CBAM conclusions
New obligation related to the carbon border tax introduced by the Regulation OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL (EU) 2023/956 of 10 May 2023 establishing a mechanism for the adjustment of border prices taking into account CO2 emissions (OJ L 130, 16.05.2023/53/XNUMX, p. XNUMX,) indicates the need to submit quarterly CBAM reports. If you are an importer of high-emission goods, including goods from the group of cement, iron, aluminum, steel, artificial fertilizers, hydrogen, electricity, or a customs agency acting as an indirect representative of companies trading in such goods and based outside the EU or EFTA countries, you have obligation to submit quarterly CBAM reports.
How is the CBAM report submitted?
Access to the CBAM Transitional Register
The CBAM report must be submitted to the EU CBAM register. Access to the register is obtained from local authorities. In Poland, the ePUESC platform has such rights.
Once you have access to ePUESC, you can submit the CBAM report in two ways:
- manually or
- by uploading a file prepared in the appropriate format.
It should be emphasized that you can only submit mandatory CBAM reports via the ePUESC platform. For this purpose, you must have an account on ePUESC.
Us, first. we submit an application to ePUESC to be able to submit a report on behalf of the client. Secondly, we generate the CBAM report in the appropriate format so that it can be uploaded to the EU system.
How can we help you register a CBAM declarant?
To submit the mandatory CBAM report, you must have an account on the ePUESC platform. We can perform this activity on behalf of your company. All you need to do is provide us with a signed power of attorney and confirmation of payment of the stamp duty related to granting the power of attorney, and we will submit the application and, after its acceptance, the CBAM declarant (i.e. your company) will be able to submit the CBAM report.
You can also report the power of attorney yourself. Remember that you should have a qualified electronic signature, thanks to which you can handle all matters remotely. The process of adding a proxy in the scope of CBAM consists of filling in the WPE0001 form related to the registration of the update of the company's representation. All you need to do is indicate the Green Reporting data as the proxy. You must also specify the period for which the power of attorney was granted and, as part of the extended rights, indicate access to the CBAM register. You must also attach a signed power of attorney and confirmation of payment of the stamp duty. Remember that we can submit this application on your behalf!
You don't know how to access and how to set up this account in the CBAM Registry?
Contact our company! We will help you at every stage of setting up an account and preparing a CBAM report.
