When accrediting validation and verification (V&V) bodies, SNAS evaluates and confirms the competence of a body to perform the verification and validation of environmental information in accordance with the relevant standards, legislation, and normative requirements.

SNAS provides accreditation of validation and verification bodies in the regulated area and in the non-regulated area for sector-specific schemes.

Accreditation of validation and verification bodies in the regulated area is performed according to EN ISO/IEC 17029:2019, EN ISO 14065:2021 and Commission Implementing Regulation (EU) 2018/2067, as amended by Implementing Regulation (EU) 2020/2084, Implementing Regulation (EU) 2024/1321, Implementing Regulation (EU) 2025/1192, and other published modifications amending and correcting Implementing Regulation (EU) 2018/2067 on the verification of data and accreditation of verifiers under Directive 2003/87/EC of the European Parliament and of the Council.

The competence of a verification body is confirmed by SNAS with regard to Commission Implementing Regulation (EU) 2018/2066 on monitoring and reporting (MRR), as amended.

The regulated area includes:

Accreditation of V&V bodies for the EU Emissions Trading System (EU ETS – stationary installations, aviation and maritime transport) and EU ETS2 – buildings, road transport and other sectors.

Accreditation of V&V bodies in the non-regulated area for sector-specific schemes is performed according to EN ISO/IEC 17029:2019, EN ISO 14065:2021, ISO 14066:2023, and EN ISO 14064-3:2019 standards.The sector-specific schemes include:

Sector-specific schemes cover:

• Organizations (carbon footprint of an organization) – ISO 14064-1:2018 – defines principles and requirements for quantifying and reporting greenhouse gas (GHG) emissions at the organizational level.
• Emission reduction/removal projects – ISO 14064-2:2019 – focuses on GHG projects: guidelines for quantifying and monitoring emission reductions and removals and for reporting at the project level.
• Products and services (product carbon footprint) – ISO 14067:2018 – defines principles and requirements for quantifying the carbon footprint of products (PCF) across the full life cycle, from raw material extraction to disposal/recycling.

Overview of ISO 14064 Standards: Quantification, Monitoring, Reporting, Verification, and Validation of Greenhouse Gas (GHG) Emissions:

The SNAS policy for the accreditation of V&V bodies is defined in regulation PL-28.
The basic principles for applicants for accreditation services are set out in MSA-04.
Rules for using the SNAS logo and marks are specified in MSA-02.
The rights, duties, and responsibilities of SNAS and conformity assessment bodies are provided in MSA-06.Annex 1 of MSA-06 includes:

• Table 1: Basic and related documents for the accreditation process
• Table 9: Basic and related documents for the accreditation of V&V bodies

The following methodological guidelines apply in the field of validation and verification accreditation: MSA-V/01, MSA-V/02, MSA-V/03, MSA-V/04.

All documents, including the Template for notification by the verifier of GHG emission reports (regulated area), are provided below.

The list of accredited greenhouse gas emissions verifiers is available.

In the field of climate action, SNAS plays a special role: through its activities, it contributes to market oversight, transparency in emission reporting, and the prevention of greenwashing or misleading environmental claims. Independent, accredited verification of carbon footprints is a tool that supports decarbonization, enabling companies to access finance, business opportunities, and new markets.

The European Union is gradually introducing requirements that demand reliable, independent and accredited verification of GHG emissions data:

• CSRD (Corporate Sustainability Reporting Directive) – requires companies to report environmental information, including GHG emissions and carbon footprint, as part of non-financial reporting. Data must be reliable and verifiable.
• Green Claims Directive (2024/825) – requires that environmental claims, including carbon footprints and climate neutrality, be evidence-based and independently accredited and verified to prevent greenwashing.
• EU Taxonomy (Regulation (EU) 2020/852 and Delegated Regulation (EU) 2021/2139, Annex I) – technical screening criteria require that “quantified lifecycle GHG emissions must be verified by an independent third party” for more than ten economic activities (e.g., cement, steel, aluminium, renewable electricity, batteries). Without verified data, an activity cannot be labelled “sustainable”.
• ESPR – Ecodesign for Sustainable Products Regulation – introduces requirements to assess environmental performance across the product life cycle and links it to the Digital Product Passport.
• EU Battery Regulation (EU 2023/1542) – requires demonstrably verified carbon footprints of batteries placed on the EU market.
• CBAM (Carbon Border Adjustment Mechanism, Regulation (EU) 2023/956) – requires importers of carbon-intensive products (cement, aluminium, iron & steel, fertilizers, hydrogen, electricity) to submit independently verified GHG emissions data from non-EU production (following EU ETS methodology).

From 20 October 2026, the Slovak National Accreditation Service (SNAS) will accept applications for accreditation in the newly introduced regulated area of the Carbon Border Adjustment Mechanism (CBAM).

Accreditation is intended for validation and verification bodies seeking to verify declared embedded emissions in goods covered by CBAM. Applications are open to existing accredited verifiers and new applicants, including bodies established outside the EU and the European Economic Area.

