Amendment to the EUDR published – changes to deadlines and simplification of obligations now official

On December 23, 2025, Regulation (EU) 2025/2650 of the European Parliament and of the Council amending the EUDR was published in the Official Journal of the European Union. The amendment officially postpones the application of the EUDR provisions and introduces simplifications in the area of due diligence obligations.

What is the EUDR?

The EUDR (EU Deforestation Regulation) is Regulation (EU) 2023/1115 of the European Parliament and of the Council on the placing on the market and export from the Union of certain goods and products related to deforestation and forest degradation and repealing Regulation (EU) No 995/2010. The Regulation prohibits the placing on the market, making available on the market, or exporting from the EU of products and goods covered by the Regulation, unless:

  • they do not cause deforestation;
  • they have been produced in accordance with the relevant legislation of the country of production;
  • a due diligence statement has been submitted in their regard.

The Regulation covers commodities such as cattle, cocoa, coffee, soybeans, rubber, timber, and oil palm, which are referred to as “related commodities.“ In addition, the provisions of the Regulation also cover products derived from the above-mentioned raw materials, referred to as ”related products.”

What changes has the amendment introduced?

The amendment adjusts the pace of implementation of the EUDR to the actual capabilities of the administration and economic operators. The changes include both an update of the timetable for the application of the provisions and simplifications in the due diligence procedure.

Change in the date of application of the EUDR provisions

The most significant change is the postponement of the application of the EUDR provisions by 12 months.

According to the amendment, large and medium-sized enterprises will be required to apply the provisions from December 30, 2026, while small and micro-enterprises will only be required to do so from June 30, 2027.

The purpose of the postponement is to ensure the stability of the IT system (used for submitting due diligence statements) and to adapt administrative procedures in Member States. The change in the deadline will also give businesses time to adapt their internal procedures, thus avoiding potential disruptions in the supply chain.

Simplifications in the due diligence obligation

The amendment also introduces solutions aimed at simplifying the application of due diligence procedures, in particular:

  • focusing responsibility on the first introducer

under the new regulations, the obligation to submit a due diligence declaration will rest solely with the entity that first introduces a product covered by the EUDR Regulation onto the EU market. The amendment introduces the definition of “entities further down the supply chain,” which, like commercial entities, are not required to submit separate declarations, which significantly reduces reporting obligations.

  • simplified declaration for micro and small businesses

The amendment also introduces separate solutions for micro and small businesses, introducing a simplified reporting obligation in the form of a one-time simplified declaration, instead of full due diligence procedures for each batch of goods. This change significantly reduces barriers to entry and administrative costs for the smallest entities.

Exclusion of printing industry products

Certain printing products, such as books, newspapers, and other printed matter, are also excluded from the scope of the EUDR.

European Commission’s obligation to review the EUDR

The amendment obliges the European Commission to review the EUDR with a view to further simplification. The results of this review may form the basis for further legislative changes.

Will the amendment enter into force before December 30, 2025?

The amending regulation enters into force on the third day after its publication in the Official Journal of the European Union. The legislator has thus waived the standard 20-day vacatio legis, which allows the amendments to enter into force even before the original provisions of the EUDR come into effect.

How can we help?

Our law firm offers comprehensive legal support for entrepreneurs preparing to implement the provisions of the EUDR. The scope of our assistance includes, among other things, analysis of legal obligations and ongoing advice on the practical application of the provisions. We also support companies in the development and implementation of due diligence procedures.

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Dawid Mielcarski Partner, Katowice

E: dawid.mielcarski@pl.Andersen.com
T: +48 32 731 68 50

Igor Suchecki Associate, Katowice

E: igor.suchecki@pl.Andersen.com
T: +48 531 645 409

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