The Pensions Authority in Ireland has published updated clarifications on European Insurance and Occupational Pensions Authority (EIOPA) data reporting, with the first cohort of schemes required to report from Q3 2026.

In September 2025, the authority announced it would be introducing eXtensible Business Reporting Language (XBRL) reporting for pension schemes.

All in-scope IORPs are required to comply with the new reporting requirements and submit the required data to the Pensions Authority.

While EIOPA templates and instructions are already available, the authority said it recognised that implementation would require system development, data mapping and further clarification.

It has therefore provided additional guidance and engagement with the sector ahead of the formal reporting requirements.

The authority is engaging on a phased basis, initially with all master trusts and the 25 largest defined benefit and defined contribution schemes by assets.

These schemes will be required to report from Q3 2026, with a full sector-wide rollout to all in-scope IORPs planned for Q4 2026.

“Trustees and their administrators need to ensure their systems can provide timely and accurate data in the required formats,” the authority stated.

“Trustees remain ultimately responsible for the data submitted to the authority on their behalf.”

Trustees were urged to engage with their administrators and system providers to assess their system capabilities for XBRL reporting, and begin planning for data extraction and mapping to required formats.

The Pensions Authority has published updated guidance in the form of a Q&A document, seeking to provide clarifications on certain EIOPA data reporting queries.

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