16EU rules
37dated changes
13 Oct 2026last checked
EU compliance deadlines in 2026
12 dated changes
The carbon border tax (CBAM) entered its definitive period, parcels up to €150 pay customs duty and the packaging rules apply. The deforestation rules (EUDR) follow on 30 December 2026.
| Date | Rule | What changes | Who it affects | EU role you need | Official source |
|---|---|---|---|---|---|
| Since 13 December 2024 | Product safety (GPSR)General Product Safety Regulation (EU) 2023/988, Article 16 | In force through 2026. A consumer product goes on the EU market only when a responsible person established in the EU is named for it. When the maker is outside the EU, online offers show the name, postal address and electronic address of that person. | Makers and online sellers from outside the EU of consumer products, such as electronics, textiles, furniture and household goods. | EU responsible person: a manufacturer, importer, authorised representative or fulfilment service provider established in the EU. | Commission Notice C/2025/6233: guidelines on the application of the EU general product safety legislative framework by businesses (Official Journal, 21 November 2025); European Commission, Access2Markets: the EU General Product Safety Regulation (GPSR), a new era of consumer protection (6 January 2025) |
| 1 January 2026 | Carbon border tax (CBAM)CBAM Regulation (EU) 2023/956, as amended by Regulation (EU) 2025/2083, Articles 2a, 17 and 25 | The definitive period started. Imports from this date count for CBAM certificates. Above 50 tonnes a year of iron and steel, aluminium, fertilisers and cement together, only an authorised CBAM declarant may import these goods. For hydrogen and electricity, the status applies from the first import. Companies that applied by 31 March 2026 may keep importing until the authority decides. | Companies that bring iron and steel, aluminium, fertilisers, cement, hydrogen or electricity into the EU. | Authorised CBAM declarant, established in an EU country. | Regulation (EU) 2025/2083 amending the CBAM Regulation (EU) 2023/956 (Official Journal, 17 October 2025) |
| 1 January 2026 | Toy safetyToy Safety Regulation (EU) 2025/2509 | The new Toy Safety Regulation entered into force. It applies from 1 August 2030. From then, every toy on the EU market needs a digital product passport. | Makers, importers and online sellers of toys for the EU market. | Importer or other economic operator established in the EU. | European Commission, Stronger toy safety rules enter into force (23 December 2025); Regulation (EU) 2025/2509 on the safety of toys (Official Journal, 12 December 2025) |
| 31 May 2026 | Methane rules for oil, gas and coal importsMethane Regulation (EU) 2024/1787, Article 27 and Annex IX | Importers file their yearly report with the information listed in Annex IX, this time on 2025. The report is due by 31 May every year. | Companies that bring crude oil, natural gas or coal into the EU. | Importer of record in the EU. | European Commission, Methane Regulation import requirements (updated 22 September 2026) |
| 1 July 2026 and 1 November 2026 | Customs duty and handling fee on parcels up to €150Council Regulation (EU) 2026/382; Union handling fee, Commission Delegated Regulation C(2026) 6694 | Since 1 July 2026, parcels worth €150 or less pay a customs duty of €3 per item type. The item type follows the tariff classification of the goods. From 1 November 2026, product codes are mandatory in the customs declaration, and an EU handling fee of €2 per item is expected. The fee also applies to distance sales above €150. | Online sellers, marketplaces and carriers that send parcels from outside the EU to consumers in the EU. | The declarant: the seller or importer, the holder of the EU import VAT scheme for parcels up to €150 (IOSS), or an indirect customs representative. | European Commission, guidance on the EUR 3 customs duty and the Union handling fee (version of 5 October 2026); European Commission, guidance and legal text on the temporary flat customs duty for low-value imports (8 June 2026, updated 20 July 2026) |
