The European Commission (EC) has adopted Implementing Regulation 2025/648 of 2 April 2025, introducing changes to Implementing Regulation 2015/2378, as regards the standard forms and computerised formats to be used for the mandatory automatic exchange of information in relation to the Council Directive 2011/16/EU as amended by Council Directive (EU) 2021/514 (DAC7).
Council Directive (EU) 2021/514 amended Directive 2011/16/EU to improve the provisions of the latter relating to all forms of exchanges of information and administrative cooperation and to provide for a mandatory automatic exchange of information reported by platform operators.
These amendments align with the provisions of the Amending Directive to the 2011 Directive on Administrative Cooperation (2021/514) (DAC7).
The Implementing Regulation 2025/648 was published in the Official Journal of the European Union on 3 April 2025. It became binding and directly applicable in all Member States on 23 April 2025, 20 days after publication.
Under Implementing Regulation 2025/648:
- Each year, Member States must submit statistical data to the European Commission regarding the mandatory automatic exchange of information reported by platform operators. This requirement, outlined in Implementing Regulation 2015/2378, mandates that the data be provided no later than 1 April 2025;
- The regulation also broadens the scope of required statistical data to include details on the number of joint audits initiated or participated in by the Member State.
