Stacked logs in a forest – the EU deforestation regulation (EUDR) for timber

EUDR for timber and timber products: what you must do by 30 Dec 2026

From 30 Dec 2026, the EU Deforestation Regulation (EUDR) applies to logs, sawn timber, firewood, pallets and furniture. It covers forest owners, harvesting businesses, sawmills and traders, including micro and small firms. Find out your role and the steps you need to take in just a few minutes.

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EUDR at a glance

Timber: no deferral for small businesses.
Deadline 30 Dec 2026.

It applies to forest owners, harvesting businesses, sawmills and traders – to businesses of every size, including micro and small ones. Downstream operators and traders also have an application date of 30 Dec 2026.

31 Dec 2020

Timber must not come from land deforested after this date.

DDS

The operator submits the statement before placing products on the market or exporting them.

5 years

Record keeping. All EU Member States are low risk.

EUDR is Regulation (EU) 2023/1115 on deforestation, as amended by Regulation (EU) 2025/2650; its product scope is amended by Regulation (EU) 2026/2102.
EUDR obligations for timber and timber products apply from 30 Dec 2026 to businesses of every size, including micro and small firms.
The deferral to 30 Jun 2027 does not apply to timber; it concerns only other commodities and only certain operators (the conditions are in the deadline table below).
Timber must not come from land deforested after 31 Dec 2020.
An operator submits a DDS or, where eligible, a simplified declaration to the EU information system before placing products on the market or exporting them.
Geolocation: WGS84, at least 6 decimal places; a point for plots of up to 4 ha, a polygon for plots of more than 4 ha.
Records must be kept for 5 years. All EU Member States are low-risk countries.

What is EUDR?

Three conditions timber must meet before entering the market

The EUDR is Regulation (EU) 2023/1115 of the European Parliament and of the Council on deforestation-free products, amended by Regulation (EU) 2025/2650; the product scope is amended by Regulation (EU) 2026/2102. It replaces the EU Timber Regulation (EUTR, 995/2010), which is repealed with effect from 30 Dec 2026.

The Regulation covers seven commodities: wood, cattle, cocoa, coffee, oil palm, rubber and soya. For wood, it covers products such as logs, firewood, wood chips, pellets, sawn timber, boards, pallets, furniture, pulp and paper. The product's customs code determines whether it is in scope, rather than the material alone.

Timber and timber products may be placed on the EU market, made available on the market or exported only if all three conditions are met:

01Deforestation-freeThe timber does not come from land deforested after 31 Dec 2020, and harvesting has not caused forest degradation.
02Legally producedIt was harvested in accordance with the law of the country of harvest, for example under forestry legislation and with the required harvesting permit or notification.
03Covered by a statement or declarationA due diligence statement (DDS) or simplified declaration was submitted to the EU information system before the timber was placed on the market.

Deadline

When does the EUDR apply? For timber there is no deferral for small businesses

EUDR obligations for timber and timber products apply from 30 Dec 2026, regardless of business size.

Who	Size	Timber and timber products	Other commodities
Operator (first placing on the market, import, export)	large, medium-sized	30 Dec 2026	30 Dec 2026
Operator (first placing on the market, import, export)	micro, small, natural person – established by 31 Dec 2024	30 Dec 2026	30 Jun 2027
Operator (first placing on the market, import, export)	micro, small – established after 31 Dec 2024	30 Dec 2026	30 Dec 2026
Downstream operator (processor)	any	30 Dec 2026	30 Dec 2026
Trader	any	30 Dec 2026	30 Dec 2026

For timber, 30 Dec 2026 applies to micro and small businesses too. The deferral to 30 Jun 2027 applies only to operators that are natural persons or micro or small undertakings established by 31 Dec 2024, and only to products of other commodities outside the former EUTR Annex. Downstream operators and traders have an application date of 30 Dec 2026.

Source: Article 38 of Regulation (EU) 2023/1115 as amended by (EU) 2025/2650. The deferral to 30 Jun 2027 applies only to micro and small operators, including natural persons, established by 31 Dec 2024, and only to products of other commodities outside the former EUTR Annex. Obligations for products newly added by Regulation (EU) 2026/2102 (e.g. instant coffee) apply from 30 Dec 2027 – this is not a deferral for timber. 2023/1115, Art. 38

For timber and timber products, 30 Dec 2026 applies to micro and small firms too.

