Reporting
CBAM (Carbon Border Adjustment Mechanism) reporting is a core compliance requirement for EU importers, ensuring that carbon emissions related to imported goods are transparently monitored and submitted to the EU Commission. With kolum, you can efficiently generate, review, and prepare your CBAM reports for submission, helping you meet your legal obligations with confidence and ease.
What Are CBAM Reports?
CBAM reports contain detailed data on the embedded emissions in your imported goods, aligned with your customs declarations and purchase volumes, and structured according to the EU CBAM Regulation (EU) 2023/956. Submitting these reports is mandatory for EU importers of CBAM goods, supporting the EU's climate goals while ensuring your company remains compliant.
Reporting periods: quarterly until 2025, annual from 2026
During the transitional period, CBAM reports were due every quarter, from 2023 Q4 through 2025 Q4. These quarterly reports remain available in kolum, so you can still create or correct a report for any of those quarters.
From 2026 onwards, CBAM replaces the quarterly report with a single annual CBAM declaration covering the full calendar year. There is nothing to submit during 2026 itself: the declaration for 2026 is due by 30 September 2027 (corrections are possible until 31 October 2027), and kolum will enable report creation for the full year 2026 as soon as 2027 begins. In the meantime, the 2026 tab on the Reporting page shows your companies with the deadline banner and an explanatory note, so you can already keep your import and emission data complete for the year.
How CBAM Reporting Works in kolum
- Generate Reports Easily: kolum aggregates your import data, emissions data from your suppliers, and customs-relevant details to generate a compliant CBAM report for each reporting period.
- Review and Confirm Data: You can review the generated report for correctness, validate your emission and import entries, and confirm your readiness to submit.
- Submit to the EU Commission: Once your report is finalized, you will download a .zip package, which you will then upload to the EU CBAM Registry to complete your compliance for the period.
Why It Matters
Timely and accurate CBAM reporting helps your organization:
- Avoid non-compliance penalties and delays at customs.
- Maintain transparency and a climate-conscious supply chain.
- Build trust with stakeholders, customers, and regulatory bodies.
Continue with Your CBAM Tasks
Create CBAM Reports: Learn how to generate your CBAM reports within kolum step-by-step, for the quarterly periods up to 2025 Q4 and for the annual periods from 2026.
Submit CBAM Reports: Follow the process to submit your CBAM report to the EU Commission using the Transitional Registry.
What's new
The Reporting page reflects the switch from quarterly to annual CBAM reporting: quarter tabs run up to 2025 Q4, and a single 2026 tab shows your companies with the deadline banner and explains that full-year report creation opens in January 2027, ahead of the 30 September 2027 deadline.