Article 6Transposition

1. Member States may apply the laws, regulations and administrative provisions regarding Article 1, points 2 and 3 from 14 April 2025. They shall immediately inform the Commission thereof.

2. Member States shall adopt and publish, by 31 December 2026, the laws, regulations and administrative provisions necessary to comply with Article 2. They shall immediately inform the Commission thereof.

They shall apply those measures from 1 January 2027.

3. Member States shall adopt and publish, by 30 June 2028, the laws, regulations and administrative provisions necessary to comply with Article 3. They shall immediately inform the Commission thereof.

They shall apply those measures from 1 July 2028.

By way of derogation from the second subparagraph of this paragraph, Member States shall apply the measures necessary to comply with Article 3, point (1), at the earliest from 1 July 2028 and at the latest from 1 January 2030.

4. Member States shall adopt and publish, by 30 June 2029, the laws, regulations and administrative provisions necessary to comply with Article 4. They shall immediately inform the Commission thereof.

They shall apply those measures from 1 July 2029.

5. Member States shall adopt and publish, by 30 June 2030, the laws, regulations and administrative provisions necessary to comply with Article 5. They shall immediately inform the Commission thereof.

They shall apply those measures from 1 July 2030.

By way of derogation from the second subparagraph of this paragraph, Member States having a domestic digital real-time transaction-based reporting obligation in place on 1 January 2024 or having been granted an authorisation on the basis of Article 395 before 1 January 2024 allowing them to put such an obligation in place, or where such authorisation was not necessary, having adopted national legislation before 1 January 2024 providing for the introduction of such a domestic digital real-time transaction-based reporting obligation, shall apply the measures regarding Article 5, point (5), related to Article 218, and the measures regarding Article 5, point (19), related to Articles 271a and 271b, by 1 January 2035, in so far as domestic electronic invoicing and reporting are concerned. Where the interim evaluation report referred to in Article 271c reveals the existence of shortcomings, the Commission shall assess the need for further measures and shall, if necessary, make an appropriate proposal with a view to postponing that deadline until those shortcomings are addressed.

6. When Member States adopt measures referred to in paragraphs 1 to 5, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States.

7. Member States shall communicate to the Commission the text of the main measures of national law which they adopt in the field covered by this Directive.