On  30 May 2019, there was published in the Official Journal of the EU,  Commission Delegated Regulation (EU) 2018/815 of 17 December 2018 supplementing the Transparency Directive with regard to RTS on the specification of a single electronic reporting format.

The Commission Delegated Regulation specifies the single electronic reporting format, as referred to in Article 4(7) of the TD, to be used for the preparation of annual financial reports by issuers.