The safety data sheet is required for each substance or mixture by Article 31 and appendix II of the REACH regulation. This appendix contains all the information that must appear in this sheet. The safety data sheet must be drafted at least in the official language or languages of the linguistic region in which the substances or mixtures are being offered for sale.

The supplier of a substance or a mixture must provide a safety data sheet to the recipient of this substance or this mixture:
a) when a substance or a mixture meets the classification criteria as hazardous substance or mixture 
or
b) when a substance is persistent, bioaccumulative and toxic or very persistent and very bioaccumulative  
or
c) when a substance is included in the list established in compliance with Article 59, paragraph 1 of the REACH regulation, for reasons other than those given in points a) and b).

The supplier provides the recipient, at his request, a safety data sheet when the mixture does not meet the classification criteria as hazardous mixture, but contains:
a) at least one substance that is hazardous to health or the environment, in an individual concentration of ≥ 1 % by weight in case of mixtures other than gaseous and equal to or greater than 0.2 % in volume in case of gaseous mixtures
or
b) at least one substance that is persistent, bioaccumulative and toxic or very persistent and very bioaccumulative, in accordance with the criteria listed in appendix XIII, or that appears in the list established in accordance with Article 59, paragraph 1, for reasons other than those given in point a), in an individual concentration of  0.1 % by weight for mixtures other than gaseous ones.
or
c) a substance that has exposure limits at the place of work, on account of (European) Community provisions.

The information given in the safety data sheet must be consistent with the chemical safety report when it is so required.

The safety data sheet must not be provided, unless requested by a user or a distributor, when the hazardous substances or mixtures offered or sold to the general public do have adequate accompanying information. This information must enable the users to take required measures for the protection of human health, safety and environment.
The safety data sheet must be reviewed in line with significant changes in the composition. However, the classifications made based on the old legislation, i.e. according to directive 1999/45, must remain in the safety data sheet until 01 June 2015.

More information on the manner of preparing a Safety Data Sheet (SDS) is given in the guidance prepared by ECHA named " Guidance on the compilation of safety data sheets ".

The safety data sheet may also be required by other legislations