Article 3

1. The Commission shall, by 31 July 2032, carry out an evaluation of this Directive and present a report on the main findings to the European Parliament, the Council and the European Economic and Social Committee. Member States shall provide the Commission with the information necessary for the preparation of the report, in particular by providing data related to paragraph 2. 2. The report of the Commission shall evaluate, inter alia, the following matters, paying particular attention to the factors that promote or discourage the use of digital tools and processes in the context of such matters: practical experience of the use of the EU Company Certificate, including its take-up in terms of the number of EU Company Certificates issued, its availability free of charge and the impact on companies, registers or authorities; practical experience of the use of the Digital EU power of attorney; practical experience of the reduction of formalities in cross-border situations for companies; the effectiveness of the preventive controls and legality checks introduced and implemented by Member States in ensuring a high level of accuracy and reliability of company information, and the need for further transparency with regard to such information; the need for and feasibility of making more information available free of charge than is required pursuant to Articles 19(2) and 19a(2) of Directive (EU) 2017/1132, and, where applicable, than is provided for pursuant to Articles 19(4) and 19a(4) of that Directive, and the need for and feasibility of ensuring unencumbered access to such information; the implementation of disclosure requirements for partnerships under Article 14a of Directive (EU) 2017/1132, especially with regard to information that is required to be disclosed only when recorded in the national register. 3. The Commission shall also assess: the potential for cross-sector interoperability between the system of interconnection of registers and other systems providing mechanisms for cooperation between competent authorities; whether additional measures are needed to fully address the needs of persons with disabilities when they access company information provided by the registers; whether the scope of application of the provisions on information about groups of companies should be extended to cover other categories or types of groups and other entities, whether more information about groups should be made publicly available, and whether and how group structures should be represented visually through the system of interconnection of registers; whether cooperatives should be included within the scope of this Directive in line with the provisions on partnerships listed in Annex IIB, taking into account the specific characteristics of cooperatives. 4. The Commission shall also assess whether information on the place of central administration and principal place of business should be disclosed in the national register and made available through the system of interconnection of registers, as well as how to define those concepts to ensure they are understood uniformly across the Union. 5. The report shall be accompanied, if appropriate, by a proposal for the further amendment of Directive (EU) 2017/1132.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.