2025 update of the mandatory electronic format for financial reports of EU-listed companies
18 Mar 2026Effective: 01 Jan 2026123 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.
Detailed analysis
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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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