| 19 July 2026 | Ecodesign rules (ESPR)Ecodesign for Sustainable Products Regulation (EU) 2024/1781, Articles 13 and 25 | The ban on destroying unsold clothes and shoes applies to large companies. Micro and small companies are exempt, and medium companies follow on 19 July 2030. By the same date, the Commission sets up the registry for digital product passports. | Brands, importers, distributors and fulfilment service providers with unsold clothes or shoes in the EU. | Operator in the EU: importer, distributor or fulfilment service provider. | Regulation (EU) 2024/1781 on ecodesign for sustainable products, consolidated text (version of 28 June 2024); European Commission, Ban on destruction of unsold clothes and shoes enters into application (17 July 2026) |
| 2 August 2026 | AI ActAI Act, Regulation (EU) 2024/1689, as amended by Regulation (EU) 2026/1744 | Most rules of the AI Act apply, including the transparency rules. The 2026 amendment moved the rules for high-risk AI systems to 2 December 2027 and 2 August 2028. | Companies that offer AI systems or general-purpose AI models in the EU. | Authorised representative established in the EU, for providers of high-risk AI systems from outside the EU (Article 22). | European Commission, AI Act (last update 3 August 2026); Regulation (EU) 2024/1689 (AI Act), consolidated text with Regulation (EU) 2026/1744 (version of 27 July 2026) |
| 12 August 2026 | Packaging rules (PPWR)Packaging and Packaging Waste Regulation (EU) 2025/40 | The regulation applies across the EU. Food-contact packaging must stay below the limits for forever chemicals (PFAS). An importer that sells packaging under its own name or brand takes on the duties of the manufacturer. | Every company that places packaging or packed goods on the EU market, including importers. | Importer of record. Producers that sell directly to end users in another EU country appoint an authorised representative there for producer responsibility. | Commission Notice C(2026) 3702: guidance document for Regulation (EU) 2025/40 on packaging and packaging waste (5 June 2026); European Commission, Packaging waste (checked 13 October 2026) |
| 18 August 2026 | Batteries RegulationBatteries Regulation (EU) 2023/1542, Article 13(1) | Batteries need a label with general information. The date is 18 August 2026, or 18 months after the Commission implementing act on the label enters into force, whichever is later. | Makers and importers of batteries, including batteries built into products. | Importer of record, and an authorised representative for producer responsibility in EU countries where you sell. | Regulation (EU) 2023/1542 on batteries and waste batteries, consolidated text (version of 13 August 2026) |
| 11 September 2026 | Cyber security for connected products (CRA)Cyber Resilience Act, Regulation (EU) 2024/2847 | Manufacturers report actively exploited vulnerabilities in their products. The main obligations follow on 11 December 2027. | Makers of hardware and software products with digital elements sold in the EU. | Importer of record in the EU for products made outside the EU. | European Commission, Cyber Resilience Act (last update 7 September 2026) |
| 20 September 2026 | New EU customs codeUnion Customs Code, Regulation (EU) 2026/2108, Article 287 | The new Union Customs Code entered into force. Most rules apply from 21 September 2027. The rules on distance sales and the new EU Customs Authority apply from 1 July 2028. | Every company that imports goods into the EU, and its customs representatives. | Importer of record, or an indirect customs representative. | Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority (Official Journal, 19 September 2026) |
| 30 December 2026 | Deforestation rules (EUDR)EU Deforestation Regulation (EU) 2023/1115, as amended by Regulation (EU) 2025/2650, Article 38 | The rules apply to large and medium companies, and to micro and small companies for timber products under the old EU Timber Regulation. The operator files a due diligence statement before it places the goods on the EU market or exports them. Companies further down the supply chain keep the information from their supplier. | Companies that place cattle, cocoa, coffee, palm oil, rubber, soy or wood products on the EU market. | Operator: the company that first places the goods on the EU market. | Regulation (EU) 2025/2650 amending the EU Deforestation Regulation (EU) 2023/1115 (Official Journal, 23 December 2025) |
EU compliance deadlines in 2027
11 dated changes
Importers start to buy CBAM certificates, the EU Machinery Regulation and the new Union Customs Code apply, and the forced labour ban follows in December.
