not been adopted.