EIS Reporting in Denmark: The 1 June and 15 October Filings

Skattestyrelsen published version 1.8 of its EIS reporting guide, the Indberetningsvejledning til etableringskontosystemet, on 28 September 2026, and it applies to every report an account-holding bank in Denmark makes from 1 October 2026, corrections for earlier years included. EIS reporting covers bank reporting of deposits and withdrawals on four tax-favoured account types: the etableringskonto (establishment account), the iværksætterkonto (entrepreneur account), the konjunkturudligningskonto (cyclical equalisation account) and the indkomstudligningskonto (income equalisation account for authors and creative artists).

There are two statutory filing dates, 1 June for establishment and entrepreneur accounts and 15 October for the two equalisation accounts. The date that settles the customer’s position comes later: Skat’s automated matching run, which for establishment accounts takes place in August. The guide says that where a bank has not reported the year’s deposits, withdrawals and corrections before that run, the account holders concerned risk having their claimed deduction reduced or refused. The bank carries its own exposure too. Section 7 of Bekendtgørelse nr. 430 of 27 May 2009, the order that governs establishment and entrepreneur account reporting, makes an intentional or grossly negligent breach punishable by a fine.

Related reading: Liquidation Proceeds Reporting to Skat: Section 28a for Danish Funds

EIS reporting deadlines and the working windows around them

The calendar mixes statutory deadlines with operational windows that the guide describes. They carry different legal weight, so each entry names its source.

• 16 May to 15 May: the deposit year (indskudsår) for establishment and entrepreneur accounts. Deposits made in this window are deductible for the income year in which it starts (section 1(2) of the Etableringskontoloven).
• 1 June: deadline for reporting the deposits and withdrawals made during the deposit year on establishment and entrepreneur accounts (BEK 430 sections 2 and 4; guide section 4.1).
• August: Skat’s matching run (udsøgning) for establishment accounts. Reports that arrive after it are parked until the following year’s run (guide section 6).
• 1 October: cut-off for the equalisation-account report. Deposits and withdrawals made before this date and not yet reported belong in the 15 October filing (guide section 4.1).
• 15 October: deadline for reporting deposits and withdrawals on konjunkturudlignings- and indkomstudligningskonti (guide section 4.1).
• 31 December: balance date for the year-end figure, which reaches EIS through the bank’s separate Indlån reporting (guide section 5).
• Ten working days after receiving error list 9183: corrected reports are due (guide section 6).
• Ten business days (ekspeditionsdage): withheld establishment-account tax is paid over to Skattestyrelsen, counted from receipt of Skattestyrelsen’s notice under BEK 430 section 6(1) and from receipt of the giro payment card in guide section 7.1.
• 1 October 2026: version 1.8 applies to all reports made from this date, including corrections for earlier years (guide section 0.1).

Two statutes behind one reporting system

EIS stands for etableringskontosystemet, and Skattestyrelsen also calls it the EI-system. It collects data under two separate legal regimes, which is why the guide runs two calendars.

The establishment and entrepreneur accounts rest on the Act on deposits on establishment accounts and entrepreneur accounts (the Etableringskontoloven), which the guide cites as lovbekendtgørelse nr. 1307 of 10 November 2025 with later amendments. Section 15 of that Act lets the Minister of Taxation lay down the detailed rules, expressly including the banks’ participation in the scheme and supervision of the accounts they hold. The order that does this is BEK 430 of 27 May 2009. It sets the 1 June deadline in section 2, lists the withdrawal data in section 4, and in section 5 requires the reports to be filed electronically on terms set by the tax administration, with paper forms allowed as the alternative.

The two equalisation accounts sit in the virksomhedsskatteloven (Business Tax Act). Section 22 b covers the cyclical equalisation allocation available inside the capital return scheme (kapitalafkastordningen), and section 22 d covers income equalisation for authors and creative artists. The guide cites the consolidation lovbekendtgørelse nr. 1836 of 16 September 2021 with later amendments, and places the banks’ reporting duty and the 15 October date in Bekendtgørelse nr. 1021 of 4 October 2005.

The reporting periods do not line up, and a single annual job for all four account types would miss that. Establishment-account reporting follows the 16 May to 15 May deposit year. The equalisation-account report picks up whatever was deposited or withdrawn before 1 October and has not been reported yet; the guide’s wording gives it a cut-off and no opening date.

