EIOPA reporting requirements
EIOPA reporting requirements
In September 2025, the Pensions Authority signalled at its annual conference that it would be introducing eXtensible Business Reporting Language (XBRL) reporting for pension schemes.
On 8 May 2026, the Authority published an update on increased data reporting, setting out further details of the proposed reporting framework and advising trustees and their administrators to begin preparing for future XBRL-based reporting, including assessing their operational readiness.
The EIOPA templates, instructions and Q&A document referenced in the Related Files section below provide a foundation for the reporting framework. However, the Authority recognises that implementation will require system development, data mapping and further clarification. Additional guidance and engagement with the sector will be provided ahead of formal reporting requirements.
The Authority is engaging on a phased basis, initially with:
- all Master Trusts; and
- the largest 25 Defined Contribution and Defined Benefit schemes (by assets).
These schemes will be required to report from Q3 2026, with a full sector-wide rollout planned for Q4 2026. The Authority contacted these initial schemes directly in May 2026 to commence this phase of the reporting process.
Trustees and their administrators need to ensure their systems can provide timely and accurate data in the required formats. Trustees remain ultimately responsible for the data submitted to the Authority on their behalf.
All IORPs are required to comply with the new reporting requirements and submit the required data to the Pensions Authority. The legislative reference is Section 26V of the Pensions Act 1990 (No. 25 of 1990), as amended.
What trustees should do now
Trustees should:
- engage with their administrators and system providers to assess their system capability for XBRL reporting; and
- begin planning for data extraction and mapping to required formats.
The Authority has also published a Q&A document setting out its responses to queries received from stakeholders regarding the Authority’s data collection process. This Q&A document will be updated periodically by the Authority as necessary and can also be found under Related Files below.
Contact: pensionsdata@pensionsauthority.ie
Related Files
The following EIOPA materials set out the core reporting framework and data requirements for occupational pension schemes:
- Instructions: eiopa-bos-23_-_annex_ii_templates_instructions.docx
- Templates: eiopa-bos-23_-_annex_i_annotated_templates.xlsx
- Pensions Authority update 18 May 2026: Increased data reporting – pensionsauthority
- Q&A document EIOPA data reporting
These materials should be used to understand the scope and structure of the required data and to support initial preparation activities.