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View the document| Name | Commission Delegated Regulation (EU) 2026/283 of 12 December 2025 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2025 update of the taxonomy for the single electronic reporting format |
| Author | European Commission |
| Source | Official Journal of the European Union |
| Publication date | 18. 3. 2026 |
| 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, in the version of 7 April 2026 shall apply to annual financial reports containing financial statements for financial years beginning on or after 1 January 2026. However, Delegated Regulation (EU) 2019/815 in the version of 7 April 2026 may be applied to annual financial reports containing financial statements for financial years beginning before 1 January 2026. |
Additional information:
This Regulation shall be binding in its entirety and directly applicable in all Member States.