Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

Delegated Regulation (EU) 2019/815 is amended as follows: (1) Annex I is replaced by the text in Annex I to this Regulation; (2) Annex II is replaced by the text in Annex II to this Regulation; (3) Annex VI is replaced by the text in Annex III to this Regulation.

By way of derogation from Delegated Regulation (EU) 2019/815 as amended by Commission Delegated Regulation (EU) 2022/352 , this Regulation may be applied to annual financial reports containing financial statements for financial years beginning before 1 January 2023.

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 2023 to annual financial reports containing financial statements for financial years beginning on or after 1 January 2023. However, Article 2 shall apply from the date of entry into force of this Regulation.