Every EU compliance deadline that applies to your company, on one timeline.

CRA: mandatory reporting of actively exploited vulnerabilities and severe incidents to ENISA/CSIRT

Manufacturers that place a 'product with digital elements' on the EU market as a distinct product — connected/embedded hardware, distributable/installable software, firmware, and apps a manufacturer ships with a device — including small vendors and commercially-run open source. A pure browser-delivered SaaS with no distributed installable product is generally OUT of CRA scope per Recitals 11-12 (standalone remote data-processing solutions are excluded); the flags below can only approximate this distinction, so read this note rather than relying on the tags alone if you sell software purely as a hosted service.

Empowering Consumers for the Green Transition: ban on vague/unsubstantiated environmental claims applies

Directive (EU) 2024/825 required Member States to transpose by 2026-03-27 and to apply the national transposing measures from 2026-09-27 (Art. 7).

Any business making environmental or sustainability claims, or displaying sustainability labels, on products or in marketing aimed at EU consumers — most directly online retailers and manufacturers/importers of physical goods.

Sozialversicherungsbeiträge: contribution payment and Beitragsnachweis deadline

Schema requires a fixed day-of-month; the actual legal rule (§23 Abs. 1 SGB IV) is the third-to-last bank working day of the SAME month in which the work was performed (an estimate, trued up the following month), which moves with bank holidays and weekends. Day 28 approximates this for September 2026; always confirm the exact date with your payroll provider or Krankenkasse each month. The Beitragsnachweis (contribution statement) itself is due even earlier, typically two bank working days before the payment date.

Next: 28 September 2026then 28 October 2026, 28 November 2026

Any employer in Germany with staff subject to German social insurance, including small companies running their own payroll or via an outsourced bookkeeper/Lohnbüro.

Lohnsteuer-Anmeldung: wage tax return filing deadline

Next: 10 October 2026then 10 November 2026, 10 December 2026

Any employer in Germany with staff subject to wage tax withholding (Lohnsteuerabzug), including owner-managers on a GmbH payroll.

Umsatzsteuer-Voranmeldung: VAT advance return filing deadline

Next: 10 October 2026then 10 November 2026, 10 December 2026

All VAT-registered businesses in Germany above the Kleinunternehmer threshold, or that opted into standard VAT treatment.

AI Act: end of grace period for marking AI-generated content in pre-existing systems; ban on non-consensual intimate deepfake generators

Grace period introduced by the Digital Omnibus on AI (Reg. 2026/1744) for systems placed on the market before 2026-08-02; the new prohibition was also added by the Omnibus

Providers of generative AI products released before August 2026 that have not yet implemented watermarking; any business deploying image or video generators.

Platform Work Directive: presumption of employment and algorithmic-management rules must apply nationally

Any platform that organises work performed by individuals through an app or website (delivery, ride-hailing, cleaning, freelance marketplaces), including small platforms; only Italy and Spain had draft laws by mid-2026.

New Product Liability Directive applies: strict liability extends to software, AI and digital services

Manufacturers of any product, software developers and SaaS providers, importers, fulfilment providers and, where no EU manufacturer exists, online marketplaces and distributors.

EU Digital Identity Wallet: every Member State must offer a wallet; public bodies must accept it

24 months after the implementing regulations of 2024-11-28 (Art. 5a Reg. 2024/1183); the Commission communicates it as 'end of 2026'

No direct obligation on private businesses yet; companies dealing with public authorities and those doing KYC/onboarding should prepare to accept wallet-based identification.

Jahresabschluss: annual financial statement disclosure (Offenlegung) to the Unternehmensregister

Next: 31 December 2026then 31 December 2027, 31 December 2028

GmbH, UG (haftungsbeschränkt) and other capital companies (and qualifying GmbH & Co. KG) registered in Germany; sole traders (Einzelunternehmen) and standard partnerships are generally not subject to this HGB disclosure duty.

Germany: businesses with prior-year turnover above €800,000 must issue B2B e-invoices

Receiving structured e-invoices has been mandatory for all German businesses since 2025-01-01 (Wachstumschancengesetz, §14 UStG). Businesses at or below €800,000 prior-year turnover may still send paper or non-EN16931 electronic invoices (with recipient consent) until 2027-12-31 (§27 Abs. 38 Satz 2 UStG).

