Under Article 16(2) of Directive 89/666/EC, Member States are required to stipulate that the provisions referred to in paragraph 1 shall apply from 1 January 1993 and, with regard to accounting documents, shall apply for the first time to annual accounts for the financial year beginning on 1 January 1993 or during 1993.
Faoi Airteagal 16(2) de Threoir 89/666/CE, ceanglaítear ar na Ballstáit a shonrú go mbeidh feidhm ag na forálacha dá dtagraítear i mir 1 ón 1 Eanáir 1993 agus, maidir le doiciméid chuntasaíochta, beidh feidhm acu den chéad uair maidir le cuntais bhliantúla don bhliain airgeadais dar tús an 1 Eanáir 1993 nó le linn 1993.