| Date | Rule | What changes | Who it affects | EU role you need | Official source |
|---|---|---|---|---|---|
| 1 January 2027 | VAT in the Digital Age (ViDA)VAT in the Digital Age, Council Directive (EU) 2025/516, Articles 2 and 6 | EU countries apply the first ViDA changes. The European Commission describes them as small clarifications for users of the EU VAT return for cross-border sales (OSS) and the EU import VAT scheme for parcels up to €150 (IOSS). | Sellers that use OSS or IOSS for sales to consumers in the EU. | EU VAT registration for OSS or IOSS. | European Commission, VAT in the Digital Age (ViDA) (checked 13 October 2026); Council Directive (EU) 2025/516 on VAT rules for the digital age (Official Journal, 25 March 2025) |
| 1 January 2027 and 31 May 2027 | Methane rules for oil, gas and coal importsMethane Regulation (EU) 2024/1787, Articles 27 and 28 | From 1 January 2027, importers show that their oil, gas and coal come with monitoring, reporting and verification (MRV) equivalent to the EU rules. For contracts from before the regulation, importers make reasonable efforts. The yearly report on 2026 is due by 31 May 2027. | Companies that bring crude oil, natural gas or coal into the EU. | Importer of record in the EU. | European Commission, Methane Regulation import requirements (updated 22 September 2026) |
| 20 January 2027 | Machinery rulesMachinery Regulation (EU) 2023/1230, Article 54 | Regulation (EU) 2023/1230 applies to machinery and related products placed on the EU market from this date. For machinery placed on the market before 20 January 2027, Machinery Directive 2006/42/EC applies. | Makers and importers of machinery and related products for the EU market. | Importer of record in the EU, or an authorised representative named by the maker. | Regulation (EU) 2023/1230 on machinery, consolidated text (version of 27 July 2026); European Commission, Machinery (checked 13 October 2026) |
| 1 February, 31 March and 30 September 2027 | Carbon border tax (CBAM)CBAM Regulation (EU) 2023/956, as amended by Regulation (EU) 2025/2083, Articles 6, 20 and 22 | Sales of CBAM certificates start on 1 February 2027 on a common central platform. From 2027, at the end of each quarter, the declarant keeps certificates for at least 50% of the emissions in its imports of that year so far, first on 31 March 2027. The first annual CBAM declaration, for 2026 imports, is due by 30 September 2027. | Authorised CBAM declarants. | Authorised CBAM declarant. | Regulation (EU) 2025/2083 amending the CBAM Regulation (EU) 2023/956 (Official Journal, 17 October 2025) |
| 18 February 2027 and 18 August 2027 | Batteries RegulationBatteries Regulation (EU) 2023/1542, Articles 13(6), 48 and 77, as amended by Regulation (EU) 2025/1561 | From 18 February 2027, all batteries need a QR code. Batteries for electric vehicles, batteries for light means of transport such as e-bikes, and industrial batteries above 2 kWh need a digital battery passport. From 18 August 2027, the due diligence duties for battery raw materials apply. | Makers and importers of batteries. | Importer of record in the EU. | Regulation (EU) 2023/1542 on batteries and waste batteries, consolidated text (version of 13 August 2026); European Commission, Guidance to support preparations for the digital batteries passport (21 August 2026); Regulation (EU) 2025/1561 on battery due diligence obligations (Official Journal, 30 July 2025) |
| 30 June 2027 and 30 December 2027 | Deforestation rules (EUDR)EU Deforestation Regulation (EU) 2023/1115; Delegated Regulation (EU) 2026/2102 | From 30 June 2027, the rules also apply to micro and small companies set up by 31 December 2024. From 30 December 2027, soluble coffee, certain palm oil products and frozen cattle tongues are added to the list. Cattle hides, skins and leather left the list in September 2026. | Micro and small operators, and importers of soluble coffee, palm oil products and frozen cattle tongues. | Operator: the company that first places the goods on the EU market. | European Commission, Regulation on deforestation-free products (checked 13 October 2026); Commission Delegated Regulation (EU) 2026/2102 on the list of relevant commodities and products (Official Journal, 17 September 2026) |
| 21 September 2027 | New EU customs codeUnion Customs Code, Regulation (EU) 2026/2108, Article 287 | Most rules of the new Union Customs Code apply. The old Union Customs Code, Regulation (EU) 952/2013, is repealed on this date. | Every company that imports goods into the EU, and its customs representatives. | Importer of record, or an indirect customs representative. | Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority (Official Journal, 19 September 2026) |
