Evropská unie odkládá účinnost EUDR a zavádí zásadní zjednodušení

The European Union has adopted an amendment to the EUDR, which not only changes the timeline for the entry into force of the regulation but also fundamentally modifies the administrative requirements to combat deforestation for businesses. Key obligations are postponed by another year, and at the same time, they are significantly simplified. According to EU authorities, the amendment responds to the overload of the information system and the business sector's demands for reduced regulatory burden, without compromising the main environmental goals.

First, regarding the timeline. As we informed you before Christmas, the obligations under the EUDR for large and medium-sized enterprises will take effect from December 30, 2026. For micro and small enterprises, the effectiveness is postponed until June 30, 2027 – however, as in previous versions of the regulation, this delay for the smallest businesses does not apply to products covered by the EUTR. For most of the relevant timber products, the earlier date is decisive regardless of the size of the entity.

Now, moving on to the subject matter of the changes. The amendment introduces a new subcategory of micro or small primary operators and a new separate category of downstream operators.

Micro and small primary operators will “only” need to submit a one-time simplified declaration. The requirements for this declaration are in some areas lower than those for due diligence statement, particularly regarding the quantity of traded products. For the one-time simplified declaration, a simple estimate will suffice.

For downstream operators, the obligations will be unified with those of traders, and simply put, the obligations transition into a system where only a single due diligence declaration will be submitted for each product across the entire supply chain instead of multiple separate declarations being submitted at each level.

Traders themselves will also see changes. While large enterprises will still need to register in the information system, under the new rules, they remain traders and are not considered operators as they were previously, significantly reducing the scope of their obligations to more administrative nature.

Notably, there is also a change in the obligation to provide information. While the previous version of the regulation required communication of all information necessary to demonstrate that due diligence had been exercised throughout the supply chain, the amended version now only includes the obligation to provide reference numbers of due diligence statements. This change is related to the change in obligations affecting the various levels of the supply chain – with a lower burden for downstream operators comes a narrowed access to information.

Finally, it is worth mentioning that the anticipated scope of future review of the EUDR has been significantly strengthened. Although review (including review of relevant ecosystems, commodities, and products) was anticipated in the original wording of the EUDR, a stricter periodicity has now been introduced. On the other hand, mandatory review aimed at further simplification of the EUDR has also been introduced. However, it remains to be seen how the review will look in practice, as it has not been very successful so far.

While some simplifications may undoubtedly be welcome, other raise new questions. The foundation will be, as before, appropriate setting of communication with suppliers and buyers. It will also be necessary to reassess roles in the supply chain and properly set up internal systems. Increased attention to contractual relationships is recommended, not only with third parties but also within the group.

Authors:

Dominik Záliš

Veronika Juhasová

Jan Turek