This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
Delegated Regulation (EU) 2019/815, in the version of 7 April 2026 shall apply to annual financial reports containing financial statements for financial years beginning on or after 1 January 2026.
However, Delegated Regulation (EU) 2019/815 in the version of 7 April 2026 may be applied to annual financial reports containing financial statements for financial years beginning before 1 January 2026.