{
  "url": "https://openlegislation.uk/eu-regulation-2020-1989/article-3",
  "json_url": "https://openlegislation.uk/eu-regulation-2020-1989/article-3.json",
  "legislation": "eur/2020/1989",
  "legislation_title": "Commission Delegated Regulation (EU) 2020/1989 of 6 November 2020 amending Delegated Regulation (EU) 2019/815 as regards the 2020 update of the taxonomy laid down in the regulatory technical standards for the single electronic reporting format (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2020-1989",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "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 from 1 January 2021 to annual financial reports containing financial statements for financial years beginning on or after 1 January 2021.\nHowever, Article 2 shall apply from the date of entry into force of this Regulation.",
  "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/2020/1989/article/3",
    "retrieved_at": "2026-11-01T14:42:18.851399+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."
}