(3)Annexes I, II and VI to Delegated Regulation (EU) 2019/815 should be updated to reflect the 2022 update to the IFRS Taxonomy and provide additional guidance to issuers for tagging their financial statements. Although only parts of those Annexes need to be updated, it is necessary to replace those Annexes in their entirety to enhance, in particular, the readability for stakeholders of the applicable tables of the 2022 update. This replacement will facilitate implementation of the tagging requirements and the highest comparability of electronic financial statements drawn up in accordance with IFRS at Union and global level for end-users.