The EBA is mandating xBRL-CSV format for COREP/FINREP submissions starting March 31, 2026. This guide walks you through the migration process, format differences, and validation requirements for a smooth transition.
Key Takeaways
- xBRL-CSV is mandatory from Q1 2026
- Data model (DPM) remains the same
- File structure is fundamentally different
- Validation rules are equivalent
- Early testing is strongly recommended
Why xBRL-CSV?
The EBA adopted xBRL-CSV to:
• Simplify file handling (no XML complexity)
• Reduce file sizes significantly
• Enable easier data processing
• Align with modern data workflows
• Support OIM (Open Information Model)
The underlying data model (DPM) and business validation rules remain unchanged.
Format Differences
Key differences from XBRL-XML:
• Data in CSV tables, not XML hierarchies
• Metadata in JSON files
• ZIP package with defined structure
• Different file naming conventions
• No XLink or XPath
Same: DPM data points, validation rules, reporting obligations.
Migration Steps
To migrate your reporting:
1. Understand the xBRL-CSV structure
2. Update your data extraction logic
3. Implement CSV generation
4. Create compliant ZIP packages
5. Test against EBA validation
6. Run parallel submissions during transition
Validation
xBRL-CSV validation covers: Package structure, file naming conventions, CSV format compliance, JSON metadata validity, and all existing EBA business rules. The validation rules themselves haven't changed—only the input format.
Timeline
Recommended timeline:
• Q4 2025: Begin testing with EBA tools
• Q1 2026: Parallel XBRL-XML and xBRL-CSV
• March 31, 2026: xBRL-CSV mandatory
• Q2 2026: XBRL-XML no longer accepted
Don't wait until the deadline—start testing now.
Checklist
- Review EBA xBRL-CSV specification
- Assess current XBRL-XML generation process
- Design CSV generation approach
- Implement metadata JSON creation
- Build package assembly process
- Test with EBA validation tools
- Run parallel submissions
- Train team on new format