Lhůty pro pozdní podání první zprávy CBAM

Deadlines for late submission of the first CBAM report

As we have already informed you HERE, from October 2023, the carbon duty legislation (CBAM) came into force in the so-called transition period. The first report for the period October to December 2023 was due to be submitted to the European Commission by 31 January 2024.

Due to problems encountered by the European portal, the first CBAM report can be submitted late using the Request delayed submission function in the portal. Once this function has been selected, the reason for the delayed submission must be selected. Until the end of March 2024, you can select the Technical error option. This option is appropriate if you are experiencing a technical issue with your submission and report. We recommend that you properly document any problems with your submission.

The second option (Requested by NCA) will be available until 31 July 2024, however this reason can only be selected following communication with the Department of the Environment and the allocation of the reference number required to produce the report.

As a reminder, the report already submitted for the last quarter of 2023 and the first quarter of 2024 can be corrected or completed until 31 July 2024.

For more information, please contact the authors of the article or the EY client team you are working with.

Authors:

Jakub Kašuba

Lenka Doležalová