Scope and perimeter workspace
Member State de-scoping election, state by state
What this register doesThe amending directive lets a Member State exempt the undertakings that do not exceed the two tests for the financial years that begin between 1 January 2025 and 31 December 2026. One row per Member State where the group operates. The option is in the text; whether a state has used it is a national fact, so every state reads not verified in this record until you enter the measure you read, and the register never invents it.
Buyer task 5. Grounded in 1 provisions of the article record, each cited on the row.
The article behind every field
| Amending article | Changes | The provision, one page each | Who it binds |
|---|---|---|---|
| Article 3(1) | (EU) 2022/2464, Article 5(2), first and third subparagraphs | The phased start dates and the de-scoping option | Member States (the option); undertakings and issuers in the phase-in window. |
Add a row
| Member State | Start of the financial year in the window | Does the undertaking exceed the two tests? | The national measure | The measure you read, and where you read it | Reading |
|---|
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Specimen: a worked row from this register
The specimen the record holds for this register, rendered from data/ by the same code the page and the browser use (R-165). Made up, so you can see what the register reads. Not your data, and not a finding about anyone.
| Member State | Start of the financial year in the window | Does the undertaking exceed the two tests? | The national measure | The measure you read, and where you read it | Reading |
|---|---|---|---|---|---|
| Ireland | 2026-01-01 | no | not verified in this record | left blank | the option exists in the text for the financial years starting between 1 January 2025 and 31 December 2026; whether Ireland has used it is not verified in this record (Article 5(2) of Directive (EU) 2022/2464, as amended by Article 3(1) of Directive (EU) 2026/470). |
The election, one row per Member State
Every Member State of the European Union, at the starting position: the national measure is not verified in this record, so no state reads as having used the option or as not having used it. The option itself sits in the amended Article 5(2) of Directive (EU) 2022/2464, cited on every row.
| Member State | The option the text states | Status in this record |
|---|---|---|
| Austria | An undertaking that does not exceed the two tests may be exempted for the financial years starting between 1 January 2025 and 31 December 2026 (Article 5(2) of Directive (EU) 2022/2464, as amended by Article 3(1) of Directive (EU) 2026/470) | the national measure is not verified in this record |
| Belgium | An undertaking that does not exceed the two tests may be exempted for the financial years starting between 1 January 2025 and 31 December 2026 (Article 5(2) of Directive (EU) 2022/2464, as amended by Article 3(1) of Directive (EU) 2026/470) | the national measure is not verified in this record |
| Bulgaria | An undertaking that does not exceed the two tests may be exempted for the financial years starting between 1 January 2025 and 31 December 2026 (Article 5(2) of Directive (EU) 2022/2464, as amended by Article 3(1) of Directive (EU) 2026/470) | the national measure is not verified in this record |
| Croatia | An undertaking that does not exceed the two tests may be exempted for the financial years starting between 1 January 2025 and 31 December 2026 (Article 5(2) of Directive (EU) 2022/2464, as amended by Article 3(1) of Directive (EU) 2026/470) | the national measure is not verified in this record |
| Cyprus | An undertaking that does not exceed the two tests may be exempted for the financial years starting between 1 January 2025 and 31 December 2026 (Article 5(2) of Directive (EU) 2022/2464, as amended by Article 3(1) of Directive (EU) 2026/470) | the national measure is not verified in this record |
| Czechia | An undertaking that does not exceed the two tests may be exempted for the financial years starting between 1 January 2025 and 31 December 2026 (Article 5(2) of Directive (EU) 2022/2464, as amended by Article 3(1) of Directive (EU) 2026/470) | the national measure is not verified in this record |
| Denmark | An undertaking that does not exceed the two tests may be exempted for the financial years starting between 1 January 2025 and 31 December 2026 (Article 5(2) of Directive (EU) 2022/2464, as amended by Article 3(1) of Directive (EU) 2026/470) | the national measure is not verified in this record |
| Estonia | An undertaking that does not exceed the two tests may be exempted for the financial years starting between 1 January 2025 and 31 December 2026 (Article 5(2) of Directive (EU) 2022/2464, as amended by Article 3(1) of Directive (EU) 2026/470) | the national measure is not verified in this record |
| Finland | An undertaking that does not exceed the two tests may be exempted for the financial years starting between 1 January 2025 and 31 December 2026 (Article 5(2) of Directive (EU) 2022/2464, as amended by Article 3(1) of Directive (EU) 2026/470) | the national measure is not verified in this record |
| France | An undertaking that does not exceed the two tests may be exempted for the financial years starting between 1 January 2025 and 31 December 2026 (Article 5(2) of Directive (EU) 2022/2464, as amended by Article 3(1) of Directive (EU) 2026/470) | the national measure is not verified in this record |
