European commission provided a new version of the NACE, the revision 2.1 and asked for a double reporting in 2025. My question is related to the double reporting as EIOPA provides only one taxonomy related to Solvency II and only one column for the issuer code on report S.06.02 and S.06.04.

As of January 2025 a new version of NACE 2.1. is available for reporting for which for the different Regulations staggered deadlines for implementation (2025-2030) are considered. For instance, for the Statistical Business Register domain, to avoid break in data series both the NACE 2.0 code and NACE 2.1. will be reported for 4 years (2025-2028) starting with the 2025 reference year. However, already in 2025 some data providers are planning to force a switch for their customers to NACE 2.1 and as such those insurers that obtain information on their assets from them will no longer receive NACE 2.0.

EIOPA 2025 taxonomy optional hotfix aims to be mandatorily implemented only by the reporting entities that have to use NACE 2.1 for certain investments, while those still able to report under NACE 2.0 would be still able to report without any changes. For those that need to use NACE 2.1 for certain investments there will be 2 columns available e.g. for 2.0 and 2.1 while for those reporting only under NACE 2.0 if they choose not to implement it there sill be only one column to be reported e.g. for NACE 2.0. Please see more details on the hotfix for NACE 2.1 on our dedicated web page Supervisory reporting - DPM and XBRL - EIOPA