--- title: "Industrial Emissions Directive (IED 2.0)" description: "IED 2.0 had to be transposed by 1 July 2026. Dates for the EMS, transformation plans and pig and poultry farms, and where the Dutch bill stands." canonical: "https://gencompl.ai/regulations/ied" language: "en-US" type: "Regulation" published: "2026-10-13T22:01:03.909Z" modified: "2026-10-13T22:04:30.490Z" --- # Industrial Emissions Directive (IED 2.0) The revised Industrial Emissions Directive is Directive (EU) 2024/1785. Member States had to transpose it by 1 July 2026, and none had notified full transposition by 25 September 2026. Operators need an environmental management system by 1 July 2027, and large pig and poultry farms follow from 2030. The Dutch bill is before the Eerste Kamer. Also known as: IED 2.0, Directive (EU) 2024/1785, Industrial and Livestock Rearing Emissions Directive, Richtlijn industriële emissies, Rie **When do the IED 2.0 obligations apply, and has the Netherlands transposed them?** [Home](https://gencompl.ai/) › [Regulations](https://gencompl.ai/regulations) › Industrial Emissions Directive (IED 2.0) ## When do the IED 2.0 obligations apply? **Member States had to transpose [Directive (EU) 2024/1785](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=OJ:L_202401785) by 1 July 2026.** By 25 September 2026 none had notified full transposition, and the European Commission sent all 27, the Netherlands included, a [letter of formal notice](https://ec.europa.eu/commission/presscorner/detail/en/inf_26_1834). The Directive amends the Industrial Emissions Directive, 2010/75/EU, and adds a separate regime for large pig and poultry farms. Operators meet it through national law, in stages: an environmental management system by **1 July 2027**, a transformation plan by **30 June 2030** for energy-intensive activities, and the new permit conditions by **1 September 2036** at the latest. In the Netherlands the implementing bill, [Kamerstuk 36864](https://www.eerstekamer.nl/wetsvoorstel/36864_implementatie_herziening), passed the Tweede Kamer on 16 June 2026. As at 13 October 2026 it is before the Eerste Kamer and has no date of entry into force. The [memorie van toelichting](https://zoek.officielebekendmakingen.nl/kst-36864-3.html) puts the number of Dutch installations at about 5,000, from power plants and chemical plants to large pig and poultry farms. Last updated: 13 October 2026. Checked against the Official Journal text of Directive (EU) 2024/1785, the Commission proposal COM(2025) 986, the Eerste Kamer dossier and explanatory memorandum for bill 36864, and the Commission's infringement decisions of 25 September 2026. ## At a glance - **Official title**: Directive (EU) 2024/1785 of the European Parliament and of the Council of 24 April 2024 amending Directive 2010/75/EU of the European Parliament and of the Council on industrial emissions (integrated pollution prevention and control) and Council Directive 1999/31/EC on the landfill of waste - **CELEX**: [32024L1785](https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:32024L1785) · amends [32010L0075](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32010L0075) · corrigendum 32024L1785R(01) for the Hungarian and Italian texts - **OJ**: OJ L, 2024/1785, 15.7.2024 - **In force**: **4 August 2024**, the twentieth day after publication (Article 5) - **Transposition**: By **1 July 2026** (Article 4(1)) · no Member State had notified full transposition by 25 September 2026 - **Applies to operators**: Through national law, in stages: environmental management system by **1 July 2027**, transformation plans by **30 June 2030**, new permit conditions by **1 September 2036** at the latest (Article 3(2)), pig and poultry farms from **2030 to 2032** by size (indicative, European Commission) - **Scope**: Annex I industrial activities, about 37,000 installations in the EU · pig and poultry farms above the Annex Ia thresholds, about 38,500 farms (European Commission figures) - **Competent authority (NL)**: Gedeputeerde staten or the college van burgemeester en wethouders, depending on the activity · supervision and administrative enforcement by the omgevingsdiensten - **Dutch implementing act**: Bill 36864 amending the Omgevingswet, the Wet milieubeheer and the Wet belastingen op milieugrondslag: passed the Tweede Kamer 16 June 2026; Eerste Kamer committee report 13 July 2026; entry into force by royal decree, no date as at 13 October 2026 - **Pending amendment**: Commission proposal [COM(2025) 986](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:52025PC0986) (Omnibus VIII), before the European Parliament's environment committee as at 13 October 2026 ## What does IED 2.0 add to Directive 2010/75/EU? Nine changes carry most of the weight for operators. Article numbers refer to Directive 2010/75/EU as amended, except Article 3, which sits in Directive (EU) 2024/1785 itself. | Change | What it means | Where | | --- | --- | --- | | Environmental management system | Mandatory for each installation, prepared and implemented by 1 July 2027, with a chemicals inventory and, where