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

Image omitted; see official source	Official Journal of the European Union	EN L series
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	2025/2263	26.11.2025

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 [^ntr1-L_202502263EN.000101-E0001], 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 [^ntr2-L_202502263EN.000101-E0002] 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 [^ntr3-L_202502263EN.000101-E0003] 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 [^ntr4-L_202502263EN.000101-E0004], 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

1. The form to be used for the communication of information on Crypto-Asset Operators to the Crypto-Asset Operators register pursuant to Article 8ad(9) of Directive 2011/16/EU shall comply with the format set out in Annex XIX to this Regulation.

1. The key elements to be recorded in the Crypto-Asset Operator register, as provided for by Article 8ad(9) of Directive 2011/16/EU, shall be the information listed in Section V, subparagraph F(2), of Annex VI to Directive 2011/16/EU and Annex XIX to this Regulation. The establishment of the Crypto-Asset Operator register, and the processing of personal data carried out within that Crypto-Asset Operator register by the Commission on behalf of the competent authorities of Member States shall comply with Regulations (EU) 2016/679 and (EU) 2018/1725. The competent authorities of Member States shall be considered to be data controllers and the Commission shall be considered to be a data processor in accordance with Regulation (EU) 2016/679.

1. The format of the individual identification number pursuant to Article 8ad(7) is set out in Annex XIX to this Regulation.

1. The retention period for information deleted from the Crypto-Asset Operator register, pursuant to Section V, subparagraph F(5), point d, of Annex VI to Directive 2011/16/EU is set out in Annex XIX to this Regulation.

1. The rules regarding the change of the Member State of single registration and the transfer of information regarding the Reporting Crypto-Asset Service Provider to the new Member State of single registration are set out in Annex XIX to this Regulation.’

;

• (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

[^ntr1-L_202502263EN.000101-E0001]: OJ L 64, 11.3.2011, p. 1, ELI: http://data.europa.eu/eli/dir/2011/16/oj.

[^ntr2-L_202502263EN.000101-E0002]: 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).

[^ntr3-L_202502263EN.000101-E0003]: 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).

[^ntr4-L_202502263EN.000101-E0004]: 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).

ANNEX I

‘ANNEX VIII

Form referred to in Article 2c

The form for the communication pursuant to Article 23(3) of Directive 2011/16/EU covers the following information:

• (a) identification of the Member State replying to the questionnaire;

• (b) general information on organisation and resources for automatic exchange of information purposes, including administrative and other relevant costs for development and implementation; administrative costs for recurring operations; other relevant costs for tax compliance operations;

• (c) litigation and Court proceedings;

• (d) availability of information in the Member State, including description of management process for ensuring the collection of data including identification elements, and the timeliness of information sent;

• (e) effectiveness of exchanges as the Receiving Member State, including processing of the information received, total matching rate percentage, and percentage of reports identified successfully;

• (f) quality of the information received including identification of relevant taxpayers/parties, percentage of valid tax identification numbers (TIN) provided by the Sending Member State;

• (g) use of information received including categories of usage, tax area, other administrative cooperation induced;

• (h) estimation of outcome of use of information, including increase in tax assessed and / or increase in tax base adjusted, percentage of reports used in tax investigations;

• (i) monitoring whether bilateral annual feedback as per Article 14(2) of Directive 2011/16/EU was sent;

• (j) monitoring, implementation and outcome of follow-up actions related to specific projects relevant to the functioning of the Directive; and

• (k) any other relevant information related to points (a) to (j), or issues encountered by the Member States.

’

ANNEX II

In Annex X to Implementing Regulation (EU) 2015/2378, the following indent is added to the list:

• ‘— In the case of non-custodial dividends: statistics on message and recipient, message and payer, recipient and relationship, payer and relationship, recipient and income’;

ANNEX III

‘ANNEX XVIII

Computerised format referred to in Article 2(5)

The computerised format for the mandatory automatic exchange of information pursuant to Article 8ad(6) of Directive 2011/16/EU complies with the following tree structure and contains the following elements and attributes [^ntr1-L_202502263EN.000602-E0001]:

CARF XML

http://www.w3.org/2001/XMLSchema" xmlns:stf="urn:oecd:ties:carfstf:v5" xmlns:iso="urn:oecd:ties:isocarftypes:v1" targetNamespace="urn:oecd:ties:carf:v1" elementFormDefault="qualified" attributeFormDefault="unqualified" version="1.3">

Message type defines the type of reporting

Transfer Type

Staking

Crypto Loan

Wrapping

Collateral

Transfer Type

Airdrop

Staking income

Mining income

Crypto loan

Transfer from another RCASP

Sale of goods or services

Collateral

Other

Unknown (to be selected as the default value where the Reporting Crypto-Asset Service Provider has no knowledge on the Transfer Type)

Account Number Type

Transfer to another RCASP

Crypto Loan

Purchase of goods or services, to be used in respect of transactions other than those already reported as Reportable Retail Payment Transactions

Collateral

Other

Unknown (to be selected as the default value where the Reporting Crypto-Asset Service Provider has no knowledge on the Transfer Type)

The MessageTypeIndic defines the type of message sent

The message contains new information

The message contains corrections/deletions for previously sent information. When the MesseageTypeIndic is CARF702, the DocTypeIndic can contain either Corrections (OECD2) or Deletions (OECD3) or both, but new data (OECD1) cannot be contained. Note that OECD0 can be included for RCASP's DocTypeIndic.

