Corporate & Business DOUE Importance: 5/10

2025 update of the mandatory electronic format for financial reports of EU-listed companies

18 Mar 2026 Effective: 01 Jan 2026 9 views
Who is affected:
Companies listed on regulated EU markets required to submit financial reports in ESEF format

Summary

The EU updates the XBRL taxonomy for the electronic submission of annual financial reports. It affects listed companies that must adapt their reporting systems to the new standard.

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This Delegated Regulation amends Regulation (EU) 2019/815, updating the taxonomy of the European Single Electronic Format (ESEF) for financial years beginning in 2025. Companies listed on regulated markets in the EU must tag their financial statements in XBRL in accordance with the new taxonomy. The changes include upd…

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Full official title

OJ:L_202600283: Reglamento Delegado (UE) 2026/283 de la Comisión, de 12 de diciembre de 2025, por el que se modifican las normas técnicas de regulación establecidas en el Reglamento Delegado (UE) 2019/815 en lo que respecta a la actualización de 2025 de la taxonomía para el formato electrónico único de presentación de información

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Affected sectors

SMEs Technology

Categories

Tax & Revenue Labour & Employment Corporate & Business Data Protection Social Security European Regulations Grants & Subsidies Other Regulations Public Sector Education Energy Agriculture & Fisheries Real Estate

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