Since the day of the publication of the Implementing Regulation on the reporting format by the Commission there were some uncertainties regarding the timelines of applicability. Finally some clarification from was received from DG ENV to a question which was then translated into a small infographic, available in the attachment. As an example, the typical financial year of January – December was used.

To summarise:

1. Article 24 of the ESPR requires economic operators to disclose information on the products discarded per financial year. This obligation applies to financial years of large enterprises starting after the entry into force of ESPR, on 19 July 2024. In January – December format, this means from 1 January 2025, and the disclosure of this information should take place in the subsequent year, meaning in January – December 2026 period.
2. Published on 9 February 2026 implementing Regulation lays down further details and the format, it does not change the timelines for disclosures. It applies from 2 March 2027. Information on unsold products discarded in financial years starting after this date should be disclosed based on the format provided in Annex I of the implementing Regulation. For large enterprises which align their financial years with calendar years, this would concern products that were discarded during their financial year from 1 January 2028. The actual disclosure should take place in the subsequent financial year, meaning between January and December 2029. Until that time disclosures should continue to be done based on the basic requirements in Article 24 of ESPR, for which the format can be used on a voluntary basis.

However, please note that the clarification received from DG ENV is not binding and should not be regarded as stating an official position. Only the Court of Justice of the European Union is competent to interpret authoritatively EU law.