Prováděcí nařízení Komise (EU) 2025/2263 ze dne 12. listopadu 2025, kterým se mění prováděcí nařízení (EU) 2015/2378, pokud jde o standardní formuláře a elektronické formáty pro povinnou automatickou výměnu informací o oznamovaných kryptoaktivech, sdělování ročního hodnocení a seznam statistických údajů, které mají členské státy poskytovat podle směrnice Rady 2011/16/EU

THE EUROPEAN COMMISSION,

Article 2 Article 2

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/EECOJ L 64, 11.3.2011, p. 1 , ELI: http://data.europa.eu/eli/dir/2011/16/oj. , and in particular Article 8ad(4) and (9), Article 20(5), point (c), and Article 23(3) and (4) thereof,

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

(1) Council Directive (EU) 2023/2226Council 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). 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) 2015/2378Commission 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). 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 CouncilRegulation (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). , 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,

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.

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.

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

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.

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.

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 .

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).

Article 2g 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. 2.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. 3.The format of the individual identification number pursuant to Article 8ad(7) is set out in Annex XIX to this Regulation. 4.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. 5.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.

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).

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).

HAS ADOPTED THIS REGULATION: