Version in force , Modified +257 −162§
Amended by Regulation (EU) 2025/2650 32025R2650 on EUR-Lex (external, EUR-Lex)
dates added to the text: 2024-12-31, 2026-12-30, 2027-06-30 · dates removed: 2020-12-31, 2025-12-30, 2026-06-30
Explanation, written by a model and checked against the cited text
The application date for the listed Articles in paragraph 2 has been changed from 30 December 2025 to 30 December 2026.
In paragraph 3, the qualifying date for the establishment of operators has moved from 31 December 2020 to 31 December 2024, and the corresponding later application date has moved from 30 June 2026 to 30 June 2027.
Paragraph 3 has also been reworded to describe eligible operators as natural persons or micro- or small undertakings within the meaning of Article 3(1) or Article 3(2), first subparagraph, of Directive 2013/34/EU, irrespective of their legal form, rather than only as micro-undertakings or small undertakings pursuant to Article 3(1) or (2) of that Directive.
Cited: Art. 38, v2 (external, EUR-Lex) · Art. 38, v1 (external, EUR-Lex)
v1 is the previous version, v2 this one.
Text from EUR-Lex, before and after
Previous version, in force 26 December 2024 02023R1115-20241226 → this version, in force 26 December 2025 02023R1115-20251226
Article 38
Entry into force and date of application
1. This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
2. Subject to paragraph 3 of this Article, Articles 3 to 13, Articles 16 to 24 and Articles 26, 31 and 32 shall apply from 30 December 2025. 2026.
3. Except as regards the products covered in by the Annex to Regulation (EU) No 995/2010, for operators that operators, whether natural persons or micro- or small undertakings within the meaning of Article 3(1) or Article 3(2), first subparagraph, respectively, of Directive 2013/34/EU, irrespective of their legal form, who were established as such by 31 December 2020 were established as micro-undertakings or small undertakings pursuant to Article 3(1) or (2) of Directive 2013/34/EU, respectively, 2024, the Articles referred to in paragraph 2 of this Article shall apply from 30 June 2026. 2027.