German-established businesses above the €800,000 turnover line (many small and all medium/large companies) invoicing other German businesses.

Germany: statutory minimum wage rises to €14.60/hour

All employers with staff in Germany, including minijobs and working students.

Data Act: cloud providers must stop charging switching and data-egress fees

All cloud, SaaS, PaaS and hosting providers serving EU customers; every business that buys cloud services benefits.

Machinery Regulation replaces the Machinery Directive: new CE requirements including cybersecurity and software

Manufacturers, importers and distributors of machines, robots, lifting equipment, partly completed machinery and safety components (including safety software), of any size.

Digital battery passport mandatory for EV, light-transport and industrial batteries above 2 kWh

Manufacturers and importers of EV batteries, light-means-of-transport batteries (e-bikes, scooters) and industrial batteries above 2 kWh, and of products built with them (e-bikes, energy-storage systems, forklifts, EVs); distributors must check the QR code is present. Ordinary consumer batteries (e.g. AA/AAA, phone or laptop batteries) and products containing only those are out of scope.

EU Deforestation Regulation: due diligence applies for micro and small enterprises

Postponed by Regulation (EU) 2025/2650; micro/small primary operators in low-risk countries only file a one-off simplified declaration. Tag scoping clarified 2026-09-08: sectors/flags cannot express 'only these 7 commodities' in this dataset's tag vocabulary, so a general importer in the listed sectors can still match by tags alone — read whoIsAffected below to check whether your actual goods are covered before treating this as applicable.

ONLY micro and small importers, wood and furniture makers, coffee roasters, chocolate makers, printers and retailers that actually deal in EUDR Annex I commodities and their derived products: cattle (incl. leather), cocoa (incl. chocolate), coffee, palm oil, rubber (incl. tyres), soy, and wood (incl. furniture, paper, printed products). This does NOT cover general consumer goods, electronics, textiles or other imports/exports outside that Annex I list — e.g. a general e-commerce importer of unrelated goods (even one that also imports batteries) is out of scope even though the sector/flag tags below cannot fully exclude that profile.

Instant Payments Regulation: sending instant euro payments and Verification of Payee mandatory for non-euro-area banks (Poland, Sweden, Czechia, etc.)

Receiving instant euro payments is mandatory for non-euro-area PSPs from 2027-01-09; sending and VoP from 2027-07-09

Banks and payment institutions in non-euro Member States; businesses in Poland, Sweden, Czechia, Hungary, Denmark, Romania and Bulgaria paying or receiving euros.

ESt/KSt/GewSt: annual income/corporation/trade tax return filing deadline

Next: 31 July 2027then 31 July 2028, 31 July 2029

GmbH/UG (KSt + GewSt), Einzelunternehmen and partnerships (ESt/Gewerbesteuer where applicable), and their outsourced bookkeepers/tax advisors.

AI Act: GPAI models placed on the market before August 2025 must comply

Providers of older foundation models still offered in the EU, including companies that fine-tuned and released such models.

CBAM: first annual declaration and surrender of certificates for 2026 imports of steel, aluminium, cement, fertilisers

Definitive period started 2026-01-01; importers above 50 tonnes/year had to apply for authorised CBAM declarant status by 2026-03-31. Declaration deadline per the 2025 CBAM simplification regulation – confirm with your national CBAM authority

Any business importing the listed goods from outside the EU, including small manufacturers, construction firms and traders buying steel or aluminium products directly from non-EU suppliers.

DAC8: first annual crypto-asset transaction report to tax authorities (covering 2026)

Reporting obligation applies from 2026-01-01; the Commission states the first report is due within nine months after the end of 2026 – national laws may set an earlier date (e.g. 31 January), check your Member State

Any business that provides crypto exchange, transfer or custody services to EU customers, including MiCA-authorised firms and non-EU providers serving EU users.

AI Act: high-risk AI obligations for Annex III use cases (HR, credit, education, biometrics, critical infrastructure)

Postponed from 2026-08-02 by the Digital Omnibus on AI, Regulation (EU) 2026/1744 (OJ 2026-07-24, in force 2026-07-27)

Companies building such AI systems, and any employer or lender that uses them (deployer duties), regardless of size. SMEs get simplified documentation templates.

