{
  "url": "https://openlegislation.uk/eu-regulation-2019-815/article-8",
  "json_url": "https://openlegislation.uk/eu-regulation-2019-815/article-8.json",
  "legislation": "eur/2019/815",
  "legislation_title": "Commission Delegated Regulation (EU) 2019/815 of 17 December 2018 supplementing Directive 2004/109/EC of the European Parliament and of the Council with regard to regulatory technical standards on the specification of a single electronic reporting format (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2019-815",
  "path": "article/8",
  "kind": "article",
  "number": "8",
  "heading": "Entry into force and application",
  "text": "This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.\nIt shall apply to annual financial reports containing financial statements for financial years beginning on or after 1 January 2020.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2019/815/article/8",
    "retrieved_at": "2026-11-01T14:43:24.296952+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}