---
title: "EU Taxonomy deadlines and Article 8 compliance calendar"
canonical_url: "https://www.sorena.io/artifacts/eu/taxonomy-regulation/deadlines-and-compliance-calendar"
source_url: "https://www.sorena.io/artifacts/eu/taxonomy-regulation/deadlines-and-compliance-calendar"
author: "Sorena AI"
description: "cited EU Taxonomy calendar for Article 8 reporting phases, environmental objective application dates, delegated-act updates, and evidence review gates."
published_at: "2026-05-09"
updated_at: "2026-05-27"
keywords:
  - "EU Taxonomy deadlines"
  - "Article 8 reporting calendar"
  - "EU Taxonomy compliance calendar"
  - "taxonomy eligibility"
  - "taxonomy alignment"
  - "Disclosures Delegated Act"
  - "Green Asset Ratio"
  - "Regulation EU 2020/852"
  - "Delegated Regulation EU 2021/2178"
  - "EU Taxonomy"
  - "EU Taxonomy Regulation"
  - "Article 8"
---
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# EU Taxonomy deadlines and Article 8 compliance calendar

cited EU Taxonomy calendar for Article 8 reporting phases, environmental objective application dates, delegated-act updates, and evidence review gates.

*Taxonomy* *Calendar* *EU*

## EU Taxonomy Regulation deadlines and compliance calendar

A cited calendar for EU Taxonomy Article 8 reporting, environmental objective application dates, and delegated-act update checks.

Use it to plan eligibility, alignment, KPI, GAR, and evidence refresh work before annual sustainability reporting is locked.

EU Taxonomy calendar work is not a generic project plan. It has to connect Regulation (EU) 2020/852 application dates, the Article 8 Disclosures Delegated Act reporting phases, and later delegated-act amendments to the finance, sustainability, legal, and audit evidence cycle.

## Calendar anchors from Regulation (EU) 2020/852

Start the calendar with the application dates in Article 27 of the Taxonomy Regulation. Articles 4, 5, 6 and 7 and Article 8(1), (2) and (3) apply from 1 January 2022 for the climate change mitigation and climate change adaptation objectives, and from 1 January 2023 for the other four environmental objectives.

That split matters because a reporting calendar should separate climate-only checks from later checks covering 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.

- 1 January 2022: apply the Taxonomy Regulation disclosure framework for the climate change mitigation and climate change adaptation objectives.
- 1 January 2023: extend the Taxonomy Regulation disclosure framework to the water, circular economy, pollution, and biodiversity objectives.
- Each reporting cycle should confirm which delegated acts describe the activities in scope before the team labels an activity Taxonomy-eligible.
- Do not carry forward last year's eligibility map without checking whether the relevant delegated act, appendix, or Commission notice changed.

Sources for this answer:

- [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex:32020R0852&ref=sorena.io) - Article 27 sets the 1 January 2022 and 1 January 2023 application dates for the Taxonomy Regulation disclosure framework by environmental objective group.
- [Regulation (EU) 2020/852 Official Journal version](https://eur-lex.europa.eu/eli/reg/2020/852/oj/eng?ref=sorena.io) - The Official Journal ELI version is a primary public source for the Taxonomy Regulation text.

*Recommended next step*

*Placement: after evidence section*

## Turn the EU Taxonomy calendar into audit-ready reporting evidence

This EU Taxonomy calendar helps connect Article 8 reporting phases, delegated-act update checks, KPI workbooks, and evidence owners before annual reporting is finalized.

- [Open Research Copilot](/solutions/research-copilot.md): Answer EU Taxonomy implementation questions with cited source material.
- [Discuss EU Taxonomy reporting](/contact.md): Review scope, source evidence, KPI controls, and the next reporting-cycle calendar with Sorena.

## Article 8 reporting phases for non-financial and financial undertakings

The Disclosures Delegated Act gives the practical annual-reporting sequence. For non-financial undertakings, the 2022 phase was limited to Taxonomy-eligible and Taxonomy non-eligible proportions in turnover, CapEx and OpEx plus relevant qualitative information; the non-financial KPI disclosures apply from 1 January 2023.

Financial undertakings had a longer eligibility-only phase from 1 January 2022 until 31 December 2023. Their KPI disclosures apply from 1 January 2024, while credit-institution trading-book and certain commission-and-fee KPI sections apply from 1 January 2026.

