The implementation review by 26 July 2031

What is the requirement, in plain English?

One paragraph is deleted. The Commission's implementation report is due by 26 July 2031, then every five years, and the first report must assess, among other issues, whether the turnover and headcount thresholds must move, and whether a sector approach is needed for high-risk sectors.

What evidence does a regulator or an auditor ask for?

Not an undertaking duty; it is the review mechanism that could move the scopes again, and it is recorded with its source.

Which dates matter?

• First implementation report: 26 July 2031

The transposition deadline for Articles 1 to 3 of the amending directive is 19 March 2027 (Article 5). For Article 4 it is 26 July 2028, applied from 26 July 2029.

What does it cross-reference?

• (EU) 2024/1760 Article 2

How do I check a draft against this provision?

Paste your draft into the reading. The reading returns, per provision, whether a phrase specific to this requirement appears in your own words, quoted, with the article cited here. Where a line reaches nothing it reads no mapping identified.

Not legal advice; does not certify. Every field on this page carries its own source pointer, and the record is replayed by the pages, the check and the export from one reviewed record.