When do SMEs have to comply with the EUDR?

Micro and small enterprises established by 31 December 2024 must comply from 30 June 2027; medium and large operators from 30 December 2026 (Regulation (EU) 2025/2650).

What EUDR simplifications do SMEs get?

Micro and small primary operators file a one-off simplified declaration; downstream SMEs can reference a supplier's existing Due Diligence Statement instead of filing their own; and sourcing from low-risk countries unlocks simplified due diligence.

EUDR · Small & medium businesses

EUDR for SMEs: what a small importer actually has to do

You get a later deadline and lighter paperwork than the big operators — but you are still in scope. Here is the SME version: the date, the reliefs, and the shortest path to compliant.

The SME view · Regulation (EU) 2025/2650

Micro and small enterprises are in scope of the EUDR, but with a later application date — 30 June 2027 — and real simplifications: a one-off simplified declaration, the right to rely on a supplier's Due Diligence Statement instead of repeating it, and lighter checks for low-risk origins.

SME dates and reliefs (as amended by Regulation (EU) 2025/2650).

Date	What happens
30 Dec 2026	Large and medium operators start — your larger suppliers and customers are already filing.
30 Jun 2027	Micro and small enterprises (established by 31 Dec 2024) must comply.
Ongoing	Downstream SMEs may reference an upstream DDS rather than filing a full one.

Are you an SME here?

Micro — < 10 staff, ≤ €2m
Small — < 50 staff, ≤ €10m
Medium — < 250 staff, ≤ €50m
Larger than medium → 30 Dec 2026

Does the EUDR apply to small businesses?

Yes — scope follows the product, not the company size. If you import coffee, cocoa, rubber, wood, or any covered commodity or derived product, you are in scope regardless of headcount. Size only changes when you start and how much paperwork you carry. Check a specific product with the coverage checker.

What reliefs do SMEs get?

Three that matter. Micro and small primary operators file a one-off simplified declaration rather than a statement per shipment. Downstream SMEs can reference the DDS a supplier already filed and pass the number on. And sourcing from a low-risk country unlocks simplified due diligence — you still collect the information, but the full risk-assessment and mitigation steps are relaxed.

What is the shortest path to compliant?

Four steps. Confirm which products are in scope; ask suppliers for their plot geolocation and DDS references now (the big operators already have them); register in TRACES; and keep the records for five years. The deadline page has the dates, and the DDS how-to covers the filing itself.

Sources

Last reviewed 11 July 2026