EU 2026 Permanent Carbon Absorption Certification: what industrial companies must do

Key data

Companies operating in carbon capture, storage and permanent reduction in Europe have had a mandatory technical framework since 3 February 2026 to certify their activities. The Commission Delegated Regulation (EU) 2026/285 establishes the specific methodologies that must be followed to obtain certificates recognised at European level, complementing the general framework set by Regulation (EU) 2024/3012.

Without this certification, companies will not be able to monetise their emission reductions in European voluntary carbon markets or access certain green financing mechanisms. Adapting internal measurement and reporting systems is no longer optional: it is the market entry requirement.

What does this regulation establish?

Regulation 2026/285 is not a general objectives standard: it sets the specific technical instruments that operators must use to demonstrate that their activity absorbs CO2 in a permanent and verifiable manner. The three pillars of the regulation are:

• Quantifiable criteria: measurable parameters that determine whether a carbon capture activity counts as permanent carbon absorption for European certification purposes.
• Monitoring requirements: standards that must be met by the systems for tracking and measuring CO2 captured or stored by the operator.
• Verification protocols: procedures that must be followed for a third party to validate and certify that the activity complies with the regulation's criteria.

This regulation complements Regulation (EU) 2024/3012, which established the European framework for certifying carbon absorptions. Regulation 2026/285 provides the technical methodologies that the general framework left pending development, making the system operational in practice.

Economic and operational impact

The impact of this regulation has two dimensions: the cost of adaptation and the business opportunity it opens.

Adaptation cost: Companies that already carry out carbon capture or storage activities but do not have their measurement and reporting systems aligned with the regulation's standards will need to invest in updating those systems. The regulation does not set specific adaptation amounts or penalties in the available text, but failure to adapt means the inability to obtain certification.

Business opportunity: Companies that obtain certification under this methodology gain access to two relevant economic levers:

• Participation in voluntary carbon markets at European level, where certificates have direct economic value.
• Potential access to green financing mechanisms, including instruments linked to the European taxonomy and climate funds.

For industrial companies with high emissions, the ability to certify permanent absorptions can become a lever to offset their own emissions or generate additional income through the sale of certified carbon credits.

Who does it affect?

The regulation directly affects three types of operators in the EU:

• Industrial companies that generate or capture CO2 as part of their production processes and want to certify those absorptions at European level.
• Carbon capture and storage technology operators (CCUS) that develop or operate carbon capture, transport and permanent storage infrastructure.
• Climate project promoters that seek to monetise emission reductions through voluntary carbon markets or access green financing linked to certified absorptions.

It also indirectly affects verification and certification bodies that will need to apply the protocols defined in the regulation to issue recognised certificates.

Practical example

An industrial company in the cement sector operating in Spain that already has a CO2 capture system in its plant wants to access the European voluntary carbon market to monetise those absorptions.

Until now, its capture data was measured using its own criteria. With Regulation 2026/285, to obtain a certificate recognised at European level it must:

1. Review whether its monitoring systems comply with the technical measurement requirements defined in the regulation.
2. Adapt its reporting parameters to the quantifiable criteria established so that absorption is verifiable.
3. Hire a verification body that applies the verification protocols of the regulation and issues the European certificate.
4. With the certificate in hand, participate in voluntary carbon markets or use it to access green financing instruments.

Without completing these steps, the company will not be able to obtain the European certificate or access those markets, regardless of the actual volume of CO2 it captures.

What should companies do now?

1. Identify if your activity is within the scope of the regulation: determine whether your company carries out carbon capture, storage or permanent absorption activities that can be certified under Regulation 2026/285.
2. Audit current measurement and reporting systems: compare your internal systems with the quantifiable criteria and monitoring requirements defined in the regulation to identify gaps.
3. Plan technical adaptation: if gaps exist, define an investment plan to update measurement and reporting systems to the required European standards.
4. Identify enabled verification bodies: locate the bodies that can apply the regulation's verification protocols and issue certificates recognised at European level.
5. Evaluate access to carbon markets and green financing: once certification is obtained, analyse which voluntary carbon markets and green financing instruments are available to your company.
6. Consult Regulation (EU) 2024/3012: review the general certification framework that Regulation 2026/285 complements, to understand the full context of the European carbon absorption certification system.