The EU Deforestation-Free Regulation (EUDR) is now set to enter into application on 30 December 2026 for all medium and large operators and on 30 June 2027 for micro and small operators, after the second implementation delay was adopted at the end of 2025. In an unprecedent case, the European Commission proposed the second implementation delay in October 2025, following concerns related to the readiness of the IT system and various calls for simplification. EU co-legislators hastily agreed on the simplification amendments to the EUDR, late last year.
Beyond the implementation delay, Regulation (EU) 2025/265 contains changes related to certain obligations of operators and traders. Key changes include:
- clarifications about downstream operators,
- due diligence statement would remain the obligation on the operators first placing the product on the market,
- downstream operators and traders would no longer be required to submit separate due diligence statements, and
- a one-off and simplified declaration will be needed for micro and small operators.
Among the most crucial aspects of the latest revision is the review clause, which tasks the European Commission to carry out further simplification changes by 30 April 2026, notably to address any unintended consequences to small and micro-operators. A report is due to be presented within that deadline, with the possibility of an accompanying legislative proposal.
What to expect in 2026?
The European Commission has not officially outlined the approach they are planning to take with respect to the foreseen policy initiative stemming from the review clause. Considering the already twice amended implementation deadline, it will come as no surprise if the European Commission would be reluctant to repeat the same exercise, which lead to politically contentious, complex and time-sensitive negotiations in late 2024 and late 2025. Not only because a third implementation delay could undermine the ability of the European Commission to act in any meaningful way in driving this policy forward, but also because it could seriously jeopardize the mere existence of this law.
As such, it appears that the appetite to reopen the legislation would be rather limited, precisely to avert either scenario. As it currently stands, the European Commission is instead contemplating following a soft policy approach. Revised Guidelines and FAQs providing more clarity on the EUDR implementation would be foreseen to be issued by the end of April, ahead of the mandatory simplification report due to co-legislators on 30 April. Delegated/Implementing Acts with further clarifications would likely be published as well, particularly as regards the IT system.
Many companies have conducted their compliance efforts for the EUDR, in anticipation of the first delayed implementation deadline late last year. The EUDR has caught significant political attention, and will undoubtedly continue to do so in 2026. The chances of legislative revision remain slim, but is not impossible, as political voices from the European Parliament and some Member States are pushing to that effect. It would thus be advisable to stay up to date with the policy developments, to better anticipate and prepare for what is coming in 2026.