Under the EUDR, small and medium-sized enterprises receive reduced obligations. However, under Art. 38(3) the extended deadline of 30 June 2027 – only for natural persons, micro and small undertakings established as such on 31 December 2024 – only applies to products not already covered by the old Timber Regulation (EUTR). For timber – roundwood, sawn timber, panels, furniture – the 30 December 2026 therefore applies regardless of company size.
The EUDR does not want to overburden smaller businesses and therefore grants them more time and leaner obligations – but does not exempt them entirely.
What does SME mean under the EUDR?
SME stands for small and medium-sized enterprises. Classification as an SME is based on the usual EU thresholds for headcount and turnover or balance-sheet total. The regulation ties into this definition in order to relieve smaller businesses compared with large companies. You should check whether your business qualifies as an SME based on your specific figures.
What deadlines apply?
| Company size | EUDR applies from |
|---|---|
| Large companies | 30 December 2026 |
| SMEs – timber products | 30 December 2026 |
| SMEs – newly covered products | 30 June 2027 |
SMEs therefore have around half a year longer to prepare. This time can be used to set up suppliers, data flows and processes at a measured pace.
What relief is available?
Besides the later deadline, the relief mainly concerns the role of trader:
- Small traders generally do not have to submit their own due diligence statement.
- They pass on and document the reference numbers of their suppliers.
- They can often refer to statements already submitted by their upstream suppliers.
Important: however, an SME that is an operator – such as a small sawmill or a forest owner making a direct sale – must still carry out due diligence and submit a statement.
Tip: First clarify two questions: Are we an SME? And are we an operator or only a trader? Only the combination of both answers shows how extensive your obligations are. The article EU simplifications of the EUDR covers the latest developments on relief measures.
Relationship to other obligations
For SMEs too, the goal of due diligence remains to demonstrate a negligible risk. Where an own statement is required, the same requirements apply to geolocation data and submission via TRACES NT. The timber trade page shows how the obligations play out in trading.