Which emission factors for electricity should be used to determine indirect emissions?
For the transitional period, the default emission factors for electricity are based on data from the International Energy Agency (IEA) covering a 5-year average. They are provided per country by the Commission in the CBAM Transitional Registry.
Alternatively, any other emission factor of the country of origin grid may be used if it is based on publicly available data. Both the emission factor for electricity or the CO2 emission factor may be used.
Actual emission factors for electricity may be used in the case of a direct technical link between the electricity-generating source and the installation producing the CBAM good or in the case of a power purchase agreement between the electricity producer and consumer.
Source: EC’s Questions and Answers on CBAM