# 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), Article 3: Entry into force and application

Extent: E+W+S+N.I.

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 2021 to annual financial reports containing financial statements for financial years beginning on or after 1 January 2021.
However, Article 2 shall apply from the date of entry into force of this Regulation.

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Source: https://www.legislation.gov.uk/eur/2020/1989/article/3 (the official version)
Page: https://openlegislation.uk/eu-regulation-2020-1989/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.