New EU information reporting obligations 2026: what companies must do

Key data

If your company is subject to periodic reporting obligations to the European Commission, this change affects you directly. The Implementing Regulation (EU) 2026/1807, published on 27 July 2026 and entering into force on 24 July 2026, modifies Regulation 2022/2299—the framework governing periodic information reporting obligations to the Commission—by introducing new data categories and adjusting existing ones.

This is not a minor formal change: affected companies will need to review their internal compliance systems, update data collection procedures, and ensure their reports comply with the new requirements before the application date. The risk of not doing so is real: non-compliance can result in administrative consequences or sanctions under the sectoral regulations applicable to each entity.

What does this regulation establish?

Regulation 2022/2299 established the framework of periodic information reporting obligations that certain companies and entities must comply with before the European Commission. The new Regulation (EU) 2026/1807 modifies it in two specific dimensions:

The specific changes in data categories are set out in the modified annexes of the Regulation. The compliance officers of each entity must review these annexes in detail to identify exactly what new data must be reported and what adjustments affect existing reports.

Economic and operational impact

The impact of this regulation is primarily operational and compliance-related. This is not a new tax or regulated direct cost, but an administrative burden that can translate into relevant internal costs depending on the size and complexity of the affected entity:

• Review of internal procedures: Entities will need to allocate human and technical resources to analyze what changes in their reporting obligations.
• System updates: Data management and compliance systems will need to be adapted to capture and present the new information categories required.
• Risk of sanctions: Non-compliance with reporting obligations can result in administrative consequences or sanctions under the sectoral regulations applicable to each entity. The regulation does not set a specific sanction amount, as this depends on the sectoral regime of each company.
• Tight deadlines: Entry into force is 24 July 2026, so the adaptation margin is immediate for those who have not yet begun the review.

The actual cost of adaptation will depend on how many new categories affect each entity and the maturity of their current compliance systems. Organizations with more automated reporting processes will have a more agile adaptation; those operating with manual processes should expect greater effort.

Who does it affect?

This regulation affects all companies and entities that have periodic information reporting obligations to the European Commission under the framework of Regulation 2022/2299. In practice, this includes profiles such as:

• Companies in sectors regulated at European level with reporting obligations to the Commission.
• Financial entities, insurers and other operators subject to European supervision that report periodic data.
• Public bodies and entities with information obligations to EU institutions.
• Business groups with subsidiaries in several member states that consolidate reports to the Commission.
• Compliance officers and chief financial officers (CFOs) of any organization already reporting under Regulation 2022/2299.

If your company was already subject to Regulation 2022/2299, Regulation 2026/1807 affects you directly. If you are unsure whether your entity has these obligations, the starting point is to review the annexes of Regulation 2022/2299 and its amendments.

Practical example

Imagine a financial sector company that was already reporting quarterly to the European Commission under Regulation 2022/2299. Its compliance team had configured a standard process to collect and send the data required in the annexes of that regulation.

With the entry into force of Regulation (EU) 2026/1807 on 24 July 2026, this company must:

1. Review the modified annexes to identify what new data categories are added to its report and what existing categories have been adjusted.
2. Update its internal data collection system to capture the new required information.
3. Train the team responsible for reporting on the specific changes.
4. Ensure that the next periodic report already incorporates the new requirements, thus avoiding possible administrative consequences or sanctions under its sectoral regulations.

If this company does not act quickly, its next report could be incomplete or incorrect according to the new standards, with the consequent risk of sanctions.

What should companies do now?

1. Confirm if you are affected: Verify if your company was already subject to Regulation 2022/2299. If so, Regulation 2026/1807 applies to you from 24 July 2026.
2. Review the modified annexes: Compliance officers must analyze in detail the annexes of Regulation 2026/1807 to identify exactly what new data categories must be reported and what adjustments affect existing categories.
3. Update internal procedures: Adapt the processes for data collection, validation and reporting to the new requirements before the next reporting cycle.
4. Update technological systems: If reports are managed with digital tools or ERP, ensure that fields and data categories reflect the new requirements.
5. Document the changes: Leave traceability of the adaptations made, both for internal audits and for possible inspections by the Commission or national authorities.
6. Consult with a European compliance expert: If the review of the annexes raises doubts about the specific scope of the new obligations, it is advisable to seek specialized advice to avoid non-compliance with administrative consequences or sanctions.

Official source

Consult complete regulation in official source

Disclaimer: This article is for informational purposes only and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://eur-lex.europa.eu/./legal-content/AUTO/?uri=OJ:L_202601807