required, the transformation plan | Article 14a | | Transformation plans | Indicative plan in the EMS by 30 June 2030 for energy, metals, minerals, chemicals and pulp and paper activities | Article 27d | | Pig and poultry farms | Moved out of the industrial permit chapter into a new chapter with operating rules and thresholds in livestock units (LSU) | Articles 70a to 70i, Annex Ia | | New activities | Battery manufacture from 15,000 tonnes of cells a year, extraction of ores such as lithium, nickel and copper, hydrogen electrolysis above 50 tonnes a day | Annex I, points 2.7, 3.6 and 6.6 | | Emerging techniques | Temporary derogations to test an emerging technique, for up to 30 months in total | Article 27b | | Deep industrial transformation | Compliance period for updated permit conditions extendable to eight years at most | Article 27e | | Penalties | Maximum fine for the most serious infringements by a legal person at least 3% of annual Union turnover | Article 79(2) | | Compensation | Individuals whose health is damaged by an infringement can claim compensation | Article 79a | | Electronic permitting | Member States implement electronic permitting procedures by 31 December 2035 | Article 5(4) | ## 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](https://environment.ec.europa.eu/topics/industrial-emissions-and-safety/industrial-and-livestock-rearing-emissions-directive-ied-20_en) 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. ## What does IED 2.0 require? *Article 14a* ### Environmental management system Each installation needs an EMS prepared and implemented in line with the relevant BAT conclusions by 1 July 2027. It holds environmental objectives and performance indicators, a chemicals inventory and, for energy-intensive activities, the transformation plan. Installations in the activities newly covered by Article 3(4) of Directive (EU) 2024/1785 are not held to the 2027 date. *Articles 14 to 16* ### Updated permit conditions For installations already permitted, the amended conditions apply when the permit is granted or updated, within four years of new BAT conclusions published after 1 July 2026, or by 1 September 2036, whichever comes first (Article 3(2) of Directive (EU) 2024/1785). Until then the text in force on 3 August 2024 continues to apply. *Article 27d* ### Transformation plan By 30 June 2030, operators of energy, metals, minerals, chemicals and pulp and paper installations add to their EMS an indicative plan for how each installation will change over 2030 to 2050, towards a climate-neutral economy by 2050. *Articles 70a to 70i* ### Operating rules for farms Farms above the Annex Ia thresholds follow uniform operating rules set by a Commission implementing act, the UCOL, instead of the industrial permit chapter. National rules apply within 4, 5 or 6 years of that act entering into force, depending on farm size (Article 3(5)). *Article 79* ### Penalties For the most serious infringements by a legal person, the maximum fine is at least 3% of the operator's annual Union turnover in the financial year before the fine. Member States may use criminal penalties instead, if they are equally effective, proportionate and dissuasive. *Article 79a* ### Compensation for health damage Individuals whose health is damaged by an infringement of the national IED rules can claim compensation from the person responsible. A limitation period may not start before the infringement has ceased and the person knows, or can reasonably be expected to know, of the damage. ## The dates ### 2024 - **24 April 2024 · Set by law**: Directive (EU) 2024/1785 signed in Strasbourg - **15 July 2024 · Set by law**: Directive (EU) 2024/1785 published in the Official Journal - **4 August 2024 · Calculated**: Directive (EU) 2024/1785 enters into force Article 5: the twentieth day after publication. ### 2025 - **25 November 2025 · Set by the Tweede Kamer**: Dutch implementing bill 36864 submitted to the Tweede Kamer - **10 December 2025 · Set by the European Commission**: Commission proposes Omnibus VIII, COM(2025) 986, which amends the IED ### 2026 - **16 June 2026 · Set by the Tweede Kamer**: Tweede Kamer adopts bill 36864 - **30 June 2026 · Set by law**: Commission adopts a delegated act on the content of transformation plans (Article 27d(5)) We found no adopted act as at 13 October 2026. Omnibus VIII would delete Article 27d. - **1 July 2026 · Set by law**: Transposition deadline (Article 4(1)) Also the cut-off in Article 3: BAT conclusions published after this date trigger the four-year periods for applying the new permit conditions. - **13 July 2026 · Set by the Eerste Kamer**: Eerste Kamer committee publishes its report on bill 36864 - **1 September 2026 · Set by law**: Commission adopts implementing acts on farm operating rules (Article 70i(2)) and on the method for assessing compliance with emission limit values (Article 15a(2)) - **25 September 2026 · Set by the European Commission**: Letters of formal notice to all 27 Member States, the Netherlands included, for not notifying full transposition Member