Commission Implementing Regulation (EU) 2025/2263

Contents

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^note, 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^note 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^note 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^note, 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,

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