What is ESEF?
Understanding the European Single Electronic Format
ESEF (European Single Electronic Format) is an EU regulation requiring listed companies to prepare annual financial reports in XHTML format with IFRS data tagged in inline XBRL (iXBRL).
Since 2020, all issuers on EU regulated markets must file annual reports in ESEF format. This includes mandatory XBRL tagging of primary financial statements and block tagging of notes.
ESEF Requirements
What ESEF Compliance Requires
XHTML Format
Annual reports must be in XHTML format with embedded iXBRL tags, readable by both humans and machines.
IFRS Taxonomy
Financial data must be tagged using the official IFRS taxonomy with ESEF-specific extensions.
Primary Statement Tagging
All line items in the balance sheet, income statement, cash flow statement, and equity changes must be tagged.
Block Tagging of Notes
Disclosure notes must be block-tagged with the appropriate IFRS taxonomy elements.
How Doc2iXBRL Helps
Automated ESEF Report Generation
Our platform handles the technical complexity of ESEF compliance so you can focus on your financial reporting.