The due diligence transposition and application dates

What is the requirement, in plain English?

Member States must adopt and publish the measures to comply with the Directive by 26 July 2028 and apply them from 26 July 2029, except the measures for Article 16, which apply to financial years starting on or after 1 January 2030.

What evidence does a regulator or an auditor ask for?

The transposition watch: the national measure per Member State and its status, and the calendar built from the two application dates.

Which dates matter?

• Transposition of Article 4 (due diligence amendments): 26 July 2028
• Application of Article 4 measures: 26 July 2029
• Application of the reporting measures in Article 16: financial years starting on or after 1 January 2030

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?

• Article 5 of this amending Directive

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.