Verifier registration for CBAM opens in the EU’s registry in September 2026. From that point on, any exporter who wants to declare actual emissions data will need a report signed by a verifier accredited under EN ISO 14065 — falling back on default values stops being an option. Turkey is building a parallel structure: the monitoring-reporting-verification (MRV) system introduced by Climate Law No. 7552 is running through a 2025-2026 pilot period, laying the groundwork for full implementation of the national Emissions Trading System after 2027.
In short, a carbon report is no longer a spreadsheet that gets closed internally. It’s becoming a document that goes through independent review. This piece covers what ISO 14064 actually does, who can perform verification in Turkey, and where to start preparing for CBAM.
ISO 14064: three parts, one purpose
The ISO 14064 family sets a common language for calculating, reporting, and verifying greenhouse gas emissions. It’s split into three distinct parts, each covering a different stage:
| Part | Covers | Relevant to |
|---|---|---|
| ISO 14064-1 | Organization-level inventory: quantification, monitoring, reporting | Any organization calculating its emissions |
| ISO 14064-2 | Project-level reduction: design and monitoring of emission-reduction projects | Organizations running carbon reduction/offset projects |
| ISO 14064-3 | Verification and validation: requirements for independent review | Verification bodies and organizations seeking verification |
In practice, an inventory is built first under Part 1 (Scope 1: direct emissions, Scope 2: purchased energy, Scope 3: supply chain and other indirect sources — the same classification used by the GHG Protocol), and that inventory is then submitted to an independent verifier under Part 3.
Who can verify emissions in Turkey
GHG verification in Turkey is carried out by bodies authorized under the relevant ministry communiqué. Their common requirement is accreditation by TÜRKAK against the TS EN ISO 14065 standard; a verification carried out without that accreditation holds no legal or international standing. TSE is one of the bodies authorized in this scope; other accredited verification firms operate as well, depending on sector. Because accreditation scope varies by sector (fuel combustion, metals, chemicals, pulp and paper, and so on), it’s worth confirming a verifier’s current accreditation scope with TÜRKAK before engaging one.
Scope matters here: a verification body is only valid within the activity areas it’s accredited for, not across every sector. A facility in the metals industry engaging a verifier accredited for chemicals could end up with an invalid report. Checking whether your own sector code falls within a verifier’s accreditation scope up front costs far less than discovering a report gets rejected later.
When CBAM verification becomes mandatory
CBAM’s definitive period started on 1 January 2026, and from that date accredited verification is, according to current sources, a legal requirement for importers who want to declare actual emissions data. The concrete timeline looks roughly like this:
- 1 September 2026: registration for CBAM verifiers opens in the EU registry (per current sources).
- Around September 2026: the first CBAM accreditations are expected to be issued.
- 30 September 2027: any importer declaring actual emissions data for 2026 must have an accredited verifier engaged by this date.
To act as a CBAM verifier, a legal entity needs EN ISO 14065 accreditation — an independent consultant cannot perform accredited verification alone. Verification costs, per current sources, range roughly from €5,000 to €50,000 per installation, with the exact figure depending on facility scope, sector, and the verifier chosen. Because this area is moving fast, we’d recommend confirming current dates and figures directly on the European Commission’s CBAM verification page and with your chosen verifier before committing.
How the verification process runs
A verification engagement generally follows this sequence:
- Scope definition — which facility, which period, which emission scopes (1/2/3) are being verified.
- Data collection and calculation — an inventory is built from meter readings, invoices, production records, and M2M/IoT data where available, using the GHG Protocol/ISO 14064-1 method.
- Internal review — the organization checks its own data for consistency before sending it to the verifier.
- Independent assessment — the verifier tests the data through document review, sampling, and typically a site visit.
- Verification opinion — the result is reported with a stated assurance level (limited or reasonable).
- Declaration and registration — verified data is entered into the CBAM Registry or the national MRV system.
Every one of these steps rests on reliable raw data underneath. The weak link is usually not the verifier — it’s the organization’s own measurement setup.
Common preparation mistakes
A handful of issues keep showing up in organizations going through verification for the first time:
- Source data isn’t traceable. If meter readings sit in one person’s notebook, invoices sit in accounting, and production data sits in a separate system, a verifier can’t connect them.
- Methodology shifts mid-period. Changing a calculation method or emission factor partway through the year without documenting it raises red flags during review.
- Scope 3 data is incomplete. Indirect emissions from the supply chain are usually the hardest data to gather; leaving it unplanned delays the whole verification timeline.
- The verifier is brought in too late. Verification needs to be scheduled at the start of the data-collection process, not weeks before the declaration deadline — site visits and sampling take time.
These four issues are really one problem wearing different faces: when the data process isn’t built into the system from the start, verification turns into a last-minute scramble.
Getting ready: data is the backbone
A verifier isn’t signing off on a spreadsheet you handed over — they’re confirming a traceable data chain. If meter readings live in scattered files and production data is collected on paper forms, the process takes longer than expected and comes back with rounds of correction requests.
Practical preparation breaks down into three steps:
- Measure — collect energy and production data automatically from the field; connect meters and machine data to a central source through M2M/IoT.
- Transform — consolidate that data into a single source of truth via ERP and process automation, so the reports a verifier will ask for can be generated straight from the system.
- Sustain — make post-verification monitoring reports, and the next period’s data collection, a standing part of operations, not a one-off project.
On the green transition side we work on measurement and reporting infrastructure; on the digital transition side we work on the systems that generate that data — the two aren’t separate projects, they’re two links of the same chain.
İkiz Eksen’s role
İkiz Eksen works on the data infrastructure that comes before verification: collecting field measurements, consolidating them into a single source through ERP and automation, and shaping them into the format a verifier will expect. The verification itself is performed by an accredited body — our job is to hand that body a complete, traceable dataset. Take a look at our methodology or get in touch directly — we can assess your current data setup together.
Frequently Asked Questions
What does each part of ISO 14064 cover?
Part 1 covers building an organization-level emissions inventory, Part 2 covers project-based reduction/offset work, and Part 3 covers independent verification of that inventory. Most organizations start with Part 1, then move to Part 3 once verification is requested.
When does CBAM verification become mandatory?
For importers declaring actual emissions data, accredited verification is a requirement introduced with the definitive period (1 January 2026). Verifier registration opens, per current sources, on 1 September 2026, and verifier arrangements for 2026 data must be in place by 30 September 2027 at the latest. Confirm exact dates on the European Commission’s CBAM page.
Who can perform GHG verification in Turkey?
Bodies authorized under the relevant ministry communiqué and accredited by TÜRKAK against TS EN ISO 14065. TSE is one of them; other accredited firms operate depending on sector. Check TÜRKAK’s current accreditation database for the up-to-date list and sector scope.
How much does verification cost?
Per current sources, roughly €5,000 to €50,000 per installation, with the exact figure depending on facility size, sector, and the verifier chosen. Get quotes from a few accredited verifiers for a firm number.
What should I do first to prepare for verification?
Start by reviewing your data infrastructure: how much of your energy/production data is collected automatically, from how many sources, and how traceable is it? Requesting verification before consolidating scattered spreadsheets into a single source usually means a longer process and more correction requests.