| 1 December 2027 | Customs duty and handling fee on parcels up to €150Council Regulation (EU) 2026/382, Article 3 | The European Commission assesses whether the central EU customs IT systems will work by 1 July 2028. If the systems need more time, the Commission may propose to extend the €3 duty. | Online sellers that send parcels to consumers in the EU. | The declarant, as in 2026. | Council Regulation (EU) 2026/382 on the elimination of the threshold-based customs duty relief (Official Journal, 18 February 2026) |
| 2 December 2027 | AI ActAI Act, Regulation (EU) 2024/1689, as amended by Regulation (EU) 2026/1744, Annex III | The rules for high-risk AI systems in sensitive areas (Annex III) apply, such as AI used for hiring, education or credit scoring. | Providers of high-risk AI systems, including providers from outside the EU. | Authorised representative established in the EU (Article 22). | European Commission, AI Act (last update 3 August 2026); Regulation (EU) 2024/1689 (AI Act), consolidated text with Regulation (EU) 2026/1744 (version of 27 July 2026) |
| 11 December 2027 | Cyber security for connected products (CRA)Cyber Resilience Act, Regulation (EU) 2024/2847 | The main obligations apply. Some products need an assessment by a notified body before they are sold in the EU. | Makers and importers of hardware and software products with digital elements. | Importer of record in the EU for products made outside the EU. | European Commission, Cyber Resilience Act (last update 7 September 2026) |
| 14 December 2027 | Forced labour banForced Labour Regulation (EU) 2024/3015, Article 3 | The EU ban on products made with forced labour applies. Such products are banned from the EU market and from export. | Every company that places products on the EU market or exports them, including importers. | Importer of record, and every other company in the chain. | European Commission, Forced Labour Regulation (checked 13 October 2026); Regulation (EU) 2024/3015 on prohibiting products made with forced labour on the Union market (Official Journal, 12 December 2024) |
EU compliance deadlines in 2028
7 dated changes
Online sellers and platforms become the importer for their distance sales, the €3 parcel duty ends and large groups from outside the EU report on sustainability for that financial year.
| Date | Rule | What changes | Who it affects | EU role you need | Official source |
|---|---|---|---|---|---|
| Financial years from 1 January 2028 | Sustainability reporting and due diligence (CSRD and CSDDD)Corporate Sustainability Reporting Directive (EU) 2022/2464, Article 5; Directive 2013/34/EU, Article 40a, as amended by Directive (EU) 2026/470 | Large groups from outside the EU report on sustainability for financial years from 1 January 2028. The rule covers a group with more than €450 million turnover in the EU in each of the last two years. Its EU subsidiary or branch with more than €200 million turnover publishes the group report. | Groups from outside the EU with more than €450 million turnover in the EU. | EU subsidiary or branch that publishes the group report. | Directive (EU) 2022/2464 on corporate sustainability reporting, consolidated text (version of 18 March 2026); Directive (EU) 2026/470 on certain corporate sustainability reporting and due diligence requirements (Official Journal, 26 February 2026) |
| 31 May 2028 and 5 August 2028 | Methane rules for oil, gas and coal importsMethane Regulation (EU) 2024/1787, Articles 27 to 29 | The yearly report on 2027 is due by 31 May 2028, with the information on equivalent monitoring (Article 28). From 5 August 2028, the rules on the methane intensity of production apply to the contracts in force on that date (Article 29). | Companies that bring crude oil, natural gas or coal into the EU. | Importer of record in the EU. | European Commission, Methane Regulation import requirements (updated 22 September 2026) |
| 1 July 2028 | Customs duty and handling fee on parcels up to €150Council Regulation (EU) 2026/382, Article 2; Union handling fee | The temporary €3 duty ends. Goods sold at a distance then pay the normal customs duty for their product, at any value. The handling fee becomes lower for goods sold from a customs warehouse for distance sales. | Online sellers and platforms that sell goods from outside the EU to consumers in the EU. | Importer for distance sales, as in the customs code row for 1 July 2028. | European Commission, guidance on the EUR 3 customs duty and the Union handling fee (version of 5 October 2026) |
