Authorised CBAM declarant: application in the CBAM Registry and annual carbon border adjustment declaration

Authorised CBAM declarant: application in the CBAM Registry and annual carbon border adjustment declaration is filed with Registro CBAM de la Comisión Europea (resuelve el MITECO, Oficina Española de Cambio Climático). With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. What we charge you: from €499. Official tasa (government fee): No official fee: no official fee is known to apply to the application for authorised declarant status or to the filing of the CBAM declaration. Outside our price, and paid by your company: the guarantee MITECO requires if your company was not established in the two financial years before the year of the application (a bank guarantee payable on first demand or an equivalent one, for the value of the certificates corresponding to the imports you estimate; your bank charges for issuing it); the CBAM certificates, which your company buys from 1-2-2027 at the official price (for goods imported in 2026 it is set per import quarter: 75,36 € for the first, 75,28 € for the second and 82,32 € for the third, per certificate; the fourth is published on 4-1-2027); the fees of the common platform for selling certificates, whose amount is not yet known; and, if actual emissions are declared, the report of the accredited verifier, which we do not produce.

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Since 1-1-2026 only an authorised CBAM declarant may import iron and steel, aluminium, fertilisers, cement, hydrogen or electricity above the 50-tonne annual exemption, which does not cover hydrogen or electricity. We prepare and submit for your company, as its attorneys, the application for authorised declarant status in the CBAM Registry, decided by MITECO, or the annual CBAM declaration with the emissions of each origin installation and the calculation of the certificates to be surrendered. Your company remains the declarant and remains responsible; the customs declaration is lodged by your company or by a registered customs representative, and we tell you which CBAM code it must carry.

Practical guide: CBAM: the carbon border adjustment if you import. Requirements, deadlines and the steps, explained.

What we charge you: from €499
Managora's fee: €499.00 (21% VAT incl.)
Tasa (official government fee): No official fee: no official fee is known to apply to the application for authorised declarant status or to the filing of the CBAM declaration. Outside our price, and paid by your company: the guarantee MITECO requires if your company was not established in the two financial years before the year of the application (a bank guarantee payable on first demand or an equivalent one, for the value of the certificates corresponding to the imports you estimate; your bank charges for issuing it); the CBAM certificates, which your company buys from 1-2-2027 at the official price (for goods imported in 2026 it is set per import quarter: 75,36 € for the first, 75,28 € for the second and 82,32 € for the third, per certificate; the fourth is published on 4-1-2027); the fees of the common platform for selling certificates, whose amount is not yet known; and, if actual emissions are declared, the report of the accredited verifier, which we do not produce.
Processing time: The authorisation must be applied for before importing above the exemption. MITECO assesses the application within 120 calendar days of receiving it, a period that may be extended by 30 calendar days if the application is amended. The CBAM declaration is filed, and the certificates surrendered, by 30 September each year for the previous year: the first one, for 2026, by 30-9-2027.
Where it is filed: Registro CBAM de la Comisión Europea (resuelve el MITECO, Oficina Española de Cambio Climático) ↗
What you receive: Application

Cost breakdown: Application for authorised declarant status 499 € (VAT included). Annual CBAM declaration, up to 3 origin installations 999 € (VAT included). Annual CBAM declaration, 4 to 10 origin installations 1.999 € (VAT included). The price depends on what your company needs and, for the declaration, on how many origin installations your goods come from. No official fee. Not included, and paid by your company: the bank guarantee if MITECO requires it, and the CBAM certificates..

Authorised CBAM declarant: application in the CBAM Registry and annual carbon border adjustment declaration: how is it filed?

1Answer the questions (about 10 minutes) and upload whatever you have to hand.
2If any answer shows that your company does not need the authorisation or that this service does not fit your case, we tell you before you pay.
3Payment, VAT included: 499 € for the application for authorised declarant status; 999 € for the annual CBAM declaration with up to 3 origin installations; 1.999 € for the declaration with 4 to 10.
4Your company grants us, with its own certificate, the DB0117 «Acceso registro CBAM» authorisation in the Agencia Tributaria's Registro de Apoderamientos, which is the route provided for the application; for the annual declaration, whatever delegation the CBAM Registry accepts at that time. We send you the steps. We never ask for your digital certificate.
5Application: we prepare your company's details, the import estimate for this year and the next, the financial and operational capacity and the sworn statement, which your legal representative confirms. We submit it as attorneys in the CBAM Registry and follow the file until MITECO's decision; if a guarantee is required, we tell you when and how to provide it.
6Declaration: from your import declarations and your suppliers' data we calculate the tonnes per type of goods, the emissions of each installation (verified actual values or default values), the deduction for the carbon price paid at origin and the certificates to be surrendered, and we file it on your company's behalf before 30 September. Your company buys and surrenders the certificates from its CBAM account using the number we calculate for it.
7We tell you which CBAM code each customs declaration must carry: Y128 with your CBAM account number, or Y137 if you are exempt. The customs declaration is lodged by your company or by a registered customs representative; we leave ready everything that goes with it.

