The facts

Who files: Investment firms (and credit institutions) that execute transactions in financial instruments and are within the scope of MiFIR Article 26; reports may be submitted by the firm, by an approved reporting mechanism (ARM) on its behalf, or by the operator of the trading venue. Source
How often: For each transaction; firms may report in real time or in batches. Source
Deadline: No later than the close of the following working day (T+1); the systems accept submissions until 23.59. Source
Format: XML. ISO 20022 XML valid against the transaction reporting schema, zipped (one XML file per zip), uploaded through the Online Reporting System (return type 'MiFIR Transaction Reporting', up to 500,000 reports and 50 MB per file, 999 files a day) or through the automated Machine to Machine channel. Feedback files are returned in XML. Errors or omissions found later are notified on the Errors and Omissions Notification form. Source
How it is filed: Filing routes recorded for the CBI: Central Bank of Ireland Portal (formerly the Online Reporting System, ONR); MiFIR transaction reporting Machine to Machine channel; Online Reporting System (ONR), now linked as 'Credit Union Auditor Reporting'; Email to the Central Bank. See how firms file with the CBI.
Status: In force
Legal basis: Regulation (EU) No 600/2014 (MiFIR)
Group: Investment firms: markets reporting (EU, ESMA)

Templates (0)

The library lists no templates for this return.

EU return: the content is defined by MiFIR, its delegated regulations and ESMA's MiFIR Transaction Reporting Technical Reporting Instructions (linked from the MiFID Requirements page). No EBA or EIOPA entry applies. Source

Validation rules

The CBI publishes the checks it runs on this return. They could not be counted from the published material. Software can run them exactly as published. Source

How they are written: XML schema validation plus ESMA content validation rules applied to each report.

ESMA and national authorities, including the Central Bank, also apply ESMA's Data Quality Engagement Frameworks to Article 26 and 27 data.

How they were counted

Not counted: the content validation rules, error codes and messages are those set out in ESMA's Reporting Instructions; the Central Bank adds file validation rules (sequencing and schema).

Counts are in the CBI's own unit, so they are not comparable with other regulators' counts.

Public data

No published data from this return was found. No data from this return published by the Central Bank was found on the pages checked. Source

Official documents (8)

The CBI's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

MiFID Requirements
Guidance · HTML
MiFID firm requirements, the link to the list of returns, IFR reporting, reporting guidance, and MiFIR transaction reporting arrangements. The Returns Guidance link .../mifid-firms/reporting-requirements redirects here.
Reporting Requirements for MiFID Investment Firms
List of returns · XLSX · 32.5 KB
Every return for MiFID firms: name, guidance, frequency and deadline, and whether it applies to Class 1 (transitional), Class 1 minus, Class 2 and Class 3 firms.
SHA-256 474f650917fcshow in fullhide
474f650917fc94cf87a956d006abeea96fa5384303d2f86aca577ad2c4798653
ONR MiFIR Transaction Reporting User Procedure 01 October 2025
Instructions · PDF · 1.0 MB · 1 October 2025
SHA-256 3705cf420022show in fullhide
3705cf420022fa784014bc458b440e7d67e0c9cd0dbaaae3b59d0d0907e1435a
Operational and Technical Arrangements 01 October 2025
Filing rules · PDF · 420.0 KB · 1 October 2025
Who may submit, the two submission channels (Online Reporting System file upload and Machine to Machine), file limits, naming, sequencing, file and content validation and feedback.
SHA-256 06569eb6fa39show in fullhide
06569eb6fa391b9fcf0a21ea44edd42111dadca7370ea89d62a48fb1013b95f6
Appendix 1 - 14 July 2023
Other · DOCX · 37.3 KB · 14 July 2023
SHA-256 728703939374show in fullhide
72870393937418f0d9ca257db66600cf04f0f9fb6d13e2a6f76da1d0cd575917
Appendix 2 - 14 July 2023
Other · DOCX · 35.7 KB · 14 July 2023
SHA-256 af151047ed5eshow in fullhide
af151047ed5eec1bcc602af97bc7f17e58d4f7e8ae831f8d733a8741892a3f8f
MiFIR Transaction Reporting Error Omissions Notifications Operational and Technical Arrangements
Guidance · PDF · 451.2 KB
SHA-256 42f5b9cbddd0show in fullhide
42f5b9cbddd0467ae2166ed4566e5924f411c27e6acf4234e76a39e60a8132c8
Errors and Omissions Notification
Template · XLSX · 29.2 KB
SHA-256 e9d323586145show in fullhide
e9d323586145cbf30083ecd7f5dcc96b257cc25f9facc55676b66b2c473ddfa5

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see CBI's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Contains Irish Public Sector Information from the Central Bank of Ireland (https://www.centralbank.ie), copyright Central Bank of Ireland, re-used under the Bank's licence for re-use of public sector information (https://www.centralbank.ie/fns/re-use-of-public-sector-information). This library summarises it in plain English and links the originals; the Central Bank of Ireland does not endorse this library.

Last checked 11 November 2026.

Transaction reports (MiFIR TR)