# CBAM implementing provisions (Act of 21.11.2025)

Act of 21 November 2025 amending the Act on the system for managing emissions of greenhouse gases and other substances and certain other acts (ustawa o zmianie ustawy o systemie zarządzania emisjami gazów cieplarnianych i innych substancji oraz niektórych innych ustaw)

- Status: In force
- Legal order: Poland
- Legal area: Climate, CO₂ and energy
- Dz.U. 2025 poz. 1863; amended Act – consolidated text Dz.U. 2026 poz. 526; Regulation of the Minister of Finance and Economy of 2.01.2026 (Dz.U. 2026 poz. 11)
- Business profile: Semi-fabrication, Product manufacturers, Smelting

## In brief

Adds Chapters 9a–9b to the Act on the emissions management system: access to the CBAM registry via PUESC, procedure for granting authorised CBAM declarant status and penalties for transitional-period reports.

## Key obligations

- access to the CBAM registry after registration and authentication on PUESC (Art. 54a(1)–(3) of the Act on the emissions management system)
- application for authorised CBAM declarant status submitted via the CBAM registry (Art. 54b(3))
- the application is accompanied by a statement, under penalty of criminal liability, that the data are true (Art. 54b(4))
- correction of transitional-period CBAM reports at the request of KOBiZE (Art. 54e)

## Competent authority

Director of the Revenue Administration Regional Office (IAS) in Poznań (status – Art. 54b(1), Regulation of the Minister of Finance and Economy, Dz.U. 2026 poz. 11), KOBiZE (Art. 3(2)(12)), Masovian Regional Inspectorate of Environmental Protection (WIOŚ) (penalties)

## Penalties

For failure to submit or an incorrect transitional-period report: EUR 10–50/t of unreported emissions, HICP indexation; imposed by the Masovian WIOŚ (Art. 54g)

## Entry into force

13.01.2026

## Application

from 2026-01-13 (Art. 1(5) – from 2026-01-01)

## Key dates

- 13.01.2026: entry into force of the Act and of the Regulation of the Minister of Finance and Economy designating the Director of the IAS in Poznań
- 16.04.2026: publication of the consolidated text of the Act on the emissions management system (Dz.U. 2026 poz. 526)
- 30.09.2027: first CBAM declaration and surrender of certificates for 2026 (Regulation 2023/956)

## Related acts

- [CBAM (Regulation 2023/956 as amended by Regulation 2025/2083)](https://igmnir.org/dane/prawo/en/eu-cbam/)
- [Act on the emission allowance trading system](https://igmnir.org/dane/prawo/en/pl-ets/)

## Official sources

- [Text of the act](https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20250001863)
- [Consolidated text](https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20260000526)
- [ISAP – Regulation of the Minister of Finance and Economy, Dz.U. 2026 poz. 11](https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20260000011)
- [Ministry of Climate and Environment – The Act introducing CBAM will enter into force](https://www.gov.pl/web/klimat/ustawa-wprowadzajac-cbam-wejdzie-w-zycie)

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Register as of: 22.10.2026. The official text of the act prevails. IGMNiR. On the website: https://igmnir.org/en/law/#akt-pl-cbam