This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union.
It shall apply from 1 January 2026.
By way of derogation from the second subparagraph:
((a))
Article 1, points (5) and (9) shall apply from 1 January 2027;
((b))
Article 1, point (10) shall apply from 6 June 2026.