Commission Implementing Regulation (EU) 2025/1325 of 7 July 2025 amending Implementing Regulation (EU) 2015/2378 as regards the standard forms and computerised formats to be used for the mandatory automatic exchange of information under Council Directive 2011/16/EU as amended by Council Directive (EU) 2025/872

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC (1), and in particular Article 20(4) thereof,

Whereas:

(1) Council Directive (EU) 2025/872 (2) amended Directive 2011/16/EU to provide for the mandatory automatic exchange of information reported by the multinational enterprise groups and the large-scale domestic groups that fall within the scope of Council Directive (EU) 2022/2523 (3).

(2) In accordance with Directive 2011/16/EU, it is necessary to lay down the practical arrangements to facilitate the communication of the information referred to in Article 8ae(2) of that Directive. In particular, the automatic exchange of information pursuant to Article 8ae(5) of Directive 2011/16/EU should be carried out using a standard computerised format.

(3) Commission Implementing Regulation (EU) 2015/2378 (4) should therefore be amended accordingly.

(4) The measures provided for in this Regulation are in accordance with the opinion of the Committee on Administrative Cooperation for Taxation,

HAS ADOPTED THIS REGULATION:

Article 1

Implementing Regulation (EU) 2015/2378 is amended as follows:

(1) in Article 2, the following paragraph 4 is added: ‘4.   The computerised format to be used for the mandatory automatic exchange of information pursuant to Article 8ae(5) of Directive 2011/16/EU shall comply with Annex XVII to this Regulation.’

(2) the text set out in the Annex to this Regulation is added as Annex XVII.

Article 2

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 7 July 2025.

For the Commission The President Ursula VON DER LEYEN

(1) OJ L 64, 11.3.2011, p. 1, ELI: http://data.europa.eu/eli/dir/2011/16/oj.

(2) Council Directive (EU) 2025/872 of 14 April 2025 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (OJ L, 2025/872, 6.5.2025, ELI: http://data.europa.eu/eli/dir/2025/872/oj).

(3) Council Directive (EU) 2022/2523 of 15 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union (OJ L 328, 22.12.2022, p. 1, ELI: http://data.europa.eu/eli/dir/2022/2523/oj).

(4) Commission Implementing Regulation (EU) 2015/2378 of 15 December 2015 laying down detailed rules for implementing certain provisions of Council Directive 2011/16/EU on administrative cooperation in the field of taxation and repealing Implementing Regulation (EU) No 1156/2012 (OJ L 332, 18.12.2015, p. 19, ELI: http://data.europa.eu/eli/reg_impl/2015/2378/oj).