SwedenFAR
FAR flags ESEF tagging gaps to fix before 2026 annual reports
Small tagging errors can distort company analyses, FAR's reporting strategy group warns; technical validation alone is not enough — check tagging content and completeness for the 2026 annual report.
By Taxxa AI OyPublished 15 October 2026
Industry: Across industries
Listed groups preparing their 2026 annual reports in ESEF must check more than technical validityFAR. FAR Strategigrupp Redovisning warns that small errors in ESEF tagging can have large consequences for company analyses
FAR, and sets out the deficiencies supervision keeps finding together with practical advice for the 2026 annual report round.
Passing technical validation is not enough.FAR Preparers must also control the content and completeness of the tagging: the choice of elements in the base taxonomy and the creation of extension elements for disclosures, with nothing material left untagged
FAR. A report that validates but mislabels or omits disclosures still misleads analysts who consume the machine-readable data
FAR.
The underlying duties are exacting. ESEF reports must meet the technical requirements of the ESEF Regulation on XHTML format and iXBRL taggingFAR. For groups reporting under IFRS, the report must form an appropriate and complete machine-readable XBRL copy of the XHTML information in line with Articles 4 and 6 of the ESEF Regulation
FAR — which covers both the choice of elements in the base taxonomy and the creation of extension elements to tag disclosures. FAR's ESEF questions and answers point auditors to FAR RevR 18, paragraphs 5.10 and 5.13, for the corresponding assurance expectations.
Tagging must also use current taxonomy.Europa The core ESEF taxonomy extends the IFRS Accounting Taxonomy, which the IFRS Foundation updates annually; Commission Delegated Regulation (EU) 2025/19 folds the March 2023 and March 2024 IFRS taxonomy updates into Delegated Regulation (EU) 2019/815, with the new taxonomy applying to annual financial reports containing financial statements for financial years beginning on or after 1 January 2025
Europa. Preparers carrying last year's tagging into the new taxonomy round should re-check their element choices against the updated taxonomy instead of assuming they still fit.
The new ESEF entry sits among FAR's guiding articles in Tidningen Balans, which address reporting questions where existing norm-setting gives no firm answer. Bokföringsnämnden develops god redovisningssed through general advice on the Bokföringslagen and Årsredovisningslagen; FAR supplements it with its RedR recommendations and RedU statements and with practical articles from its financial-reporting groups.
Legal basis: Commission Delegated Regulation (EU) 2019/815 on the single electronic reporting format as amended by Delegated Regulation (EU) 2025/19, and FAR RevR 18 paragraphs 5.10 and 5.13 as referenced in FAR's ESEF questions and answers.
Review ESEF tagging content and completeness — element choices, extension elements and omitted disclosures — ahead of the 2026 annual report, beyond technical validation.
Sources
- Vad är god redovisningssed?
- Frågor och svar om Esef
- COMMISSION DELEGATED REGULATION (EU) 2026/283 of 12 December 2025 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2025 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)
- COMMISSION DELEGATED REGULATION (EU) 2025/19 of 26 September 2024 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2024 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)