Article 28 — Reporting obligation of the Commission

1. By 11 September 2031, the Commission shall present a report on the application of this Regulation to the European Parliament and to the Council, as well as to the European Economic and Social Committee and to the Committee of the Regions. The Commission shall take that report into account when carrying out the evaluation of Directive (EU) 2019/633. That evaluation shall be accompanied if appropriate by a legislative proposal concerning this Regulation. 2. The Commission shall base the report referred to in paragraph 1 of this Article on the annual reports referred to in Article 10(2) of Directive (EU) 2019/633. The Commission may, if necessary, request additional information from Member States. 3. The report referred to in paragraph 1 shall describe the evolution of the cooperation mechanisms established under this Regulation and of enforcement activity, in particular the identification of the most frequent types of cross-border unfair trading practices, the most affected sectors, and the types of buyer, including those established outside the Union, most commonly involved.