What the published legal text stipulates
In December, the Commission, Parliament, and Council agreed at the EU level on a postponement and some adjustments to the EU Deforestation Regulation (EUDR). The final legal text, confirming the twelve-month postponement and several simplifications, was published today, December 23, 2025, in the Official Journal of the EU. This means the amended regulation will come into force before the end of 2025, creating legal clarity regarding the further timeline and substantive design.
A core aspect of the amendment is the postponement of the application start by one year. Large companies must now apply the EUDR from December 30, 2026. For micro and small enterprises not affected by the EU Timber Regulation (EUTR), a later start date of June 30, 2027, applies.
In terms of content, the basic logic of the regulation remains. Market participants must continue to perform the intended due diligence, submit a due diligence statement in the IT system, and retain it for five years. The associated numbers must continue to be passed on to downstream actors.
However, central changes arise for downstream market participants and traders. They must collect certain basic information (such as name, registered trade name or registered trademark, postal address, email address, and, if available, web address) from suppliers and customers with whom they trade relevant products and also retain it for five years. If the direct supplier is the first market participant within the meaning of the EUDR, the corresponding numbers (especially reference numbers) must also be collected. However, it is not necessary to pass on these numbers.
The product group listed under Chapter 49 within the customs tariff numbers has also been excluded from the scope of the EUDR. This includes printed products such as books, newspapers, printed pictures and other products of the graphic industry, as well as handwritten or typewritten scripts and plans.
The category of “micro or small primary operators” has been newly introduced, which refers exclusively to market participants in primary production in low-risk countries and provides for simplified declarations.
By April 30, 2026, the Commission will present a revision to simplify the EUDR, which will analyze in particular the administrative burden and the impact of the EUDR on small actors.