| 1 July 2028 | New EU customs codeUnion Customs Code, Regulation (EU) 2026/2108, Articles 5 and 287 | The rules on distance sales and the new EU Customs Authority apply. For distance sales, the importer is the importer for distance sales: the person who supplies the goods, or the person who facilitates the sale, such as a platform. An importer for distance sales from outside the EU can act through an indirect customs representative with Authorised Economic Operator (AEO) status. Online sellers start to use the EU Customs Data Hub on this date; all traders use it by 1 March 2034. | Online sellers and platforms that sell goods from outside the EU to consumers in the EU. | Importer for distance sales, or its indirect customs representative with AEO status. | Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority (Official Journal, 19 September 2026); Council of the EU, EU customs: Council greenlights landmark reform (3 September 2026) |
| 1 July 2028 | VAT in the Digital Age (ViDA)VAT in the Digital Age, Council Directive (EU) 2025/516, Articles 3 and 6 | The single VAT registration changes start, with a mandatory reverse charge for non-identified suppliers, so the business customer accounts for the VAT. Platforms for short-term accommodation and passenger transport by road can become the VAT supplier for their providers. Each EU country applies this platform rule between 1 July 2028 and 1 January 2030. | Sellers from outside the EU with customers in the EU, and platforms for short-term accommodation and passenger transport. | EU VAT registration (OSS or IOSS). | European Commission, VAT in the Digital Age (ViDA) (checked 13 October 2026); Council Directive (EU) 2025/516 on VAT rules for the digital age (Official Journal, 25 March 2025) |
| 2 August 2028 | AI ActAI Act, Regulation (EU) 2024/1689, as amended by Regulation (EU) 2026/1744, Annex I | The rules for high-risk AI systems in products covered by EU product laws (Annex I), such as machinery, toys and medical devices, apply. | Makers of products with high-risk AI, such as machinery, toys and medical devices. | Authorised representative established in the EU (Article 22). | European Commission, AI Act (last update 3 August 2026); Regulation (EU) 2024/1689 (AI Act), consolidated text with Regulation (EU) 2026/1744 (version of 27 July 2026) |
| 12 August 2028 | Packaging rules (PPWR)Packaging and Packaging Waste Regulation (EU) 2025/40, Article 12 | Packaging needs the harmonised EU label for waste sorting. The date is 12 August 2028, or 24 months after the Commission implementing acts on the label enter into force, whichever is later. From then, the EU label replaces national sorting labels. | Every company that places packaging on the EU market. | Importer of record, or the manufacturer named on the packaging. | Commission Notice C(2026) 3702: guidance document for Regulation (EU) 2025/40 on packaging and packaging waste (5 June 2026) |
EU compliance deadlines in 2029
2 dated changes
The EU due diligence rules apply to the largest companies from outside the EU, and the yearly methane report continues.
| Date | Rule | What changes | Who it affects | EU role you need | Official source |
|---|---|---|---|---|---|
| 31 May 2029 | Methane rules for oil, gas and coal importsMethane Regulation (EU) 2024/1787, Article 27 | The yearly report on 2028 is due. | Companies that bring crude oil, natural gas or coal into the EU. | Importer of record in the EU. | European Commission, Methane Regulation import requirements (updated 22 September 2026) |
| 26 July 2029 | Sustainability reporting and due diligence (CSRD and CSDDD)Corporate Sustainability Due Diligence Directive (EU) 2024/1760, as amended by Directive (EU) 2026/470, Articles 2, 23 and 37 | The due diligence rules apply. EU countries adopt their national laws by 26 July 2028. A company from outside the EU is in scope with more than €1.5 billion turnover in the EU in the financial year before the last one. It names an authorised representative in an EU country where it operates. | Companies from outside the EU with more than €1.5 billion turnover in the EU. | Authorised representative in the EU (Article 23). | Directive (EU) 2024/1760 on corporate sustainability due diligence, consolidated text (version of 18 March 2026) |
EU compliance deadlines in 2030
5 dated changes
The design rules for packaging, e-invoicing between EU businesses and the new toy rules apply.