- Non-financial 2022 close: disclose eligible and non-eligible proportions for turnover, capital expenditure, operating expenditure, and the related qualitative information.
- Non-financial from 1 January 2023: disclose the KPIs and accompanying information set out in Annexes I and II of Delegated Regulation (EU) 2021/2178.
- Financial 2022-2023 close: disclose the Article 10 transitional eligibility information required for financial undertakings.
- Financial from 1 January 2024: disclose the financial undertaking KPIs and accompanying information set out in the relevant annexes.
- Credit institutions from 1 January 2026: add the trading-book and commission-and-fee KPI sections identified in Annex V.

Sources for this answer:

- [Commission Delegated Regulation (EU) 2021/2178 (Disclosures Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - Article 10 and the annexes set the phased Article 8 disclosure obligations for non-financial undertakings and financial undertakings.
- [Commission Notice on Article 8 Disclosures Delegated Act](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ%3AC_202300305&ref=sorena.io) - The Commission notice provides interpretative guidance for Taxonomy-eligible and Taxonomy-aligned reporting under Article 8.

## Delegated-act update checks to place before each reporting lock

The calendar should include a formal delegated-act check before source data is frozen. Commission Delegated Regulation (EU) 2023/2485 amended the Climate Delegated Act by adding technical screening criteria for additional climate mitigation and adaptation activities; it applies from 1 January 2024, except specified Appendix C amendments that apply from 1 January 2025.

The same control should check the Disclosures Delegated Act because Delegated Regulation (EU) 2023/2486 amends Delegated Regulation (EU) 2021/2178. If an activity list, KPI template, or annex reference changed, the calendar should trigger a controlled refresh of activity mapping, DNSH evidence, minimum-safeguards evidence, and KPI workbook formulas.

- Before data freeze: confirm the current consolidated Climate Delegated Act and Disclosures Delegated Act versions used by the reporting workbook.
- Before management approval: document whether any 2023/2485 activity additions or Appendix C changes affect the activity register.
- Before audit handoff: keep a versioned source list with the delegated act, annex, appendix, activity code, and evidence owner for each mapped activity.
- After publication: schedule a watch item for Commission notices, delegated-act corrections, and consolidated EUR-Lex updates rather than relying on static screenshots.

Sources for this answer:

- [Commission Delegated Regulation (EU) 2023/2485](https://eur-lex.europa.eu/eli/reg_del/2023/2485/oj/eng?ref=sorena.io) - The delegated act amends Delegated Regulation (EU) 2021/2139 and states its 1 January 2024 application date, with specified Appendix C amendments applying from 1 January 2025.
- [Commission Delegated Regulation (EU) 2023/2486](https://eur-lex.europa.eu/eli/reg_del/2023/2486/oj/eng?ref=sorena.io) - This delegated act updates the Disclosures Delegated Act, Delegated Regulation (EU) 2021/2178.
- [Commission Delegated Regulation (EU) 2024/3215](https://eur-lex.europa.eu/eli/reg_del/2024/3215/oj/eng?ref=sorena.io) - This delegated act is a later amendment or correction item for the technical screening criteria framework.

## Evidence tasks the calendar should assign

A useful compliance calendar should name the artifact due at each gate. For non-financial undertakings, that usually means the activity eligibility register, alignment assessment, turnover KPI support, CapEx KPI support, OpEx KPI support, qualitative disclosures, and CapEx plan evidence where a CapEx plan is used.

For financial undertakings, the calendar should distinguish GAR and other financial KPI work from the underlying counterparty data collection. The Disclosures Delegated Act requires KPI disclosures to cover the previous annual reporting period, and the first annual reporting period referenced in Article 8 was 2023.

- Activity register due before KPI calculation: map each activity to the delegated act that describes it, or mark it non-eligible.
- Alignment evidence due before sign-off: substantial contribution, DNSH, and minimum-safeguards evidence should be traceable to the applicable criteria.
- KPI workbook due before financial-statement tie-out: turnover, CapEx, OpEx, GAR, or other financial KPI figures should link to the same reporting currency and reporting period as the financial statements.
- Disclosure memo due before publication: explain calculation changes, material CapEx plan changes, and methodology judgments that affect comparability.

Sources for this answer:

- [Commission Delegated Regulation (EU) 2021/2178 (Disclosures Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - The Disclosures Delegated Act specifies KPI content, reporting-period coverage, currency consistency, and accompanying qualitative information.
- [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex:32020R0852&ref=sorena.io) - Article 3 requires an environmentally sustainable economic activity to contribute substantially, do no significant harm, comply with minimum safeguards, and meet technical screening criteria.
- [EU Taxonomy for sustainable activities](https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en?ref=sorena.io) - The Commission portal is the public navigation point for EU Taxonomy legislation, tools, and implementation materials.

