1.Operational programmes shall be implemented in annual periods running from 1 January to 31 December.
2.Operational programmes approved by 15 December shall be implemented from 1 January of the following year.
The implementation of programmes approved after 15 December shall be postponed for one year.
3.By way of derogation from paragraph 2, where the third subparagraph of Article 33(2) or the second subparagraph of Article 34(1) of Delegated Regulation (EU) 2017/891 applies, the implementation of operational programmes approved in accordance with those provisions shall start not later than 31 January following their approval.