Updated January 13, 2026
With the EUDR delay and amendments now confirmed, key application deadlines will be postponed. The revised timeline is designed to ease the burden on downstream operators and simplify requirements for small and micro-enterprises while keeping core due diligence rules firmly in place. This article outlines how these changes will affect supply chains and procurement planning.
On December 17, 2025, the European Parliament adopted targeted amendments to the EU Deforestation Regulation (EUDR) aimed at supporting a more practical implementation process. The decision confirms a one-year postponement of the main application dates and introduces specific simplifications to due diligence obligations, with a particular focus on downstream operators, small and micro primary operators.
The amendments took effect on December 23, 2025, after publication in the Official Journal of the EU. Looking ahead, further adjustments remain possible. A simplification review clause requires the European Commission to present an assessment report by April 30, 2026, which may be accompanied by another legislative proposal.
The extended timeline gives companies a critical opportunity to prepare. They should use this time to:
Robust data, transparency, and documentation along the supply chain remain essential pillars of due diligence. Meeting these requirements will take time, planning, and collaboration across functional units and stakeholder groups.
Now is the time to assess readiness, clean up internal data, engage with suppliers, and invest in systems that will ensure compliance in line with the new deadlines.
Note: Information as of January 13, 2026.
The amended EUDR Regulation confirms a one-year postponement of the main application dates, introduces selected simplifications to due diligence obligations, and narrows the product scope in certain areas – while maintaining the law's core objective: to achieve deforestation-free supply chains.
The following changes are key:
Looking ahead, companies should continue to closely monitor further regulatory developments and national implementation.
A key change in the revised EUDR is a universal one-year postponement of the main application deadlines. The updated compliance dates are as follows:
Note: Information as of January 13, 2026.
The timeline applies the EU’s standard enterprise size definitions:
This classification matters in two ways. First, it determines when the EUDR obligations take effect and, second, it influences the level of due diligence required. Micro and small primary operators located in low-risk countries will be subject to simplified obligations and no longer need to ensure the continuous submission of due diligence statements (DDS).
In practice, this means that larger operators should treat 2026 as a critical period for implementation, while micro and small companies should use the additional time to prepare their data, processes, and IT systems.
The recent amendments to the EUDR do not fundamentally change who holds core compliance responsibilities, but they refine timelines and simplify obligations for some actors, particularly smaller entities and those in low-risk regions.
Operators remain the primary entities responsible for compliance under the EUDR. Their responsibilities are largely unchanged.
While core due diligence remains with operators, the administrative burden on downstream operators and traders is adjusted under the new rules.
These operators benefit from a simplified approach when sourcing from low-risk countries but still retain key responsibilities.
Beyond the revised timeline and due diligence simplifications, the EUDR amendment introduces several targeted changes to the regulation’s structure and implementation framework.
One key change is the removal of printed products falling under HS code “ex” 49 in Annex I. This effectively exempts most books and printed materials, addressing concerns from the publishing sector about the proportionality and feasibility of full EUDR compliance.
The amendment also strengthens IT system oversight. National competent authorities are now required to report significant technical errors or disruptions in the EU information system to the European Commission. This measure aims to enhance transparency and enable coordinated responses to system-wide issues.
Additionally, the amendment reaffirms the importance of ongoing stakeholder engagement and dialogue. While the Commission’s expert group and multi-stakeholder platform do not hold formal decision-making power, their technical input will continue to inform EUDR implementation and potential future revisions – including the 2026 simplification review.
These changes do not alter the core obligation to ensure deforestation-free sourcing. However, they refine how the regulation will operate in practice and clarify how businesses should interact with national competent authorities as compliance processes evolve.
The EUDR amendment does not signal a change in regulatory direction. It provides a clearer and more realistic compliance path, with simplified obligations and extended timelines. However, the postponement should not be seen as a reason to delay action.
The core obligations of the EUDR remain intact, and national authorities are expected to begin checks from the revised application dates. Designing due diligence processes, collecting geolocation data, aligning with suppliers, and ensuring traceability requires significant effort.
Now is the time to take advantage of the additional preparation period – before last-minute bottlenecks arise. Companies that act early will not only reduce compliance risks but also demonstrate leadership in deforestation-free sourcing. This proactive approach supports cost efficiency over time and protects brand reputation.
Tools like the IntegrityNext EUDR Solution ensure targeted, effective implementation and help teams build readiness well before deadlines arrive.
IntegrityNext supports EUDR compliance under the new framework by providing a centralized workspace to collect, store, and manage supplier and product data, including Due Diligence Statements (DDS). This enables operators and first-tier downstream actors to link inbound and outbound transactions for full traceability and to efficiently manage DDS reference numbers – even when only a single statement is submitted at market entry.
The platform also ensures extensive documentation for audits and regulatory checks, and leverages risk assessment tools to help verify suppliers when substantiated concerns arise.
Because IntegrityNext can be deployed immediately, companies can begin onboarding suppliers quickly, integrate the platform with internal systems in a controlled environment, and prepare well in advance of EUDR enforcement deadlines.
Yes, the amendment took effect on December 23, 2025, following publication in the Official Journal of the EU.
The main EUDR obligations will apply to large and medium-sized enterprises starting on December 30, 2026. The additional year is intended to support implementation but does not change the substance of the due diligence requirements.
In the amended framework, only operators who place products on the EU market or export them from the EU must submit a due diligence statement (DDS). Non-SME downstream operators and traders must register in the EU information system, and first-tier downstream operators and traders, i.e. actors purchasing directly from operators, must collect DDS reference numbers and retain supporting documentation, but they no longer need to submit their own DDS. Micro and small primary operators in low-risk countries can submit a simplified, one-time declaration instead of repeated DDS submissions.
No. The delay offers greater certainty, not a reason to pause. Designing compliance processes, collecting geolocation data, onboarding suppliers, and testing systems requires time. Companies that delay these activities risk last-minute bottlenecks, higher costs, and a greater risk of non-compliance once checks begin.
IntegrityNext provides a central platform to collect, store, and manage supplier and product data—including due diligence statements and identifiers. The system links inbound and outbound transactions for full traceability, ensures documentation for authority checks, and leverages risk assessment tools to help companies respond to concerns. This allows businesses to use the extended timeline to build a stable, scalable EUDR compliance framework before enforcement begins.
No. Their responsibilities have been simplified, not removed. They must still ensure that all products are covered by a valid DDS or declaration, retain documentation, and respond appropriately if substantiated concerns are raised by authorities or other stakeholders.
December 2025
Join IntegrityNext and BearingPoint for a hands-on session introducing our joint EUDR Quick Starter Guide — a practical roadmap to help you cut through the complexity and take decisive steps toward full compliance.
November 2025
The EUDR Quick Starter Guide helps companies get ready for the EU Deforestation Regulation by outlining key steps from initial assessment to full implementation – covering governance, data preparation, supplier engagement, and practical guidance for building a scalable compliance approach.
September 2025
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