Software Bill of Materials (SBOM)

An SBOM (software bill of materials) is a machine-readable list of every component in a piece of software, with supplier, version and dependencies. The Cyber Resilience Act, Regulation (EU) 2024/2847, requires manufacturers from December 11, 2027 to draw up an SBOM for their products that covers at least the top-level dependencies.

Cyber Resilience ActLast reviewed:

Key takeaways (as of October 2026)

  • An SBOM (software bill of materials) lists every component of a software release with supplier, name, version and dependencies in a machine-readable format.
  • The Cyber Resilience Act, Regulation (EU) 2024/2847, requires manufacturers of products with digital elements to draw up an SBOM from December 11, 2027 that covers at least the top-level dependencies (Annex I Part II point 1).
  • Manufacturers do not have to publish the SBOM (recital 77); as part of the technical documentation it must be kept for at least ten years or for the support period, whichever is longer.
  • The CRA prescribes no format; BSI TR-03183-2 (version 2.1.0) requires CycloneDX from version 1.6 or SPDX from version 3.0.1, as JSON or XML.
  • An organization that only uses software has no SBOM duty under the CRA, but it can request SBOMs from its suppliers.

What is an SBOM, and what does it contain?

An SBOM is the machine-readable list of the components that make up a specific software release. It lists every included component with its supplier, name, version and dependencies, covering in-house modules as well as open-source libraries and purchased parts. The Cyber Resilience Act defines the software bill of materials in Article 3(39) as a formal record of the details and supply chain relationships of the components included in the software elements of a product.

Required fields under BSI TR-03183-2

The CRA itself does not prescribe the individual fields. The BSI technical guideline TR-03183-2 (version 2.1.0, August 20, 2025) is more specific. At a minimum it requires:

LevelRequired field under BSI TR-03183-2What it is for
SBOMCreator (email address, otherwise a URL)Contact for questions about the SBOM
SBOMTimestamp of compilationTies the SBOM to a build and a release
ComponentComponent creatorWho develops and maintains the component
ComponentName and versionMatching against vulnerability databases
ComponentFilenameLocating the file in the delivered package
ComponentDependencies, with a statement on completenessTracing transitive risk
ComponentDistribution licensesLicense compliance
ComponentHash of the deployable component (SHA-512)Proving exactly which file is meant
ComponentProperties: executable, archive, structuredClassifying the file during analysis

Where available, further data is added, such as the source code URI and unique identifiers like Package URL (purl) or CPE, which let components be looked up in vulnerability databases.

Is an SBOM mandatory?

For manufacturers of products with digital elements, yes, from December 11, 2027. Article 13(8) of Regulation (EU) 2024/2847 requires manufacturers to handle vulnerabilities in their product, including its components, in line with Annex I Part II. Point 1 of that Part requires them to identify and document vulnerabilities and components, including by drawing up a software bill of materials in a commonly used, machine-readable format covering at the very least the top-level dependencies. Annex VII point 2(b) also lists the SBOM as part of the technical documentation. The BSI also describes the SBOM as mandatory under the CRA in TR-03183-2. How this duty fits into the rest of CRA implementation is set out in the guide to the CRA.

Three limits of the SBOM duty

  • The addressee is the manufacturer. An organization that only uses software has no SBOM duty under the CRA. It does, however, have a legitimate interest in getting SBOMs from its suppliers; how manufacturer and operator duties differ is covered in the comparison CRA vs NIS2.
  • The duty is not retroactive. Under Article 69(2), products placed on the market before December 11, 2027 are subject to the requirements only if they are substantially modified after that date. The exception in paragraph 3 covers only the reporting obligations under Article 14, which have applied since September 11, 2026.
  • What is required is a minimum. The Regulation asks for the top-level dependencies. An SBOM that shows only that level is of little help when a vulnerability sits deep in the dependency tree.

Publication: no duty, but disclosure on request

Recital 77 makes clear that manufacturers should not be obliged to make the software bill of materials public. Under Annex VII point 2(b) it is part of the technical documentation, and under Annex VII point 8 it has to be provided to the market surveillance authority on a reasoned request, where the authority needs it to check compliance. If the manufacturer makes the SBOM available to users voluntarily, Annex II point 9 requires it to state where the SBOM can be accessed.

EU-wide dependency assessments

In addition, under Article 13(25) the administrative cooperation group (ADCO) can decide to run an EU-wide dependency assessment for certain product categories; for that purpose market surveillance authorities can request SBOMs from manufacturers.

Formats: SPDX, CycloneDX and the BSI TR-03183-2 requirements

The CRA names no particular format; it asks for a commonly used, machine-readable one. Article 13(24) empowers the Commission to specify the format and elements of the SBOM by implementing acts. Two formats are in wide use, SPDX and CycloneDX, and BSI TR-03183-2 accepts both.

AspectMinimum under the CRABSI TR-03183-2 (version 2.1.0)
Legal natureRegulation, directly bindingBSI technical guideline, not a legal act
Formatcommonly used and machine-readableCycloneDX from version 1.6 or SPDX from version 3.0.1, as JSON or XML
Depthat least the top-level dependenciesrecursive for every component in the scope of delivery, up to and including the first component outside it
Fieldsnot specified individuallyrequired and additional fields for the SBOM and each component

Following the TR puts you above the legal minimum. That is a deliberate choice, not a duty, but it saves rework if the Commission later fixes format and elements by implementing act.

How do you create an SBOM in 6 steps?

An SBOM is produced in six steps, from generation in the build to a named owner for new vulnerabilities:

  1. Generate it in the build. The SBOM is produced automatically by the build process, not maintained by hand afterwards. BSI TR-03183-2 requires the same information that is available during the build.
  2. Version it per release. Every shipped version gets its own SBOM, archived together with the artifact. As part of the technical documentation it must be kept under Article 13(13) for at least ten years or for the duration of the support period, whichever is longer.
  3. Match it against vulnerability data. The component list is checked continuously against vulnerability databases. Only this step turns the SBOM into a tool for vulnerability management.
  4. Assess exploitability. Not every reported vulnerability in a component is exploitable in the product. That assessment can be recorded in a VEX document (Vulnerability Exploitability eXchange) and shared with customers.
  5. Bring in suppliers. For purchased components, SBOMs are requested by contract. Article 13(5) already requires manufacturers to exercise due diligence when integrating third-party components.
  6. Assign responsibility. Someone has to act when a new vulnerability affects a listed component. Without a named owner, the SBOM stays an archive document.

The order in which the other CRA duties fall due is set out in the article CRA compliance: what manufacturers must do now.

SBOM, asset inventory and vulnerability management: who uses what

The SBOM describes what is inside a product; the asset inventory describes what an organization runs. The two meet in vulnerability management: the manufacturer uses the SBOM to find affected releases, and the operator uses its suppliers' SBOMs to see which systems in use are affected. For operators the SBOM is therefore mainly a supply chain security tool that they can request in tenders and contracts, and a complement to IT asset management.

Rizzqo and the SBOM: the working frame

The Cyber Resilience Act is held in Rizzqo as a requirement catalog. Build environment, repositories, software libraries and suppliers can be modeled as supporting assets with category, subcategory and an assignable owner, and linked to one another. Requirements appear on the matching assets through category and subcategory. Answers are finalized with a name and a timestamp, and the fulfillment rate is computed from the finalized answers.

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