Can a CBAM verifier skip the site visit entirely?

Yes, but only after physical site visits in the two preceding reporting periods, and only if the other conditions for a virtual visit also hold. The Commission's guidance mentions very small and simple installations. The verifier must record its reasons and still reach reasonable assurance.

Conditions

• Physical visits in the two preceding reporting periods.
• No significant change to the installation or monitoring plan.
• Low risk and complexity, with all evidence available remotely.

What stays the same

The verifier still has to be satisfied the report is free from material misstatement, and can insist on a visit if evidence falls short.

What Senseible does here

Senseible keeps the invoices behind each fuel and electricity figure in one fingerprinted record, so a verifier can sample them without a hunt through files. Senseible is not a CBAM verifier and does not issue verification reports.

• CBAM virtual site visits
• CBAM materiality level
• Who can verify records in Senseible

Sources: European Commission, guidance on CBAM verification and accreditation (24 August 2026)

Last reviewed 2026-10-23.