COMMISSION IMPLEMENTING REGULATION (EU) 2025/2263 | 32025R2263 — European Union law | Esheria

COMMISSION IMPLEMENTING REGULATION (EU) 2025/2263

This regulation updates EU crypto-asset tax reporting forms, formats, and related register rules, and requires Member States to send a yearly assessment to the Commission by 1 May each year.

AI-assisted research synopsis — verify against the official legal text below.

Jurisdiction
European Union
Instrument
Regulation
Citation
32025R2263
Status
In force
Version
Undated source snapshot
Language
en
Official source
View official record ↗
automatic exchange of information crypto-assets electronic communication information transfer record retention registers registration reporting

Statute overview

About this statute

This regulation updates EU crypto-asset tax reporting forms, formats, and related register rules, and requires Member States to send a yearly assessment to the Commission by 1 May each year. The element must include at least the city of birth and country of birth, using either a 2-letter country code or a former country name. This segment lists currency and language code entries in an XML enumeration. The provision sets registration and retention rules for Crypto-Asset Operator registration records, including a 12-month retention limit for deleted information.