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TaxonomyCalendarEU

EU Taxonomy Regulation deadlines and compliance calendar

A calendar for EU Taxonomy Article 8 reporting, environmental objective application dates, and the rules that apply from 1 January 2026.

Use it to assign eligibility, alignment, KPI, GAR, and evidence work to the correct financial year and publication cycle.

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Author
Sorena AI
Published
May 9, 2026
Updated
Jul 24, 2026
Sections
5

Structured answer sets in this page tree.

Primary sources
10

Cited legal and guidance references.

Publication metadata
Sorena AI
Published May 9, 2026
Updated Jul 24, 2026
Overview

Build the EU Taxonomy calendar around the financial year being reported, the undertaking's reporting status, and the delegated-act version selected for that year. The main legal anchors are the Taxonomy Regulation's 2022 and 2023 objective dates, the reporting phases, and Commission Delegated Regulation (EU) 2026/73, which applies from 1 January 2026 but preserves an option to use the rules in force on 31 December 2025 for a financial year beginning in 2025.

Section 1

Calendar anchors from Regulation (EU) 2020/852

Article 27 of Regulation (EU) 2020/852 sets the first calendar anchors. Articles 4, 5, 6 and 7 and (1), (2) and (3) apply from 1 January 2022 for climate change mitigation and climate change adaptation, and from 1 January 2023 for the other four environmental objectives.

These are application dates for the Regulation's transparency provisions by objective. They do not replace the separate effective and application dates in the delegated acts that define activities, technical screening criteria, KPI methods, and templates.

  • 1 January 2022: the cited provisions apply for climate change mitigation and climate change adaptation.
  • 1 January 2023: the same provisions apply for sustainable use and protection of water and marine resources, transition to a circular economy, pollution prevention and control, and protection and restoration of biodiversity and ecosystems.
  • At the start of each reporting cycle, record the financial year, publication year, reporting entity, applicable reporting regime, and delegated-act versions.
  • Before calling an activity , confirm that an applicable delegated act describes the activity. Eligibility alone does not establish Taxonomy alignment.
Sources for this answer
Regulation (EU) 2020/852 (Taxonomy Regulation)
Article 27(2) sets the 1 January 2022 and 1 January 2023 application dates for Articles 4-7 and Article 8(1)-(3), divided by environmental objective.
Regulation (EU) 2020/852 Official Journal version
Official Journal version of the Taxonomy Regulation, including Articles 3, 8, 9, 21, 22, and 27.
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Section 2

Article 8 reporting phases for non-financial and financial undertakings

The original Article 10 transition in Delegated Regulation (EU) 2021/2178 limited non-financial undertakings' 2022 disclosures to and Taxonomy non-eligible proportions of turnover, CapEx, and OpEx plus specified qualitative information. Their full KPI disclosures applied from 1 January 2023.

Financial undertakings had a longer transitional phase through 31 December 2023, followed by their KPI disclosures from 1 January 2024. Delegated Regulation (EU) 2026/73 later moved Sections 1.2.3 and 1.2.4 of Annex V, covering the credit-institution fees-and-commission and trading-book KPIs, to 1 January 2028.

  • Historical 2022 non-financial reporting: eligible and non-eligible turnover, CapEx, and OpEx proportions plus the information specified by Article 10(2).
  • From 1 January 2023: non-financial undertaking KPIs and accompanying information under Annexes I and II.
  • Historical 2022-2023 financial reporting: the transitional information specified by Article 10(3).
  • From 1 January 2024: financial undertaking KPIs and accompanying information under the applicable annexes, subject to later amendments.
  • From 1 January 2028: Sections 1.2.3 and 1.2.4 of Annex V apply to credit institutions.
Sources for this answer
Commission Delegated Regulation (EU) 2021/2178 (Disclosures Delegated Act)
Article 10 sets the original transitional disclosures and the 1 January 2023 and 1 January 2024 KPI start dates for non-financial and financial undertakings.
Commission Notice on Article 8 Disclosures Delegated Act
Non-binding Commission interpretation of implementation questions under the Disclosures Delegated Act.
Commission Delegated Regulation (EU) 2026/73
Article 1(8) moves Sections 1.2.3 and 1.2.4 of Annex V to 1 January 2028.
Section 3

Rules applying from 1 January 2026

Commission Delegated Regulation (EU) 2026/73 applies from 1 January 2026. For a financial year that began during 2025, an undertaking may instead apply Delegated Regulations (EU) 2021/2178, 2021/2139, and 2023/2486 as they stood on 31 December 2025. The reporting file should record that choice and use one coherent set of rules, criteria, and templates.

The amendment permits specified activities below a cumulative 10% threshold to be omitted from eligibility and alignment assessment. For non-financial undertakings, the tests are applied separately to the denominators of the turnover, CapEx, and, where relevant, OpEx KPIs. Amounts omitted under the relief must still be reported separately as non-material. OpEx may also be left unassessed when it is not material to the business model, provided the undertaking discloses the denominator and explains why it is not material.

Until 31 December 2027, a financial undertaking that makes no claim under Articles 3 and 9 that its activities are associated with the Taxonomy may use the standard management-report statement in Article 7(9) instead of applying most of Articles 2-8 of the Disclosures Delegated Act. The option applies only when the undertaking meets that no-claim condition.

