13 December 2024 633 days ago In force EU GPSR General Product Safety Regulation applies to all consumer products, including online sales all 2 February 2025 582 days ago In force EU EU AI Act AI Act: banned AI practices and staff AI-literacy duty apply In force since 2025-02-02; the Digital Omnibus on AI (Reg. 2026/1744, in force 2026-07-27) softened Art. 4 to a duty to support AI literacy rather than guarantee it
all 28 June 2025 436 days ago In force EU EAA European Accessibility Act: accessibility requirements for products and digital services apply all 1 July 2025 433 days ago In force EE Estonia e-invoicing Estonia: buyers registered as e-invoice recipients can demand e-invoices from any supplier all 2 August 2025 401 days ago In force EU EU AI Act AI Act: obligations for general-purpose AI model providers apply Commission (AI Office) enforcement powers only from 2026-08-02; models placed on the market before 2025-08-02 have until 2027-08-02
all 9 October 2025 333 days ago In force EU Instant Payments Regulation Instant Payments Regulation: euro-area banks must send instant payments and offer free Verification of Payee all 1 January 2026 249 days ago In force BE Belgium e-invoicing Belgium: structured B2B e-invoicing via Peppol mandatory Tolerance period ended 2026-03-31; penalties now enforced
all 1 January 2026 249 days ago In force LV Latvia e-invoicing Latvia: e-invoices to public bodies must also be reported to VID within 5 working days Structured e-invoices to budget institutions mandatory since 2025-01-01; Cabinet Regulation No. 749 of 2025-12-09 adds VID data reporting from 2026-01-01
all 1 January 2026 249 days ago In force LV Latvia minimum wage Latvia: minimum monthly wage rises to €780 all 1 January 2026 249 days ago In force EE NIS2 Estonia NIS2: amended Cybersecurity Act applies to ~6,500 entities medium, large 1 April 2026 159 days ago In force PL Poland KSeF Poland: KSeF e-invoicing mandatory for all VAT taxpayers (except the smallest micro-firms) Large taxpayers (2024 sales above PLN 200M) started 2026-02-01; penalties for KSeF errors suspended until 2027-01-01
all 31 July 2026 38 days ago In force EU Right to Repair Right to Repair Directive applies: manufacturers must repair on request; repaired goods get 12 extra months of guarantee all 2 August 2026 36 days ago In force EU EU AI Act AI Act: chatbot, deepfake and AI-content transparency rules (Art. 50) apply; national enforcement starts Kept at 2026-08-02 by the Digital Omnibus on AI; only the marking/detection duty for systems already on the market before this date is deferred to 2026-12-02
all 12 August 2026 26 days ago In force EU PPWR Packaging and Packaging Waste Regulation: core obligations apply (minimisation, PFAS ban in food packaging, conformity documentation, EPR registration) all 1 September 2026 6 days ago In force FR France e-invoicing France: all businesses must receive e-invoices; large and mid-size companies must issue them all 11 September 2026 4 days Confirmed EU Cyber Resilience Act CRA: mandatory reporting of actively exploited vulnerabilities and severe incidents to ENISA/CSIRT all 12 September 2026 5 days Confirmed EU Data Act Data Act: new connected products must be designed for user data access (access by design) Data Act generally applicable since 2025-09-12; Article 3(1) design duty applies to products and related services placed on the market after 2026-09-12
medium, large 1 October 2026 24 days Confirmed LV NIS2 Latvia NIS2 (National Cybersecurity Law): annual self-assessment report for essential and important entities Law in force since 2024-09-01; registration deadline was 2025-04-01, first cybersecurity manager notification and self-assessment report 2025-10-01; annual report by 1 October each year per NKDC guidance – confirm exact date with cyber.gov.lv
medium, large 2 December 2026 86 days Confirmed EU EU AI Act 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
all 2 December 2026 86 days Confirmed EU Platform Work Directive Platform Work Directive: presumption of employment and algorithmic-management rules must apply nationally all 9 December 2026 93 days Confirmed EU Product Liability Directive New Product Liability Directive applies: strict liability extends to software, AI and digital services all 24 December 2026 108 days Confirmed EU eIDAS 2 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'
all 30 December 2026 114 days Delayed EU EUDR EU Deforestation Regulation: due diligence applies for large and medium operators and traders Postponed twice; latest by Regulation (EU) 2025/2650 (OJ 2025-12-23) from 2025-12-30 to 2026-12-30
medium, large 1 January 2027 116 days Confirmed DE Germany e-invoicing Germany: businesses with prior-year turnover above €800,000 must issue B2B e-invoices Receiving e-invoices has been mandatory for all German businesses since 2025-01-01 (Wachstumschancengesetz, §14 UStG)
