First reporting years
Article 4
1. The information set out in Annexes I, II, IV, VI and VII shall be first submitted for the reporting year 2027. 2. The information set out in Annex V shall be first submitted for the reporting year 2028. 3. By way of derogation from paragraph 1, for installations rearing poultry and pigs which were not included within the scope of Directive 2010/75/EU in the version in force on 3 August 2024, the first reporting year shall be: (a) 2030 for installations with a capacity of 600 livestock units (LSU) or more; (b) 2031 for installations with a capacity of 400 livestock units (LSU) or more; (c) 2032 for all other installations rearing poultry and pigs within the scope of Regulation (EU) 2024/1244 set out in Annex I to that Regulation.