  • For 2025 financial years reported in 2026: document whether the undertaking uses the amended rules or the rules applicable on 31 December 2025.
  • When using a 10% assessment relief: calculate the threshold against the denominator specified for that KPI, retain the calculation, and report the omitted amount separately as non-material.
  • For an OpEx business-model materiality conclusion: retain the basis for the conclusion, the disclosed denominator, and the required explanation.
  • For a financial undertaking using Article 7(9): confirm that it makes no Taxonomy association claim, use the prescribed statement, and schedule a review before the option ends on 31 December 2027.
  • For 2028 planning: add implementation and control testing for Annex V Sections 1.2.3 and 1.2.4 before their 1 January 2028 application date.
Sources for this answer
Commission Delegated Regulation (EU) 2026/73
Binding amendment. Articles 1 and 4 establish the 10% assessment relief, separate non-material reporting, the financial-undertaking no-claim option through 31 December 2027, the 1 January 2028 KPI date, application from 1 January 2026, and the choice available for financial years beginning in 2025.
Commission Notice C/2026/2558 on the amended Disclosures Delegated Act
Non-binding Commission guidance on applying the Disclosures Delegated Act after the 2026/73 amendments, including reporting timing and the new simplifications.
Section 4

Delegated-act update checks to place before each reporting lock

Include a formal delegated-act check before source data is frozen. Commission Delegated Regulation (EU) 2023/2485 added technical screening criteria for additional climate mitigation and adaptation activities. It applies from 1 January 2024, except the specified Appendix C changes that apply from 1 January 2025.

Delegated Regulation (EU) 2023/2486 established criteria for the four non-climate objectives and amended the Disclosures Delegated Act. Regulation (EU) 2024/3215 corrected errors in specified non-English language versions of the Climate Delegated Act; Article 1 states that it does not concern the English version. Regulation (EU) 2026/73 then amended disclosure content, templates, and parts of the DNSH criteria. The calendar must identify the language and legal version actually used.

  • Before data freeze: record the current consolidated Climate, Environmental, and Disclosures Delegated Act versions used by the reporting workbook.
  • Before management approval: document whether activity additions, Appendix C changes, 2026 simplifications, or language-version corrections affect the activity register or calculations.
  • Before assurance or audit handoff: keep a versioned source list with the delegated act, annex, appendix, activity description, evidence owner, and reporting-rule choice.
  • After publication: schedule a watch item for binding amendments, corrections, and consolidated EUR-Lex updates. Label Commission notices as interpretative guidance rather than binding legislation.
Sources for this answer
Commission Delegated Regulation (EU) 2023/2485
Adds climate mitigation and adaptation activities and applies from 1 January 2024, with specified Appendix C amendments applying from 1 January 2025.
Commission Delegated Regulation (EU) 2023/2486
Establishes technical screening criteria for the four non-climate objectives and amends Delegated Regulation (EU) 2021/2178 for related disclosures.
Commission Delegated Regulation (EU) 2024/3215
Corrects energy-efficiency-class errors in specified language versions of Delegated Regulation (EU) 2021/2139; Article 1 does not concern the English version.
Commission Delegated Regulation (EU) 2026/73
Amends the Disclosures, Climate, and Environmental Delegated Acts and applies from 1 January 2026, subject to its financial-year 2025 option.
Section 5

Evidence tasks the calendar should assign

Name the evidence due at each gate. For a non-financial undertaking, the file will normally include the eligibility register, alignment assessment, turnover, CapEx, and OpEx KPI support, qualitative disclosures, any CapEx plan evidence, and any 2026 materiality-relief calculation used.

For a financial undertaking, separate and other KPI calculations from counterparty data collection, denominator-scope decisions, and any Article 7(9) no-claim decision. Label every task with both the financial year covered and the intended publication date so a 2025 financial year reported in 2026 is not mistaken for a 2026 financial year.

  • Activity register before KPI calculation: map each activity to the delegated act that describes it, or record it as non-eligible or omitted under a cited relief.
  • Alignment file before sign-off: trace substantial contribution, DNSH, minimum safeguards, and technical screening criteria to the legal version used.
  • KPI workbook before financial-statement tie-out: reconcile turnover, CapEx, OpEx, , or another applicable KPI to the reporting period, denominator, and reporting currency required by the delegated act.
  • Disclosure memo before publication: record the rule-set choice, materiality relief, calculation changes, CapEx plan changes, data limitations, and judgments that affect comparison with the prior year.
Sources for this answer
Commission Delegated Regulation (EU) 2021/2178 (Disclosures Delegated Act)
Specifies KPI calculation, reporting-period coverage, templates, and accompanying qualitative information.
Regulation (EU) 2020/852 (Taxonomy Regulation)
Article 3 sets the four cumulative conditions for an environmentally sustainable economic activity: substantial contribution, DNSH, minimum safeguards, and compliance with technical screening criteria.
EU Taxonomy for sustainable activities
Commission navigation page for EU Taxonomy legislation, delegated acts, notices, and implementation tools.
Primary sources

References and citations

Commission Delegated Regulation (EU) 2023/2485
eur-lex.europa.eu
Referenced sections
  • Adds climate mitigation and adaptation activities and applies from 1 January 2024, with specified Appendix C amendments applying from 1 January 2025.
Commission Delegated Regulation (EU) 2023/2486
eur-lex.europa.eu
Referenced sections
  • Establishes technical screening criteria for the four non-climate objectives and amends Delegated Regulation (EU) 2021/2178 for related disclosures.
Commission Delegated Regulation (EU) 2024/3215
eur-lex.europa.eu
Referenced sections
  • Corrects energy-efficiency-class errors in specified language versions of Delegated Regulation (EU) 2021/2139; Article 1 does not concern the English version.
Commission Delegated Regulation (EU) 2026/73
eur-lex.europa.eu
Referenced sections
  • Amends the Disclosures, Climate, and Environmental Delegated Acts and applies from 1 January 2026, subject to its financial-year 2025 option.
Regulation (EU) 2020/852 (Taxonomy Regulation)
eur-lex.europa.eu
Referenced sections
  • Article 3 sets the four cumulative conditions for an environmentally sustainable economic activity: substantial contribution, DNSH, minimum safeguards, and compliance with technical screening criteria.
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