The entrepreneur account shares the establishment account’s form, screen and file layout. Only the account-type code separates them: E for etableringskonto, V for iværksætterkonto, with K and U for the konjunktur- and indkomstudligning accounts.

Who files EIS reports, and whose number goes on each line

The guide puts the reporting duty on the kontofører, the institution that keeps the account. Section 4 of the Etableringskontoloven limits where such an account can sit: a pengeinstitut licensed by Finanstilsynet to operate in Denmark, or a foreign credit institution authorised in an EU country, or in a country the EU has a financial-services agreement with, that operates in Denmark through a branch under section 30 of the Financial Business Act. Section 22 b(3) of the virksomhedsskatteloven uses the same two categories for the bound konjunkturudligningskonto and adds that the account must be held in Denmark.

The account has to declare itself. The Act requires it to be named etableringskonto or iværksætterkonto and to carry the holder’s name, address and CPR number. Deposits on the two account types go on separate accounts, and a cash account and any linked bond depot must be held at the same bank. Section 1 of BEK 430 lets one account hold deposits for several deposit years, provided it is clear which year each deposit belongs to.

Every EIS line is keyed to a personal CPR number. The guide states that a deposit reported against an SE number, the Danish business registration number, is rejected to the error list with a demand to re-report it on the CPR number, and one of its listed error types says in terms that an SE number may not make deposits. Partnerships follow the same logic. A partner in an interessentskab can allocate only on the basis of their share of the partnership’s profit, and each partner allocates individually, never the partnership as such.

The SE number that does belong in the report is the bank’s own. The first field in the file layout is the reporting institution’s CVR or SE number, and the SF-TELE entry screen keeps that number and the account-holding registration number filled in between entries. The same identifier type is required in one field and fatal in another, which is an easy place for a field mapping to go wrong.

What an EIS line carries

BEK 430 splits the data by transaction type. For deposits, section 2(2) requires the account number, the CPR number, the deposit dates and the size of each deposit. For withdrawals, section 4(2) asks for more: account number, CPR number, withdrawal dates and each amount, plus the date of acquisition of assets that qualify for forlods afskrivning (the up-front write-off funded from the account), the date of expenses that justify the withdrawal, the date of any share acquisition, and a marker showing the withdrawal was used to buy shares.

Appendix 1 of the guide (Bilag 1) turns that into a fixed layout. The fields, in order, are the institution’s CVR or SE number (8 digits), the registration number (4 digits), the account number without the registration number (up to 10 digits), the holder’s CPR number (10 digits), the deposit or withdrawal date and the acquisition date (both six digits, ddmmyy), the amount, a deposit marker and a withdrawal marker (each an X), the account type (E, V, K or U), an Aktiekøb (share purchase) field and a Korrektion (correction) field.

The amount field has three rules attached. It is stated in whole kroner, it must not contain interest, and it is always positive, with negative amounts appearing only in corrections. The interest rule lines up with section 14 of the Act, under which interest does not change the size of a deposit and interest that is not re-deposited does not count toward the account balance. On the cyclical equalisation account the order of withdrawals matters as well: the guide states that interest credited to the account must be withdrawn before any deposit can be.

The acquisition date carries most of the validation weight. It is mandatory on a withdrawal for assets that qualify for forlods afskrivning where the holder has completed form 02.007, and the bank must report the date the holder wrote on the form. Its year may not be more than three years back and the date must be earlier than the filing date. A deposit line must never carry one, and neither does a withdrawal that follows Skat’s release of the money through a blocking or payout notice.

Share purchases have their own route. Since 1 July 2004 establishment-account deposits can fund the purchase of shares when, among other conditions, the holder, the holder’s spouse or the two together own shares representing at least 25 per cent of the company’s share capital or carrying more than 50 per cent of the votes (section 7(2) of the Etableringskontoloven). The guide’s instruction for a paper filing is a J in the Aktiekøb field of form 03.041.

Form 02.007 stays in the bank’s files

A withdrawal starts with a document the bank keeps. Section 5(1) of the Etableringskontoloven lets the bank pay out only once it has received a completed form from the account holder, and the guide identifies it as notification form 02.007 on acquisitions that qualify for forlods afskrivning. Under section 3 of BEK 430 the bank must make sure every box on the form is filled in when money is withdrawn, keep the form, and send it to Skattestyrelsen on request.