States have two months to reply. - **8 October 2026 · Set by the European Commission**: Commission announces the newly adopted uniform conditions for operating rules for pig and poultry farms (UCOL) We found no Official Journal publication or entry into force date as at 13 October 2026. - **23 November 2026 · Indicative: European Parliament Legislative Observatory, as at 13 October 2026**: Parliament plenary, first reading of Omnibus VIII - **31 December 2026 · Set by law**: Commission reports on Union action on livestock emissions, cattle in particular (Article 73(3)) ### 2027 - **1 July 2027 · Set by law**: Operators prepare and implement the environmental management system (Article 14a(4)) Installations under Article 3(4) of Directive (EU) 2024/1785 excepted. ### 2028 - **30 June 2028 · Set by law**: Commission report on implementation, then every five years (Article 73(1)) - **5 August 2028 · Set by law**: Commission guidelines on counting nearby livestock installations as one (Article 70b(2)) ### 2030 - **2030 to 2032 · Indicative: European Commission, 8 October 2026**: UCOL starts applying to pig and poultry farms, by size Article 3(5): 4 years after the UCOL enters into force for farms of 600 LSU or more, 5 years for 400 LSU or more, 6 years for the rest. - **30 June 2030 · Set by law**: Transformation plans included in the EMS (Article 27d(1)) - **1 July 2030 · Calculated**: Latest reassessment of BAT-AEL derogations granted before 1 July 2026 (Article 3(6)), and newly covered cold-rolling and textile installations in operation before 1 July 2026 comply (Article 3(3)) Both run four years from 1 July 2026. - **1 July 2030 · Proposed (COM(2025) 986)**: Environmental management system deadline moved from 1 July 2027 Only if Omnibus VIII is adopted in this form. ### 2034 - **1 September 2034 · Set by law**: Latest date for newly covered gasification, smithery, battery and ore-extraction installations (Article 3(4)) ### 2035 - **31 December 2035 · Set by law**: Member States implement electronic permitting (Article 5(4)) ### 2036 - **1 September 2036 · Set by law**: Latest date for permitted installations to meet the amended permit conditions (Article 3(2)) ### Without an official date - **No official date · Proposed (bill 36864)**: The Dutch implementing law enters into force The bill leaves the date to royal decree. The explanatory memorandum aimed for 1 July 2026. ## 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](https://zoek.officielebekendmakingen.nl/kst-36864-3.html) 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 would Omnibus VIII change? On 10 December 2025 the Commission proposed [COM(2025) 986](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:52025PC0986), part of its environmental simplification package. It would amend Directive 2010/75/EU and Directive (EU) 2024/1785 again. As at 13 October 2026 the [Legislative Observatory](https://oeil.europarl.europa.eu/oeil/en/procedure-file?reference=2025%2F0394%28COD%29) records it as awaiting a committee decision in Parliament, and records no Council position. Once adopted, the proposal gives Member States 24 months from its entry into force to transpose it. | Provision | Directive as adopted | Proposal COM(2025) 986 | | --- | --- | --- | | EMS deadline | 1 July 2027 | 1 July 2030 | | Chemicals inventory in the EMS | Required | Removed | | EMS audit | Required | Removed | | Transformation plans (Article 27d) | By 30 June 2030 | Article deleted | | Organic poultry farms | In scope above the Annex Ia thresholds | Out of scope | | Unweaned piglets | Counted towards farm capacity | Not counted | | Transitional provisions | Article 3 of Directive (EU) 2024/1785 | Moved to Article 82 of Directive 2010/75/EU | > **Our analysis: Which EMS date to plan for** > > Plan the environmental management system for 1 July 2027. That is the date in the adopted Directive; 1 July 2030 exists only in a proposal that has not cleared Parliament's committee and would itself need transposing. Our reading has a cost: an operator who builds the chemicals inventory and the first audit now may see both requirements repealed. The opposite bet, waiting for the omnibus, leaves an operator short if it stalls. One caveat for the Netherlands: a Dutch operator is bound by the date the implementing decree sets, and we have not read that decree. > **What we could not establish: What we could not establish** > > We have not found the UCOL in the Official Journal, so we cannot give the day from which its 4, 5 and 6-year periods run; the 2030 to 2032 range is the Commission's own. We found no adopted delegated act on transformation plans (due 30 June 2026) and did not check whether the implementing acts on compliance assessment (due 1 September 2026) and on EMS publication (due 31 December 2025) were adopted. We have not read the draft Dutch algemene maatregel van bestuur that implements the Directive alongside the bill, and we have not checked transposition in other Member States. ## What has changed? **8 October 2026.