This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union .
It shall apply with respect to financial years beginning on or after 1 January 2025.
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 2 of Commission Delegated Regulation (EU) 2025/1416 (LawPlayer, data as of 2026-07-04)