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Name Commission Delegated Regulation (EU) 2025/19 of 26 September 2024 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2024 update of the taxonomy for the single electronic reporting format
Author European Commission
Source Official Journal of the European Union
Publication date 15. 1. 2025
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. Delegated Regulation (EU) 2019/815, as amended by this Regulation shall apply to annual financial reports containing financial statements for financial years beginning on or after 1 January 2025. However, Delegated Regulation (EU) 2019/815 as amended by this Regulation may be applied to annual financial reports containing financial statements for financial years beginning before 1 January 2025.
Additional information:

This Regulation shall be binding in its entirety and directly applicable in all Member States.

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