Omnibus balíček – zjednodušení pravidel pro CBAM

The European Parliament has approved the Omnibus Package, which brings a number of simplifications regarding the Carbon Border Adjustment Mechanism (CBAM). These changes complement and specify the adjustments we have previously informed you about. The approval of the Omnibus package confirms that the final phase of CBAM will not be postponed and will begin on 1 January 2026.

The main points of the Omnibus package include:

1. Imports of steel, aluminum, cement, and fertilizers up to 50 tons per year per importer will be exempt from CBAM obligations.
2. Purchasing CBAM certificates for the year 2026 will be possible from 1 February 2027, so it is necessary to consider the impact of CBAM costs, among other things, on accounting.
3. Imports of CBAM goods into the European Union will only be possible with the permission of an authorized CBAM declarant.
4. Importers will be able to report emissions using default values without restrictions; however, reporting based on actual emissions may provide a competitive advantage.
5. The price of CBAM certificates will be based on the weekly average prices of the EU ETS. For the year 2026, quarterly averages will be used.
6. Authorized CBAM declarants will be able to delegate access and the right to submit CBAM reports to third parties. However, the responsibility for accuracy will remain with the importer.
7. At the end of each quarter, authorized CBAM declarants must hold CBAM certificates covering only 50% of the "imported" emissions for that year.
8. The deadline for submitting the annual CBAM report will be 30 September of the following calendar year.

We would be happy to discuss how these changes may impact your business.

Authors:

Jakub Kašuba

Anna Běhounková