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View the document| Name | COMMISSION DELEGATED REGULATION (EU) 2018/815 of 17 December 2018 supplementing Directive 2004/109/EC of the European Parliament and of the Council with regard to regulatory technical standards on the specification of a single electronic reporting format |
| Author | European Commission |
| Source | Official Journal of the European Union |
| Publication date | 29. 5. 2019 |
| Version in force as of | This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. It shall apply to annual financial reports containing financial statements for financial years beginning on or after 1 January 2020. |
Additional information:
This Regulation shall be binding in its entirety and directly applicable in all Member States.