The obligation has applied to large companies since the first full financial year following the regulation's entry into force, meaning the 2025 financial year for a 31 December year-end. The European format under Implementing Regulation (EU) 2026/2, applicable on 2 March 2027, applies to financial years beginning after that date, with publication within 12 months after year-end. Donated products do not have to be declared.
Read the source article: Ban on destruction of unsold textiles: EU and French rules