CBAM Reporting Template 2026 (Free CSV Download)
Reviewed against current law:
General Summary
The CBAM reporting template is a CSV worksheet with 17 columns that produces one row per type of goods, country of origin and installation, ready to be totalled for the annual CBAM declaration. It is a pre-filing worksheet: the declaration itself is filed in the CBAM Registry, and the sheet does not reproduce the CBAM Registry layout. Authorised CBAM declarants and the customs teams that prepare their filings need it. It collects the quantity, the embedded emissions, the data basis, the verification report reference, the carbon price reduction and the certificates to surrender. Each column names the provision that asks for the data.
What This Template Covers
The template covers 17 columns, each tied to a provision of Regulation (EU) 2023/956.
| Column | Legal basis |
|---|---|
| CN code | Annex I |
| Type of goods | Article 6(2)(a); Annex V, point 1 |
| Country of origin | Annex V, point 1 |
| Quantity imported (t; MWh for electricity) | Article 6(2)(a) |
| Customs situation (standard / inward processing / outward processing / returned goods) | Article 6(3), (4) and (5) |
| Installation of production (name and identifier) | Annex V, point 2(a) |
| Operator contact | Annex V, point 2(b) |
| Data basis (actual / default) | Article 7(2) and (3); Annex V, point 1 |
| Specific embedded emissions (tCO2e per t or per MWh) | Article 6(2)(b); Annex V, point 2(d) |
| Total embedded emissions (tCO2e) | Article 6(2)(b) |
| Calculation method and source | Annex V, point 2(e) |
| Verification report reference (actual emissions only) | Article 6(2)(d); Article 8 |
| Carbon price reduction claimed (certificates) | Article 9; Article 6(2)(c) |
| Carbon price evidence reference | Article 9(2) |
| Free allocation adjustment (certificates) | Article 31; Article 6(2)(c) |
| CBAM certificates to surrender | Article 6(2)(c) |
| Notes | Working column |
Three identity rows sit above the table: declarant name, CBAM account number and declaration year.
How to Use It
- Identify the declarant. Download the CSV and enter the declarant name, the CBAM account number and the declaration year.
- List the imports. Add one row per type of goods, country of origin and installation, with the quantity in tonnes, or megawatt-hours for electricity.
- Enter the emissions. Record the specific and total embedded emissions and mark each figure as actual or default.
- Attach the evidence. Reference the verification report for actual emissions and the evidence for any carbon price paid.
- Total the certificates. Apply the carbon price reduction and the free allocation adjustment, then total the certificates to surrender.
- File in the registry. Transfer the totals into the CBAM Registry and submit by September 30.
What the Regulation Requires Here
Article 6 of Regulation (EU) 2023/956 defines what the annual CBAM declaration contains.
Under Article 6(1), as amended by Regulation (EU) 2025/2083, each authorised CBAM declarant submits a declaration for the preceding calendar year through the CBAM Registry by September 30, for the first time in 2027 for 2026. Article 6(2) lists the contents: (a) the total quantity of each type of goods, in megawatt-hours for electricity and tonnes for other goods; (b) the total embedded emissions, calculated under Article 7 and verified under Article 8 where actual emissions are used; (c) the number of CBAM certificates to surrender after the Article 9 reduction and the Article 31 adjustment; (d) copies of verification reports where applicable.
Paragraphs 3 to 5 add rules for inward processing, outward processing and returned goods. Article 6(6) empowers the Commission to set the standard format, including detail per installation, country of origin and type of goods.
Background reading: CBAM reporting guide and CBAM declaration guide. For the mechanism as a whole, start with the EU CBAM overview.
Related templates
- CBAM Declaration Checklist Template 2026 (Free PDF Download)
- CBAM Certificate Tracker Template 2026 (Free CSV Download)
- CBAM Supplier Questionnaire Template 2026 (Free Generator)
- All CBAM templates and checklists
Frequently Asked Questions
Is this the quarterly CBAM report template?
No. Quarterly CBAM reports belonged to the transitional period, October 1, 2023 to December 31, 2025. Since January 1, 2026 the obligation is an annual CBAM declaration, and this worksheet is built for that.
Is this the official CBAM declaration format?
No. The declaration is filed in the CBAM Registry, and this sheet does not reproduce the registry layout. It is a pre-filing worksheet that gathers the Article 6(2) data in one place.
Which units does the CBAM declaration use?
Megawatt-hours for electricity and tonnes for all other goods (Article 6(2)(a)). Embedded emissions are stated in tonnes of CO2e per megawatt-hour or per tonne of each type of goods (Article 6(2)(b)).
When is the first CBAM declaration due?
September 30, 2027, covering goods imported in 2026 (Article 6(1)).
CBAM Brief (EUR 199 a month) emails you when a certificate price, default value, CN code or deadline changes.
This template is a starting point, not an official form, and not legal advice. The binding text is Regulation (EU) 2023/956 and its implementing acts. Content reviewed on October 12, 2026.