Role

What is my EUDR role?

Choose what you do. Your EUDR role is set by the specific activity and the product's position in the supply chain, not by the type of business. One business can hold several roles for different activities.

Forest ownerincluding municipalities, communal forest associations, churches and forest communities Timber harvesting businessharvester operators, chainsaw operators, contract harvesting Sawmillincluding mobile sawmills Timber traderlogs, firewood and wood chips without processing Wood product manufacturerfurniture, windows, pallets, pellets and joinery Importer and exportertrade across the EU's external borders

Forest owner

Typical roleAn operator when selling timber harvested from its own forest. An eligible micro or small primary operator is a natural person or micro or small undertaking based in a low-risk country. This operator produced the timber there itself and directly places it on the market or exports it.

✓ Kas jums jādara

If you meet the definition of a micro or small primary operator: submit a one-time simplified declaration and pass its identifier to your buyer. Others: submit a due diligence statement (DDS). The obligation to carry out due diligence remains.

— Kas jums nav jādara

An eligible micro or small primary operator does not submit a new declaration for every delivery – it is updated after a substantial change – and may give an address or cadastral data instead of coordinates. The timber must still meet the EUDR requirements. The obligation to carry out due diligence remains.

Timber harvesting business

Typical roleThe operator at the first placing of harvested timber on the market or at export may be either the forest owner or the buyer of standing timber. The contract, transfer of ownership and applicable law determine the role; harvesting solely as a service does not establish the operator role.

✓ Kas jums jādara

If you buy standing timber and sell logs, you submit a statement or declaration as an operator.

— Kas jums nav jādara

If you only provide a harvesting service and the timber remains the forest owner's property, you do not submit your own statement or declaration.

Sawmill

Typical roleUsually a downstream operator when selling products made from inputs already placed on the market and subject to upstream due diligence. Importing uncovered inputs or carrying out your own primary production may mean acting as an operator.

✓ Kas jums jādara

Keep supplier and buyer records for at least 5 years; as the first buyer from an operator, keep the DDS reference number or simplified declaration identifier. Notify the competent authority and buyers of possible non-compliance. Non-SMEs must register in the system and verify upstream due diligence when substantiated concerns arise.

— Kas jums nav jādara

Your own due diligence or your own statement or declaration, provided all purchased inputs are covered by a statement or declaration.

Timber trader

Typical roleTrader

✓ Kas jums jādara

— Kas jums nav jādara

Your own due diligence or DDS when reselling products already subject to upstream due diligence; registration in the system if you are an SME, meaning a micro, small or medium-sized undertaking.

Wood product manufacturer

✓ Kas jums jādara

— Kas jums nav jādara

Your own due diligence or your own statement or declaration, provided all inputs are covered by a statement or declaration.

Importer and exporter

Typical roleUsually an operator for a first import; for exports, the role depends on previous placing on the market and the due diligence already carried out.

✓ Kas jums jādara

As an operator, carry out due diligence, submit a DDS or, if eligible, a simplified declaration before lodging the customs declaration, and prepare an EORI number and original harvest data. For exports of products already covered by a statement or declaration, assess the obligations of a downstream operator.

— Simplifications

For timber produced solely in low-risk countries, simplified due diligence under Article 13 may be used after assessing circumvention and mixing risks. Article 9 information and the applicable statement or declaration remain mandatory. Information on possible non-compliance requires risk assessment, mitigation where necessary, and notification of the competent authority.

Your exact role depends on business size, the timber's country of origin, whether the product's customs code changes and whether the inputs are covered by a statement or declaration. The form assesses these factors for you. European Commission – EUDR implementation (Green Forum)

Get an indicative assessment of my role

DDS

What is a due diligence statement (DDS)?

A DDS is the due diligence statement an operator submits to the EU information system before placing timber on the market or exporting it. The system assigns a reference number, which the operator passes to its direct buyer. One DDS can cover several deliveries up to the declared quantity. Eligible micro and small primary operators submit a one-time simplified declaration instead.

What is a DDS? · 2023/1115, Art. 4, 4a, 9, 13

1
The operator submits a DDSto the EU information system
2
The system assigns a reference numberone DDS can cover several deliveries up to the declared quantity
3
The number goes to the direct buyere.g. on the delivery note; the first buyer keeps it

Checklist

What should you prepare by 30 Dec 2026?

