Perspectives · Digital regulation

The DORA register of information is an entity-data exercise

Financial entities have had to keep a register of every contractual arrangement for ICT services since the Digital Operational Resilience Act began to apply on 17 January 2025, and to report it to their competent authority each year. In Luxembourg the CSSF opens its eDesk submission window on 11 February 2026 and closes it on 31 March 2026, with a reference date of 31 December 2025. Other authorities run their own collections on their own portals in the same weeks, so the date that binds a firm is the one its own supervisor published. Most of the difficulty firms report lies in entity data: names, identifiers and group structure that have to agree before a file will validate. This perspective is general information, not legal advice.

16 February 2026 · Digital regulation

The obligation

A resilience rule that reads like a register extract

Article 28(3) of DORA requires a financial entity to maintain and update, at entity level and at sub-consolidated and consolidated levels, a register of information covering all contractual arrangements for ICT services provided by third parties. Those arrangements have to be documented in a way that distinguishes the ones supporting critical or important functions from the ones that do not. The register is reported to the competent authority at least yearly and made available on request.

Open the template and the resilience content is thinner than the title suggests. Most of the file asks for entity data: the legal name of the contracting entity, its identifier, the identifier of its parent, the branches through which a service is consumed, and the level at which this particular submission is being made. Before a firm can describe a supplier relationship, it has to describe itself.

The window

Every authority runs its own collection

The Luxembourg collection is a worked example of the mechanics. The CSSF eDesk portal opens on 11 February 2026 and closes on 31 March 2026, and the register must cover contractual arrangements contracted up to the reference date of 31 December 2025. The submitting entity's legal entity identifier has to reach the CSSF before the file does, and at least one member of staff must hold the DORA reporting role in eDesk before anything can be uploaded.

The format is unforgiving in a way that is quietly useful. Registers go up as plain CSV files inside a zip archive that follows a set folder structure and naming convention, and a register that fails the European Supervisory Authorities' validation checks has to be corrected and resubmitted before the window closes. A rejection in the last week of March is not a technical inconvenience; it is a report that has not been made. Groups with entities in several member states should expect several windows and several portals.

Three levels of one file

Where a group's register comes apart

One regulated company reconciles its register against itself. A group maintains the register at entity level and, where it applies, at sub-consolidated and consolidated level, so one contract can appear in more than one file, described from more than one vantage point. The consolidated view only holds together if the hierarchy recorded in the file is the hierarchy that existed on the reference date.

Fund and holding structures are where that comes apart. An entity renamed in November, a branch opened in a second member state, a manager whose identifier was renewed under a slightly different legal name, a contract signed by a service company on behalf of three regulated entities: each is ordinary corporate housekeeping, and each surfaces as a validation failure or as an inconsistency between levels that somebody has to explain in March.

Upstream of the spreadsheet

Patching the file buries the finding

The instinct under time pressure is to patch. Someone edits a legal name in a CSV so the row passes, and the register goes in carrying a value that matches neither the constitutional documents nor the bank mandate nor last year's submission. By the following January the edit is invisible, and whoever builds the next file reproduces the same mismatch from the same source. Treat the annual submission instead as a yearly test of the entity record, and write every correction back into it: one authoritative legal name for each entity, one identifier with its renewal date, one recorded parent, one list of branches, and a named owner for each. Generate the register from that record and a validation failure becomes a finding about the record, which somebody can fix once.

In Alethia

Where the identifiers already live

The fields the register of information asks for are the fields a governed entity record already holds: identifiers, ownership, officers, the documents behind each fact, bank accounts and mandates, and obligations carrying due dates. They are held once, with an audit trail showing when each value changed and who changed it.

Alethia submits nothing and connects to no portal. Where it earns its place is the fortnight before a window closes. Each in-scope entity carries a dated obligation for its own authority's collection, the structure chart comes off the record, and the person building the file sees the entity data without being handed everything else in the register.

Questions

The 2026 register of information in practice

Is 31 March 2026 the deadline for every firm in scope of DORA?

No. That is the closing date of the CSSF's eDesk window in Luxembourg. Each competent authority publishes its own collection window and its own submission channel, so a group with regulated entities in several member states has several dates to track.

Does a group submit one register or several?

DORA requires the register to be maintained at entity level and at sub-consolidated and consolidated levels. What is actually submitted depends on the group's structure and on the authority's instructions, which is why the same contractual arrangement can appear in more than one file.

Do contracts signed after the reference date belong in this year's file?

No. The Luxembourg collection covers arrangements contracted up to 31 December 2025. Later contracts belong to the next reference date, which is a reason to record a new ICT contract when it is signed and not to go looking for it a year afterwards.

Next January's file starts with this January's record

Hold one authoritative legal name, one identifier and one recorded parent for each entity, each with an owner and an audit trail, so the annual register is generated from the record and never reconciled against it as a window closes.