Annex IV reporting deadlines — quarterly and annual dates
Deadlines: the full filing calendar · the regulation library · practical guides
Annex IV dates are set by reporting frequency, not by jurisdiction. A quarterly reporter files one month after each quarter end, and an annual reporter files once. It is next due 31 January 2027 (prior year: 31 January 2026) for the prior annual period, or Q4/H2. Source: EUR-Lex Directive 2011/61/EU (AIFMD), Art. 24 — transparency reporting to competent authorities (Annex IV). It lands on the AIFM or management company.
What is Annex IV reporting?
Annex IV is the transparency report an alternative investment fund manager, or AIFM, files with its national regulator under AIFMD. It is a systemic-risk return: the regulator passes the data to ESMA and the European Systemic Risk Board. The template is set by Annex IV of the AIFMD delegated regulation (Article 110).
What is in the report
The report covers the fund's main markets and instruments, its assets under management, its investment strategy and exposures, its leverage, its liquidity profile and its risk measures. The manager files one report at AIFM level and one for each fund it runs.
Who files, who prepares, who receives
The AIFM files, including a non-EU manager marketing into the EU under a national private placement regime. Reporting frequency depends on assets under management and on whether the fund is leveraged, so two managers in one domicile can be on different cycles. The report goes to the manager's national competent authority.
This page carries 5 confirmed deadlines for Annex IV reporting, each with the date its own regulator publishes.
When it is due
| Jurisdiction | Obligation | Due | Reporting period | Who files | Files with | Extension | Source |
|---|---|---|---|---|---|---|---|
| Luxembourg, Ireland, United Kingdom | Annex IV annual / H2 / Q4 report to the national competent authority | 31 January 2027 (prior year: 31 January 2026) | the prior annual period, or Q4/H2 | the AIFM or management company | CSSF, CBI, FCA | — | EUR-Lex Directive 2011/61/EU (AIFMD), Art. 24 — transparency reporting to competent authorities (Annex IV) · calendar |
| Luxembourg, Ireland | Annex IV fund-of-funds 15-day extension expires (EU NCAs) | 15 February 2027 (prior year: 15 February 2026) | the prior annual period (fund-of-funds extension) | the AIFM or management company | CSSF, CBI | — | EUR-Lex Directive 2011/61/EU (AIFMD), Art. 24 — Annex IV reporting; fund-of-funds 15-day extension · calendar |
| Luxembourg, Ireland, United Kingdom | Annex IV Q1 report to the national competent authority | 30 April 2027 (prior year: 30 April 2026) | the first quarter | the AIFM or management company | CSSF, CBI, FCA | — | EUR-Lex Directive 2011/61/EU (AIFMD), Art. 24 — Annex IV Q1 · calendar |
| Luxembourg, Ireland, United Kingdom | Annex IV Q2 / H1 report to the national competent authority | 31 July 2027 (prior year: 31 July 2026) | the second quarter, or first half | the AIFM or management company | CSSF, CBI, FCA | — | EUR-Lex Directive 2011/61/EU (AIFMD), Art. 24 — Annex IV Q2/H1 · calendar |
| Luxembourg, Ireland, United Kingdom | Annex IV Q3 (quarterly reporters) | 31 October 2026 (prior year: 31 October 2025) | the third quarter | the AIFM or management company | CSSF, CBI, FCA | — | EUR-Lex Directive 2011/61/EU (AIFMD), Art. 24 — Annex IV Q3 · calendar |
Common mistakes
A very large single fund can force quarterly reporting even when the manager's overall assets are modest. The fund's own size sets the pace, not just the manager's. The manager also files at two levels: one report on itself, and one on each fund it runs. If it runs a fund of funds, that fund gets fifteen extra days on every report, quarterly and annual alike. A manager not running a fund of funds cannot use them.
Questions this page answers
When is the Annex IV annual report due?
The annual report is due to the national competent authority on 31 January 2027 (prior year: 31 January 2026). A fund of funds gets fifteen extra days on any report, so its annual one runs to 15 February 2027 (prior year: 15 February 2026).
What are the Annex IV quarterly deadlines?
One month after each quarter end. The Q1 report falls on 30 April 2027 (prior year: 30 April 2026); the table lists Q2 and Q3 with their own dates and sources.
Who has to file an Annex IV report?
The AIFM, including a non-EU manager marketing into an EU state under a private placement regime. Reporting frequency follows assets under management and leverage, not the manager's domicile.