| Date | Rule | What changes | Who it affects | EU role you need | Official source |
|---|---|---|---|---|---|
| 1 January 2030 | Packaging rules (PPWR)Packaging and Packaging Waste Regulation (EU) 2025/40, Articles 6, 10 and 24 | Packaging meets the design for recycling criteria from 1 January 2030, or 24 months after the Commission delegated acts, whichever is later. By 1 January 2030, the manufacturer or importer makes sure that packaging weight and volume are kept to the minimum. The rule on empty space in packaging applies by 1 January 2030, or three years after the implementing acts enter into force. | Every company that places packaging on the EU market, including importers. | Importer of record, or the manufacturer named on the packaging. | Commission Notice C(2026) 3702: guidance document for Regulation (EU) 2025/40 on packaging and packaging waste (5 June 2026) |
| Financial years from 1 January 2030 | Sustainability reporting and due diligence (CSRD and CSDDD)Corporate Sustainability Due Diligence Directive (EU) 2024/1760, Articles 16 and 37 | Companies in scope report each year on their due diligence under Article 16, for financial years starting on or after 1 January 2030. | Companies in scope of the due diligence rules. | Authorised representative in the EU (Article 23). | Directive (EU) 2024/1760 on corporate sustainability due diligence, consolidated text (version of 18 March 2026) |
| 1 July 2030 | VAT in the Digital Age (ViDA)VAT in the Digital Age, Council Directive (EU) 2025/516, Articles 5 and 6 | E-invoicing and digital reporting apply to sales between businesses in different EU countries. EU countries with their own real-time reporting systems align them with the EU model by 1 January 2035. | Companies with an EU VAT number that sell to businesses in other EU countries. | EU VAT registration. | Council Directive (EU) 2025/516 on VAT rules for the digital age (Official Journal, 25 March 2025); European Commission, VAT in the Digital Age (ViDA) (checked 13 October 2026) |
| 19 July 2030 | Ecodesign rules (ESPR)Ecodesign for Sustainable Products Regulation (EU) 2024/1781, Articles 24 and 25 | The ban on destroying unsold clothes and shoes, and the yearly report on discarded unsold consumer products, extend to medium companies. | Medium companies with unsold consumer products in the EU. | Operator in the EU: importer, distributor or fulfilment service provider. | Regulation (EU) 2024/1781 on ecodesign for sustainable products, consolidated text (version of 28 June 2024) |
| 1 August 2030 | Toy safetyToy Safety Regulation (EU) 2025/2509 | The Toy Safety Regulation applies. Every toy on the EU market has a digital product passport, readable through a QR code or other data carrier. Customs can check the passport of toys imported into the EU. | Makers, importers and online sellers of toys for the EU market. | Importer or other economic operator established in the EU. | European Commission, Stronger toy safety rules enter into force (23 December 2025); Regulation (EU) 2025/2509 on the safety of toys (Official Journal, 12 December 2025) |
Which EU role your company needs
Most rules in this calendar need a company established in the EU, in one of these roles. Your own Dutch company can take many of them in its own name.
