In which country should I submit the CBAM report?

If you are an importer of electricity into the EU and are established in the Netherlands, you or your indirect representative must submit the CBAM report in the Netherlands.

If you are an importer of electricity into the EU but you are based in another EU member state, you or your indirect representative must submit the CBAM report in the relevant EU country of establishment.

If you are an importer of electricity and you are established outside the EU, your indirect representative must submit the CBAM report in the EU country of establishment of the indirect representative.