Supervisory reporting - DPM and XBRL

Information on the releases in production

Important change: EIOPA announces that it will discontinue the support for “xBRL canonical files” with the NACE 2.1 optional hotfix releases and for all future releases, except for validation deactivation files. In the context of xBRL taxonomies, canonical files refer to the individual XML and XSD files that make up the taxonomy, which are accessed directly from their official web addresses (URIs) on EIOPA’s servers, for example when xBRL tools access this file directly. This method requires downloading several thousand files one by one over the internet each time the taxonomy is used. EIOPA has identified that this approach is almost never used, as nearly all users download the full taxonomy as a single xBRL taxonomy zip package from the EIOPA webpage and process it locally, which is faster and more reliable. Validation deactivation files will continue to be provided as before at dev.eiopa.europa.eu, as for example this file, and as explained in Section VII.3.6.8 of the Taxonomy Documentation.

Therefore, the few remaining users are requested to stop using xBRL taxonomy canonical files by 31 December 2025 and instead use the taxonomies in zip format as published on this EIOPA webpage.

NACE 2.1 implementation

For Q1/Q2/Q3 2025 reporting reference periods undertakings must continue to report according to the NACE 2.0 classification for all reporting frameworks (SII, IORPs, PEPP Prudential, FICOD). If not available by the data provider, the NACE 2.1 codes must be mapped to the 2.0 codes as it is not possible to report the NACE 2.1 codes under the current taxonomy releases.

Please see Q&A 2931 - NACE 2.1 - EIOPA

Relevant templates:

As from Q4/Annual 2025 reporting reference periods, EIOPA published an “optional” hotfix for all the reporting frameworks (SII, IORPs, PEPP Prudential, FICOD) to allow reporting NACE 2.1 codes as well (besides the NACE 2.0 codes). 

Technically, this hotfix maintains the same schemas and entry points as the current system (i.e. it is not a corrective release). It introduces new columns, metrics, and categories/hierarchies specifically for NACE 2.1 codes, with these enhancements added as new items in the xBRL dictionaries.

The update is instance backwards compatible, allowing entities that continue to use only NACE 2.0 to remain with the previous taxonomy release. Therefore, only those undertakings and pension funds that need to report using NACE 2.1 codes from the Q4/Annual 2025 reporting periods are required to implement this hotfix.

2.8.2 (Solvency II minor release)

EIOPA has been continuously monitoring the submissions under the 2.8.0 Solvency II taxonomy and the relevant issues and decided that the high number of issues that require additional workaround must be corrected. As the corrections are extended compared to a usual hotfix and the version is already in use, EIOPA decided to release it as 2.8.2 minor release, also due to IT implementation reasons. 

2.8.2 has been published on 15 October 2024 and it is applicable from the Q42024 / annual 2024 reference periods until new release is announced. 

2.9.0 (Pension Funds)

The Pension Funds 2.9.0 taxonomy is applicable from Q1/2025 reporting reference period and applies only to Pension Funds (IORPs). 2.9.0 Hotfix was published on 16 July 2024.

2.7.0 and 2.7.1 (PEPP and Pension Funds)

The 2.7.0 release was the one to be used from the reference period Q4-2022 and includes the PEPP Prudential (PEPP PR) integration for Solvency II and Pension Funds frameworks, as well as PEPP PR standalone reporting. The release 2.7.1 includes only the reflection of Croatia entering the Euro-Zone. PEPP standalone reporting remains to use 2.7.0 release until new taxonomy is announced. Pension Funds (IORPs) 2.7.1 was applicable until Q4/2024 included (2.9.0 is from Q1/2025).

2.8.1 (FICOD)

Regarding the 2.8.1 release for FICOD (Financial Conglomerates), it is a standalone (not integrated) cross-sectoral version to be used for reporting of insurance led conglomerates until a new release is announced. The final version was published on 31 July 2023 and the Hotfix on 6 November 2023. The application date was 31 December 2023 with first reporting in 2024.

XBRL Taxonomy Releases

For planning purposes, please refer to the Governance of reporting taxonomy releases and reporting data management document.

Applicable taxonomy versions and reporting deadlines

(last updated on 28 April 2026)

The EIOPA Taxonomy Roadmap includes the reporting deadlines and the applicable taxonomy versions per reporting frameworks.

The List of Known Issues (updated on 03/12/2025)

The list describes issues and provides solutions to be taken into account during the technical implementation. It mainly includes corrections in relation to the DPM and XBRL taxonomies.

XBRL Filing Rules

The XBRL Filing Rules are common across all the reporting frameworks. They contain a modification history table with the validity start date of the change. 

Custom Margin validations for testing

EIOPA is publishing a set of sample validations using custom margin functions. These validations have been selected to demonstrate technical solutions. The exact assumptions regarding the tolerance level of the validation data will be analysed on a check-by-check basis and, as such, may differ from the examples presented.

The IRRD Data Point Model and XBRL Taxonomy

The Solvency II Data Point Models and XBRL Taxonomies

The Pension Funds Data Point Models and XBRL Taxonomies

The FICOD Data Point Models and XBRL Taxonomies

The PEPP Data Point Models and XBRL Taxonomies