Regulatory Alerts2025-12-12
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Commission Delegated Regulation (EU) 2026/283 amending the single electronic reporting format taxonomy for 2025
The European Commission amends Delegated Regulation (EU) 2019/815 to update the taxonomy for the single electronic reporting format, incorporating March 2025 IFRS Foundation updates and Inline XBRL specification developments. Issuers whose securities are admitted to trading on a regulated market must apply these amended technical standards to annual financial reports for financial years beginning on or after 1 January 2026, with early application permitted for years starting on or after 1 January 2025. The regulation replaces Annexes I, II, and VI, adds validation requirements for Calculations 1.1 specifications in Annex III, and updates packaging rules in Annex V.
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