CBAM Transitional vs Definitive Phase
Understanding the difference between CBAM’s transitional and definitive phases.
CBAM Transitional vs Definitive Phase
CBAM’s transitional phase runs to the end of 2025 and is reporting-only, with quarterly reports and no certificate purchase. The definitive phase begins in 2026 and introduces the purchase and surrender of CBAM certificates by declarants. Social Lab helps you prepare for the shift.
Your end-to-end CBAM compliance partner
Collection and calculation of CBAM emissions data, and preparation of quarterly and annual CBAM reports in line with EU requirements.
Assessment of CBAM costs based on embedded emissions and EU carbon prices, and identification of emission reduction opportunities to minimize future carbon costs.
Preparation of documentation required for CBAM verification, and coordination and support during third-party verification and annual compliance.
Your deliverables
CBAM Transitional vs Definitive Phase — questions we get
When does each phase run?
The transitional, reporting-only phase runs to end-2025; the definitive phase starts in 2026.
What changes in the definitive phase?
It introduces the purchase and surrender of CBAM certificates by declarants, on top of reporting.
Is certificate purchase required now?
No. Certificate obligations apply from the definitive phase, not during the transitional phase.
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