| EU role | Rules in this calendar | Guide |
|---|---|---|
| Importer of record | Parcels, the new customs code, methane, machinery, connected products (CRA), batteries, packaging and the forced labour ban | Importer of record in the EU |
| Authorised representative | AI Act (Article 22), due diligence (CSDDD, Article 23), machinery, and producer responsibility for packaging and batteries | EU representative requirements and the authorised representative under the AI Act |
| EU responsible person | Product safety (GPSR) and toys. For cosmetics: the responsible person under Regulation (EC) 1223/2009, Article 4 | Consumer products in the EU and the EU responsible person for cosmetics |
| Authorised CBAM declarant | Carbon border tax (CBAM) | Authorised CBAM declarant |
| Operator | Deforestation rules (EUDR), and the ban on destroying unsold clothes and shoes (ESPR) | EU operator under the EUDR |
| Fiscal representative and VAT registration | VAT in the Digital Age (ViDA), OSS and IOSS, and the Article 23 licence for import VAT | Fiscal representation in the Netherlands |
| Importer for distance sales | Parcels and the new customs code, from 1 July 2028 | EU parcel rules 2026 and EU import rules 2027 |
How to cite this page
Holdwise Research (October 2026). EU Compliance Calendar 2026 to 2030 for Non-EU Companies. Robert Jeffrey, Senior Advisor, Holdwise. https://holdwise.nl/en/eu-compliance-calendar
The calendar is checked every quarter at EUR-Lex and the European Commission. Each row has its own anchor, for example holdwise.nl/en/eu-compliance-calendar#cbam-2027.
What we set up for you
With your own Dutch company as your EU base, your company takes these roles in its own name. We set up:
- Your Dutch limited company (a BV), usually ready within one week once all documents are complete.
- Your Dutch VAT number and your EU customs number (EORI number).
- The Article 23 licence, so your company accounts for import VAT in its Dutch VAT return.
- The application for authorised CBAM declarant status, when you import CBAM goods. Estimate the cost of your certificates with the CBAM cost calculator.
- Selected partners near Schiphol and Rotterdam for customs and warehousing, chosen for your products and volumes. You see every price first.
Your Dutch company (BV) from €2,950 excl. VAT. Holding with operating company from €4,950 excl. VAT.
Our team works from Hoofddorp, next to Schiphol. Read more about setting up your Dutch company.
Already have a Dutch subsidiary? See finance and compliance for your Dutch subsidiary for the Dutch filings and deadlines of each year.
Free advice
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Frequently asked questions
Which EU compliance dates matter most for non-EU companies in 2027?
In 2027, CBAM certificate sales start on 1 February, the first quarterly CBAM check follows on 31 March and the first annual CBAM declaration is due by 30 September. The EU Machinery Regulation applies from 20 January 2027, and battery passports start on 18 February 2027. Most rules of the new Union Customs Code apply from 21 September 2027. High-risk AI rules follow on 2 December 2027, the main duties of the Cyber Resilience Act on 11 December 2027 and the forced labour ban on 14 December 2027.
When does the EUDR apply to my company?
Large and medium companies apply the EU Deforestation Regulation (EUDR) from 30 December 2026. Micro and small companies set up by 31 December 2024 follow on 30 June 2027. For timber products under the old EU Timber Regulation, they also start on 30 December 2026. From 30 December 2027, soluble coffee, certain palm oil products and frozen cattle tongues are added to the list. Cattle hides, skins and leather left the list in September 2026.
What changes for parcels sent from outside the EU?
Since 1 July 2026, parcels worth €150 or less pay a customs duty of €3 per item type. From 1 November 2026, product codes are mandatory in the customs declaration, and an EU handling fee of €2 per item is expected. The €3 duty ends on 1 July 2028. From then, normal duty rates apply, and the seller or the platform becomes the importer for distance sales.
When do groups from outside the EU report on sustainability and due diligence (CSRD and CSDDD)?
Groups from outside the EU with more than €450 million turnover in the EU, and an EU subsidiary or branch above €200 million, report on sustainability for financial years from 1 January 2028. The due diligence rules apply from 26 July 2029 to companies from outside the EU with more than €1.5 billion turnover in the EU. These companies name an authorised representative in the EU.
Which EU role does my company need?
That depends on the rule. An importer of record imports goods in its own name. An authorised representative acts in the EU for a maker from outside the EU, for example under the AI Act or the due diligence rules. Consumer products need an EU responsible person. Imports of CBAM goods above 50 tonnes a year need an authorised CBAM declarant, and EUDR goods need an operator in the EU. Your own Dutch company can take many of these roles itself.
How is this calendar checked?
