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CBAM · EU Companies

Create CBAM Reports

As an EU importer, generating your CBAM reports in kolum allows you to fulfil your reporting obligations seamlessly while maintaining accurate records of your imports, embedded emissions, and payment liabilities under CBAM. This page guides you through how to create, certify, and prepare your CBAM reports for submission.

Why This Matters

Under the EU CBAM regulation, importers are required to report:

  • Imported quantities of CBAM goods.
  • Embedded emissions (direct and indirect) linked to these goods.
  • Required information to calculate CBAM certificates and potential payments.

Creating your reports in kolum ensures:

  • Data consistency across your suppliers, imports, and emissions.
  • Compliance with the latest CBAM reporting structure.
  • Easy tracking of reporting periods and company-level obligations.
  • A clear audit trail for future verifications.

Before You Start

Ensure that:

  • You have added your companies and import data into kolum.
  • You have collected emissions data from your suppliers or entered it directly where needed.
  • Your user role in kolum has permission to generate CBAM reports for the relevant companies.

Where to Find It

Go to the Reporting section in the left sidebar. You will see:

  • The reporting periods at the top: one tab per quarter from 2023 Q4 through 2025 Q4, followed by a single tab for the current year (2026). The current-year tab is selected when you open the page.
  • A list of your companies under each period.
  • A Create Report button for each company for the selected reporting period.

Which periods you can report

  • 2023 Q4 to 2025 Q4: the quarterly reports of the transitional period. You can still create a report for any of these quarters, and create it again after correcting your data.
  • 2026 and later: CBAM replaces the quarterly report with one annual CBAM declaration covering the full calendar year, so there are no quarter tabs for 2026. There is nothing to submit during 2026 itself. Report creation for the full year 2026 will be enabled on the 2026 tab as soon as 2027 begins, ahead of the submission deadline on 30 September 2027 (corrections are possible until 31 October 2027). Until then, the 2026 tab shows the deadline banner, an explanatory note, and your companies with a neutral Available from 2027 state; the Create Report button is disabled there.
  • Each new year adds its own annual tab automatically, and no tab is shown for a year that has not started yet.

Steps to Create a CBAM Report

  1. Select the Reporting Timeframe: At the top, choose the period you want to report for (e.g., 2025 Q3).
  2. Find Your Company: In the list, locate the company you want to report for. If a report is not yet created, it will show as Not Created.
  3. Click Create Report: Click the Create Report button next to the company name. A side panel will open.
  4. Select the Creator: In the panel, select your user name from the Creator dropdown to document who is generating the report.
  5. Certify Your Data:
    • Tick the first checkbox to certify that the data you provide is accurate and complete.
    • Tick the second checkbox confirming that your report complies with Regulation (EU) 2023/956 and related requirements.
  6. Create the Report: Click Create Report. Your CBAM report for the selected company and period will now be generated in kolum.

What Happens Next

  • Once created, the report status will update to Created.
  • You can now review the data within the report, including quantities, emissions, and supplier-linked data.
  • If updates to import or emission data occur, you can regenerate or edit the report before final submission.
  • You can download the CBAM report in the required format for submission to the EU portal or store it for your internal compliance archive.

Tips for Smooth Reporting

  • Check supplier data early: Ensure your suppliers have submitted emissions data before the reporting deadline.
  • Align import data: Review your imports in kolum to ensure accurate quantities and CN codes are reflected.
  • Verify company settings: Confirm that company addresses and EORI numbers are up to date to avoid delays during submission.
  • Keep an eye on deadlines: quarterly reports of the transitional period were due within one month after each quarter's end; the annual declaration for 2026 is due by 30 September 2027.
  • Use kolum's structured workflow: kolum helps identify missing data to complete your report on time.

Common Questions

Compliance export

In the CBAM compliance export, the reporting-period column is labelled Reporting Timeframe across the Emissions Data, Imports × Emissions, and Imports worksheets.

Imports of type Returned Goods whose CN code is CBAM-relevant are treated as CBAM-relevant in the export: their CBAM-Relevant Import Volume (in t) equals the Import Volume (in t), rather than showing 0. Every newly generated export applies this rule.

What's new

The period selector on the Reporting page now ends the quarterly tabs at 2025 Q4 and adds a single 2026 tab, selected by default, which explains that the full-year 2026 declaration can be created from January 2027 ahead of the 30 September 2027 deadline. Quarterly reports up to 2025 Q4 can still be created and corrected as before.