small, medium, large 1 January 2027 116 days Confirmed PL Poland KSeF Poland: KSeF becomes mandatory for the smallest micro-entrepreneurs; penalties start micro 12 January 2027 127 days Confirmed EU Data Act Data Act: cloud providers must stop charging switching and data-egress fees all 20 January 2027 135 days Confirmed EU Machinery Regulation Machinery Regulation replaces the Machinery Directive: new CE requirements including cybersecurity and software all 18 February 2027 164 days Confirmed EU Battery Regulation Digital battery passport mandatory for EV, light-transport and industrial batteries above 2 kWh all 7 June 2027 273 days Confirmed EU Pay Transparency Directive Pay Transparency: first gender pay gap report due for employers with 150+ employees Transposition deadline was 2026-06-07; many Member States (incl. Latvia, Poland, Germany, France) were late, so national dates may shift slightly. Employers with 100-149 staff report first by 2031-06-07
medium, large 30 June 2027 296 days Delayed EU EUDR 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
micro, small 9 July 2027 305 days Confirmed EU Instant Payments Regulation 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
all 2 August 2027 329 days Confirmed EU EU AI Act AI Act: GPAI models placed on the market before August 2025 must comply all 18 August 2027 345 days Delayed EU Battery Regulation Battery Regulation: supply-chain due diligence obligations apply Postponed from 2025-08-18 by Regulation (EU) 2025/1561
medium, large 1 September 2027 359 days Confirmed FR France e-invoicing France: SMEs, very small businesses and micro-entrepreneurs must issue e-invoices and e-report micro, small, medium 30 September 2027 388 days Confirmed EU CBAM 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
all 30 September 2027 388 days Confirmed EU DAC8 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
all 2 December 2027 451 days Delayed EU EU AI Act 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)
all 11 December 2027 460 days Confirmed EU Cyber Resilience Act CRA: full application – secure-by-design requirements, conformity assessment and CE marking for software and connected products all 24 December 2027 473 days Confirmed EU eIDAS 2 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
all 31 December 2027 480 days Proposed EU Ecodesign (ESPR) 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
all 31 December 2027 480 days Proposed EU Late Payment Regulation Proposed EU Late Payment Regulation: 30-day maximum payment terms in B2B transactions Placeholder – no application date exists. Commission proposal COM(2023) 533 is stalled: Parliament adopted its position in 2024, the Council has not agreed a general approach. Existing Directive 2011/7/EU (60-day default) continues to apply
all 1 January 2028 481 days Confirmed BE Belgium e-invoicing Belgium: near-real-time VAT e-reporting of invoice data (5-corner Peppol model) all 1 January 2028 481 days Confirmed EU CSRD CSRD after Omnibus I: sustainability reporting only for 1,000+ employee companies from FY2027; SMEs out of scope with VSME value-chain cap Omnibus I Directive published OJ 2026-02-26, in force 2026-03-18. Companies newly in scope report on FY2027 in 2028; wave-2/3 companies were 'stopped' in 2025
large 1 January 2028 481 days Confirmed DE Germany e-invoicing Germany: all businesses must issue B2B e-invoices micro, small 1 January 2028 481 days Proposed LT Lithuania e-invoicing Lithuania: planned mandatory domestic B2B e-invoicing and reporting via SABIS Target date from the Commission country factsheet; legislation not yet adopted – B2B e-invoicing remains voluntary. B2G via SABIS mandatory since 2024
all 1 January 2028 481 days Confirmed LV Latvia e-invoicing Latvia: mandatory structured e-invoices and VID reporting for all domestic B2B invoices Postponed from 2026-01-01 by Saeima amendments to the Accounting Law (June 2025); voluntary B2B e-invoicing with VID reporting possible since 2026-03-30
all 1 July 2028 663 days Confirmed EU ViDA 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
all 2 August 2028 695 days Delayed EU EU AI Act 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)
all 26 July 2029 1053 days Delayed EU CSDDD CSDDD after Omnibus I: due diligence duties apply to companies with 5,000+ employees and €1.5bn turnover Omnibus I (in force 2026-03-18) raised thresholds and postponed application from 2027 to 2029-07-26; transposition by 2028-07-26
large 1 January 2030 1212 days Confirmed EU PPWR PPWR: minimum recycled content in plastic packaging and bans on certain single-use formats all 28 June 2030 1390 days Confirmed EU EAA European Accessibility Act: end of transition for legacy service contracts and self-service terminals small, medium, large 1 July 2030 1393 days Confirmed EU ViDA ViDA: mandatory e-invoicing and near-real-time digital reporting for intra-EU B2B transactions all 1 August 2030 1424 days Confirmed EU Toy Safety Regulation 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
all 1 January 2035 3038 days Confirmed EU ViDA ViDA: national e-invoicing/reporting systems must be interoperable with the EU standard all