Commission Delegated Regulation (EU) 2022/2553 Article 3

Entry into force and application

Article 3

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 2023 to annual financial reports containing financial statements for financial years beginning on or after 1 January 2023. However, Article 2 shall apply from the date of entry into force of this Regulation.

Read the full instrument →

Other provisions in Commission Delegated Regulation (EU) 2022/2553

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 3 of Commission Delegated Regulation (EU) 2022/2553 (LawPlayer, data as of 2026-07-04)

What to look at next

Commission Delegated Regulation (EU) 2022/2553, full textThe complete text of this law, so you can read this section in contextEuropean Union legislation EU Legal Acts by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year European Union: what this database coversWhich datasets are here, which official source they come from, and how current they areEuropean Union overview