Which documents do you need?

•Application: certificate from the Agencia Tributaria (Tax Agency) showing the company is up to date, the generic one and no more than 3 months old on the date of the application.
•Application: annual accounts for at most the last three closed financial years, to show financial and operational capacity (MITECO may ask for them).
•Application: a bank guarantee payable on first demand or an equivalent one, only if MITECO requires it because your company was not established in the two previous financial years.
•Declaration: the year's import declarations, or a list with the tariff code, net mass and country of origin of each consignment.
•Declaration: emissions data for each origin installation provided by your suppliers, with the accredited verifier's report if they are actual emissions, and proof of the carbon price paid at origin, if any.
•DB0117 «Acceso registro CBAM» authorisation in favour of Managora in the Agencia Tributaria's Registro de Apoderamientos (register of powers of representation): your company grants it with its own certificate, following the steps we send you. For the annual declaration, whatever delegation the CBAM Registry accepts at that time.

Prerequisites we also handle for you

This procedure may require documents that we also obtain. If your case needs one and you do not have it, ask us for it here and come back once you have it:

Certificado de estar al corriente (tax and Seguridad Social clearance certificate)from €99

And whatever a third party provides, we arrange it

Traducción jurada (sworn translation) into Spanish
Apostilla or legalisation of a foreign document

You do not have to look for anyone: we coordinate it. As it is provided by a third party it is quoted separately and does not go inside the price of this procedure, and we tell you the amount before ordering it.

Legal basis and things to bear in mind

Since 1-1-2026 customs only allows CBAM goods (iron and steel, aluminium, fertilisers, cement, hydrogen and electricity) to be imported by an authorised declarant. An importer is exempt if it imports 50 tonnes or less of net mass of iron and steel, aluminium, fertilisers and cement in the calendar year, adding up all codes; the exemption is claimed in each customs declaration with the code Y137. Hydrogen and electricity have no exemption. Anyone expecting to exceed 50 tonnes must apply for the authorisation beforehand, and anyone who exceeds it during the year is liable for the emissions of everything imported that year.
You do not need your own authorisation for imports in which an indirect customs representative appointed by you agrees to act as authorised declarant: they take on the CBAM obligations when they enter their account number. Direct representation does not cover this. If your company is not established in the EU (an EORI starting with ESN), the authorisation is always obtained by the indirect customs representative. Each subsidiary applies for its own; branches do not, because the parent applies with a single application, and the branch of a business from outside the EU cannot be an authorised declarant.
Requirements for the authorisation: being established in Spain and having an EORI; not having been involved in serious or repeated infringements of customs, tax or market abuse rules or of the CBAM Regulation itself, nor convicted of a serious offence related to its business, in the previous five years; showing financial and operational capacity; and providing the generic Agencia Tributaria certificate no more than 3 months old. If the company was not established in the two financial years before the year of the application, MITECO requires a bank guarantee payable on first demand for the value of the certificates for the estimated imports, released after 30 September of the second year in which it has surrendered its certificates.
The CBAM declaration is filed by 30 September each year for the previous year (the first, by 30-9-2027 for 2026). It covers the tonnes of each type of goods, the embedded emissions and the certificates to be surrendered, after deducting the carbon price paid at origin and the free allocation adjustment (calculated from the product's benchmark multiplied by the CBAM factor, 97,5 % in 2026, not from your emissions). Actual emissions only count if verified by an accredited verifier; otherwise default values are used, with a mark-up of 10 % in 2026 (1 % for fertilisers). Your company remains responsible even if it delegates the filing.
Certificates are sold from 1-2-2027 on a common central platform, only to authorised declarants and from their account. For goods imported in 2026 the price is quarterly: 75,36 € for the first quarter, 75,28 € for the second and 82,32 € for the third; the fourth is published on 4-1-2027. From 2027, at the end of each quarter the account must hold certificates covering at least 50 % of the emissions of goods imported since the start of the year, and surplus certificates can be repurchased up to one third of those bought the previous year.
Penalties: anyone importing above the exemption without being an authorised declarant pays three to five times the excess emissions penalty for each certificate not surrendered, which may be reduced if the threshold was exceeded by 10 % at most or if an application filed in time was refused. Anyone who does not surrender their certificates in time pays the excess emissions penalty for each one and must still surrender them.

