The present invention relates to a method for processing notification messages in a machine-to-machine (M2M) system and devices for same, the method comprising the steps of: processing by an M2M device one or more notification messages; and transmitting the processed notification message(s), wherein: the one or more notification messages are generated as an originator device detects a change in the resources to subscribe to comprising, as a child resource, a subscription resource configured in the originator device; the one or more notification messages comprise implementation information configured based on the policy information configured in the originator device for the processing of the one or more notification messages; the one or more notification messages are processed based on the implementation information; the one or more processed notification messages are transmitted comprising the implementation information; and the subscription resource and the resources to subscribe to exhibit a data structure uniquely addressable by using a unique address.