Preparation Documents

Below please find documents that are helpful in preparing for the implementation of the requirements as set up by the ESEF Regulation.

‘Issuers are expected to publish, by means of a Company Announcement, a signed copy of the Directors’ Declaration to confirm that the ESEF Annual Financial Reports are duly approved by the directors and made available to the public.

Directors’ Decleration on ESEF Annual Financial Reports


The Guidelines are aimed to provide clarifications to Issuers on how to lodge the Annual Financial Reports prepared in ESEF with the MFSA.

Guidelines for Issuers to Upload and Review Reporting Data through the LH Portal


The ESEF Reporting Manual is aimed at providing more guidance to market participants based on the feedback gathered in relation to the generation of ESEF-compliant documents as well the corresponding developments in technical specifications. The Manual published in July 2021 is an update to the original Manual published in December 2017 and the subsequent updates in July 2019 and July 2020.

ESEF Reporting Manual


The ESEF taxonomy is based on the IFRS Taxonomy, and provides Issuers with the ‘dictionary’ to classify financial information depending on its accounting meaning. The ESEF Taxonomy is in the form of a set of electronic XBRL files that are available in a machine-readable and freely downloadable format. The ESEF Taxonomy is prepared and updated in line with the IFRS Taxonomy by the IFRS Foundation.

2017 ESEF Taxonomy

2019 ESEF Taxonomy

2020 ESEF Taxonomy

2021 ESEF Taxonomy

2022 ESEF Taxonomy


The ESEF XBRL Taxonomy Documentation is specifically directed towards those software developers working for issuers subject to the requirements of the amended Transparency Directive, and more particularly to the reporting requirements contained in the draft regulatory technical standard (RTS) on the European Single Electronic Format (ESEF)  prepared by ESMA. The ESEF XBRL Taxonomy Documentation presents and explains the architecture and content of the ESEF XBRL Taxonomy, and provides information about the XBRL features applied.

ESEF XBRL Taxonomy Documentation


Commission Delegated Regulation (EU) 2019/815 of 17 December 2018 supplements the Transparency Directive 2004/109/EC and provides for the regulatory technical standards on the specification of a single electronic reporting format.

Commission Delegated Regulation (EU) 2019/815