Reporting, review and data collection
Article 3
1. The Commission shall, no later than 1 August 2024, or if any Member State makes use of the derogation provided for in Article 2(3) no later than 1 August 2025, carry out an evaluation of the provisions introduced by this Directive into Directive (EU) 2017/1132 and present a report on the findings to the European Parliament, to the Council and to the European Economic and Social Committee, except as regards the provisions referred to in Article 2(2) for which the evaluation and report shall be carried out no later than 1 August 2026. Member States shall provide the Commission with the information necessary for the preparation of the reports, namely by providing data on the number of online registrations and related costs. 2. The report of the Commission shall evaluate, inter alia , the following: (a) the feasibility of providing for fully online registration of the types of companies other than those listed in Annex IIA; (b) the feasibility of providing templates by Member States for all types of limited liability companies and the need and feasibility of providing a harmonised template across the Union to be used by all Member States for the types of companies listed in Annex IIA; (c) the practical experience with the application of the rules on disqualification of directors referred to in Article 13i; (d) the methods of online filing and online access, including the use of application programming interfaces; (e) the need for and feasibility of making more information available free of charge than that required in Article 19(2) and ensuring unencumbered access to such information; (f) the need for and feasibility of further application of the once-only principle. 3. The report shall be accompanied, if appropriate, by proposals for amendment of Directive (EU) 2017/1132. 4. With a view to providing a reliable evaluation of the provisions introduced by this Directive into Directive (EU) 2017/1132, Member States shall collect data on how online formation is working in practice. Normally, this information should comprise the number of online formations, the number of cases in which templates were used or where physical presence was required and the average duration and costs of online formations. They shall notify this information to the Commission twice, not later than two years after the date of transposition.