The requirements are based on Regulation (EU) 2023/956 and related EU legislation on CBAM, the standards ISO/IEC 17029, ISO 14065, ISO 14066 and ISO 14064-3, the specific requirements of Commission Delegated Regulation (EU) 2025/2551, and the relevant SNAS methodological guidelines.

The table below lists the CBAM activity groups covered by SNAS and the corresponding EU ETS activity groups that may be taken into account when assessing an existing accreditation.

For groups I to V, competence in indirect emissions (group LII) must also be demonstrated. Applications for group LII cannot be submitted separately.

Two routes to accreditation

1. Extension of an existing EU ETS accreditation to CBAM

   SNAS will take into account the competence and procedures already demonstrated under the EU ETS. To apply the equivalence provisions, the existing scope of accreditation must include all corresponding EU ETS activity groups listed in the table.

   Equivalence does not mean that CBAM accreditation is granted automatically. The applicant must demonstrate compliance with the specific requirements of the CBAM Delegated Regulation (EU) 2025/2551, and at least one witness assessment will be carried out during the initial assessment. SNAS will determine the extent of any additional assessment based on the scope sought and a risk assessment.

2. Initial accreditation of a new applicant without EU ETS accreditation

   SNAS will review the documentation, carry out an on-site assessment and assess personnel competence for the CBAM activity groups sought. The process includes witness assessment, during which SNAS observes the applicant’s team carrying out an actual verification at a client’s premises.

   If the applicant does not yet have a client for a witness assessment, accreditation may, subject to the conditions set out in MSA-V/05, be granted following the on-site assessment and assessment of competence, before the witness assessment is carried out. The relevant activity group will be marked with an asterisk, and the witness assessment must be completed within 18 months of the granting of accreditation.

Applications and further information

Applications must be submitted exclusively through the SNAS Accreditation Information System (AIS). New applicants must register first; existing accredited bodies must submit an application for an extension of accreditation.

Applications are processed in the order in which they are received. Following a review of each application, SNAS will assess its available capacity and agree on the next steps with the applicant.

Detailed information on the requirements, the accreditation process and cost estimates is available in the Practical Guide for Applicants for CBAM Accreditation. For enquiries about the scope of accreditation or the application process, please contact SNAS.

CBAM – Accreditation of Verifiers (Information for Potential Applicants)

Regulatory Framework

The Carbon Border Adjustment Mechanism (CBAM) is a European Union instrument aimed at ensuring fair carbon pricing for imports of selected goods into the EU. CBAM is established by:

• Regulation (EU) 2023/956
  https://eur-lex.europa.eu/eli/reg/2023/956

CBAM introduces an obligation to report and verify so-called embedded emissions in imported goods, with carbon pricing aligned with the EU Emissions Trading System (EU ETS).

Conditions for accreditation, supervision, and requirements for verifiers are defined in:

• Commission Delegated Regulation (EU) 2025/2551
  https://eur-lex.europa.eu/eli/reg_del/2025/2551

Details on the method for calculating embedded emissions in goods:

• Commission Implementing Regulation (EU) 2025/2547 of 10 December 2025
  https://eur-lex.europa.eu/legal-content/SK/TXT/?uri=CELEX:32025R2547

Details on the application of the verification principles for declared embedded emissions:

• Commission Implementing Regulation (EU) 2025/2546 of 10 December 2025
  https://eur-lex.europa.eu/legal-content/SK/TXT/?uri=CELEX:32025R2546

Scope of CBAM

CBAM applies to imports of the following sectors into the EU:

• iron and steel, aluminium, cement, fertilisers, hydrogen, electricity.

Requirements for Verifiers

Verification of CBAM data may only be carried out by a verifier who:

• is accredited by a National Accreditation Body (NAB) within the EU,
• complies with the requirements of relevant harmonised standards:
  • EN ISO/IEC 17029:2019
  • EN ISO 14065:2021
  • ISO 14066:2023
  • EN ISO 14064-3:2019
• demonstrates technical competence for the specific CBAM activity group,
• has established procedures ensuring independence, impartiality, and consistency of verification.

The scope of accreditation will be granted for the relevant aggregated product category.

Competence of the Accreditation Body

• Verifiers established in the EU shall apply to their national accreditation body.
• Verifiers from third countries shall apply to an EU accreditation body providing CBAM accreditation.

Verification-Related Obligations

Annual CBAM declarations:

• will be submitted for the first time for the year 2026,
• submission deadline: 30 September 2027,
• submitted via the CBAM Registry to the competent authority of the Member State.

Following legislative changes in the area of emissions trading, we announce that the Slovak National Accreditation Service will expand its accreditation activities to include validation and verification in the EU ETS2 (European Union Emissions Trading System 2) system as of 28 August 2025.

The application for accreditation service is submitted exclusively through the accreditation information system AIS.
AIS registration is required before the first application for accreditation can be submitted.

When completing the application for accreditation service, it is necessary to insert the completed Annex OA 10. 

Ing. Mária Jana Obernauer, MSc.; e-mail: jana.obernauer(@)snas.sk; phone: 0903 263 390