## Primary sources

- [Regulation (EU) 2020/852 (Taxonomy Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex:32020R0852&ref=sorena.io) - Primary regulation for the environmental objective application dates, Article 8 disclosure obligation, and Article 3 alignment conditions.
  - Quote: "from 1 January 2022"
- [Commission Delegated Regulation (EU) 2021/2178 (Disclosures Delegated Act)](https://eur-lex.europa.eu/eli/reg_del/2021/2178/oj/eng?ref=sorena.io) - Sets the Article 8 reporting phases, non-financial and financial undertaking KPIs, GAR-related annexes, and reporting-period rules.
  - Quote: "From 1 January 2022 until 31 December 2022"
- [Commission Delegated Regulation (EU) 2023/2485](https://eur-lex.europa.eu/eli/reg_del/2023/2485/oj/eng?ref=sorena.io) - Amends the Climate Delegated Act with additional technical screening criteria and documented application timing.
  - Quote: "It shall apply from 1 January 2024"
- [Commission Delegated Regulation (EU) 2023/2486](https://eur-lex.europa.eu/eli/reg_del/2023/2486/oj/eng?ref=sorena.io) - Delegated act amending Delegated Regulation (EU) 2021/2178.
  - Quote: "amending Delegated Regulation (EU) 2021/2178"
- [Commission Notice on Article 8 Disclosures Delegated Act](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ%3AC_202300305&ref=sorena.io) - Commission interpretative notice for Taxonomy-eligible and Taxonomy-aligned reporting by undertakings under Article 8.
  - Quote: "Taxonomy-eligible and Taxonomy-aligned"
- [EU Taxonomy for sustainable activities](https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en?ref=sorena.io) - Commission portal for EU Taxonomy legislation, tools, and implementation materials.
  - Quote: "EU taxonomy for sustainable activities"