The message advises there is no data to report

Controlling Person Type

CP of legal person - ownership

CP of legal person - other means

CP of legal person - senior managing official

CP of legal arrangement - trust - settlor

CP of legal arrangement - trust - trustee

CP of legal arrangement - trust - protector

CP of legal arrangement - trust - beneficiary

CP of legal arrangement - trust - other

CP of legal arrangement - other - settlor-equivalent

CP of legal arrangement - other - trustee-equivalent

CP of legal arrangement - other - protector-equivalent

CP of legal arrangement - other - beneficiary-equivalent

CP of legal arrangement - other - other-equivalent

Tax Residence

Incorporation

Management

Place of Business

Branch

Authorisation

Remote Services

Book value

Third-party value

Recent RCASP valuation

Reasonable estimate by RCASP

Data type for any kind of numeric data with two decimal fraction digits, especially monetary amounts.

Data type for any kind of numeric data with six decimal fraction digits, especially monetary amounts.

Reportable Retail Payment Transactions (Relevant Crypto Assets)

Information in the message header identifies the Tax Administration that is sending the message. It specifies when the message was created, what period (normally a year) the report is for, and the nature of the report (original, corrected, supplemental, etc).

The user must spread the data about the name of a party over up to six elements. The container element for this will be 'NameFix'.

Defines the name type of FirstName. Example: Given Name, Forename, Christian Name, Father's Name, etc. In some countries, FirstName could be a Family Name or a SurName. Use this attribute to define the type for this name.

Defines the name type of Middle Name. Example: First name, middle name, maiden name, father's name, given name, etc.

Defines the type of name associated with the NamePrefix. For example the type of name is LastName and this prefix is the prefix for this last name.

Defines the name type of LastName. Example: Father's name, Family name, Sur Name, Mother's Name, etc. In some countries, LastName could be the given name or first name.

Entity Identification Number

.

This data type is to be used whenever monetary amounts are to be communicated. Such amounts shall be given in with full amounts and two decimals. The code for the currency in which the value is expressed has to be taken from the ISO codelist 4217 and added in attribute currCode.

This is the identification number/identification code for the Entity in question. As the identifier may be not strictly numeric, it is just defined as a string of characters. Attribute 'issuedBy' is required to designate the issuer of the identifier. Attribute 'INType' defines the type of identification number.

Country code of issuing country, indicating country of Residence (to taxes and other)

Identification Number Type

This is the identification number/identification code for the Entity in question. As the identifier may be not strictly numeric, it is just defined as a string of characters. Attribute 'issuedBy' is required to designate the issuer of the identifier. Attribute 'INType' defines the type of identification number.

Country code of issuing country, indicating country of Residence (to taxes and other)

Entity Identification Number

Entity Identification Number

Name of organisation

This element provides information about the place of birth. This element must be filled in at least with the city and the country of birth (either the current jurisdiction identified by 2-characters country code or a former jurisdiction identified by a name).

CARF Version

ISO CARF TYPES

http://www.w3.org/2001/XMLSchema" targetNamespace="urn:oecd:ties:isocarftypes:v1" elementFormDefault="qualified" attributeFormDefault="unqualified" version="1.1">

