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Which returns must I file?

For investment firms under IFR/IFD, the answer is genuinely determinate: seven branches, each turning on a fact you already know. Non-SNI firms file Annex I quarterly, SNI firms file Annex III annually, and a handful of derogations add specific templates on top.

Implementing Regulation (EU) 2021/2284 · Articles 1 to 7 · reference and remittance dates · nothing stored

Work out your reporting obligation

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Answer for one entity. Every branch below turns on a fact about your permissions or your own funds calculation, not on an interpretation — which is why this framework can be answered completely and the institutions framework cannot.

Step 1 — What kind of entity is it?

Articles 5, 6 and 7
Entity typeSNI status is defined in Article 12 of the IFR. If you have not settled it, test that first.
What this means: the returns required by Implementing Regulation (EU) 2021/2284 for one investment firm, from your own answers. It does not cover institutions reporting under the CRR framework, where scoping depends on conditions this tool cannot resolve. It does not tell you whether you are an SNI firm, whether a derogation is available to you, or what belongs in each template. National competent authorities may require additional reporting, and remittance dates shift for local public holidays. This is not advice.

Knowing the returns is the start of the calendar, not the end. The platform holds the template set per entity and basis, tracks reference and remittance dates and validates before submission — with a free tier to start.

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The calendar

Reference dates and remittance dates are different things

Both are fixed in the regulation, so unlike most reporting deadlines these can be stated with certainty.

Article 1

Reference dates

Quarterly: 31 March, 30 June, 30 September, 31 December. Annual: 31 December. The date the information stands as at.

Article 2

Remittance dates

Quarterly: 12 May, 11 August, 11 November, 11 February. Annual: 11 February. Close of business on the day itself.

Article 2(2)

Weekends and holidays

Where a remittance day falls on a Saturday, a Sunday, or a public holiday in the Member State of the competent authority, it moves to the following working day.

Article 1(2)

Non-calendar year ends

Firms permitted by national law to report on an accounting year-end may adjust both the reference dates and, correspondingly, the remittance dates, keeping the same interval.

Rules reviewed 21 August 2026 · Implementing Regulation (EU) 2021/2284, consolidated text of 20 November 2025 · Articles 1 to 7

Scope

Investment firms only, and deliberately so

It doesAnswer completely for IFR/IFD

  • Applies Articles 5, 6 and 7 to give the template set and frequency.
  • Adds the market risk templates where the RtM requirement is determined on K-NPR.
  • Handles both Article 25 derogations, which each add a specific template.
  • Removes IF 09.01 where the Article 43(1) exemption applies.
  • States the reference and remittance dates from Articles 1 and 2.
  • Marks unresolved answers rather than assuming them either way.

It does notCover institutions

  • Answer for credit institutions under the CRR reporting framework.
  • Determine your SNI status, which is a separate test under IFR Article 12.
  • Determine whether a derogation or exemption is available to you.
  • List the individual templates inside each annex.
  • Reflect additional national reporting requirements.

Why institutions are not here

The equivalent regulation for institutions makes reporting scope depend on conditions that cannot be resolved from the text alone — whether non-domestic exposures cross a threshold, which approach you use for credit risk, whether you report under IFRS. Those are judgements about your own balance sheet, not lookups. A tool that guessed at them would look authoritative and be wrong. The investment firm framework has no such conditions, which is why it can be answered properly.

Test your SNI status first →

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Every answer is evaluated on your own machine. Nothing is sent to REGREP, written to a log, saved to a database, or passed to any analytics tool.

That is deliberate. Your permissions and derogations are not something we want to hold.

Questions

About IFR/IFD reporting scope

How often does an SNI firm report?

Annually. Small and non-interconnected investment firms report the templates of Annex III with an annual frequency, against a 31 December reference date and an 11 February remittance date. Non-SNI firms report Annex I quarterly. The difference in burden between the two classifications is therefore substantial, which is why the SNI test is worth settling carefully.

What does K-NPR add?

Templates C 18.00 to C 24.00 of Annex X, quarterly. They apply to non-SNI firms that determine the risk-to-market K-factor requirement on the basis of K-NPR under Article 21(1) of the IFR. A firm using K-CMG instead does not report them.

What is the IF 09.01 exemption?

An SNI firm benefiting from the exemption in Article 43(1), second subparagraph, of the IFR is exempted from submitting template IF 09.01. It still files the rest of Annex III on the same annual frequency. The exemption removes one template, not the obligation.

When exactly are the deadlines?

Quarterly returns are due by close of business on 12 May, 11 August, 11 November and 11 February; annual returns by 11 February. Where that day is a Saturday, a Sunday or a public holiday in the Member State of the competent authority you report to, it moves to the next working day — so the effective date varies by jurisdiction even though the regulation states a single date.

Can we submit unaudited figures?

Yes. Investment firms may submit unaudited figures, meaning figures that have not received an external auditor's opinion. Where the audited figures subsequently deviate from what was submitted, the revised audited figures must be submitted without undue delay — as must any correction to a submitted report.

Why can't you answer this for banks?

Because the institutions framework conditions reporting on facts about the balance sheet and the approaches used — thresholds for non-domestic exposures, whether the IRB approach applies, the accounting framework. Those conditions are legal and factual judgements rather than lookups, so any answer would need a qualified person to resolve them for the specific firm. The investment firm framework is structured differently and needs no such resolution.

The template set is fixed. The calendar is not negotiable.

Create a free account and hold the return set per entity and basis, with reference and remittance dates tracked and validation before submission.

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