# Can a CBAM verifier skip the site visit entirely?

Canonical: https://senseible.earth/answers/can-cbam-verifier-waive-site-visit

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](https://senseible.earth/answers/cbam-virtual-site-visit-when-allowed)
- [CBAM materiality level](https://senseible.earth/answers/cbam-verification-materiality-5-percent)
- [Who can verify records in Senseible](https://senseible.earth/answers/who-can-verify-records-in-senseible)

Sources: [European Commission, guidance on CBAM verification and accreditation (24 August 2026)](https://taxation-customs.ec.europa.eu/document/download/030fe146-38e5-46b8-82b5-5f72da089a7b_en?filename=GUIDANCE%20ON%20CBAM%20VERIFICATION%20AND%20ACCREDITATION%20FOR%20VERIFIERS%20AND%20NATIONAL%20ACCREDITATION%20BODIES.pdf)

Last reviewed 2026-10-23.