| Directive 2010/31/UE | Présente directive
| Article 1er | Article 1er
| Article 2, point 1) | Article 2, point 1)
| — | Article 2, point 2)
| Article 2, point 2) | Article 2, point 3)
| — | Article 2, points 5) et 6)
| Article 2, points 3), 3 bis), 4) et 5) | Article 2, points 7) à 10)
| — | Article 2, points 12), 13) et 14)
| Article 2, points 6), 7), 8) et 9) | Article 2, points 15) à 18)
| — | Article 2, points 19) à 22)
| Article 2, point 10) | Article 2, point 23)
| — | Article 2, points 24) à 29)
| Article 2, points 11), 12), 13) et 14) | Article 2, points 30) à 33)
| — | Article 2, points 34), 37) à 40) et 42)
| Article 2, point 15) | Article 2, point 42)
| Article 2, points 15), 15 bis), 15 ter), 15 quater), 16) et 17) | Article 2, points 43), 44), 47) à 50)
| Article 2, point 18) | —
| Article 2, point 19) | Article 2, point 51)
| — | Article 2, points 52) à 64)
| Article 2, point 20) | —
| Article 2 bis | Article 3
| Article 3 | Article 4
| Article 4 | Article 5
| Article 5 | Article 6
| Articles 6 et 9 | Article 7
| Article 7 | Article 8
| — | Article 9
| — | Article 12
| Article 8, paragraphes 1 et 9 | Article 13
| Article 8, paragraphes 2 à 8 | Article 14
| Article 8, paragraphes 10 et 11 | Article 15
| — | Article 16
| Article 10 | Article 17
| Article 11 | Article 19
| Article 12 | Article 20
| Article 13 | Article 21
| — | Article 22
| Articles 14 et 15 | Article 23
| Article 16 | Article 24
| Article 17 | Article 25
| — | Article 26
| Article 18 | Article 27
| Article 19 | Article 28
| Article 19 bis | —
| Article 20 | Article 29
| Article 21 | Article 30
| Article 22 | Article 31
| Article 23 | Article 32
| Article 26 | Article 33
| Article 27 | Article 34
| Article 28 | Article 35
| Article 29 | Article 36
| Article 30 | Article 37
| Article 31 | Article 38
| Annexe I | Annexe I
| — | Annexe II
| — | Annexe III
| Annexe I bis | Annexe IV
| — | Annexe V
| Annexe II | Annexe VI
| Annexe III | Annexe VII
| Annexe IV | Annexe IX
| Annexe V | Annexe X