Carbon Border Adjustment Mechanism certificate platform draft rules published

Global Residence Programme
  • 2 minute read
  • July 22, 2026

The European Commission has published a draft delegated regulation that explains how Carbon Border Adjustment Mechanism (CBAM) certificates would be bought and repurchased through a single central platform in the European Union.

The draft does not change the core CBAM rules. Instead, it focuses on the practical arrangements needed to run the system. It sets out:

1

How authorised CBAM declarants would buy certificates.

2

When and how unused certificates could be repurchased.

3

What role Member State authorities would play.

4

How payments, fees, reporting, and data handling would work.

How the central platform would work

Under the proposal:

  • Certificate transactions would take place through a central platform connected to the CBAM Registry.

  • Payments would be made in euro.

  • A fixed fee of €0.05 per certificate would apply to sales.

  • Repurchase requests would be subject to timing, approval, and eligibility conditions. 

 

Safeguards and controls

The draft also sets out safeguards on:

  • Fraud and money-laundering risks

  • Payment security

  • Record-keeping 

  • Complaints and dispute handling

 

Why this matters for your CBAM planning

This initiative is important because it would create the operational backbone of the CBAM certificate market. It would define how importers and authorised declarants use the system in practice from 2027 onwards.

Status and next steps

This is still a European Commission initiative, not final law. It is open for feedback until 6 August 2026, so businesses and other stakeholders still have an opportunity to comment before the text is finalised. Now’s a good time to review the draft and consider how these rules might affect your CBAM processes and controls from 2027.

Contact us

Chris Mifsud Bonnici

Chris Mifsud Bonnici

Partner, PwC Malta

Tel: +356 79757005

Chantell Conti

Chantell Conti

Senior Manager, Tax , PwC Malta

Tel: +356 7973 6099

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