On September 11, 2025, the Official Gazette no. 838 published Order of the Ministry of Finance no. 1485/2025, approving the procedure for requesting and issuing the tax certificate (CAF) required to obtain the status of authorized declarant within the CBAM (Carbon Border Adjustment Mechanism).
The procedure, established by the General Directorate of Fiscal Legislation and Customs & Accounting Regulations – CBAM and Green Taxes Department, outlines the steps through which the National Agency for Fiscal Administration (ANAF) issues and transmits the CAF electronically. This certificate is mandatory for taxpayers applying for CBAM authorization, an EU mechanism designed to equalize the carbon price paid for imported goods with that for goods produced within the Union.
Requests are submitted via the Ministry of Finance intranet portal, by completing an electronic form including taxpayer identification data, legal basis, and the purpose of the request. The application is automatically forwarded to the competent tax authority, which issues the CAF in line with Order ANAF no. 3654/2015.
The PDF certificate is sent both to the designated sender and to the taxpayer, while an official copy is archived in the taxpayer’s file. The CAF may only be used for CBAM authorization procedures.
This regulation streamlines the administrative process and ensures transparency in applying Regulation (EU) 2023/956 on the carbon border adjustment mechanism.