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Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)RecitalsArticle 1 Amendments to Delegated Regulation (EU) 2019/815Article 2 Transitional provisionArticle 3 Entry into force and applicationAnnex IAnnex IIDone at
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Version status: Applicable | Document consolidation status: No known changes
Version date: 7 March 2022 - onwards

Article 3 Entry into force and application

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 from 1 January 2022 to annual financial reports containing financial statements for financial years beginning on or after 1 January 2022.

However, Article 2 shall apply from the date of entry into force of this Regulation.

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