Date to be confirmed
European Accessibility Act — e-commerce services
EAA 2019/882 (CELEX 32019L0882)
EU consumer webshops; microenterprises providing services are exempt
EU e-commerce requirements, with the country, scope and primary source kept in view. Already applicable and upcoming requirements are different; uncertain dates stay labelled.
This is a starting shortlist, not an applicability verdict. Check the scope on each page. Unconfirmed dates are excluded.
Date to be confirmed
EAA 2019/882 (CELEX 32019L0882)
EU consumer webshops; microenterprises providing services are exempt
Date to be confirmed
EAA 2019/882 Art 32 (CELEX 32019L0882)
EU service providers relying on Article 32 transitional products or contracts
2026-12-30
EUDR 2023/1115 as amended (CELEX 32023R1115)
EU large and medium operators placing in-scope commodities or products on the market
2027-06-30
EUDR 2023/1115 as amended (CELEX 32023R1115)
EU micro/small importers and operators of in-scope coffee, cocoa, wood and other products, excluding the EUTR exception
2026-12-30
EUDR 2023/1115 as amended (CELEX 32023R1115)
EU small timber-product operators already subject to EUTR, including relevant small webshops/importers
Date to be confirmed
ESPR 2024/1781 (CELEX 32024R1781)
EU textile economic operators only when covered by a product-specific delegated act
Date to be confirmed
Battery Regulation 2023/1542 Art 77 (CELEX 32023R1542)
EU firms placing covered LMT, industrial >2 kWh or EV batteries on the market or putting them into service
Date to be confirmed
PPWR 2025/40 (CELEX 32025R0040)
EU economic operators making packaging or packaged goods available, including relevant small webshops
Date to be confirmed
PPWR 2025/40 Art 12 (CELEX 32025R0040)
EU packaging operators covered by Article 12, with its exceptions
2026-01-01
Belgium B2B e-invoicing Act of 6 February 2024
Belgian VAT-liable businesses in covered domestic B2B transactions
2026-02-01
KSeF Polish VAT Act (2025 phased amendment)
Polish sellers with 2024 gross sales above PLN 200 million
2026-04-01
KSeF Polish VAT Act (2025 phased amendment)
Other Polish covered VAT taxpayers not using the smallest-seller transition
2027-01-01
KSeF Polish VAT Act (2025 phased amendment)
Polish smallest sellers whose monthly gross value of invoices stay within PLN 10,000 during the transition
2026-12-31
Germany UStG §27(38), Wachstumschancengesetz
German domestic B2B invoice issuers with previous-year turnover above EUR 800,000; excluding qualifying EDI transitional arrangements
2027-12-31
Germany UStG §27(38), Wachstumschancengesetz
German domestic B2B issuers with previous-year turnover up to EUR 800,000, subject to exceptions
Date to be confirmed
France electronic invoicing (CGI Art 289 bis)
French businesses covered by the VAT e-invoicing reform, including microenterprises and SMEs
2027-09-01
France electronic invoicing (CGI Art 289 bis)
French microenterprises and SMEs covered by the VAT reform, including small service firms
2026-01-01
Croatia Fiscalisation Act NN 89/2025 (Fiskalizacija 2.0)
Croatian VAT-registered domestic B2B businesses
2027-01-01
Croatia Fiscalisation Act 2025 (Fiskalizacija 2.0)
Croatian covered businesses not registered for VAT, including small service firms
2028-01-01
Latvia Accounting Law (Grāmatvedības likums)
Latvian businesses in covered domestic B2B transactions
2025-07-01
Estonia Accounting Act (Raamatupidamise seadus), e-invoice buyer right
Estonian suppliers whose registered e-invoice-recipient buyer requests an e-invoice
Date to be confirmed
Estonia Accounting Act / future e-invoicing plans
Estonian small businesses; any future scope remains unverified
Date to be confirmed
Cyber Resilience Act 2024/2847 Art 14 (CELEX 32024R2847)
EU-market manufacturers of covered products with digital elements, including relevant small software firms
Date to be confirmed
Cyber Resilience Act 2024/2847 (CELEX 32024R2847)
EU-market manufacturers and relevant economic operators of covered digital products, including small software firms
Date to be confirmed
AI Act 2024/1689 as amended by 2026/1744 (CELEX 32026R1744)
EU Annex III high-risk AI providers/deployers, including small HR or regulated-service firms when in scope
Date to be confirmed
AI Act 2024/1689 as amended by 2026/1744 (CELEX 32026R1744)
EU covered product-embedded high-risk AI economic operators
Date to be confirmed
Right to Repair Directive 2024/1799 (CELEX 32024L1799)
EU Member States; covered manufacturers, sellers and repair firms via national law
Date to be confirmed
Data Act 2023/2854 (CELEX 32023R2854)
EU covered data holders, connected-product sellers and cloud/data-processing service providers; exemptions matter
Date to be confirmed
Data Act 2023/2854 Art 29 (CELEX 32023R2854)
EU covered data-processing service providers, including small eligible cloud-service firms
Date to be confirmed
GPSR 2023/988 (CELEX 32023R0988)
EU consumer-product online sellers and relevant manufacturers/importers
2026-01-01
Estonia Cybersecurity Act (KüTS) / NIS2 2022/2555
Estonian covered essential/important entities; not all small webshops or service firms
Date to be confirmed
DAC7 2021/514 / Estonian Tax Information Exchange Act
Estonian reporting platform operators under DAC7, not merchants merely using Shopify
Date to be confirmed
CSRD 2022/2464 as amended by 2025/794 and 2026/470
Covered EU second-wave companies; current scope is not all small firms
Date to be confirmed
CSRD 2022/2464 as amended by 2025/794 and 2026/470
Former CSRD listed-SME wave 3; current binding scope unresolved here
2030-07-01
ViDA 2025/516 (CELEX 32025L0516)
EU businesses making covered cross-border B2B supplies
Date to be confirmed
ESPR 2024/1781 Articles10(4),11,13; DPP provider preparation
Economic operators placing products covered by applicable ESPR delegated acts on the EU market; Commission registry setup target is a separate scope.
Date to be confirmed
CBAM 2023/956 as amended; definitive regime
EU importers/indirect customs representatives of covered goods; apply actual sector and50-tonne threshold exceptions, not all firms.
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