Solvency II taxonomy 2.10.0: the templates that go, the ones that arrive, and what to test before Q1 2027

Every EU insurer files its first quarterly package of 2027 under a new taxonomy. EIOPA published Solvency II DPM and XBRL taxonomy 2.10.0 on 3 July 2026, and it applies from the Q1 2027 reference date. It is the first release built on the amended reporting ITS from the Solvency II review, so it removes templates rather than adding them, changes how often two families are filed, and gives small and non-complex undertakings a shorter quarterly set. This article lists what a release package contains, what is in the 2.10.0 package, which templates go, change or arrive, how the transition from 2.8.2 works, and what a reporting team should test before the deadline. It is written from the release notes and from EIOPA’s final report, and it is the checklist we work through ourselves when we prepare QRT Tool, our XBRL reporting software, for a new taxonomy.

What a taxonomy release contains

A taxonomy release is a package. The Data Point Model, or DPM, is the business layer: the dictionary and the annotated templates map every cell of every template to a data point with dimensions, so a row and column in S.02.01.02 means the same thing to every filer and every supervisor. The XBRL taxonomy is the technical form of that model, the schema and linkbase files a filing must reference, split into entry points such as annual solo or quarterly group. The list of validations holds the business and technical rules, numbered BV and TV, that a supervisor’s portal runs against the instance. The filing rules constrain the instance file itself, and the release notes and change log tell you what moved. Our explainer on what XBRL means for insurance reporting covers instances, taxonomies and the DPM in more depth.

The 2.10.0 package

The release notes, document EIOPA-26-488, state that 2.10.0 “is to be used from Q1 2027 reference date” and that the model correlates with the final report EIOPA submitted to the European Commission on 30 March 2026. One detail matters if you have already loaded the public working draft: the package went online on 3 July 2026, but EIOPA kept the date of 30 June 2026 in the taxonomy links and documents so that the final release stays consistent with the draft.

Next to the usual dictionary, annotated templates, validations, taxonomy zip, filing rules and documentation, the package carries two change logs, one against the 2.8.2 hotfix and one against the second public working draft, sample instance documents for every entry point, the final report, and technical instructions for S.30.01 and S.30.02, the facultative reinsurance templates that leave the ITS but stay in the taxonomy for ad hoc requests. The entry points keep their codes: ars with the .01 suffix for annual solo, qrs with .02 for quarterly solo, arg with .04 and qrg with .05 for groups, and the release notes count 89 templates in the annual solo entry point and 11 in the quarterly one.

Two smaller changes affect tooling. EIOPA has stopped supporting the canonical files, the thousands of individual XML and XSD files fetched one by one from its servers; from 2.10.0 you load the zip package locally. The release also completes the move to NACE 2.1 codes that the 2.8.2 hotfix of 30 June 2025 made optional.

The templates that disappear

EIOPA’s final report EIOPA-BoS-26/081 deletes eleven solo annual templates and two group ones. The instruction text for each is still in our reporting explanations library, which helps when you have to explain to an auditor why the annual 2026 and annual 2027 packages differ.

The last reference date for all of them is annual 2026 at the latest; the transition section below explains why it may be earlier. The S.29 family is the one industry asked EIOPA to remove: the final report records the stakeholder estimate that the variation analysis can take up to half of the effort of preparing the templates in individual cases, and EIOPA added S.29.03 after the public consultation. S.30.01 and S.30.02 leave the ITS and the S.01.01 content template, but the tables stay in the taxonomy so a supervisor can ask for them in a justified case.

The templates that change frequency

The MCR change has a detail that catches people. EIOPA keeps the quarterly view of the MCR result through the own funds template, S.23.01. An undertaking that is exempted from quarterly S.23.01 still has to report cell C0010/R0600, the MCR, every quarter. The inputs to the MCR calculation move to the annual submission only.

New and amended templates

The release notes describe the DPM changes as “mainly aimed at reducing the reporting burden”, and the new tables are few.

The simplifications are longer than the additions. S.06.02 loses the custodian columns C0120, C0121 and C0122. S.06.04 keeps two of its four cells. S.14.01 loses C0055, C0142 and C0270, S.14.02 its country cell, S.16.01 its currency split, and S.19.01 its reinsurance recoverables triangles. The S.36 family loses duplicate profit and loss data, and S.37.02 changes its ratio to exposures over total exposures. Two thresholds move: S.03.01 is due above 3.5 percent instead of 2 percent, and S.04.05 is not reported when the location of risk equals the location of underwriting.

