Advancing Capacities for Green and EU-Aligned Revenue Systems
As the EU’s Carbon Border Adjustment Mechanism (CBAM) entered its next major phase in January 2026, countries across the EU neighborhood and beyond have intensified efforts to align their national tax and administrative systems with the new regulatory requirements. To support these efforts, we delivered a regional workshop, Green Taxation: Progress on CBAM, in February. It focused on the practical and policy dimensions of CBAM implementation. The workshop highlighted CEF’s continued commitment to strengthening capacities for green, resilient, and EU-aligned revenue systems.
During the workshop, participants deepened their understanding of the green transition and carbon pricing concepts, recent CBAM developments, and key implementation challenges. Sessions also examined how CBAM operates in practice during its transitional phase, with particular attention to the interaction between domestic carbon pricing mechanisms and EU requirements.
Discussions moved beyond technical foundations to consider the broader macroeconomic and trade impacts of CBAM, emerging opportunities, and concrete design options for national carbon pricing systems. Participants reflected on the fiscal, environmental, and competitiveness implications of aligning domestic carbon pricing trajectories with EU Emissions Trading System (ETS) benchmarks.
Country experiences provided a strong practical anchor to these discussions. Through case studies from Albania, Serbia, and Slovenia, as well as examples from North Macedonia and Moldova, participants explored carbon pricing reforms in the context of EU accession, while also addressing the administrative, legal, and institutional coordination needed to support effective implementation.
Trade implications, CBAM reporting obligations, and the importance of close cooperation between tax, customs, and environmental authorities were further explored through interactive discussions and group work. These exchanges supported peer learning and helped participants reflect on institutional roles, responsibilities, and reform sequencing as countries prepare for full CBAM implementation.
The workshop was delivered as part of the Developing Efficient and Resilient Tax Institutions project and was supported by the Ministry of Finance of the Netherlands, the Ministry of Finance of Slovakia, and the Ministry of Foreign and European Affairs of Slovenia through Slovenia Aid and Partnerships.