On 27 July 2026, there was published in the Official Journal of the EU (OJ), Commission Implementing Regulation (EU) 2026/1757 of 20 July 2026 laying down implementing technical standards for the application of Directive 2013/36/EU of the European Parliament and of the Council with regard to third country branches reporting. The Implementing Regulation enters into force on the twentieth day following its publication in the OJ. It applies from 28 March 2027.