Commission Delegated Regulation (EU) 2026/73 Article 4

Entry into force and application

Article 4

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 2026. Undertakings may, however, apply Delegated Regulations (EU) 2021/2178, (EU) 2021/2139 and (EU) 2023/2486 as applicable on 31 December 2025 for the financial year that starts between 1 January and 31 December 2025.

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Other provisions in Commission Delegated Regulation (EU) 2026/73

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 4 of Commission Delegated Regulation (EU) 2026/73 (LawPlayer, data as of 2026-07-04)

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