Solvency II QRTs: the complete list of quarterly and annual templates (taxonomy 2.8.2) and who files which

Quantitative reporting templates, or QRTs, are the structured tables an EU insurer sends to its supervisor under Solvency II. They come in solo and group variants, a few are quarterly and most are annual. The technical taxonomy is updated over time, while the legal template list changes when the applicable reporting ITS is amended. This article is the reference we wanted when we built QRT Tool, our XBRL reporting software: every template family from S.01 to S.37, what it reports, how often, who files it, and a link to the instruction text in our regulation library. It also gives the deadlines that apply in 2026 under Article 312 of Delegated Regulation (EU) 2015/35 and the changes proposed for reporting from the first quarter of 2027.

Where the list actually lives

The legal list of templates is not on EIOPA’s taxonomy page. It is in Commission Implementing Regulation (EU) 2023/894 of 4 April 2023, the implementing technical standard on supervisory reporting that repealed Implementing Regulation (EU) 2015/2450 and applies to reference dates from 31 December 2023. Annex I holds the templates, Annex II the solo instructions, Annex III the group instructions, and Annexes IV to VI the asset categories and the CIC code table. Articles 5 to 26 say which solo templates are due and when. Articles 27 to 39 do the same for groups.

EIOPA turns that regulation into a Data Point Model and an XBRL taxonomy. Taxonomy 2.8.2, published on 15 October 2024, is the technical form of the 2023/894 templates for reference dates from Q4 2024 to the annual 2026 submission inclusive. The instruction pages in our reporting explanations library reproduce its Annexes II and III.

How to read a template code

A code such as S.02.01.02 has four parts: S for a Solvency II template (SE and E prefix the ECB add-ons, SR the ring-fenced fund variants), the family (02, balance sheet), the template within the family (S.02.01 balance sheet, S.02.02 liabilities by currency) and the variant, which tells you who files it and when. In the 2023/894 numbering .01 is the solo annual variant and .02 the solo quarterly one, so S.02.01.01 is the annual balance sheet with the statutory accounts column and S.02.01.02 the quarterly one. Group variants carry .04 for annual and .05 for quarterly, which is why the group content template is S.01.01.05 and the group list of assets S.06.02.04.

The template families from S.01 to S.37

Frequency describes the family. The brackets name the templates inside it that are annual only. Each link opens the page in our library that reproduces the Annex II or Annex III instructions and links to the PDF of that section.

S.15 has no template in the current ITS, and the catastrophe data templates S.27.02 and S.27.03 only arrive with the amended ITS in 2027. The ECB add-on templates (SE.01.01, SE.02.01, SE.06.02, E.01.01, E.02.01, E.04.01) are not Solvency II QRTs. They extend the submission for the euro area statistical returns and have their own pages in the same library.

So how many QRTs are there? EIOPA’s impact assessment for the 2027 amendments counts 79 annual and 12 quarterly template variants at solo level and 53 annual templates at group level, and notes that an average solo undertaking reports 36 annual and between 7 and 8 quarterly templates.

The quarterly set

Quarterly reporting is the same for every solo undertaking not exempted under Article 35(6) of Directive 2009/138/EC. Article 5 of Implementing Regulation (EU) 2023/894 names the templates: S.01.01.02, S.01.02.01, S.02.01.02, S.05.01.02, S.06.02.01, S.08.01.01, S.12.01.02, S.17.01.02, S.23.01.01, and S.28.01.01 or S.28.02.01 depending on whether the undertaking writes only life or only non-life business or both. S.06.03.01 joins the set only when collective investment undertakings exceed 30 percent of total investments, a ratio the regulation defines from named S.02.01.02 cells. Captives have their own quarterly set under Article 6.

Groups report quarterly under Article 27: S.01.01.05, S.01.02.04, S.02.01.02, S.05.01.02, S.06.02.04, S.06.03.04 above the same 30 percent ratio, S.08.01.04 and S.23.01.04. There is no quarterly group template for technical provisions or the MCR, and Article 28 lets groups lean on estimates in the quarterly balance sheet more than in the annual one.

Deadlines in 2026

Article 312 of Delegated Regulation (EU) 2015/35 sets the deadlines. The transitional phase-in under Article 308b of the Directive has ended, so the steady-state values apply to every reference date in 2026.

For a calendar year filer the annual solo submission for 2025 fell on 8 April 2026 and the group submission on 20 May 2026. The Q3 2026 quarterly is due on 4 November for solo entities and 16 December for groups. Count from your own year end if it is not 31 December. These are the EU-wide latest deadlines. Check your supervisory authority’s calendar and applicable national add-on requirements, which may vary by jurisdiction.

Taxonomy 2.8.2 now, taxonomy 2.10.0 from Q1 2027

Taxonomy 2.8.2 covers every reference date up to the annual 2026 submission that goes in during spring 2027. An optional hotfix published on 30 June 2025 lets filers use NACE 2.1 codes from the Q4 2025 reference date. EIOPA identifies 2.8.2 as the applicable release for these periods. Use the version required by your supervisory authority’s filing portal.

EIOPA lists taxonomy 2.10.0 as applicable from the Q1 2027 reference date. Its March 2026 final report proposes amendments to the supervisory reporting ITS alongside the Solvency II review, timed to enter into application with the review on 30 January 2027. The report states that Q4 2026 and financial year 2026 submissions stay on the current ITS, and proposes a transitional provision to exclude from the annual 2026 submission templates slated for deletion from 30 January 2027. The amended ITS was still with the Commission at the time of writing. Check the Official Journal before treating any of these proposals, including the transitional provision, as binding. Our article on what Directive (EU) 2025/2 changes for insurers covers the review itself.

For the template list, EIOPA’s proposals cut rather than add. If adopted as proposed, S.28.01 and S.28.02 would become annual and the quarterly MCR figure would move to cell C0010/R0600 of S.23.01. S.06.03 would be due in Q2 and Q4 only. At solo level, the proposal deletes S.21.01 to S.21.03, S.23.02, S.23.03, the four S.29 templates and the facultative reinsurance templates S.30.01 and S.30.02. At group level, it deletes S.23.03 and S.37.03. The proposals would exempt small and non-complex undertakings, the new category under Article 13 of the amended Directive, from S.06.04 and the new catastrophe data in S.27.02 and S.27.03.

Where this lands in the software

The solo and group lists above are the lists you see when you open a reporting package in QRT Tool. You connect databases, Excel files or CSV sources once, define the transformations, and the tool fills every template from them quarter after quarter. The validation run applies EIOPA’s rules plus the national add-ons some supervisors require, and resolvers correct the common failures within seconds instead of a manual edit per cell. Embedded SmartData fills missing asset fields in S.06.02 from a repository of more than 13 million securities and the GLEIF LEI data. A planning view holds a deadline per template, a finished template can be locked and sent to a second person for review, groups can run every legal entity from one login, and the whole package can be converted to the currency your supervisor wants at the ECB rate for the reference date.