Member States must transpose Articles 1, 2 and 3 of Directive (EU) 2026/470 by 19 March 2027. Article 4, the due diligence changes, is due by 26 July 2028. The 2027 date is a deadline for governments, not a company filing date.
Article 5(1) requires Member States to bring into force the laws, regulations and administrative provisions needed to comply with Articles 1, 2 and 3 by 19 March 2027, and to communicate the text to the Commission immediately. The same article sets 26 July 2028 for Article 4. The directive entered into force on 18 March 2026, the twentieth day after publication in the Official Journal on 26 February 2026.
Is 19 March 2027 the date we must file?
No. It is the date by which the national measure must be in force. The company's first reporting year is a financial year. For the main threshold, that is the financial year starting on or after 1 January 2027. The filing route and the national penalties are in the national measure, which this directive does not set.
What if our Member State is late?
Late transposition does not change the directive's text, but it changes the national route. A company should keep the transposition status on file, ask its national authority and its auditor what will apply, and avoid treating a draft national measure as law. The site records the date and cites Article 5; it does not invent a penalty.
What else has a date?
The Commission's voluntary standards were due by 19 July 2026 (Article 29ca). The limited assurance standards are due by 1 July 2027 (Article 26a(3) of Directive 2006/43/EC as amended). The report on technological solutions is due by 19 March 2028 (Article 29f). The CSDDD delegated acts on the annual statement are due by 31 March 2029, and ESAP submission starts on 1 January 2031.
Does the directive apply to the UK or Australia?
No. It is EU law with EEA relevance. A UK or Australian company is caught only through an EU subsidiary, branch or group entity that meets the relevant test. The rules page names the held frameworks for each market and says where a regime is named but not held.
Where can I check the date myself?
Article 5(1) of the Official Journal text at eur-lex.europa.eu/eli/dir/2026/470/oj. The entry into force is Article 6, and the delegated power in Article 49(2a) confirms 18 March 2026.
Where this comes from
The article record states each requirement in our own words and cites the article. The free check returns the year-by-year scope answer. The official text is Directive (EU) 2026/470.
Not legal advice; does not certify. The national transposing measure controls the route and any option it uses.