Regulation change log
Every dated change in the rules Bindler builds tools for, newest first, with the instrument named. Summaries are Bindler's words; the instruments control. Fed by Regulatory Watch and re-checked when a guide is refreshed. Not legal or tax advice.
15 entries. One email when a rule changes a template: the follow box at the foot of this page.
CBAM: First annual CBAM declaration (2026 imports) due and matching certificates surrendered; was 31 May before the 2025 amendment2027-09-30Regulation (EU) 2025/2083 amending Articles 6 and 22 of Regulation (EU) 2023/956 · tool
EU AI Act: Article 6(1) product-safety high-risk systems and general-purpose AI models placed on the market before 2 August 2025 come under the Act2027-08-02Regulation (EU) 2024/1689, Article 111(3) and Article 113 · tool
UAE e-invoicing: Businesses below AED 50m revenue must be live on e-invoicing (ASP appointed by 31 March 2027); government entities by 1 October 20272027-07-01Ministerial Decision 66 of 2026 amending MD 243 and 244 of 2025 · tool
CBAM: Sales of CBAM certificates start on the Commission's central platform; 2026 imports priced on the quarterly average of 2026 EU ETS auction prices2027-02-01Regulation (EU) 2025/2083 · tool
CBAM: CBAM factor rises to 5% (free allocation 95%); certificate price switches from a quarterly to a weekly EU ETS average2027-01-01Directive (EU) 2023/959, Article 10a(1a); Commission CBAM price page · tool
UAE e-invoicing: Go-live for businesses with revenue of AED 50m or more2027-01-01MD 243 of 2025 as amended by MD 66 of 2026 · tool
UAE e-invoicing: Deadline for AED 50m+ businesses to appoint an Accredited Service Provider, moved from 31 July 20262026-10-30Ministerial Decision 66 of 2026 · tool
EU AI Act: Annex III high-risk obligations (provider duties in Article 16 and Section 2, deployer duties in Article 26, fundamental rights impact assessments in Article 27) and Article 50 transparency duties apply2026-08-02Regulation (EU) 2024/1689, Article 113 · tool
CBAM: Importers who applied for authorised CBAM declarant status by this date may keep importing while the application is decided2026-03-31Regulation (EU) 2025/2083, recital 11 · tool
CSRD: Omnibus I in force: scope cut to undertakings above 1 000 employees and EUR 450m turnover, listed SMEs removed, value-chain cap at the voluntary standard for suppliers up to 1 000 employees2026-03-18Directive (EU) 2026/470, OJ 26 February 2026 · tool
CBAM: Last quarterly CBAM report (October to December 2025) due; no quarterly reports in the definitive period2026-01-31Regulation (EU) 2023/956, Article 35 · tool
CBAM: Definitive period begins: authorised declarant status needed above 50 tonnes net a year of iron and steel, aluminium, fertilisers and cement; free allocation 97.5%, so 2.5% of embedded emissions chargeable2026-01-01Regulation (EU) 2023/956; Regulation (EU) 2025/2083; Directive (EU) 2023/959, Article 10a(1a) · tool
CBAM: Simplification regulation in force: 50 tonne mass threshold, declaration moved to 30 September, quarterly certificate holding cut from 80% to 50%, certificate sales from February 20272025-10-20Regulation (EU) 2025/2083, OJ 17 October 2025 · tool
UAE e-invoicing: Administrative penalties fixed: AED 5,000 a month for not implementing or not appointing an ASP; AED 100 per late invoice or credit note, capped at AED 5,000 a month; AED 1,000 a day for late system-failure and data-change notices2025Cabinet Resolution 106 of 2025 · tool
CSRD: Stop-the-clock directive postpones wave 2 (large undertakings not yet reporting) by two years2025Directive (EU) 2025/794 · tool