The European Commission has extended the submission deadline for the first CBAM report. This concerns the reporting period of the fourth quarter of 2023. An application for an extension of the submission deadline can still be submitted via the CBAM portal until March 31, 2024 (see FAQs of the EU Commission: Carbon Border Adjustment Mechanism (CBAM) Questions and Answers).
The first deadline extension for the report for the fourth quarter of 2023 applied from February 1, 2024. The reason for the extension was technical problems with the submission of the report in the CBAM portal, which many companies had to contend with. Originally , the report was to be submitted by January 31, 2024.
The option "Request for late submission (technical error)" is still available until March 31, 2024. After submitting the request, reporting agents have 30 days to submit their CBAM report.
Reporting agents can subsequently amend and correct their first three CBAM reports until July 31, 2024.
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Carbon Border Adjustment Mechanism (CBAM) Questions and Answers
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