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1. For the years 2025, 2026 and 2027, the following transitional rules shall apply for the detailed topic of use of plant protection products in agriculture as referred to in the Annex:

(a) by way of derogation from Article 7(1) and Article 9(2), there shall be only one transmission of data for the reference year 2026;

(b) by way of derogation from Article 4(5), point (b), the data shall cover a common list of crops for all Member States providing information on the use of plant protection products in support of the relevant Union policies; that common list of crops shall, together with the permanent grasslands, cover 75 % of the utilised agricultural area at Union level. The Commission shall adopt implementing acts further specifying the coverage requirements referred to in point (b) of the first subparagraph of this paragraph. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 19(2) at least 12 months before the beginning of the relevant reference year.

2. From the reference year 2028 onwards, in the absence of Union legislation requiring professional users of plant protection products to keep records on the use of such products in electronic format, that is applicable 12 months before the beginning of a reference year for which data are to be transmitted, the following applies:

(a) by way of derogation from Article 7(1), the transmission frequency shall be every two years;

(b) by way of derogation from Article 4(5), point (b), transitional rules referred to in paragraph 1, point (b), of this Article shall continue to apply.