Each date was checked on 13 October 2026 at EUR-Lex or on a page of the European Commission, including the amending acts of 2025 and 2026. Only rules with a date in an official source are included. Proposals that the European Parliament and the Council are still examining stay out until they are adopted. The calendar is checked every quarter.
Can Holdwise help my company meet these dates?
Yes. We set up your Dutch company as your EU base, with a Dutch VAT number, an EU customs number (EORI number), the Article 23 licence for import VAT and, where needed, the application for authorised CBAM declarant status. Selected partners near Schiphol and Rotterdam handle customs and warehousing, and you see each price first. Your Dutch company (BV) from €2,950 excl. VAT. Holding with operating company from €4,950 excl. VAT.
Sources
- Commission Notice C/2025/6233: guidelines on the application of the EU general product safety legislative framework by businesses, Official Journal, 21 November 2025.
- European Commission, Access2Markets: the EU General Product Safety Regulation (GPSR), a new era of consumer protection, 6 January 2025.
- Regulation (EU) 2025/2083 amending the CBAM Regulation (EU) 2023/956, Official Journal, 17 October 2025.
- European Commission, Stronger toy safety rules enter into force, 23 December 2025.
- Regulation (EU) 2025/2509 on the safety of toys, Official Journal, 12 December 2025.
- European Commission, Methane Regulation import requirements, updated 22 September 2026.
- European Commission, guidance on the EUR 3 customs duty and the Union handling fee, version of 5 October 2026.
- European Commission, guidance and legal text on the temporary flat customs duty for low-value imports, 8 June 2026, updated 20 July 2026.
- Regulation (EU) 2024/1781 on ecodesign for sustainable products, consolidated text, version of 28 June 2024.
- European Commission, Ban on destruction of unsold clothes and shoes enters into application, 17 July 2026.
- European Commission, AI Act, last update 3 August 2026.
- Regulation (EU) 2024/1689 (AI Act), consolidated text with Regulation (EU) 2026/1744, version of 27 July 2026.
- Commission Notice C(2026) 3702: guidance document for Regulation (EU) 2025/40 on packaging and packaging waste, 5 June 2026.
- European Commission, Packaging waste, checked 13 October 2026.
- Regulation (EU) 2023/1542 on batteries and waste batteries, consolidated text, version of 13 August 2026.
- European Commission, Cyber Resilience Act, last update 7 September 2026.
- Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority, Official Journal, 19 September 2026.
- Regulation (EU) 2025/2650 amending the EU Deforestation Regulation (EU) 2023/1115, Official Journal, 23 December 2025.
- European Commission, VAT in the Digital Age (ViDA), checked 13 October 2026.
- Council Directive (EU) 2025/516 on VAT rules for the digital age, Official Journal, 25 March 2025.
- Regulation (EU) 2023/1230 on machinery, consolidated text, version of 27 July 2026.
- European Commission, Machinery, checked 13 October 2026.
- European Commission, Guidance to support preparations for the digital batteries passport, 21 August 2026.
- Regulation (EU) 2025/1561 on battery due diligence obligations, Official Journal, 30 July 2025.
- European Commission, Regulation on deforestation-free products, checked 13 October 2026.
- Commission Delegated Regulation (EU) 2026/2102 on the list of relevant commodities and products, Official Journal, 17 September 2026.
- Council Regulation (EU) 2026/382 on the elimination of the threshold-based customs duty relief, Official Journal, 18 February 2026.
- European Commission, Forced Labour Regulation, checked 13 October 2026.
- Regulation (EU) 2024/3015 on prohibiting products made with forced labour on the Union market, Official Journal, 12 December 2024.
- Directive (EU) 2022/2464 on corporate sustainability reporting, consolidated text, version of 18 March 2026.
- Directive (EU) 2026/470 on certain corporate sustainability reporting and due diligence requirements, Official Journal, 26 February 2026.
- Council of the EU, EU customs: Council greenlights landmark reform, 3 September 2026.
- Directive (EU) 2024/1760 on corporate sustainability due diligence, consolidated text, version of 18 March 2026.
Last reviewed: 13 October 2026. All sources are official: EUR-Lex and the European Commission.