Data point 1
Which value applies. Actual values are only permitted where the Regulation’s conditions are met; otherwise a default applies. This is a legal test before it is a data question.
Scope
What CBAM covers in this sector.
| CN codes | 2716 00 00 |
|---|---|
| Covered goods | Electrical energy. |
| Emissions in scope | Direct emissions, calculated under the specific electricity provisions of the Regulation rather than the installation rules used for the other five sectors. |
| Relevant precursors | Not applicable. Electricity is, however, an indirect-emissions input to cement and fertilisers. |
Transcribed from Annex I and Annex II to Regulation (EU) 2023/956; checked 01 September 2026. The Official Journal text and the classification declared to customs govern. Sector guidance published on 14 August 2026 is available from the European Commission.
Production routes
The route decides the number.
- Grid electricity exported to the European Union under an interconnection arrangement.
- Directly connected generation supplying an EU customer under a power purchase arrangement.
- Mixed generation portfolios where the emission factor of the exporting system, not the plant, is the reference point.
Hardest data points
Three places this sector fails verification.
Data point 2
System boundary versus plant boundary. The relevant factor is often that of the exporting system, and plant-level performance does not automatically substitute for it.
Data point 3
Metering and settlement records. Export volumes have to reconcile with settlement data, and that reconciliation is examined first, not last.
CBAM accreditation status: our application has been formally accepted by ACCREDIA and the assessment is underway. Accredited CBAM verification will be offered only after formal accreditation is granted and within the approved scope. Full status record
Build the file that has to survive verification
Describe the claim — not the service.
Tell us what must be relied on, who will rely on it and by what date. We will confirm the correct programme, evidence requirement and responsible entity — or tell you it is outside our scope.