Can CBAM reports or declarations be corrected after submission?

Limited correction periods with potential consequences

Yes, CBAM reports can be corrected after submission, but within specified timeframes. Generally, corrections can be made up to two months after the end of the reporting quarter.

For the first two quarterly reports in the transitional period, a longer correction period is allowed. However, significant or repeated corrections may trigger reviews by national authorities.

In the definitive period, corrections to annual declarations may have financial implications related to the number of CBAM certificates to be surrendered.

See the timeline for reporting below ->