ESEF Announcement


The European Single Electronic Format (ESEF) is a regulation announced by the European Securities and Markets Authority (ESMA) that requires European listed companies to submit their annual financial reports starting January 1, 2020 in Inline XBRL format. All companies in the European Union (EU) region are required to comply with this mandate for their 2020 annual reports. However, due to the pandemic, member countries have been allowed to delay the implementation of the mandate. ESEF Resources

Inline XBRL or iXBRL is a business reporting framework enabling machine-readable tags to be embedded in a human-readable document. This increases transparency and accuracy of financial data, and makes it comparable across companies and sectors.

ESMA Official Announcement

ESEF Taxonomy


A taxonomy is a dictionary of concepts issued by a regulator that all issuers are required to use.

Based on the IFRS taxonomy, ESMA has issued a taxonomy called the ESEF taxonomy, that all issuers in the EU are required to use for creating their annual reports in the iXBRL format. ESEF taxonomies for 2019 and 2020 are given below in the 23 official EU languages.

Transparency in data reporting

2019 ESEF TAXONOMY

Transparency in data reporting

2020 ESEF TAXONOMY

Regulatory Technical Standards


Regulatory Technical Standards (RTS) are ESMA-defined rules delineating guidelines, requirements and specifications of annual reports that need to be submitted in the iXBRL format.

RTS Published On ESMA Website

Useful Resources To Get You Started With ESEF


Right from the conception of ESEF, IRIS has been publishing literature meant to guide people and organizations on XBRL and allied fields. We do this through many channels including blog posts and eBooks among other things. Here’s a list of links that may help you on your XBRL journey.

Educational Webinars


IRIS has conducted many educational webinars around the ESEF mandate and the importance of getting it right. The impact that this mandate has on the finance function in an organization, on investor relations and on overall quality of annual reports, are just a few of the things that have been explored in these discussions. These webinars may prove to be a good source of learning for people or institutions interested in ESEF and allied fields of enquiry. They can be accessed using the links provided below.

Country Wise ESEF Delay Announcements


Due to the economic disruption brought on by the pandemic, it was decided that EU member states would have the option to delay the filing of their annual reports by a year. Consequently, a number of EU states have decided to opt for this postponement. The list of countries along with official announcements pertaining to ESEF implementation can be found below.

S. No. Country Delay Status Details
1 Austria To be announced
2 Belgium Postponed until January 1, 2022 29 January 2021
3 Bulgaria Postponed until January 1, 2022 27 January 2021
4 Croatia Postponed until January 1, 2022 05 February 2021
5 Cyprus Postponed until January 1, 2022 28 January 2021
6 Czech Republic To be announced
7 Denmark Postponed until January 1, 2022 22 February 2021
8 Estonia Postponed until January 1, 2022 4 March 2021
9 Finland Postponed until January 1, 2022 21 December 2020
10 France Postponed until January 1, 2022 05 February 2021
11 Germany No delay 17 June 2020
12 Greece Postponed until January 1, 2022 29 January 2021
13 Great Britain Postponed until January 1, 2022 05 November 2020
14 Hungary Postponed until January 1, 2022 16 February 2021
15 Iceland To be announced
16 Ireland Postponed until January 1, 2022 27 January 2021
17 Italy Postponed until January 1, 2022 02 March 2021
18 Latvia Postponed until January 1, 2022 11 December 2020
19 Lithuania Postponed until January 1, 2022 25 January 2021
20 Luxembourg Postponed until January 1, 2022 10 February 2021
21 Malta Postponed until January 1, 2022 03 February 2021
22 Netherlands Postponed until January 1, 2022 26 January 2021
23 Norway To be announced
24 Poland Postponed until January 1, 2022 15 December 2020
25 Portugal Postponed until January 1, 2022 27 January 2021
26 Romania Postponed until January 1, 2022 28 February 2021
27 Slovakia Postponed until January 1, 2022 10 February 2021
28 Slovenia To be announced
29 Spain Postponed until January 1, 2022 12 February 2021
30 Sweden Postponed until January 1, 2022 22 January 2021
Last updated: 8th March 2021

Contact Us


IRIS has been involved with XBRL implementations across 40+ countries for over 15 years. With over 5 million filings and counting, you can rest assured that your filing is in the safest hands with us. Thanks in part to our highly experienced XBRL domain experts, we are always available to help you get started with ESEF. Contact us for a free consultation using the form below or talk to us directly over email or phone.

ESEF Resources

ESEF Resources

ESEF Resources

ESEF Resources