## Related Topic Guides

- [DNSH Appendix C under the EU Taxonomy: chemicals evidence FAQ](/artifacts/eu/taxonomy-regulation/faq/dnsh-appendix-c.md): Practical FAQ on EU Taxonomy DNSH Appendix C chemicals criteria, including SVHCs, CLP hazard classes, the 0.1% w/w threshold, suitable alternatives, and controlled conditions evidence.
- [EU Taxonomy 2026 simplification: what should teams do?](/artifacts/eu/taxonomy-regulation/faq/2026-simplification.md): cited FAQ on EU Taxonomy 2026 simplification, Regulation (EU) 2026/73, Article 8 reporting, DNSH evidence, and limits on unsupported claims.
- [EU Taxonomy Activity Eligibility Workflow](/artifacts/eu/taxonomy-regulation/activity-eligibility-workflow.md): Build an EU Taxonomy activity eligibility workflow that maps economic activities to delegated-act descriptions before alignment, DNSH, and Article 8 KPI reporting.
- [EU Taxonomy activity evidence packs: what to retain](/artifacts/eu/taxonomy-regulation/faq/activity-evidence-packs.md): A practical FAQ on EU Taxonomy activity evidence packs: eligibility, alignment, DNSH, minimum safeguards, KPI traceability, and cited-source review records.
- [EU Taxonomy Applicability Test for Eligibility and Alignment](/artifacts/eu/taxonomy-regulation/applicability-test.md): Test EU Taxonomy applicability by separating Article 8 reporting scope, Taxonomy eligibility, Taxonomy alignment, DNSH, minimum safeguards, and KPI evidence.
- [EU Taxonomy Article 8 disclosure templates](/artifacts/eu/taxonomy-regulation/templates.md): cited EU Taxonomy templates for Article 8 reporting, covering non-financial KPIs, financial undertaking annexes, eligibility and alignment evidence, GAR inputs, and publication checks.
- [EU Taxonomy Article 8 KPI disclosure workflow](/artifacts/eu/taxonomy-regulation/kpis-and-disclosure-workflow.md): cited workflow for EU Taxonomy Article 8 KPI disclosures, covering turnover, CapEx, OpEx, GAR dependencies, templates, contextual information, and publication checks.
- [EU Taxonomy Article 8 Scope and Reporting Entities](/artifacts/eu/taxonomy-regulation/scope-and-reporting-entities.md): Determine which financial and non-financial undertakings report under EU Taxonomy Article 8, which annexes apply, and what evidence supports the reporting boundary.
- [EU Taxonomy Article 8 Scope FAQ](/artifacts/eu/taxonomy-regulation/faq/article-8-scope.md): cited FAQ on EU Taxonomy Article 8 scope, including who reports, which KPI framework applies, and what evidence teams should retain.
- [EU Taxonomy auditor evidence: what to keep for alignment review](/artifacts/eu/taxonomy-regulation/faq/auditor-evidence.md): Practical FAQ on EU Taxonomy auditor evidence: what evidence supports eligibility, alignment, DNSH, minimum safeguards, and Article 8 KPI disclosures.
- [EU Taxonomy CapEx Plan Evidence Workflow](/artifacts/eu/taxonomy-regulation/capex-plan-evidence-workflow.md): Build an EU Taxonomy CapEx plan evidence workflow for Article 8 CapEx KPI reporting, management-body approval, milestones, amendments, allocation, and restatement controls.
- [EU Taxonomy CapEx Plan Evidence: Article 8 checklist](/artifacts/eu/taxonomy-regulation/capex-plan-evidence.md): Build evidence for EU Taxonomy CapEx plans under Article 8, Annex I Section 1.1.2.2 and the Disclosures Delegated Act.
- [EU Taxonomy CapEx Plans FAQ: Article 8 CapEx KPI](/artifacts/eu/taxonomy-regulation/faq/capex-plans.md): Practical FAQ on EU Taxonomy CapEx plans under Article 8, Annex I Section 1.1.2.2, management-body approval, timing, activity-level evidence, and KPI restatement.
- [EU Taxonomy compliance guide: eligibility, alignment and Article 8 KPIs](/artifacts/eu/taxonomy-regulation/compliance.md): Practical EU Taxonomy compliance guide for mapping eligible activities, testing alignment, collecting DNSH and minimum-safeguards evidence, and preparing Article 8 disclosures.
- [EU Taxonomy Delegated Act Change Tracker](/artifacts/eu/taxonomy-regulation/delegated-act-change-tracker.md): Track adopted and proposed EU Taxonomy delegated-act changes by source, status, affected criteria, Article 8 disclosure impact, owner, and evidence update.
- [EU Taxonomy delegated act changes: what teams should check](/artifacts/eu/taxonomy-regulation/faq/delegated-act-changes.md): FAQ on handling EU Taxonomy delegated act changes: official source checks, application dates, affected criteria, disclosures, DNSH evidence, and review records.
- [EU Taxonomy Delegated Acts Tracker](/artifacts/eu/taxonomy-regulation/delegated-acts-tracker.md): Track EU Taxonomy delegated acts by legal status, objective, reporting impact, activity scope, DNSH criteria, Article 8 disclosures, and owner follow-up.
- [EU Taxonomy DNSH and Minimum Safeguards evidence guide](/artifacts/eu/taxonomy-regulation/dnsh-and-minimum-safeguards.md): cited guide to EU Taxonomy DNSH and minimum safeguards: Article 3 alignment gates, Article 17 significant harm, Article 18 safeguards, evidence records, and KPI controls.
