January 31 is the deadline for submitting the CBAM report for Q4 2023.
It turns out that it is also possible to submit the report after the deadline of 31 January 2024.
The European Commission announced in a press release published on its website that from 1 February, a “request delayed submission” function will be made available in the interim register, which is to give an additional 30 days to submit a CBAM report.
The announcement can be found here: https://taxation-customs.ec.europa.eu/news/technical-issues-related-cbam-transitional-registry-and-import-control-system-2-ics2-2024-01-29_en?prefLang=pl.
It is also important to note that such an option should be available by clicking on the “my quarterly reports” icon in the register, next to the relevant reporting quarter
On the other hand, the Polish National Centre for Emissions Management (Pol. KOBIZE) informed that no sanction will be imposed on reporting persons subject to the reporting obligation if problems with the improper functioning of the CBAM interim register and the errors generated by it have resulted in the inability to submit a complete CBAM report on time, provided that the correct report is submitted after these reasons have ceased.
KOBIZE Announcement: https://kobize.pl/pl/article/aktualnosci-i-komunikaty/id/2545/mechanizm-cbam-bledy-generowane-przez-rejestr-przejsciowy-cbam.
This means that the deadline will not be postponed for all obligated parties, but this possibility will apply primarily to the situation of technical problems with reporting. Therefore, it is better to report on time, even with the option of later correction.