CRA: full application – secure-by-design requirements, conformity assessment and CE marking for software and connected products

Manufacturers, importers and distributors that place a 'product with digital elements' on the EU market as a distinct product — connected hardware, distributable/installable software, firmware, and client apps a manufacturer ships with a device — including IoT makers and app developers. A pure browser-delivered SaaS with no distributed installable product is generally OUT of CRA scope per Recitals 11-12 (standalone remote data-processing solutions are excluded); the flags below can only approximate this distinction, so read this note rather than relying on the tags alone if you sell software purely as a hosted service.

Forced Labour Regulation: ban on placing, selling or exporting products made with forced labour

Any business that places products on the EU market or exports from it — manufacturers, importers and distributors of any size — with the highest practical exposure for importers sourcing from regions or sectors with documented forced-labour risk.

EU Digital Identity Wallet: regulated private services must accept the wallet for strong customer identification

36 months after the implementing regulations (Art. 5f Reg. 2024/1183); exact national enforcement dates may vary

Regulated service providers in finance, telecom, energy, health, transport and large platforms, of any size.

ESPR: first product-specific ecodesign and Digital Product Passport rules (iron & steel, textiles, tyres, aluminium)

Indicative. Per the Commission's ESPR working plan 2025-2030 delegated acts are targeted for iron & steel in 2026 and textiles, tyres and aluminium in 2027; obligations typically apply ~18 months after adoption. As of August 2026 no delegated act has been adopted

Manufacturers, importers and brands of the first product groups, especially clothing, footwear, steel products, tyres and furniture; retailers will need to display DPP information.

Proposed EU Late Payment Regulation: 30-day maximum payment terms in B2B transactions

Placeholder – no application date exists. Commission proposal COM(2023) 533 remains open: Parliament adopted its position in April 2024, but the file is classified 'Blocked' by the European Parliament's Legislative Train Schedule (no Council progress for 9+ months, as of Aug 2026) and 'Ongoing' by the EUR-Lex procedure tracker — not withdrawn, despite some secondary sources claiming so. Existing Directive 2011/7/EU (60-day default) continues to apply.

All businesses, especially SMEs supplying larger customers on long payment terms.

Germany: all businesses must issue B2B e-invoices

Micro and small German businesses below €800,000 turnover that were still allowed to send PDF/paper invoices in 2027.

ViDA: platform deemed-supplier rules for short-term rentals and passenger transport; single VAT registration

Council Directive (EU) 2025/516; Member States may postpone the platform deemed-supplier rules until 2030-01-01

Marketplaces and booking platforms in accommodation and transport; SMEs selling cross-border in the EU that currently hold several VAT registrations.

AI Act: high-risk rules for AI embedded in regulated products (machinery, medical devices, toys, lifts)

Postponed from 2027-08-02 by the Digital Omnibus on AI (Reg. 2026/1744)

Manufacturers and importers of physical products with AI safety functions, and their software suppliers.

PPWR: minimum recycled content in plastic packaging and bans on certain single-use formats

Producers and importers of plastic-packaged goods, hospitality businesses, food retailers and e-commerce sellers.

European Accessibility Act: end of transition for legacy service contracts and self-service terminals

Small, medium and large service providers still relying on pre-2025 contracts or legacy terminals; microenterprise service providers remain exempt.

ViDA: mandatory e-invoicing and near-real-time digital reporting for intra-EU B2B transactions

Every VAT-registered business that sells goods or services to businesses in other EU countries, whatever its size.

New Toy Safety Regulation applies: digital product passport replaces the declaration of conformity, stricter chemical rules

Regulation (EU) 2025/2509 published OJ 2025-12-12, in force 2026-01-01, applies after a 4.5-year transition; toys placed on the market before that date may continue to be sold

Toy manufacturers, importers, distributors and online sellers/marketplaces, of any size.

ViDA: national e-invoicing/reporting systems must be interoperable with the EU standard

Businesses operating in several EU countries with different national e-invoicing regimes.