The retention period reads slightly differently in the two documents. The guide says at least five years. Section 3(3) of BEK 430 counts five years from the end of the calendar year in which the amount was withdrawn, so a form supporting a withdrawal in March 2026 is held until the end of 2031. The order’s wording produces the later end date.

The two texts describe the check in slightly different words. BEK 430 asks the bank to make sure every box is filled in; the guide’s list of bank duties says to check that the form is correctly completed and to pay out only if it is. Neither text describes a review of whether the listed assets qualify, and section 11 B(1) of the Act fines anyone who intentionally or through gross negligence gives false or misleading information in the form.

Three ways to file, and what each gives back

SF-TELE screen INDB

A bank connected to the SF-TELE business service (Skatteforvaltningens Telesystem) can key reports into screen INDB, whose content mirrors form 03.041. A registered report returns the message INDBERETNINGEN ER REGISTRERET, a missing mandatory field produces a prompt to fill it, and field errors show at the foot of the screen. After 16 reports the screen shows a receipt list automatically; the F8 key calls it up earlier. The guide warns that the reports on that list disappear from the screen once the user returns to INDB, and its suggested record is a hard copy.

Form 03.041 with cover letter 03.086

The paper route is form 03.041, always sent with cover letter 03.086. Both are submitted through TastSelv Erhverv: Kontakt os, Skriv til os, eKapital, eKapital øvrigt, with the forms attached. The guide adds a condition that changes the planning date: Skattestyrelsen must receive the form by the reporting deadline.

File transmission

Banks can also report by file. Transmission via FROC is arranged by contacting eKapital, the Skattestyrelsen unit the guide names as its contact point. After a file is received and registered, Skat sends receipt list 9195 with amounts and counts for deposits and withdrawals across all four account types, including the number rejected and a grand total. Rejected lines come back separately on error list 9183.

Query screen KONT lets a bank see, at any time, the reports it has made. It is reserved for banks, searches by CPR or SE number, and returns both registered reports and those sitting on the waiting register, with account type, registration number, account number, amount, deposit or withdrawal code, transaction date and acquisition date.

How the EI-system tests bank data against the tax return

The EI-system has two parts. The balance subsystem holds the history: unused deposits and allocations from earlier income years, and the amounts deposited and used in the current year. Holders of the two equalisation accounts are not registered in it. The control subsystem holds what the banks report: the current year’s deposits and withdrawals, the balance at 31 December, and a calculated balance at the end of the holder’s financial year.

Skat compares the sum of unused allocations in the balance subsystem with the year-end balance in the control subsystem. A negative difference, meaning less money on the account than unused allocations, indicates withdrawals the holder has not taken to forlods afskrivning on their tax return. A difference between the deposited amount and the allocation the holder declared triggers udsøgning, a notice to Skattestyrelsen describing the point for closer review, with back-taxation (efterbeskatning) as a possible outcome.

On the guide’s description, the deposit figure in that comparison comes from the bank’s reports. An unreported deposit therefore produces the same difference as a deposit that was never made.

Error list 9183 and the ten-working-day window

Error list 9183 holds the reports rejected for errors or omissions. The guide requires the bank to send a correct report within ten working days of receiving the list, so that Skat’s approval of the holder’s tax return form rests on correct data. Corrections go in through screen INDB or on form 03.041 with cover letter 03.086.

The flag to leave alone is the correction marker. Lines on the error list were rejected and never entered the system, so the guide says the re-filed line must not be marked as a correction, unless the rejected line was itself a correction. Marking a fresh line as a correction breaks the validation rules on deposits: a deposit carrying the correction marker must have a negative amount, and a negative deposit must carry the marker.

Correcting a report that Skat accepted depends on which correction is being made. On SF-TELE, the guide describes reversing a previously approved report: it is repeated with all its data, a negative amount and the correction marker. Appendix 1 describes a different case, a wrongly stated amount: the correction reports the difference in the amount field with the opposite sign, so an amount reported DKK 1,000 too high is corrected with a negative DKK 1,000 and an amount reported DKK 1,000 too low is corrected with a positive DKK 1,000, with the earlier identifying information repeated and the correction field marked. For deposits, that positive correction conflicts with the section 6 rule that a deposit carrying the correction marker must have a negative amount, and the guide does not reconcile the two.

