| File | Instrument | Legal basis | Application |
|---|---|---|---|
| GDPR Regulation (EU) 2016/679 | Regulation | Arts 16 TFEU and 8 CFR · Regulation (EU) 2016/679 | Directly applicable since 25 May 2018. National DPAs still run procedure, HR exceptions, and some public-interest bases. |
| AI Act Regulation (EU) 2024/1689 | Regulation | Art 114 TFEU · Regulation (EU) 2024/1689 | Entered into force 1 August 2024. Prohibitions and AI literacy: 2 February 2025. GPAI: 2 August 2025. Most high-risk (Annex III): 2 August 2026. Embedded-product high-risk: 2 August 2027. |
| Digital Services Act Regulation (EU) 2022/2065 | Regulation | Art 114 TFEU · Regulation (EU) 2022/2065 | In force November 2022. VLOPs/VLOSEs from 25 August 2023; other intermediaries from 17 February 2024. |
| Digital Markets Act Regulation (EU) 2022/1925 | Regulation | Art 114 TFEU · Regulation (EU) 2022/1925 | In force November 2022; obligations for designated gatekeepers from 6 March 2024 (six months after designation). |
| CSRD Directive (EU) 2022/2464 | Directive | Accounting Directive framework · Directive (EU) 2022/2464, as amended (including the 2026 Omnibus simplification) | Phased waves from FY 2024 reporting (FY 2025 publication) for the first large PIEs, then delayed and de-scoped by Omnibus I (Directive (EU) 2026/470). Always re-read the consolidated Accounting Directive and your Member State transposition — this file moved. |
| CSDDD Directive (EU) 2024/1760 | Directive | Arts 50, 114 TFEU · Directive (EU) 2024/1760, as affected by Omnibus I timing/scope changes | Entered into force July 2024. Original transposition 26 July 2026, with staggered application from 2027. Omnibus I (2026) postponed and narrowed parts of the file — confirm the consolidated dates before you budget a programme. |
| CBAM Regulation (EU) 2023/956 | Regulation | Arts 192(1) and 207 TFEU · Regulation (EU) 2023/956 | Transitional reporting 1 October 2023 – 31 December 2025 (no certificates). Definitive regime from 1 January 2026: authorised CBAM declarant, certificates, annual declaration. Free-allocation phase-down on the ETS side runs in parallel through the 2030s. |
| Deforestation rules Regulation (EU) 2023/1115 | Regulation | Art 192 TFEU · Regulation (EU) 2023/1115 | In force June 2023. Application was postponed: 30 December 2025 for large/medium operators, 30 June 2026 for micro and small (confirm any further delay in the OJ before go-live). Transitional stocks rules exist. |
| Packaging rules Regulation (EU) 2025/40 | Regulation | Art 114 TFEU · Regulation (EU) 2025/40 (PPWR) | In force after OJ publication of the recast Packaging and Packaging Waste Regulation. Obligations stagger through 2026–2040 (recyclability, recycled content, reuse targets, labelling). Read the application calendar in the act — it is not one date. |
| NIS2 Directive (EU) 2022/2555 | Directive | Art 114 TFEU · Directive (EU) 2022/2555 | Transposition deadline 17 October 2024; Member States apply from 18 October 2024. Late transposition is widespread — check the national statute you actually face, not only the Directive. |
| Cyber Resilience Act Regulation (EU) 2024/2847 | Regulation | Art 114 TFEU · Regulation (EU) 2024/2847 | Entered into force 10 December 2024. Main obligations apply 36 months later (11 December 2027). Reporting of actively exploited vulnerabilities and severe incidents applies earlier (21 months). Products with digital elements placed on the market after the application date must comply; there are limited transitional rules for products already certified under other schemes. |
| Data Act Regulation (EU) 2023/2854 | Regulation | Art 114 TFEU · Regulation (EU) 2023/2854 | In force 11 January 2024. Main application 12 September 2025. Some IoT design duties and unfair-contract terms apply on that date; cloud switching has staged application; certain essential-facility data-sharing obligations have later dates. |
| Pay Transparency Directive (EU) 2023/970 | Directive | Art 157 TFEU · Directive (EU) 2023/970 | Transposition deadline 7 June 2026. Rights on pay information, pay-gap reporting, and enforcement apply from national entry-into-force dates — expect Q2/Q3 2026 divergence. |
| Building energy rules Directive (EU) 2024/1275 | Directive | Art 194 TFEU · Directive (EU) 2024/1275 (EPBD recast) | In force 28 May 2024. Transposition in stages: many provisions 29 May 2026; zero-emission new buildings 2028 (public) / 2030 (all); national trajectories for the worst-performing stock. Fossil-fuel boiler subsidies end 2025 at Union level; full boiler phase-out path is national toward 2040. |
| Nature Restoration Law Regulation (EU) 2024/1991 | Regulation | Art 192 TFEU · Regulation (EU) 2024/1991 | In force 18 August 2024. Union target: restore 20% of land and sea by 2030, all ecosystems in need by 2050. National restoration plans due within two years of entry into force (2026). Habitat-specific deadlines (pollinators, rivers, urban green, agricultural and forest ecosystems) are staggered. |
