SME deadlines explained: 2026 vs 2027.

The EUDR originally applied from 30 December 2024 (large operators) / 30 June 2025 (micro and small). Regulation (EU) 2025/2650 postponed application by 24 months: 30 December 2026 for medium and large operators, 30 June 2027 for micro and small. A subsequent amendment package in July 2026 adjusted the product list (as amended — confirm the current Annex I).

The EU SME definition sets the test: micro means fewer than 10 staff and ≤€2m turnover or balance sheet; small fewer than 50 and ≤€10m; medium fewer than 250 and ≤€50m (or balance sheet ≤€43m). For the EUDR deadlines, you fall in the “micro & small” or “medium & large” bucket against those ceilings.

Count your enterprise including linked and partner undertakings — groups are measured together, not company by company.

The headline is time: 30 June 2027 instead of 30 December 2026, per Regulation (EU) 2025/2650. Certain simplified obligations for micro and small operators apply where the regulation provides (as amended) — but geolocation and the DDS itself are not waived.

In practice the six-month gap is for preparation, not relaxation: your first filings still need plots, evidence, and a risk conclusion.

Working back from 30 June 2027: by mid-spring 2027, run your first full DDS rehearsal on a real shipment; by early 2027, geolocation collected for your top suppliers; by late 2026, supplier engagement and scope confirmation done. Start now with a plot inventory and one screened plot.

Sequence matters less than starting: a screened plot today becomes a rehearsed DDS later. Free tools make the first step cheap.

The deadline page keeps a live countdown, a milestone timeline, and a preparation checklist. Work through it in order and the deadline becomes a date, not a threat.