The deadline of 31/01/2024 for submitting a CBAM report for the first time could not be met by a large majority of companies, partly due to late provision of the software and technical problems. The European Commission, as the operator of the CBAM portal, is aware of this difficulty and is working on a solution. Since 01/02/2024, there has been a "Request delayed submission" button in the CBAM portal, which companies subject to reporting obligations can use to request a delayed submission. Applicants with a reporting obligation then have 30 days to submit their CBAM report. Further information be found on the Commission's website and FAQs.