Commission Implementing Regulation (EU) 2025/2263 of 12 November 2025 amending Implementing Regulation (EU) 2015/2378 as regards the standard forms and computerised formats for the mandatory automatic exchange of information on reportable crypto-assets, the communication of the yearly assessment and the list of statistical data to be provided by Member States under Council Directive 2011/16/EU

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 8ad(4) and (9), Article 20(5), point (c), and Article 23(3) and (4) thereof,

Whereas:

(1) Council Directive (EU) 2023/2226 (2) amended Directive 2011/16/EU to provide for the mandatory automatic exchange of information to be reported by Reporting Crypto-Asset Service Providers.

(2) Pursuant to Article 8ad(4) of Directive 2011/16/EU, it is necessary to lay down the practical arrangements to facilitate the communication of the information referred to in paragraph 3 of that Article. In particular, the automatic exchange of information pursuant to Article 8ad(6) of Directive 2011/16/EU should be carried out using a standard computerised format.

(3) Pursuant to Article 8ad(9) of Directive 2011/16/EU, it is necessary to lay down the practical arrangements necessary for the registration and identification of Crypto-Asset Operators that are Reporting Crypto-Asset Service Providers, in order for Member States to have relevant information on the Crypto-Asset Operator that is subject to reporting in their Member State.

(4) To ensure that Member States report the same information on Crypto-Asset Operators, it is necessary to establish the standard form to be used for the communication of information on Crypto-Asset Operators to the Crypto-Asset Operator register.

(5) Article 2c of Commission Implementing Regulation (EU) 2015/2378 (3) and Annex X thereto should be updated with new information to reflect the current amendments to Directive 2011/16/EU.

(6) Implementing Regulation (EU) 2015/2378 should therefore be amended accordingly.

(7) In accordance with Article 42(1) of Regulation (EU) 2018/1725 of the European Parliament and of the Council (4), the European Data Protection Supervisor was consulted.

(8) For reasons of coherence and legal certainty, the date of entry into force of this Regulation should be aligned with the date of application provided for in Article 2(1), second subparagraph, of Directive (EU) 2023/2226.

(9) 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 5 is added: ‘5.   The computerised format to be used for the mandatory automatic exchange of information pursuant to Article 8ad(6) of Directive 2011/16/EU shall comply with Annex XVIII to this Regulation.’

(2) in Article 2c, paragraph 2 is replaced by the following: ‘2.   Before 1 May each year, Member States shall communicate to the Commission by electronic means the yearly assessment using the form referred to in paragraph 1. The assessment shall cover the period of the previous calendar year.’

(3) the following Article 2g is added: ‘Article 2g Standard forms, including linguistic arrangements, for the communication of information on Crypto-Asset Operators, and the retention period for information deleted from the Crypto-Asset Operator register

(4) Annex VIII is replaced by the text in Annex I to this Regulation;

(5) Annex X is amended in accordance with Annex II to this Regulation;

(6) the text set out in Annex III to this Regulation is added as Annex XVIII;

(7) the text set out in Annex IV to this Regulation is added as Annex XIX.

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.

It shall apply from 1 January 2026.

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

Done at Brussels, 12 November 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) 2023/2226 of 17 October 2023 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (OJ L, 2023/2226, 24.10.2023, ELI: http://data.europa.eu/eli/dir/2023/2226/oj).

(3) 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).

(4) Regulation (EU) 2018/1725 of the European Parliament and of the Council of 23 October 2018 on the protection of natural persons with regard to the processing of personal data by the Union institutions, bodies, offices and agencies and on the free movement of such data, and repealing Regulation (EC) No 45/2001 and Decision No 1247/2002/EC (OJ L 295, 21.11.2018, p. 39, ELI: http://data.europa.eu/eli/reg/2018/1725/oj).