1
Find out your roleSeparately for each activity.
2
Origin dataOperators: geolocation of the plots the timber comes from; eligible micro and small primary operators may give an address or cadastral data.
3
Registration in the EU information systemVia EU Login – mandatory for operators; downstream operators and traders only if they are not SMEs.
4
Statement or declarationA DDS can cover several deliveries up to the declared quantity. A new DDS is then needed; an eligible micro or small primary operator submits a one-time simplified declaration.
5
Reference numbersThe operator passes them to its buyer (e.g. on the delivery note); the first buyer keeps them.
6
Keep records for 5 yearsSuppliers, buyers, quantities and documents.

Geolocation · Technical requirements

Which coordinates do I need for geolocation?

WGS84 coordinates in decimal degrees, with at least 6 decimal places.
Plot of up to 4 ha: a single point is enough. Plot of more than 4 ha: a boundary polygon is required.
GeoJSON format, with coordinates in [longitude, latitude] order.
EU Forest Observatory maps help check the forest status as at 31 Dec 2020; matching the map does not by itself prove EUDR compliance.

Six decimal places describe the coordinate format, not proven phone measurement accuracy. The following is illustrative point geometry, not a complete submission file. Which coordinates do I need for geolocation?

Up to 4 ha inclusivePointexample: 4.00 ha

More than 4 haPolygonexample: 4.01 ha

{"type":"Point","coordinates":[17.123456,48.123456]}

The first buyer from the operator keeps the DDS reference number or the simplified declaration identifier.

DREVARI tools

How we can help you with EUDR

Free · 29 languages

Self-assessment

Find out your role, deadline, and what you must and need not do.

Start the form →

FAQ

Questions and answers

Dozens of answers based on the Regulation and the European Commission's FAQs and guidance.

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CLASSIC · PREMIUM

EUDR numbers for deliveries

Record the reference and verification numbers you receive from suppliers against each purchase in your stock records – voluntarily – and have them to hand for inspections and sales (CLASSIC and PREMIUM plans).

Papildinformācija →

Stock

Transfer a delivery by QR code

The buyer scans the QR code on the delivery note and the delivery, including its EUDR numbers, is copied into their own records.

Papildinformācija →

App · LITE · PRO

Geolocation in the field

The mobile app records a GPS point and plot boundary and prepares a GeoJSON file for the EU information system (LITE and PRO).

Papildinformācija →

App

Forest plot map

Use the app to find out which plot you are standing on.

Papildinformācija →

Our tools prepare supporting information for EUDR. The operator is responsible for the statement or declaration and its accuracy.

Myths

Common EUDR misconceptions

Myth“I have FSC or PEFC certification, so I’m fine.”

Reality

Certification provides supporting evidence for risk assessment. It does not replace geolocation or a statement or declaration.

Myth“The deferral for small businesses also applies to timber.”

Reality

Not for timber – 30 Dec 2026 applies. The deferral to 30 Jun 2027 concerns only other commodities (the conditions are in the deadline table).

Myth“Small quantities do not count.”

Reality

EUDR has no minimum quantity threshold. Obligations apply from the first delivery.

Myth“Pallets and packaging are always excluded.”

Reality

Assess new pallets and wooden packaging sold separately under Annex I entry ex 4415. Used and second-hand packaging is excluded. Single-use packaging is excluded when used solely to protect, support or carry another product and presented with it. For packaging clearly suitable for repeated use, the exclusion continues from that use onwards. 2026/2102

Myth“I must declare old stock retrospectively.”

Reality

When reselling the same timber first placed on the market before 30 Dec 2026, a retrospective DDS or simplified declaration is generally not required. Evidence of both the first placing on the market and the harvest date is needed; the purchase or storage date alone is insufficient. Timber within the EUTR scope harvested before 29 June 2023 and first placed on the market from 30 Dec 2026 is subject to the transitional regime in Article 37 EUDR: the EUTR continues to apply to it until 31 Dec 2029; if first placed on the market from 31 Dec 2029, it must comply with Article 3 EUDR. New products and mixed stocks need separate assessment. What about timber harvested before 29 Jun 2023? · 2023/1115, Art. 37

Myth“Selling standing timber is the same as selling harvested timber.”