- [EU Taxonomy DNSH Appendix C: chemicals evidence guide](/artifacts/eu/taxonomy-regulation/dnsh-appendix-c.md): cited guide to EU Taxonomy DNSH Appendix C chemicals checks, including SVHC thresholds, alternatives, controlled conditions, and evidence records.
- [EU Taxonomy Eligibility vs Alignment](/artifacts/eu/taxonomy-regulation/taxonomy-eligibility-vs-alignment.md): Compare EU Taxonomy eligibility and alignment under Article 8: what each term means, what evidence is needed, which KPIs are affected, and why eligibility is not proof of sustainability.
- [EU Taxonomy Eligibility vs Alignment Explained](/artifacts/eu/taxonomy-regulation/taxonomy-eligibility-vs-alignment-explained.md): Explain EU Taxonomy eligibility and alignment under Article 8, the Disclosures Delegated Act, Article 3, technical screening criteria, DNSH, and safeguards.
- [EU Taxonomy eligibility vs alignment: what is the difference?](/artifacts/eu/taxonomy-regulation/faq/eligibility-vs-alignment.md): Eligibility means an activity is covered by Taxonomy delegated acts; alignment means it also meets Article 3 conditions, technical screening criteria, DNSH, and minimum safeguards.
- [EU Taxonomy FAQ: eligibility, alignment, DNSH, safeguards, and Article 8](/artifacts/eu/taxonomy-regulation/faq.md): EU Taxonomy FAQ hub for eligibility, alignment, technical screening criteria, DNSH, minimum safeguards, Article 8 KPIs, delegated acts, and evidence records.
- [EU Taxonomy Financial KPIs and Green Asset Ratio (GAR) FAQ](/artifacts/eu/taxonomy-regulation/faq/financial-kpis-and-gar.md): FAQ on EU Taxonomy Article 8 financial undertaking KPIs, credit institution Green Asset Ratio (GAR), reporting dates, exclusions, and qualitative disclosures.
- [EU Taxonomy GAR and financial undertaking KPIs](/artifacts/eu/taxonomy-regulation/gar-and-financial-undertaking-kpis.md): cited guide to EU Taxonomy Article 8 financial undertaking KPIs, including GAR, asset manager KPIs, investment firm KPIs, insurance KPIs, exclusions, and reporting evidence.
- [EU Taxonomy GAR KPI workflow for credit institutions](/artifacts/eu/taxonomy-regulation/gar-kpi-workflow.md): cited workflow for preparing EU Taxonomy Green Asset Ratio (GAR) KPI disclosures under Article 8 and the Disclosures Delegated Act.
- [EU Taxonomy minimum safeguards FAQ: Article 18 evidence](/artifacts/eu/taxonomy-regulation/faq/minimum-safeguards.md): FAQ on EU Taxonomy minimum safeguards under Article 18: who must comply, which OECD, UNGP, ILO and human-rights evidence to keep, and common reporting mistakes.
- [EU Taxonomy Minimum Safeguards: Article 18 and evidence](/artifacts/eu/taxonomy-regulation/minimum-safeguards.md): Understand how Article 18 minimum safeguards fit into EU Taxonomy alignment, which international standards they reference, and what evidence supports the assessment.
- [EU Taxonomy non-financial KPIs: turnover, CapEx and OpEx](/artifacts/eu/taxonomy-regulation/faq/non-financial-kpis.md): Article 8 FAQ for non-financial undertakings reporting EU Taxonomy turnover, CapEx and OpEx KPIs, with evidence and source checks.
- [EU Taxonomy Penalties and Fines: Article 22 Disclosure Risk](/artifacts/eu/taxonomy-regulation/penalties-and-fines.md): Understand where EU Taxonomy penalty exposure starts: Article 22 measures and penalties for Articles 5, 6, and 7 financial product disclosures, with practical evidence controls.
- [EU Taxonomy Regulation Checklist for Eligibility and Alignment](/artifacts/eu/taxonomy-regulation/checklist.md): A cited EU Taxonomy checklist for mapping eligible activities, testing alignment, documenting DNSH and minimum safeguards, and preparing Article 8 KPI disclosures.
- [EU Taxonomy Regulation requirements: eligibility, alignment, KPIs](/artifacts/eu/taxonomy-regulation/requirements.md): Understand the core EU Taxonomy requirements: Article 3 alignment tests, eligible activities, DNSH, minimum safeguards, Article 8 KPIs, and evidence to keep.
- [EU Taxonomy screening criteria and documentation guide](/artifacts/eu/taxonomy-regulation/screening-criteria-and-documentation.md): How to document EU Taxonomy eligibility, alignment, technical screening criteria, DNSH, minimum safeguards, and Article 8 KPI disclosures without overstating the evidence.
- [EU Taxonomy Six Environmental Objectives | Article 9 FAQ](/artifacts/eu/taxonomy-regulation/faq/six-environmental-objectives.md): Plain-English FAQ on the six EU Taxonomy environmental objectives in Article 9 and how teams should map activities, DNSH checks, safeguards, and evidence.
- [EU Taxonomy vs CSRD: Article 8 Reporting Comparison](/artifacts/eu/taxonomy-regulation/taxonomy-vs-csrd.md): Compare EU Taxonomy Article 8 disclosures with CSRD sustainability reporting scope, evidence, KPIs, assurance, and reuse limits using official EU Taxonomy sources.
- [EU Taxonomy vs SFDR: Scope, KPIs, and Evidence](/artifacts/eu/taxonomy-regulation/taxonomy-vs-sfdr.md): Compare the EU Taxonomy and the SFDR link points that appear in Taxonomy materials: activity classification, Article 8 KPIs, product disclosures, data reuse, and evidence limits.


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