** The Commission [announced](https://environment.ec.europa.eu/news/new-eu-emissions-framework-poultry-pig-rearing-2026-10-08_en) 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. ## Check your sites against Annex I and Annex Ia Book a working session and we will map your installations against the Annex I activities and the Annex Ia livestock thresholds, naming the article and the source for each conclusion. - [Book a working session](https://gencompl.ai/contact) ## Questions and answers ### When does IED 2.0 apply? Directive (EU) 2024/1785 entered into force on 4 August 2024 and had to be transposed by 1 July 2026. Operators meet it through national law, in stages: an environmental management system by 1 July 2027, a transformation plan by 30 June 2030 for energy-intensive activities, and the amended permit conditions by 1 September 2036 at the latest. Pig and poultry farms follow from 2030 to 2032, depending on size. ### Has the Netherlands transposed IED 2.0? Not as at 13 October 2026. Bill 36864 passed the Tweede Kamer on 16 June 2026 and is before the Eerste Kamer, with entry into force left to royal decree. The deadline was 1 July 2026. On 25 September 2026 the Commission sent the Netherlands and the other 26 Member States a letter of formal notice for not notifying full transposition. ### Which pig and poultry farms does IED 2.0 cover? Under Annex Ia: pig farms from 350 livestock units, farms with only laying hens from 300, other poultry from 280, and mixed pig and poultry farms from 380. Organic pig rearing is excluded. These farms follow uniform operating rules set by the Commission rather than an industrial permit, from 2030 to 2032 depending on size. ### Does IED 2.0 cover cattle farms? No. Cattle are outside Annex Ia. Article 73(3) of Directive 2010/75/EU, as amended, requires the Commission to report by 31 December 2026 on whether Union action is needed on livestock emissions, cattle in particular, and to add a legislative proposal where appropriate. ### How high can IED 2.0 fines be? For the most serious infringements by a legal person, Article 79(2) requires a maximum fine of at least 3% of the operator's annual Union turnover in the preceding financial year. In the Netherlands enforcement runs through the Wet op de economische delicten, and the government relies on Article 23(7) of the Wetboek van Strafrecht, which allows fines of up to ten percent of annual turnover. ### Will the IED 2.0 environmental management system deadline move to 2030? Only if Omnibus VIII, COM(2025) 986, is adopted in that form. It would move the date from 1 July 2027 to 1 July 2030 and remove the chemicals inventory and the audit. As at 13 October 2026 the proposal is still before the European Parliament's committee, so 1 July 2027 is the date in the adopted Directive. ### Who is the competent authority for an IED installation in the Netherlands? The provincial executive (gedeputeerde staten) or the municipal executive (college van burgemeester en wethouders), depending on the activity. The omgevingsdiensten carry out supervision and administrative enforcement for them, and criminal enforcement runs through the Wet op de economische delicten. ## Sources - [Directive (EU) 2024/1785 amending Directive 2010/75/EU on industrial emissions and Council Directive 1999/31/EC on the landfill of waste](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=OJ:L_202401785) (EUR-Lex · 15 July 2024) - [Document information for Directive (EU) 2024/1785](https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:32024L1785) (EUR-Lex) - [Directive 2010/75/EU on industrial emissions (integrated pollution prevention and control)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32010L0075) (EUR-Lex) - [Proposal COM(2025) 986 amending Directives 2008/98/EC, 2010/75/EU, (EU) 2015/2193 and (EU) 2024/1785](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:52025PC0986) (EUR-Lex · 10 December 2025) - [Procedure file 2025/0394(COD): Omnibus VIII on environmental legislation](https://oeil.europarl.europa.eu/oeil/en/procedure-file?reference=2025%2F0394%28COD%29) (European Parliament Legislative Observatory) - [Commission takes action to ensure complete and timely transposition of EU directives (INF/26/1834)](https://ec.europa.eu/commission/presscorner/detail/en/inf_26_1834) (European Commission · 25 September 2026) - [Industrial and Livestock Rearing Emissions Directive (IED 2.0)](https://environment.ec.europa.eu/topics/industrial-emissions-and-safety/industrial-and-livestock-rearing-emissions-directive-ied-20_en) (European Commission) - [New EU emissions framework: simpler rules for pig and poultry farmers](https://environment.ec.europa.eu/news/new-eu-emissions-framework-poultry-pig-rearing-2026-10-08_en) (European Commission · 8 October 2026) - [Implementatie herziening Richtlijn industriële emissies en de uitvoering van de PIE-verordening (36.864)](https://www.eerstekamer.nl/wetsvoorstel/36864_implementatie_herziening) (Eerste Kamer) - [Kamerstuk 36864, nr. 3: Memorie van toelichting](https://zoek.officielebekendmakingen.nl/kst-36864-3.html) (Officiële bekendmakingen · 25 November 2025)