Reality

Selling standing trees alone does not yet constitute placing harvested timber on the market. The specific transaction under the contract and applicable law determines the operator role at the first placing of harvested timber on the market or at export. If the seller retains ownership of the timber after harvesting and subsequently transfers ownership to the buyer, the seller may be the operator. Due diligence must be exercised before placing on the market or exporting; a lawyer should assess the specific contract.

Country risk

The country of harvest counts, not the supplier’s country

Lowall EU Member States and other countries on the Commission’s low-risk list

Standardcountries classified as neither low nor high risk

HighBelarus, Russia, Myanmar, North Korea

For timber solely from low-risk countries, simplified due diligence under Article 13 may be used after assessing circumvention and mixing risks; Article 9 information and the applicable statement or declaration remain mandatory. Information on possible non-compliance requires risk assessment, mitigation where necessary, and notification of the competent authority. Implementing Regulation (EU) 2025/1093 – country risk

Checks and penalties

Who carries out checks and what are the penalties?

Competent authorities in the EU

The competent authority differs by country and, in some states, by commodity or region. Checks are carried out by authorities designated by EU Member States; the European Commission publishes their official list.
List of competent authorities – European Commission

Inspectors check geolocation against satellite imagery, evidence of legal harvesting and the validity of the statement or declaration. Checks may take place at business premises, at customs, in the field or at a supplier's premises.

4 %

Penalties are set by national law. For legal persons, the maximum fine must be at least 4 % of total annual EU turnover in the financial year preceding the fining decision; it is increased where necessary to exceed the economic benefit gained. Penalties also include confiscation of products and revenues and temporary exclusion from public procurement. 2023/1115, Art. 25

Find your EUDR role and obligations in a few minutes

Answer a few questions about your activities, business and timber. The form gives an indicative assessment of your supply chain role, the date from which your obligations apply and the steps to take. It considers business size, the timber's country of origin and product type.

Who is this for?: forest owners · forest communities and municipalities · harvesting businesses · sawmills · pallet and packaging manufacturers · joiners and furniture makers · firewood sellers · timber traders · importers and exporters

✓Role: operator, micro or small primary operator, downstream operator or trader
✓Deadline and list of obligations for your situation
✓What you must do – and what you need not do

Start the form

The result is an indicative assessment, not a binding classification or legal opinion.

Questions

Frequently asked questions about EUDR

When does EUDR apply to timber?

Obligations for timber and timber products apply from 30 Dec 2026. This deadline applies to businesses of all sizes.

Source: 2023/1115, Art. 38

Does the June 2027 deferral apply to small timber businesses and sole traders?

No. The deferral to 30 Jun 2027 covers only micro and small operators established by 31 Dec 2024, and only products of other commodities outside the former EUTR Annex. For timber and timber products the date is 30 Dec 2026; downstream operators and traders also have an application date of 30 Dec 2026.

Source: 2023/1115, Art. 38

Does EUDR apply to small forest owners?

Yes, if they sell timber from their own forest. If they meet the definition of a micro or small primary operator, they submit only a one-time simplified declaration. Timber used in their own household is not placed on the market. The obligation to carry out due diligence remains.

Source: 2023/1115, Art. 2(15a), 4a

What is a DDS?

A DDS is a due diligence statement that an operator submits to the EU information system before placing timber on the market or exporting it. The system assigns a reference number, which the operator passes to the buyer.

Source: 2023/1115, Art. 4

Does a sawmill have to submit its own DDS?

A sawmill acting as a downstream operator does not submit its own DDS if all relevant inputs have already undergone upstream due diligence and are covered by a DDS or simplified declaration. It keeps supplier and buyer records for 5 years and, as the first buyer, keeps the reference number. For a first import of uncovered timber, the sawmill has operator obligations. Large sawmills (not SMEs) must also register in the system. It notifies the competent authority and buyers of possible non-compliance; a non-SME sawmill verifies upstream due diligence when substantiated concerns arise.

Source: 2023/1115, Art. 5

Does EUDR cover pallets and packaging?

Source: 2026/2102

Which coordinates do I need for geolocation?

