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.

Get EC alerts — same-day email on every new publication.

EUR-Lex

Access to European Union law

This document is an excerpt from the EUR-Lex website

You are here

EUROPA

EUR-Lex home

Delegated regulation - EU - 2026/283 - EN - EUR-Lex

Help

Quick search

Use quotation marks to search for an "exact phrase". Append an asterisk ( * ) to a search term to find variations of it (transp * , 32019R * ). Use a question mark ( ? ) instead of a single character in your search term to find variations of it (ca ? e finds case, cane, care).

Read the rest free, and get an email when EC publishes again

Email me when EC publishes something newOne email per publication, same day. Sign in below to keep reading.

Lineage: In force

amendssupersedesissued underrefers toproposed or not in RegAlertarrows run from the older text to the one that changes it

Source: European Commission — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works