The Decision of the EEA Joint Committee No 211/2025 of 19 September 2025 amends Annex IX (Financial services) to the EEA Agreement. It incorporates Commission Delegated Regulation (EU) 2025/19 of 26 September 2024, which updates the taxonomy for the single electronic reporting format, into the EEA Agreement. The decision adds the indent "32025 R 0019: Commission Delegated Regulation (EU) 2025/19 of 26 September 2024 (OJ L, 2025/19, 15.1.2025)" to point 29dd of Annex IX. The text of Delegated Regulation (EU) 2025/19 in Icelandic and Norwegian shall be authentic. The decision enters into force on 20 September 2025, provided that all notifications under Article 103(1) of the EEA Agreement have been made. It will be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European Union. Stefán Haukur Jóhannesson, the President of the EEA Joint Committee, signed the decision in Brussels. The ELI identifier for the regulation is http://data.europa.eu/eli/reg_del/2025/19/oj, and the ELI identifier for the decision is http://data.europa.eu/eli/dec/2026/24/oj.
Key Entities Referenced
EEA Agreement: The Agreement on the European Economic Area, the primary agreement being amended.
Annex IX (Financial services): Specific annex of the EEA Agreement concerning financial services that this decision amends.
Commission Delegated Regulation (EU) 2025/19: A regulation amending regulatory technical standards on electronic reporting that is being incorporated into the EEA Agreement.
EEA Joint Committee: The committee responsible for making decisions related to the EEA Agreement.
Commission Delegated Regulation (EU) 2019/815: Delegated regulation regarding the European Single Electronic Format (ESEF).
Official Journal EN
of the European Union L series
2026/24 15.1.2026
DECISION OF THE EEA JOINT COMMITTEENo 211/2025
of 19 September 2025
amending Annex IX (Financial services) to the EEA Agreement [2026/24]
THE EEA JOINT COMMITTEE,
Having regard to the Agreement on the European Economic Area (“the EEA Agreement”), and in particular Article 98
thereof,
Whereas:
(1) Commission Delegated Regulation (EU) 2025/19 of 26 September 2024 amending the regulatory technical standards
laid down in Delegated Regulation (EU) 2019/815 as regards the 2024 update of the taxonomy for the single
electronic reporting format(1)is to be incorporated into the EEA Agreement.
(2) Annex IX to the EEA Agreement should therefore be amended accordingly,
HAS ADOPTED THIS DECISION:
Article 1
The following indent is added in point 29dd (Commission Delegated Regulation (EU) 2019/815) of Annex IX to the EEA
Agreement:
‘— 32025 R 0019: Commission Delegated Regulation (EU) 2025/19 of 26 September 2024 (OJ L, 2025/19,
15.1.2025).’
Article 2
The text of Delegated Regulation (EU) 2025/19 in the Icelandic and Norwegian languages, to be published in the EEA
Supplement to the Official Journal of the European Union, shall be authentic.
Article 3
This Decision shall enter into force on 20 September 2025, provided that all the notifications under Article 103(1) of the
EEA Agreement have been made(*).
Article 4
This Decision shall be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European
Union.
Done at Brussels, 19 September 2025.
For the EEA Joint Committee
The President
Stefán Haukur JÓHANNESSON
(1) OJ L, 2025/19, 15.1.2025, ELI: http://data.europa.eu/eli/reg_del/2025/19/oj.
(*) No constitutional requirements indicated.
ELI: http://data.europa.eu/eli/dec/2026/24/oj 1/1