For vehicle manufacturers, does the obligation of providing the label and the PIS arise at the time of final delivery of the vehicle ??

No, there is no such obligation.

The regulation assumes that the label and the PIS must be an instrument of an informed purchase choice, thus providing information ‘before the sale’.

_{Disclaimer: Please note that the European Commission cannot provide a legally binding interpretation of the EU legislation, as this is the sole competence of the European Court of Justice. Any remarks from the European Commission services are without prejudice to the position the Commission might take should related cases arise in a procedure before the Court of Justice.}