The reporting requirement (RR) is a particular legislative provision that commands bodies to execute a task by institutions to other institutions (e.g., EU Commission to Parliament) (Regulatory reporting is the periodical provision of structured or unstructured data (qualitative or quantitative) from concerned private and public organisations, to competent authorities (at EU or national level) as required by the requirements set in specific legislation. It is a process which entails the following main stages: the setting of regulatory reporting requirements in legislation, data collection, data processing, and data use and reuse. https://interoperable-europe.ec.europa.eu/collection/better-legislation-smoother-implementation/glossary/term/regulatory-reporting .The reporting requirement is not a legal obligation because there is no violation and no sanction). However, the reporting requirements are a fundamental part of the Better Regulation (Review clauses in EU legislation adopted during the first half of the ninth parliamentary term (2019-2024), EPRS | European Parliamentary Research Service Author: Nora Hahnkamper, October 2022) strategy to monitor the simplification of the European legislation and the correct implementation of EU policies) (European Commission: Directorate-General for Digital Services and Wavestone, Case study analysis of regulatory reporting practices across the European Commission, Publications Office, 2019, https://data.europa.eu/doi/10.2799/116377 ). For these reasons, tracking the reporting requirements permits to evaluate of the policies, their effective implementation and empowerment, and their evolution over time. This paper presents a legal ontology to model the reporting requirements, developed with the support of the EU Commission with the scope to monitor the EU policies.