15 Nov When do I need to file ESEF?
An issuer must make public its annual financial report at the latest four months after the end of each financial year. In the UK this applies to account periods beginning from January 2021. Originally it was set to be implemented for accounting periods beginning January 2020, but because of covid, it was delayed by 12 months. Companies can elect to make a voluntary submission for their 2020 accounts. Although this is not necessary, it is good practice to ensure you understand the new filing regulations when they are mandatory.