ISO-3166 Alpha 2 country codes

AFGHANISTAN

ALAND ISLANDS

ALBANIA

ALGERIA

AMERICAN SAMOA

ANDORRA

ANGOLA

ANGUILLA

ANTARCTICA

ANTIGUA AND BARBUDA

ARGENTINA

ARMENIA

ARUBA

AUSTRALIA

AUSTRIA

AZERBAIJAN

BAHAMAS

BAHRAIN

BANGLADESH

BARBADOS

BELARUS

BELGIUM

BELIZE

BENIN

BERMUDA

BHUTAN

BOLIVIA, PLURINATIONAL STATE OF

BONAIRE, SINT EUSTATIUS AND SABA

BOSNIA AND HERZEGOVINA

BOTSWANA

BOUVET ISLAND

BRAZIL

BRITISH INDIAN OCEAN TERRITORY

BRUNEI DARUSSALAM

BULGARIA

BURKINA FASO

BURUNDI

CAMBODIA

CAMEROON

CANADA

CABO VERDE

CAYMAN ISLANDS

CENTRAL AFRICAN REPUBLIC

CHAD

CHILE

CHINA

CHRISTMAS ISLAND

COCOS (KEELING) ISLANDS

COLOMBIA

COMOROS

CONGO

CONGO, THE DEMOCRATIC REPUBLIC OF THE

COOK ISLANDS

COSTA RICA

COTE D'IVOIRE

CROATIA

CUBA

CURACAO

CYPRUS

CZECHIA

DENMARK

DJIBOUTI

DOMINICA

DOMINICAN REPUBLIC

ECUADOR

EGYPT

EL SALVADOR

EQUATORIAL GUINEA

ERITREA

ESTONIA

ETHIOPIA

FALKLAND ISLANDS (MALVINAS)

FAROE ISLANDS

FIJI

FINLAND

FRANCE

FRENCH GUIANA

FRENCH POLYNESIA

FRENCH SOUTHERN TERRITORIES

GABON

GAMBIA

GEORGIA

GERMANY

GHANA

GIBRALTAR

GREECE

GREENLAND

GRENADA

GUADELOUPE

GUAM

GUATEMALA

GUERNSEY

GUINEA

GUINEA-BISSAU

GUYANA

HAITI

HEARD ISLAND AND MCDONALD ISLANDS

HOLY SEE (VATICAN CITY STATE)

HONDURAS

HONG KONG

HUNGARY

ICELAND

INDIA

INDONESIA

IRAN, ISLAMIC REPUBLIC OF

IRAQ

IRELAND

ISLE OF MAN

ISRAEL

ITALY

JAMAICA

JAPAN

JERSEY

JORDAN

KAZAKHSTAN

KENYA

KIRIBATI

KOREA, DEMOCRATIC PEOPLE'S REPUBLIC OF

KOREA, REPUBLIC OF

KUWAIT

KYRGYZSTAN

LAO PEOPLE'S DEMOCRATIC REPUBLIC

LATVIA

LEBANON

LESOTHO

LIBERIA

LIBYA

LIECHTENSTEIN

LITHUANIA

LUXEMBOURG

MACAO

NORTH MACEDONIA

MADAGASCAR

MALAWI

MALAYSIA

MALDIVES

MALI

MALTA

MARSHALL ISLANDS

MARTINIQUE

MAURITANIA

MAURITIUS

MAYOTTE

MEXICO

MICRONESIA, FEDERATED STATES OF

MOLDOVA, REPUBLIC OF

MONACO

MONGOLIA

MONTENEGRO

MONTSERRAT

MOROCCO

MOZAMBIQUE

MYANMAR

NAMIBIA

NAURU

NEPAL

NETHERLANDS

NEW CALEDONIA

NEW ZEALAND

NICARAGUA

NIGER

NIGERIA

NIUE

NORFOLK ISLAND

NORTHERN MARIANA ISLANDS

NORWAY

OMAN

PAKISTAN

PALAU

PALESTINE, STATE OF

PANAMA

PAPUA NEW GUINEA

PARAGUAY

PERU

PHILIPPINES

PITCAIRN

POLAND

PORTUGAL

PUERTO RICO

QATAR

REUNION

ROMANIA

RUSSIAN FEDERATION

RWANDA

SAINT BARTHELEMY

SAINT HELENA, ASCENSION AND TRISTAN DA CUNHA

SAINT KITTS AND NEVIS

SAINT LUCIA

SAINT MARTIN (FRENCH PART)

SAINT PIERRE AND MIQUELON

SAINT VINCENT AND THE GRENADINES

SAMOA

SAN MARINO

SAO TOME AND PRINCIPE

SAUDI ARABIA

SENEGAL

SERBIA

SEYCHELLES

SIERRA LEONE

SINGAPORE

SINT MAARTEN (DUTCH PART)

SLOVAKIA

SLOVENIA

SOLOMON ISLANDS

SOMALIA

SOUTH AFRICA

SOUTH GEORGIA AND THE SOUTH SANDWICH ISLANDS

SOUTH SUDAN

SPAIN

SRI LANKA

SUDAN

SURINAME

SVALBARD AND JAN MAYEN

ESWATINI

SWEDEN

SWITZERLAND

SYRIAN ARAB REPUBLIC

TAIWAN, PROVINCE OF CHINA

TAJIKISTAN

TANZANIA, UNITED REPUBLIC OF

THAILAND

TIMOR-LESTE

TOGO

TOKELAU

TONGA

TRINIDAD AND TOBAGO

TUNISIA

TURKEY

TURKMENISTAN

TURKS AND CAICOS ISLANDS

TUVALU

UGANDA

UKRAINE