The list itself shows, per line, the record number, registration number, account number, CPR or SE number, the I/U code for deposit or withdrawal, the E/V/K/U account type, a change code column, the transaction date, the acquisition date, the amount and an error text. The amount appears with øre on the list, although the file carries whole kroner. The error texts flag an SE number or registration number missing from Skat’s bank register, an invalid CPR number or non-numeric account number, a blank or invalid I/U or account-type code, and an invalid date, acquisition-date error or non-numeric amount.

One point the guide leaves open is the letter for the correction marker. Appendix 1 lists X or J as the values for the Korrektion field. The error-type list in section 6 says the change code may only be K or blank, and the list’s change-code column shows a correction as K. The guide does not reconcile the two, and eKapital is the unit it names for file-transmission questions.

After the August run, late lines wait a year

Once Skat has run its udsøgning, in August for establishment accounts, it stores the reports. Anything a bank sends after the run goes onto a waiting register (venteregister) and enters the system only with the following year’s run. The guide does not give a run month for the equalisation accounts.

From that point only Skattestyrelsen can change the data in the EI-system. A bank that finds missing reports or corrections after the runs has to contact Skattestyrelsen, which can adjust the allocations registered in the balance subsystem. A correction filed after August reaches the matching engine a year late.

I read that as making 1 June the legal deadline and the August run the practical one, with the weeks between them as the window for working through error list 9183 before the customer’s position is tested.

Blocking and payout notices from Skattestyrelsen

Where the conditions for the deduction were not met, the account holder is back-taxed, and Skattestyrelsen tells the bank which accounts to block. Once the outstanding tax is calculated, Skattestyrelsen sends a giro payment card. The guide requires the bank to pay the tax within ten business days of receiving the card and to disregard the payment date printed on it. Any balance left on the account can then be paid to the holder. The bank reports the whole withdrawal, the tax portion and the amount paid out together, through INDB or on form 03.041, with the acquisition date left blank.

BEK 430 section 6 sets out the underlying rule for the back-taxation cases it lists by reference to the Act. For the establishment account, the bank may pay out only after receiving notice from the tax administration, must hold back the part the notice identifies as tax, and pays it within ten business days of receiving the notice, quoting the holder’s CPR number. For the entrepreneur account, section 6(2) replaces tax with the afgift (levy) and replaces the ten-day clock with the deadline in section 11 D of the Act: 1 May of the year after the relevant year, with 1 July as the last day for timely payment. The two account types share a form and a screen and still run on different payment clocks.

A payout notice (udbetalingsmeddelelse) covers a different case. Where Skattestyrelsen finds in a review that the holder was not entitled to the reported deduction, the deposit is paid out to the holder and Skattestyrelsen notifies the bank. The guide requires that payout to be reported as a withdrawal, with no correction marker and no acquisition date.

The year-end balance travels through Indlån

EIS reporting carries transactions. The 31 December balance reaches the system through a different feed: section 5 of the guide requires banks, through their reporting to Indlån, to help ensure the EI-system receives the year-end balance on all four account types. Skattestyrelsen’s guide to Indlån reporting, which the EIS guide points to, governs that feed. Teams used to the single annual account-level return in our CRS reporting guide or our FATCA reporting guide will find EIS split across two streams, with transactions in one and balances in the other.

The Indlån record for EIS carries the holder’s CPR number (PNR), the bank’s registration number, the account number, the reporting institution’s SE number, the balance at 31 December and an account-type code. The codes are numeric: 17 for an establishment or entrepreneur account, 19 for a konjunkturudligningskonto, 27 for an establishment account reserved for ship shares (skibsanparter) and 29 for an indkomstudligningskonto.

The two code sets map unevenly. EIS separates the establishment account (E) from the entrepreneur account (V); Indlån puts both under 17, and adds 27, which has no letter of its own in the EIS layout. A code table built for one feed will not serve the other.

The equalisation accounts behind the 15 October filing

Holders of a konjunkturudligningskonto use the capital return scheme; the guide says both fully and limited tax-liable persons can allocate, and the scheme has applied since income year 1993. The allocation can be at most 25 per cent of the profit from the self-employed business in the allocation year, and at least DKK 5,000. From income year 2016, 78 per cent of the allocation must be placed on a bound account; section 22 b(3) of the virksomhedsskatteloven describes this as the allocation net of the konjunkturudligningsskat paid on it. The deposit goes in after the allocation year ends and before the tax return deadline for that year, on a cash interest-bearing account named Konjunkturudligningskonto that shows the holder’s name, address, CPR number, the business’s financial year and the allocation year.

