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)

Delegated Regulation (EU) 2019/815 is amended as follows: (1) Annex I is amended in accordance with Annex I to this Regulation; (2) Annex VI is amended in accordance with Annex II to this Regulation.

By way of derogation from Delegated Regulation (EU) 2019/815 as amended by Commission Delegated Regulation (EU) 2020/1989 , this Regulation may be applied to annual financial reports containing financial statements for financial years beginning before 1 January 2022.

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.