The most important CBAM tasks for 2025
The EU’s Carbon Border Adjustment Mechanism (CBAM) will enter its final phase in 2026, bringing with it financial and regulatory obligations for importers of carbon-intensive goods. While the transition phase (October 1, 2023 – December 31, 2025) will focus on emissions reporting, the purchase of allowances linked to the price of the EU Emissions Trading Scheme will be introduced in 2026.
What you do for CBAM in 2025 will have a direct impact on your ability to comply with regulations and avoid penalties in 2026. Below is an overview of the key tasks you should focus on in the coming year:
The final
CBAM system
From 2026, importers must:
- CBAM certificates based on the embedded emissions of the imported goods.
- emissions annually via the CBAM register.
- certificates for these emissions.
- ensure that only authorized CBAM declarants handle imports into the EU.
Deadline for preparation: The first CBAM notification (for 2026) must be submitted by May 31, 2027.
These are the tasks for 2025
Early collaboration with your suppliers is crucial to ensure complete and compliant reporting. Learn what steps are required for CBAM 2025 to secure reliable data, streamline internal compliance processes and register as an authorized CBAM filer in time.
July 1, 2024 marks a decisive turning point: You must report actual emissions for every imported CBAM good (except electricity). This means:
- Early engagement is key – start working with your suppliers now to avoid incomplete data.
- Precursors are important – Make sure that the emission data includes the precursors used in production.
- Use supplier-friendly surveys – Reduce complexity and provide existing data from previous quarters, such as installation data for your suppliers, in a secure environment.
Risk of non-compliance: The use of default values that exceed the permissible limits after 2024 could lead to incomplete or incorrect reports.
To fulfill CBAM obligations, you must collect detailed and verified data from suppliers, including
- Identification of the plant – knowing where the product and all preliminary products were manufactured.
- Specific embedded emissions – Capture both direct and indirect emissions data.
- Production route – Understand how the goods were produced.
- Carbon price information – Identify all carbon costs paid by the supplier in their country.
The biggest challenge: Suppliers report their emissions data annually or in periods of at least three months, while importers report quarterly – ensure a consistent data flow between the two.
In order to fulfill the CBAM requirements efficiently, importers should:
- Automatic monitoring of imports – Identify goods subject to CBAM at an early stage in the supply chain.
- Centralize data storage – Store supplier emissions data for easy reporting and reuse.
- Review supplier contracts – Include clauses requiring disclosure of emissions in purchase contracts.
CBAM registration access: Make sure you are prepared to interact with the CBAM merchant portal to manage data and certificate transactions.
From January 1, 2026, only approved CBAM declarants will be allowed to import the goods covered.
- Apply for this status from your competent national authority (NCA) in good time to avoid delays.
- Gather the necessary documentation and records for compliance now.
As a reminder, the European Commission could extend the scope of CBAM by 2026 and potentially cover more goods and sectors by 2030 – stay tuned.
Your way to master CBAM
Harmonizing efficiency and sustainability with Celonis
March 06, 2025 | 11:00 -12:00 a.m.
Johannes Keim
Learn how Celonis CBAM can help you overcome challenges, balance regulatory requirements with sustainability goals and reduce emissions.
- Use Celonis to overcome CBAM challenges with ease
- Comply with all regulations and increase your sustainability at the same time
- Benefit from clear supply chain transparency and reduced emissions
- Make informed decisions with data-based insights
- Get practical tips and secure a clear competitive advantage
The 5 best ways CORA for importers supports your CBAM compliance
While CBAM readiness requires strategic preparation , CORA simplifies and automates key compliance tasks. Here’s how it works:
- CBAM data management – secure collection, storage and validation of emissions data from suppliers.
- Supplier engagement tools – Automate data requests, reminders and follow-ups for accurate reporting.
- Integrated emissions calculations – Ensure accurate tracking of direct and indirect emissions.
- Regulatory Compliance Alerts – Stay up to date on CBAM policy changes and reporting deadlines.
- Automate CBAM reports – Create fully compliant CBAM reports with minimal manual effort.
CBAM 2025:
Set the course now for a smooth implementation
The next 12 months will determine how smoothly your company transitions into the final CBAM phase. Accurate emissions data, supplier engagement and internal compliance workflows are key to avoiding penalties and ensuring regulatory success. Start now to secure emissions data, optimize reporting and prepare your company for CBAM compliance in 2026.
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FAQs about the CBAM Control App for Celonis
CBAM is an EU initiative that was introduced as part of the European Green Deal. The aim is to create equality between EU-based companies and their international competitors by avoiding carbon leakage. This is achieved by reducing emissions from the production of imported goods and protecting European companies that invest in clean technologies.
CBAM concerns emission-intensive goods such as cement, electricity, fertilizers, iron & steel (including pipes and structural components), and aluminium imported from outside the EU. These goods were selected due to their high carbon footprint and their importance to the EU economy.
Almost the entire manufacturing and processing industry in the EU is affected. This affects companies that import CBAM-relevant goods, regardless of their size or the scope of their business activities. Particular attention is being paid to importers of fertilizers and electricity.
The CBAM Control App is a specially developed solution from Celonis and Ventum that helps companies to act in a CBAM-compliant manner. The app integrates various data sources and optimizes the data for efficient use in Celonis so that CBAM reporting can then be generated.
The CBAM Control App automates and simplifies the process of data collection, emissions calculation and reporting. It provides an integrated platform that facilitates compliance with CBAM by reducing the administrative burden and ensuring data accuracy.
The app supports the integration of SAP, SAP GTS, CORA and other required data sources. This data is prepared for optimal use in Celonis using customized SQL scripts.
The CBAM Control App uses advanced security protocols and data protection measures to ensure the integrity and confidentiality of company and supplier data. If required, the supplier survey can also be access-protected by a separate identity provider. A comprehensive rights and role concept within the CBAM Control App assigns authorizations per user. All data is stored securely on servers in Germany to guarantee compliance with the strictest data protection standards.
Ventum Consulting provides support during implementation through structured workshops, detailed planning meetings and customized consulting. This support ensures that the CBAM Control App is optimally integrated into your existing IT infrastructure and is ready for immediate use.
Yes, the CBAM Control App facilitates communication and coordination with suppliers through automated requests and data collection tools. This helps companies get the information they need from their suppliers efficiently and on time.
Yes, the CBAM Control App offers functions for analyzing the supply chain in order to identify optimization potential with regard to CO2 emissions. By analyzing emissions data, the tool enables companies to identify areas with high emissions and make strategic decisions to improve CO2 efficiency. This can include finding alternative suppliers with lower emissions or making changes to the production process to reduce the overall emissions of imported goods.