ESMA Publishes 2025 ESEF XBRL Taxonomy Files and Conformance Suite
Summary
ESMA has published the 2025 European Single Electronic Format (ESEF) XBRL taxonomy files and an updated ESEF Conformance Suite. The 2025 taxonomy incorporates IFRS 18 (effective 1 January 2027, early application permitted) and includes dual entry points allowing issuers to report under either IAS 1 or IFRS 18. ESMA does not plan to amend the ESEF RTS or taxonomy in 2026, providing regulatory stability ahead of the IFRS 18 transition.
“These materials support issuers and software vendors in preparing 2026 IFRS consolidated financial statements using the most up-to-date ESEF format.”
What changed
ESMA released the 2025 ESEF taxonomy files and conformance suite, reflecting the introduction of IFRS 18 Presentation and Disclosure in Financial Statements. The taxonomy provides two entry points, enabling issuers to report under either IAS 1 or the new IFRS 18 standard, facilitating early preparation for the 1 January 2027 effective date. ESMA confirmed no further amendments to the ESEF RTS or taxonomy are planned for 2026.
Issuers of IFRS consolidated financial statements and software vendors preparing ESEF reporting tools should download the 2025 taxonomy and conformance suite. Those planning early adoption of IFRS 18 can use the dedicated entry point to familiarise themselves with the new reporting structure ahead of the mandatory effective date.
Archived snapshot
Apr 22, 2026GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.
ESMA support ESEF implementation with updated taxonomy
Electronic reporting 21/04/2026 The European Securities and Markets Authority (ESMA), the EU’s financial markets regulator and supervisor, has published the 2025 European Single Electronic Format (ESEF) XBRL taxonomy files, together with an updated ESEF Conformance Suite. These materials support issuers and software vendors in preparing 2026 IFRS consolidated financial statements using the most up‑to‑date ESEF format.
The 2025 taxonomy reflects the introduction of IFRS 18 Presentation and Disclosure in Financial Statements, effective from 1 January 2027, with early application permitted. The ESEF taxonomy includes two entry points, allowing issuers to report under either IAS 1 and IFRS 18. This approach facilitates prompt understanding of the new structure, encourages timely preparation, and lowers implementation risks.
ESMA does not plan to amend the ESEF RTS or taxonomy in 2026. This follows the IFRS Foundation’s decision not to issue a 2026 IFRS Accounting Taxonomy update and will provide greater regulatory stability and more time for implementation.
Next steps
ESMA encourages issuers and software providers to consult the IFRS Foundation’s guidance on the use of the 2025 IFRS Accounting Taxonomy for 2026 reporting periods when preparing for upcoming reporting requirements.
Stakeholders wishing to provide feedback or raise questions on the 2025 ESEF Taxonomy and Conformance Suite are invited to contact esef@esma.europa.eu.
Further information:
Iris Hude
Communications Officer
press@esma.europa.eu
Related Documents
Download All Files Download Selected Files
| Date | Reference | Title | Download | Select |
| --- | --- | --- | --- | --- |
| 21/04/2026 | ESEF Taxonomy 2025 | ESEF Taxonomy 2025 |
| 21/04/2026 | ESEF Conformance Suite 2025 | ESEF Conformance Suite 2025 |
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