▲ The receipt matches the real engine's output format (83 emission factors, incl. the TR grid mix).
A single total number is useless in an audit. Each kilogram's source, factor and evidence sits on its own line. First clarify whether the calculation is mandatory for you.
| SCOPE | SOURCE GROUP | DATA INPUT | SHARE |
|---|---|---|---|
| SCOPE 1 | Direct combustion and processNatural-gas boilers, diesel generator, forklift LPG, fugitive refrigerant gas (F-gas), process CO₂. | meter · invoice monthly automatic |
68.0% |
| SCOPE 2 | Purchased electricity and heatGrid electricity (TR mix factor), YEK-G certified green-energy offset, district heating. | EPDK factor invoice matching |
21.4% |
| SCOPE 3 | Value chainPurchased raw materials, inbound/outbound logistics, waste disposal, staff commuting, business travel. | supplier form ton-km calculation |
10.6% |
| PRODUCT | Per-unit product intensityTotal inventory divided by output for embedded emissions per product, the core number of the CBAM declaration. | production record batch-based |
2.37 tCO₂e/t |
That's the auditor's first question. The engine runs two methodologies together; both are written on the back of the receipt.
Organisational and operational boundaries and reporting rules are set the way the standard requires; the output is produced in the format the verifier looks for.
Scope 1-2-3 split, dual location- and market-based reporting for Scope 2, and selection of the relevant ones from the 15 Scope 3 categories.
"How much carbon is in this good?" With no answer, the invoice stands in for the good. Check whether your product is in scope from the CN code list.
Indicative calculation; made with the 2026 CBAM factor (2.5%). The free allocation is phased out: the factor becomes 48.5% in 2030 and 100% in 2034, so for the same export the border cost rises to roughly 19 and 40 times today's. The real declaration is produced with batch-level production data, indirect-emission rules and an offset for the carbon price paid in the country of origin. How the certificate count and price are derived is explained step by step in the CBAM certificate price article.
From 2023 to 2025 there was only reporting. In the definitive period a certificate is bought for every ton of embedded emissions and the free allocation melts away each year. An exporter who fills the data with estimates pays on default (and punitive) values.
What Focuskarbon does: bring the real intensity from facility data below the default value and document the difference. The difference goes straight to your pocket.
See the calculation engine, the CBAM estimate and the reports for free. The signed ISO 14064-1 PDF and the CBAM declaration file download without a watermark on a paid tier. Prices include VAT; no hidden packages.
Your software and cloud subscription costs may be supported under KOSGEB Green Transformation (up to 90% support for consulting), Business Development and development agency programmes. Eligibility depends on your sector and your approved project; let's find the right programme together. Ask us →