| DORA Regulation (EU) 2022/2554 | Regulation | Art 114 TFEU · Regulation (EU) 2022/2554 | Directly applicable since 17 January 2025, with RTS/ITS filling the clocks and templates. |
| MiCA Regulation (EU) 2023/1114 | Regulation | Arts 114 and 53 TFEU · Regulation (EU) 2023/1114 | ART/EMT titles from 30 June 2024; CASP and remaining titles from 30 December 2024. Transitional CASP regimes are national and time-limited. |
| ESPR Regulation (EU) 2024/1781 | Regulation | Art 114 TFEU · Regulation (EU) 2024/1781 | Framework in force 18 July 2024. Performance, information, DPP and bans arrive via delegated acts and specified articles on unsold goods. |
| Batteries Regulation Regulation (EU) 2023/1542 | Regulation | Art 114 TFEU · Regulation (EU) 2023/1542 | Staggered from 2024; due diligence and several footprint duties around 2027; recycled-content and passport milestones into 2028. |
| GPSR Regulation (EU) 2023/988 | Regulation | Art 114 TFEU · Regulation (EU) 2023/988 | Applies 13 December 2024, replacing Directive 2001/95/EC. |
| Accessibility Act Directive (EU) 2019/882 | Directive | Art 114 TFEU · Directive (EU) 2019/882 | National law must apply from 28 June 2025 for most products and services; longer for some terminals already in use. |
| Forced labour ban Regulation (EU) 2024/3015 | Regulation | Arts 114 and 207 TFEU · Regulation (EU) 2024/3015 | Applies 14 December 2027. Database and authority-designation work happens first. |
| Foreign Subsidies Regulation Regulation (EU) 2022/2560 | Regulation | Arts 114 and 207 TFEU · Regulation (EU) 2022/2560 | Ex officio from 12 July 2023; concentration and public-procurement notifications from 12 October 2023. |
| EU Taxonomy Regulation (EU) 2020/852 | Regulation | Art 114 TFEU · Regulation (EU) 2020/852 | In force; climate delegated act used in 2022 reports; environmental act and amendments since. CSRD is the corporate reporting hook. |
| Product Liability Directive Directive (EU) 2024/2853 | Directive | Art 114 TFEU · Directive (EU) 2024/2853 | National rules apply from 9 December 2026 to products placed on the market after that date. |
| Green-transition consumer rules Directive (EU) 2024/825 | Directive | Art 114 TFEU · Directive (EU) 2024/825 (amending 2005/29 and 2011/83) | National law from 27 September 2026. A separate Green Claims Directive is still in the machine — do not wait for it. |
| Whistleblower Directive Directive (EU) 2019/1937 | Directive | Art 114 TFEU · Directive (EU) 2019/1937 | In force in national law. Internal channels: 50+ workers (and listed sectors at any size). Many States extend to national-law breaches. |
| Data Governance Act Regulation (EU) 2022/868 | Regulation | Art 114 TFEU · Regulation (EU) 2022/868 | Directly applicable since 24 September 2023. |
| eIDAS 2 Regulation (EU) 2024/1183 | Regulation | Art 114 TFEU · Regulation (EU) 2024/1183 | In force; wallet provision and relying-party clocks sit in the regulation and implementing acts (2026–2027). |
| EHDS Regulation (EU) 2025/327 | Regulation | Arts 16 and 114 TFEU · Regulation (EU) 2025/327 | Staggered; primary-use categories and secondary-use infrastructure land in the late 2020s. |
| Right to Repair Directive (EU) 2024/1799 | Directive | Art 114 TFEU · Directive (EU) 2024/1799 | National law from 31 July 2026. Repair platform later (interface 2027, operation 2028). |
| REACH Regulation (EC) No 1907/2006 | Regulation | Art 114 TFEU · Regulation (EC) 1907/2006 | In force since 2007. Lists and restrictions still move. A revision is political, not a reason to freeze the current file. |
| Critical Raw Materials Act Regulation (EU) 2024/1252 | Regulation | Arts 114 and 171 TFEU · Regulation (EU) 2024/1252 | In force May 2024. 2030 benchmarks are targets with reporting, not a 2024 quota on each firm. |
| Net-Zero Industry Act Regulation (EU) 2024/1735 | Regulation | Art 114 TFEU · Regulation (EU) 2024/1735 | In force June 2024. 2030 manufacturing and CO₂-storage benchmarks. |
| Platform Work Directive Directive (EU) 2024/2831 | Directive | Art 153 TFEU · Directive (EU) 2024/2831 | National law from 2 December 2026. |
| Adequate Minimum Wages Directive (EU) 2022/2041 | Directive | Art 153 TFEU · Directive (EU) 2022/2041 | Transposition due 15 November 2024. CJEU Grand Chamber 11 November 2025 annulled Art 5(2) (mandatory criteria) and a linked reference; the rest stands. |
| AML Regulation Regulation (EU) 2024/1624 | Regulation | Art 114 TFEU · Regulation (EU) 2024/1624 | Applies 10 July 2027. AMLA regulation is already standing the Authority up. |
| Energy Efficiency Directive Directive (EU) 2023/1791 | Directive | Art 194 TFEU · Directive (EU) 2023/1791 | In force; key transposition 2024–2025; 2030 target year. |
| Machinery Regulation Regulation (EU) 2023/1230 | Regulation | Art 114 TFEU · Regulation (EU) 2023/1230 | Applies 20 January 2027 for new placing on the market; 2006/42/EC repealed then. |
| Single-use plastics Directive (EU) 2019/904 | Directive | Art 192 TFEU · Directive (EU) 2019/904 | Bans and marking already apply; bottle collection/recycled-content milestones through 2029. |