What changes for small and non-complex undertakings

Directive (EU) 2025/2 created the category in Article 29a of Directive 2009/138/EC, and our article on the Directive explains the criteria and the classification process. The amended ITS is where the category reaches the templates. A classified undertaking or group files only S.01.01, S.01.02 and S.23.01 in the first and third quarters. It is exempted from S.06.04 on climate change risks to investments and from the two new catastrophe templates S.27.02 and S.27.03. The 2.10.0 DPM implements these as exemptions inside the existing entry points; there is no separate module for small and non-complex filers. The classification itself is a supervisory decision under Article 29b. Until the supervisor has classified you, plan the full quarterly set.

The transition from 2.8.2 to 2.10.0

The final report is clear on the calendar. The new reporting requirements apply on the same day as the Solvency II review, 30 January 2027. The QRTs for Q4 2026 and for the financial year 2026 follow the current ITS and taxonomy 2.8.2; the Q1 2027 quarterly package is the first under 2.10.0. Our Solvency II reporting deadlines article gives the dates. For a calendar year filer the annual 2026 package under 2.8.2 goes in during April 2027 and the Q1 2027 package under 2.10.0 about a month later, so both taxonomies are live in the same team at the same time.

EIOPA has written a transitional provision into the amended ITS that exempts the deleted templates from the annual 2026 submission. That depends on the Commission endorsing the ITS as drafted, and as of September 2026 the Commission’s Solvency II implementing acts page listed no amending regulation. Until it appears in the Official Journal, keep the deleted templates ready for annual 2026.

On hotfixes, EIOPA’s governance document EIOPA-BoS-24/411 allows one adaptive release a year, final by 30 June, then at most one hotfix, decided by 15 September and published by 25 October. A hotfix keeps the release number and replaces the original before it is used for reporting, so a 2.10.0 hotfix would still be 2.10.0. No 2.10.0 hotfix had been published when this article was written; if one appears in October 2026, it becomes the master version for Q1 2027.

Validations: what to expect on the first run

The release notes report more than 400 XBRL assertions removed with the deleted and amended tables and more than 1,000 added, around three quarters of them checking the probabilities in the cumulative distribution functions of the S.26 templates. The cross-checks between S.04.04 and S.05.01, rules BV1871 to BV1899, are not implemented in the taxonomy, but EIOPA says filers should still respect them. 2.10.0 also adds a custom margin approach to tolerances, in a relative and an absolute variant. Expect a different pattern of failures on the first run, not fewer of them.

Migration checklist for a reporting team

1. Load the 2.10.0 package from the zip and keep 2.8.2 installed for the annual 2026 package.
2. Work from the change log against the 2.8.2 hotfix; the release notes summarise, the change log lists every moved cell.
3. Update the mappings for the deleted templates, the new S.22.07, the amended S.01.02 columns, the S.06.02 custodian columns and the S.14.01 and S.19.01 cells, and confirm every NACE code is a NACE 2.1 code.
4. Rebuild the quarterly set: drop S.28.01 and S.28.02, add S.06.03 only to Q2 and Q4, and confirm S.23.01 carries C0010/R0600 every quarter.
5. Rerun the full validation list on a 2.10.0 instance built from real Q2 or Q3 2026 data and compare the failures with the same data under 2.8.2.
6. Check S.01.01 against the templates present; the deleted templates must be absent and S.30.01 and S.30.02 must not be declared.
7. Ask your supervisor when its 2.10.0 test environment opens and make a test submission through the national portal before the Q1 2027 deadline.
8. Confirm the taxonomy version in the filing: the entry point reference must point at 2.10.0 for Q1 2027 and at 2.8.2 for annual 2026. A mismatch is rejected before any business rule runs.

Where this lands in the software

QRT Tool runs the template set from the taxonomy EIOPA publishes: the data connections you define for databases, Excel and CSV sources are reused quarter after quarter, so a taxonomy change is a mapping update rather than a rebuild. The validation run applies EIOPA’s rules and the national add-ons some supervisors require, and the resolvers correct common failures in seconds. Missing asset fields in S.06.02 are filled from the embedded SmartData repository and the GLEIF data. The planning view holds a deadline per template, and a finished template can be locked and sent to a second person for review. Our XBRL tools page describes the regular updates that follow each taxonomy change, and groups can run every legal entity from one login.