The indkomstudligningskonto serves people with income from literary or creative artistic work who use neither the business tax scheme (virksomhedsordningen) nor cyclical equalisation, and it has applied since income year 2003. The allocation is at least DKK 5,000 and at most a base amount set each year, and again 78 per cent goes on a bound account, this one named Indkomstudligningskonto.

One control on these accounts sits with the bank: it may not pay anything out until three months have passed since the amount was deposited. The holder, for their part, must withdraw each deposit no later than the tenth income year after the allocation year. Section 22 b(3) also rules out a gevinstopsparingskonto (prize savings account) as the konjunkturudligningskonto, and section 22 d(2) applies the relevant section 22 b rules correspondingly to the indkomstudligningskonto, while the guide expressly permits a gevinstopsparingskonto for establishment-account money. The same product can therefore be an eligible home for one EIS account type and ineligible for another.

What version 1.8 changes, and what it leaves alone

Version 1.8 moves the application date. Version 1.7, published on 6 October 2025, applied to reports made from 1 October 2025; version 1.8 applies to all reports, including corrections for earlier years, made from 1 October 2026. Section 1.1.1, which summarises the rules for establishment and entrepreneur accounts, carries only a version 1.8 stamp. The guide’s what’s-new section contains the application date and one policy statement and does not itemise any other change.

That policy statement already appeared in version 1.7. The guide used to be reissued every year, and Skattestyrelsen now says a new edition will appear only when there are changes or clarifications. Section 0 still describes the document as an annual guide. The version list at the foot of each section shows which edition a page belongs to.

Frequently Asked Questions

Can one establishment account hold deposits for more than one deposit year?

Yes. Section 1 of BEK 430 allows it, provided it is clear which deposit year each deposit relates to. Withdrawals then follow the order in section 7(7) of the Act: a deposit for a given year can be withdrawn only once earlier deposits have been withdrawn in full. The establishment and entrepreneur accounts still have to be separate accounts.

The customer’s form 02.007 lists several assets bought on different dates. How many withdrawal lines does the bank file?

The guide allows a single report of the total amount withdrawn, with the acquisition date of one of the listed assets, provided the holder acquired all of them within the same financial year. Where the purchases span two financial years, that shortcut is not available.

A customer has an extended tax return deadline. Can they still deposit after 15 May?

No. The guide states that an extension of the deadline for the tax return form does not extend the deposit deadline, and that the deposit deadline cannot be waived. A deposit made after 15 May falls into the next deposit year.

What happens to an establishment account when the holder dies?

No new deposits can be made after the holder’s death, according to the guide. Section 11(1) of the Act then brings unwithdrawn deposits into taxable income for the year of death with an annual supplement, and section 11(10) disapplies that to the extent a surviving spouse takes over the deposits or steps into the deceased’s tax position under the estate tax act.

The account holder is emigrating. Can the balance be paid out?

Section 11(2) of the Act brings unwithdrawn establishment-account deposits into taxable income when full Danish tax liability ends, charges a levy on entrepreneur-account deposits, and lets the holder apply for deferral (henstand) under subsections 4 to 8. Section 11(5) states that the money on the account or in the bond depot secures that tax or levy claim and cannot be withdrawn until it is paid. Where the business has been established and the holder remains liable to Danish tax on the business income, section 11(2) says no back-taxation takes place while that liability lasts.

Can a spouse’s establishment account fund the other spouse’s business?

Yes, in one situation. Section 10 A of the Act covers a person who marries after establishing a business: the cohabiting spouse may withdraw from the spouse’s own establishment or entrepreneur account under the section 7 rules for use in that business, until the end of the second year after the year of the marriage, provided the spouse’s deposits have not already been taxed or levied. The account, and so the CPR number on the EIS line, is the spouse’s.

Related Articles

• Liquidation Proceeds Reporting to Skat: Section 28a for Danish Funds: another Skattestyrelsen reporting stream, covering the section 28 a report that Danish funds and companies file on liquidation proceeds.
• CRS Reporting in Luxembourg: Practical Guide for Financial Institutions: the annual account-level CRS model as applied by Luxembourg financial institutions.
• FATCA Reporting in Luxembourg: Practical Guide for Financial Institutions: US account reporting by Luxembourg financial institutions.
• Konto- och värdefackssystem: Who Must Connect to Mekanismen: a Nordic contrast, covering which Swedish institutions must make account and safe-deposit-box data searchable for authorities.

