European Dynamics and Viva.com have been awarded a mandate by the European Commission's Directorate-General for Taxation and Customs Union (DG TAXUD) to build, operate, and maintain the central payment platform behind the Carbon Border Adjustment Mechanism (CBAM), covering all 27 EU member states from 2027.
Purpose of the mechanism
CBAM is designed to ensure that imported carbon-intensive goods carry a carbon cost equivalent to that paid by EU producers under the EU Emissions Trading System. The mechanism entered its definitive phase on 1 January 2026, initially covering imports of cement, iron and steel, aluminium, fertilisers, electricity, and hydrogen. The new payment platform will process certificate purchases for businesses across all 27 member states as part of the mechanism's implementation.
Division of responsibilities between the two companies
European Dynamics is responsible for the platform's architecture and development, along with its integration with the EU's customs and tax systems, drawing on its experience building large-scale digital infrastructure for European institutions and governments. Viva.com is providing the bank accounts required by DG TAXUD and member states, along with the regulated payments infrastructure underpinning the platform, including SEPA connectivity for the execution of incoming and outgoing account-to-account payments.
Contract structure and timeline
The contract is structured across two phases: building and testing the platform, followed by live operations and ongoing support. The system is scheduled to go live on 1 February 2027, when certificate sales under the mechanism are set to begin.
Company commentary
A company official at European Dynamics described the award as validating the company's position in large-scale eGovernment IT systems, noting that the project requires both customs domain expertise and regulated payment execution capabilities. The official also referenced continued support from CAPZA in strengthening the company's sustainability initiatives, including its contribution to CBAM.
A company official at Viva.com said the company's existing infrastructure connects payments, banking, and financing for businesses across 29 European countries, and that extending this infrastructure to support CBAM demonstrates the scalability of its pan-European payments platform. The official described the partnership with European Dynamics as combining regulated payments expertise with public-sector systems experience.
Implications for EU climate and payments infrastructure
The award reflects the operational complexity involved in implementing EU-wide climate policy instruments such as CBAM, which require coordinated payment infrastructure spanning multiple member states and regulatory frameworks. As CBAM moves toward full implementation in 2027, the reliability and scalability of its underlying payment infrastructure will play a role in determining how effectively the mechanism can process certificate transactions for businesses across the EU's carbon-intensive import sectors.
