The obligation to report transactions (Article 26 MiFIR)

COMMISSION NOTICE on the interpretation and implementation of the transitional provision laid down in Regulation (EU) 2024/791 of the European Parliament and of the Council amending Regulation (EU) No 600/2014 as regards enhancing data transparency, removing obstacles to the emergence of consolidated tapes, optimising the trading obligations and prohibiting receiving payment for order flow · European Union

Article 26 MiFIR sets out rules on the obligation for investment firms which execute transactions in financial instruments to report the details of such transactions to the competent authority. Article 26 MiFIR is to be supplemented by a Commission delegated regulation that will specify which financial instruments that have an index as the underlying need to be reported as well as modify certain details of the transactions to be reported (5). Article 26 MiFIR therefore cannot be supplemented adequately by Commission delegated regulation (EU) 2017/590 (‘RTS 22’). In consequence, pursuant to Article 54(3) MiFIR, the rules on transaction reporting as applicable before 28 March 2024, as specified in RTS 22, continue to apply. The new transaction reporting rules apply as of entry into force of the Commission delegated regulation adopted pursuant to Article 26(9) MiFIR. ELI: http://data.europa.eu/eli/C/2024/2966/oj ISSN 1977-091X (electronic edition)

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Source: EUR-Lex (Cellar) · retrieved 2026-09-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.