Key Takeaways

• 15 October 2026 is the first filing made under version 1.8: equalisation-account deposits and withdrawals dated before 1 October 2026 that have not yet been reported.
• Schedule 9183 clean-up for June and July, so establishment-account corrections land before Skat’s August matching run.
• Key every EIS line to the customer’s CPR number and keep SE numbers for the bank’s own identifier fields.
• Re-file rejected 9183 lines as fresh lines without the correction marker, unless the rejected line was itself a correction; use the marker only on changes to lines Skat accepted, whether a full reversal or a signed difference in the amount.
• Set the 02.007 retention rule at five years from the end of the calendar year of withdrawal.
• Maintain two account-type tables, E/V/K/U for EIS lines and 17/19/27/29 for the Indlån balance.
• Run separate payment clocks after a blocking notice: ten business days for establishment-account tax, the section 11 D deadline for the entrepreneur-account levy.

Sources and References

• Skattestyrelsen, Indberetningsvejledning til etableringskontosystemet (EIS), S nr. 33, version 1.8, published 28 September 2026: https://info.skat.dk/data.aspx?oid=170642&vid=221442
• EIS guide, section 0.1 Hvad er nyt (application from 1 October 2026): https://info.skat.dk/data.aspx?oid=2459270&vid=221442
• EIS guide, section 1.1.1 Reglerne for etablerings- og iværksætterkonti: https://info.skat.dk/data.aspx?oid=2462491&vid=221442
• EIS guide, section 1.2.1 Konjunkturudligningsordningen and section 1.2.2 Indkomstudligningsordningen: https://info.skat.dk/data.aspx?oid=2406493&vid=221442 and https://info.skat.dk/data.aspx?oid=2406494&vid=221442
• EIS guide, section 3 EI-systemet: https://info.skat.dk/data.aspx?oid=170661&vid=221442
• EIS guide, section 4.1 Indberetningsfrister: https://info.skat.dk/data.aspx?oid=170673&vid=221442
• EIS guide, section 5 Kontomarkeringer i Indlån: https://info.skat.dk/data.aspx?oid=170666&vid=221442
• EIS guide, section 6 Rettelsesprocedure: https://info.skat.dk/data.aspx?oid=170667&vid=221442
• EIS guide, section 7.1 Spærringsmeddelelse: https://info.skat.dk/data.aspx?oid=170677&vid=221442
• EIS guide, Bilag 1, datastruktur for indberetning: https://info.skat.dk/data.aspx?oid=2296013&vid=221442
• Retsinformation, Bekendtgørelse nr. 430 af 27. maj 2009 om indskud på etableringskonto og iværksætterkonto, sections 1 to 7: https://www.retsinformation.dk/eli/lta/2009/430
• Retsinformation, Lovbekendtgørelse nr. 1307 af 10. november 2025 om indskud på etableringskonto og iværksætterkonto, sections 1, 4, 5, 7, 10 A, 11, 11 B, 11 D, 14 and 15: https://www.retsinformation.dk/eli/lta/2025/1307
• Retsinformation, Virksomhedsskatteloven, lovbekendtgørelse nr. 1836 af 16. september 2021 (the consolidation cited in the guide), sections 22 b and 22 d: https://www.retsinformation.dk/eli/lta/2021/1836
• Retsinformation, Bekendtgørelse nr. 1021 af 4. oktober 2005 om konjunkturudligningsordningen i kapitalafkastordningen og udligningsordningen for forfattere og skabende kunstnere: https://www.retsinformation.dk/eli/lta/2005/1021

The first filings under version 1.8

The 15 October 2026 equalisation-account report is the first deadline to fall under version 1.8, and it covers konjunktur- and indkomstudligning deposits and withdrawals made before 1 October 2026 that have not yet been reported. The next establishment and entrepreneur account filing is due on 1 June 2027, for the deposit year that closes on 15 May 2027.

Disclaimer: The information on RegReportingDesk.com is for educational and informational purposes only. It does not constitute legal, regulatory, tax, or compliance advice. Always consult your compliance officer, legal counsel, or the relevant supervisory authority for guidance specific to your institution.