What EU ESEF Regulation 2019/815 - European Single Electronic Format iXBRL Tagging and Annual Financial Report Digital Submission requires
Commission Delegated Regulation (EU) 2019/815 on the European Single Electronic Format (ESEF) was published on 17 December 2019 and became mandatory for financial years beginning on or after 1 January 2020 for issuers whose securities are admitted to trading on an EU regulated market; the Regulation implements Article 4(7) of the Transparency Directive 2013/50/EU which required the European Securities and Markets Authority (ESMA) to develop a single electronic format for annual financial reports; ESEF mandates that annual financial reports filed with the official mechanism in each EU member state must be prepared in Inline XBRL (iXBRL) format - a machine-readable format that embeds XBRL tags within a human-readable HTML document; the tagging must use the ESMA ESEF XBRL Taxonomy (an extension of the IFRS Foundation's IFRS Taxonomy) with three phases of implementation: Phase 1 (financial years beginning on or after 1 January 2020) - consolidated IFRS financial statements primary financial statements tagged in iXBRL; Phase 2 (financial years beginning on or after 1 January 2022) - all notes to the consolidated financial statements also tagged; Phase 3 (financial years beginning on or after 1 January 2024) - non-IFRS financial information including ESG disclosures to be tagged under ESRS (European Sustainability Reporting Standards); ESMA publishes updated versions of the ESEF Taxonomy annually; the ESEF Reporting Manual is published by ESMA as non-binding guidance on tagging methodology.
Pillar: Workflow Automation · Authority: European Securities and Markets Authority (ESMA); European Commission; National Competent Authorities (NCAs) per member state (e.g., AFM Netherlands, BaFin Germany, AMF France, FCA UK pre-Brexit) · Version: 1.0.0 · Last updated:
Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32019R0815
SHA-256 integrity: 45d3a1d6d68d1005cc6aa7dff1f44bf1db160527907cc866704d3faa56f9c1ab
Primary Citations — 5 traced to source
- Articles 3-6 (ESEF mandatory requirements for annual financial reports, iXBRL format, Taxonomy tagging obligations), Article 8 (XBRL Report Package format), Article 9 (entry into force, financial years beginning on or after 1 January 2020) — Commission Delegated Regulation (EU) 2019/815 on the European Single Electronic Format (ESEF) - EUR-Lex
- Chapter 3 (tagging of primary financial statements - element selection, extension taxonomy, anchoring requirements), Chapter 4 (tagging of notes to financial statements - block text tags, quantitative fact tags), Chapter 5 (XBRL Report Package structure, OAM submission procedure), Appendix A (minimum required tags per IFRS standard) — ESMA ESEF Reporting Manual v4.0 - European Securities and Markets Authority
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