| Germany | An undertaking that does not exceed the two tests may be exempted for the financial years starting between 1 January 2025 and 31 December 2026 (Article 5(2) of Directive (EU) 2022/2464, as amended by Article 3(1) of Directive (EU) 2026/470) | the national measure is not verified in this record |
| Greece | An undertaking that does not exceed the two tests may be exempted for the financial years starting between 1 January 2025 and 31 December 2026 (Article 5(2) of Directive (EU) 2022/2464, as amended by Article 3(1) of Directive (EU) 2026/470) | the national measure is not verified in this record |
| Hungary | An undertaking that does not exceed the two tests may be exempted for the financial years starting between 1 January 2025 and 31 December 2026 (Article 5(2) of Directive (EU) 2022/2464, as amended by Article 3(1) of Directive (EU) 2026/470) | the national measure is not verified in this record |
| Ireland | An undertaking that does not exceed the two tests may be exempted for the financial years starting between 1 January 2025 and 31 December 2026 (Article 5(2) of Directive (EU) 2022/2464, as amended by Article 3(1) of Directive (EU) 2026/470) | the national measure is not verified in this record |
| Italy | An undertaking that does not exceed the two tests may be exempted for the financial years starting between 1 January 2025 and 31 December 2026 (Article 5(2) of Directive (EU) 2022/2464, as amended by Article 3(1) of Directive (EU) 2026/470) | the national measure is not verified in this record |
| Latvia | An undertaking that does not exceed the two tests may be exempted for the financial years starting between 1 January 2025 and 31 December 2026 (Article 5(2) of Directive (EU) 2022/2464, as amended by Article 3(1) of Directive (EU) 2026/470) | the national measure is not verified in this record |
| Lithuania | An undertaking that does not exceed the two tests may be exempted for the financial years starting between 1 January 2025 and 31 December 2026 (Article 5(2) of Directive (EU) 2022/2464, as amended by Article 3(1) of Directive (EU) 2026/470) | the national measure is not verified in this record |
| Luxembourg | An undertaking that does not exceed the two tests may be exempted for the financial years starting between 1 January 2025 and 31 December 2026 (Article 5(2) of Directive (EU) 2022/2464, as amended by Article 3(1) of Directive (EU) 2026/470) | the national measure is not verified in this record |
| Malta | An undertaking that does not exceed the two tests may be exempted for the financial years starting between 1 January 2025 and 31 December 2026 (Article 5(2) of Directive (EU) 2022/2464, as amended by Article 3(1) of Directive (EU) 2026/470) | the national measure is not verified in this record |
| Netherlands | An undertaking that does not exceed the two tests may be exempted for the financial years starting between 1 January 2025 and 31 December 2026 (Article 5(2) of Directive (EU) 2022/2464, as amended by Article 3(1) of Directive (EU) 2026/470) | the national measure is not verified in this record |
| Poland | An undertaking that does not exceed the two tests may be exempted for the financial years starting between 1 January 2025 and 31 December 2026 (Article 5(2) of Directive (EU) 2022/2464, as amended by Article 3(1) of Directive (EU) 2026/470) | the national measure is not verified in this record |
| Portugal | An undertaking that does not exceed the two tests may be exempted for the financial years starting between 1 January 2025 and 31 December 2026 (Article 5(2) of Directive (EU) 2022/2464, as amended by Article 3(1) of Directive (EU) 2026/470) | the national measure is not verified in this record |
| Romania | An undertaking that does not exceed the two tests may be exempted for the financial years starting between 1 January 2025 and 31 December 2026 (Article 5(2) of Directive (EU) 2022/2464, as amended by Article 3(1) of Directive (EU) 2026/470) | the national measure is not verified in this record |
| Slovakia | An undertaking that does not exceed the two tests may be exempted for the financial years starting between 1 January 2025 and 31 December 2026 (Article 5(2) of Directive (EU) 2022/2464, as amended by Article 3(1) of Directive (EU) 2026/470) | the national measure is not verified in this record |
| Slovenia | An undertaking that does not exceed the two tests may be exempted for the financial years starting between 1 January 2025 and 31 December 2026 (Article 5(2) of Directive (EU) 2022/2464, as amended by Article 3(1) of Directive (EU) 2026/470) | the national measure is not verified in this record |
| Spain | An undertaking that does not exceed the two tests may be exempted for the financial years starting between 1 January 2025 and 31 December 2026 (Article 5(2) of Directive (EU) 2022/2464, as amended by Article 3(1) of Directive (EU) 2026/470) | the national measure is not verified in this record |
| Sweden | An undertaking that does not exceed the two tests may be exempted for the financial years starting between 1 January 2025 and 31 December 2026 (Article 5(2) of Directive (EU) 2022/2464, as amended by Article 3(1) of Directive (EU) 2026/470) | the national measure is not verified in this record |
What this register does not do
It does not state a national measure for any state and it does not give the status of one. The directive text states the option and the window; the national fact is yours to enter and is recorded as yours.
Not legal advice; does not certify. Every field carries the article it rests on, and where the text is silent the register says so rather than inventing a fact.
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