Industrial Emissions Directive (IED 2.0)

Who is in scope?

Two groups. The first is industrial installations that carry out an activity in Annex I of Directive 2010/75/EU above its capacity threshold: energy, metals, minerals, chemicals, waste management and other activities such as pulp and paper, textiles and food. The 2024 amendment added three activities. Battery manufacture, other than assembly only, is in from 15,000 tonnes of battery cells a year (point 2.7). Extraction and on-site treatment of fifteen ores on an industrial scale, lithium, cobalt, nickel and copper among them, is in with no tonnage threshold (point 3.6). Electrolysis of water for hydrogen is in above 50 tonnes a day (point 6.6). Under the amended point 6.2, textile pre-treatment, dyeing and finishing count from 10 tonnes a day, and a plant whose only waste activity is anaerobic digestion from 100 tonnes a day.

The second group is pig and poultry farms under Annex Ia: pigs from 350 livestock units (LSU), only laying hens from 300 LSU, other poultry from 280 LSU, and any mix of pigs and poultry from 380 LSU. Organic pig rearing is excluded. Annex Ia fixes what an animal counts for: a breeding sow of 50 kg or more is 0.5 LSU, a piglet up to 20 kg 0.027 and a broiler 0.007. The competent authority may count nearby farms of the same or linked operators as one unit (Article 70b).

Cattle are not covered. Under Article 73(3) the Commission must report by 31 December 2026 on whether Union action is needed on livestock emissions, cattle in particular, with a legislative proposal where appropriate. The Commission counts about 37,000 industrial installations and 38,500 pig and poultry farms under the Directive; in the Netherlands the explanatory memorandum counts about 5,000 installations.

Who supervises IED 2.0 in the Netherlands?

No single national supervisor does. Under the Omgevingswet the competent authority is the provincial executive (gedeputeerde staten) or the municipal executive (college van burgemeester en wethouders), depending on the activity, and the omgevingsdiensten carry out supervision and administrative enforcement for them. Criminal enforcement runs through the Wet op de economische delicten. The explanatory memorandum takes the position that Dutch law already meets the 3% minimum in Article 79(2), because Article 23(7) of the Wetboek van Strafrecht allows a fine of up to ten percent of a legal person's annual turnover where the highest fine category is not an appropriate punishment.

The bill amends the Omgevingswet, the Wet milieubeheer and the Wet belastingen op milieugrondslag, and also carries out the Industrial Emissions Portal Regulation, (EU) 2024/1244. Transitional law goes into a separate algemene maatregel van bestuur, which the memorandum planned to bring into force with the bill on 1 July 2026. That date has passed. As at 13 October 2026 the bill awaits the government's reply to the Eerste Kamer committee's report of 13 July 2026, and entry into force will be set by royal decree.

What has changed?

8 October 2026. The Commission announced the newly adopted uniform conditions for operating rules for pig and poultry farms. Article 70i(2) set 1 September 2026 as the deadline.

25 September 2026. The Commission sent letters of formal notice to all 27 Member States for not notifying full transposition. They have two months to reply.

13 July 2026. The Eerste Kamer committee published its report on bill 36864.

1 July 2026. The transposition deadline passed without a Dutch implementing law in force.

16 June 2026. The Tweede Kamer adopted bill 36864.

10 December 2025. The Commission proposed Omnibus VIII, COM(2025) 986, which would move the EMS deadline to 1 July 2030 and delete the transformation plan duty.