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1. The Commission may adopt implementing acts granting derogations to Member States in so far as their national statistical systems require major adaptions. Derogations may be granted from the Annexes during the transitional period referred to therein. Derogations may also be granted from the implementing measures and delegated acts adopted pursuant to this Regulation. Those derogations may be granted for a maximum duration of 2 years. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 11(2). The first subparagraph of this paragraph shall not apply to changes resulting from modifications in classifications and nomenclatures or changes to accounting frameworks of national and regional accounts in accordance with Regulation (EU) No 549/2013.

2. For the purpose of obtaining a derogation from Annexes VII, VIII and IX under paragraph 1, the Member State concerned shall submit a duly justified request to the Commission by 27 December 2026. For the purpose of obtaining a derogation under paragraph 1 from implementing measures or delegated acts adopted pursuant to this Regulation which enter into force after 26 December 2024, the Member State concerned shall submit a duly justified request to the Commission within three months of the date of entry into force of the measure or act concerned.