Authorised CBAM declarant: application in the CBAM Registry and annual carbon border adjustment declaration: frequently asked questions

Authorised CBAM declarant: application in the CBAM Registry and annual carbon border adjustment declaration: how much does it cost?

We charge you from €499: our fee plus, where applicable, the fixed official tasa we advance. Application for authorised declarant status 499 € (VAT included). Annual CBAM declaration, up to 3 origin installations 999 € (VAT included). Annual CBAM declaration, 4 to 10 origin installations 1.999 € (VAT included). The price depends on what your company needs and, for the declaration, on how many origin installations your goods come from. No official fee. Not included, and paid by your company: the bank guarantee if MITECO requires it, and the CBAM certificates.. Managora's fee is €499.00, 21% VAT included (€412.40 net + €86.60 VAT). The official tasa charged by the authority (a suplido paid on your behalf, no VAT) is: No official fee: no official fee is known to apply to the application for authorised declarant status or to the filing of the CBAM declaration. Outside our price, and paid by your company: the guarantee MITECO requires if your company was not established in the two financial years before the year of the application (a bank guarantee payable on first demand or an equivalent one, for the value of the certificates corresponding to the imports you estimate; your bank charges for issuing it); the CBAM certificates, which your company buys from 1-2-2027 at the official price (for goods imported in 2026 it is set per import quarter: 75,36 € for the first, 75,28 € for the second and 82,32 € for the third, per certificate; the fourth is published on 4-1-2027); the fees of the common platform for selling certificates, whose amount is not yet known; and, if actual emissions are declared, the report of the accredited verifier, which we do not produce..

Authorised CBAM declarant: application in the CBAM Registry and annual carbon border adjustment declaration: how long does it take?

The authorisation must be applied for before importing above the exemption. MITECO assesses the application within 120 calendar days of receiving it, a period that may be extended by 30 calendar days if the application is amended. The CBAM declaration is filed, and the certificates surrendered, by 30 September each year for the previous year: the first one, for 2026, by 30-9-2027.

Authorised CBAM declarant: application in the CBAM Registry and annual carbon border adjustment declaration: which documents do I need?

You need to have to hand: Application: certificate from the Agencia Tributaria (Tax Agency) showing the company is up to date, the generic one and no more than 3 months old on the date of the application., Application: annual accounts for at most the last three closed financial years, to show financial and operational capacity (MITECO may ask for them)., Application: a bank guarantee payable on first demand or an equivalent one, only if MITECO requires it because your company was not established in the two previous financial years., Declaration: the year's import declarations, or a list with the tariff code, net mass and country of origin of each consignment., Declaration: emissions data for each origin installation provided by your suppliers, with the accredited verifier's report if they are actual emissions, and proof of the carbon price paid at origin, if any., DB0117 «Acceso registro CBAM» authorisation in favour of Managora in the Agencia Tributaria's Registro de Apoderamientos (register of powers of representation): your company grants it with its own certificate, following the steps we send you. For the annual declaration, whatever delegation the CBAM Registry accepts at that time.. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Registro CBAM de la Comisión Europea (resuelve el MITECO, Oficina Española de Cambio Climático). You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Registro CBAM de la Comisión Europea (resuelve el MITECO, Oficina Española de Cambio Climático) ↗.

Managora Gestion SL (company number B88823893) is a private company. We are not Registro CBAM de la Comisión Europea (resuelve el MITECO, Oficina Española de Cambio Climático), we are not affiliated with, authorised or endorsed by any public authority, and this website is not an official government portal. What you pay on this page is our fee for preparing, signing and filing the procedure on your behalf: it is separate from the official tasa, which where applicable belongs to the authority and is shown to you separately. You can carry out this procedure yourself, directly with Registro CBAM de la Comisión Europea (resuelve el MITECO, Oficina Española de Cambio Climático).

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