WGS84 coordinates with at least 6 decimal places. A point is enough for plots of up to 4 ha; for plots of more than 4 ha a boundary polygon is required. In GeoJSON the order is [longitude, latitude].

Source: GeoJSON File Description

How long must I keep records?

5 years. This applies both to due diligence documentation and to supplier and buyer records.

Source: 2023/1115, Art. 5, 9, 12

All questions and answers (64) →

Official sources

Prepared by the DREVARI.SK, s.r.o. team · Legal position as at 13. 10. 2026

Important notice

The information, explanations, summaries and other content in this EUDR section are provided solely for information and support. They do not constitute a legal, professional or binding opinion and cannot be treated as an assurance that obligations under Regulation (EU) 2023/1115 (EUDR) or related legislation have been fulfilled.

The same limitations apply to outputs generated by this platform, particularly geolocation data, GeoJSON exports, completed or pre-filled forms, documents and indicative assessments of roles and deadlines. These outputs provide a basis for further processing by the user. Generating them does not fulfil the obligation to exercise due diligence or submit a statement or declaration. The operator alone is responsible for the content and accuracy of the statement or declaration submitted to the European Union's information system.

Map layers, cadastral data and forestry data come from third parties, particularly national surveying and forestry institutions, and are provided as received. The plot boundaries displayed are indicative and do not replace authoritative data from the relevant cadastral or forestry authority.

EUDR is applied in each Member State alongside national legislation, which differs particularly in the designation of the competent authority, penalties and document requirements. This section may not cover all such national differences.

This section is available in several language versions. Translating technical and legal terms may introduce inaccuracies, lose nuances or result in some language versions being updated later than others. Only the text published in the Official Journal of the European Union or the relevant Member State's official legislative publication is authoritative.

The EUDR legal framework continues to develop and may be amended or supplemented by European Union legal acts, European Commission guidance or decisions of competent authorities or courts. There may therefore be a delay between changes to legal or methodological requirements and updates to this website.

To the fullest extent permitted by applicable law, DREVARI.SK, s.r.o. does not warrant that the information in this section is always complete, error-free, up to date or suitable for the user's specific circumstances.

Users are responsible for checking the current obligations applicable to their activities, products and supply chain. For decisions with legal or commercial consequences, we recommend checking current official European Union sources and, where necessary, consulting the competent authority or a qualified specialist.

Further conditions for using this section and limitations of liability are also set out in this platform's official Terms of Use.

Informational content — this section and its outputs are a basis, not a guarantee of compliance with EUDR obligations. The results of the form are indicative and do not replace legal advice. Responsibility for the statement or declaration and its accuracy rests with the operator. Translations may contain inaccuracies; the authoritative text is the legislation published in the Official Journal of the EU. Full notice

EUDR for timber and timber products: what you must do by 30 Dec 2026

Timber: no deferral for small businesses. Deadline 30 Dec 2026.

Three conditions timber must meet before entering the market

When does the EUDR apply? For timber there is no deferral for small businesses

What is my EUDR role?

Forest owner

✓ Kas jums jādara

— Kas jums nav jādara

Timber harvesting business

✓ Kas jums jādara

— Kas jums nav jādara

Sawmill

✓ Kas jums jādara

— Kas jums nav jādara

Timber trader

✓ Kas jums jādara

— Kas jums nav jādara

Wood product manufacturer

✓ Kas jums jādara

— Kas jums nav jādara

Importer and exporter

✓ Kas jums jādara

— Simplifications

What is a due diligence statement (DDS)?

What should you prepare by 30 Dec 2026?

Which coordinates do I need for geolocation?

How we can help you with EUDR

Self-assessment

Questions and answers

EUDR numbers for deliveries

Transfer a delivery by QR code

Geolocation in the field

Forest plot map

Common EUDR misconceptions

The country of harvest counts, not the supplier’s country

Who carries out checks and what are the penalties?

Find your EUDR role and obligations in a few minutes

Frequently asked questions about EUDR

When does EUDR apply to timber?

Does the June 2027 deferral apply to small timber businesses and sole traders?

Does EUDR apply to small forest owners?

What is a DDS?

Does a sawmill have to submit its own DDS?

Does EUDR cover pallets and packaging?

Which coordinates do I need for geolocation?

How long must I keep records?

Timber: no deferral for small businesses.
Deadline 30 Dec 2026.