Directive (EU) 2026/470, Article 5
The transposition deadline
What is the requirement, in plain English?
Member States must bring the measures for Articles 1, 2 and 3 of the amending Directive into force by 19 March 2027, and the measures for Article 4 by 26 July 2028, and must communicate the texts to the Commission. This is the date a buyer checks in every Member State where the group operates.
What evidence does a regulator or an auditor ask for?
The transposition watch: each Member State, the national measure reference or a note that it is not yet notified, and its status against 19 March 2027.
Which dates matter?
- Transposition of Articles 1, 2 and 3: 19 March 2027
- Transposition of Article 4 (due diligence amendments): 26 July 2028
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 4 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.
Read from 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 2024/1760, Article 5, as amended by Directive (EU) 2026/470, Article 5, saved from EUR-Lex on 2026-10-17.