On Jul. 17, 2025, EU CMSN issued Reg 2025/1325 of Jul. 7, 2025 amending Reg 2015/2378 as regards the standard forms and computerised formats to be used for the mandatory automatic exchange of information under Dir 2011/16 as amended by Dir 2025/872.
Regulation in force on 20th day after publication in the Official Journal, Aug. 6, 2025.
On Jul. 7, EU CMSN adopted implementing regulation under DAC9.
EU CMSN reported on adoption of an implementing regulation aimed at providing the technical solution for the automatic exchange of top-up tax information return between Member States under the Directive on Administrative Cooperation (DAC9).
EU CMSN adopted implementing Reg under CAD9 to provide technical solution for automatic exchange of top-up tax information return between Member States.
New Reg lays down common IT schema which is based on the one developed by OECD.
Will ensure full interoperability between reporting under DAC9 and OECD framework, thereby minimizing administrative burden on tax authorities and businesses alike.
Key Objective
With this implementing Reg, the EU aims to provide technical solutions to facilitate automatic exchange of information between Member States under DAC9 which, in turn, supports the application of the Pillar 2 Directive.
Ultimate objective is to ensure taxpayers comply with their obligations under Pillar 2 directive, while also minimizing administrative costs associated with tax compliance.
The adoption of this implementing Reg confirms, once again, the strong commitment of all Member States to ensuring the seamless implementation of the Pillar 2 Directive.
DAC9 Implementation
Adoption of implementing Reg is part of EU's efforts to strengthen administrative cooperation in taxation, as outlined in Directive on Administrative Cooperation (DAC).
In line with ongoing efforts to simplify/reduce administrative burden for stakeholders.
DAC updated numerous time since introduction in 2011; latest revision, DAC9, focuses on exchange of top-up tax information return for implementing Pillar 2 Directive.
Jul. 17, 2025 Official Journal
On Jul. 17, 2025, EU CMSN issued Reg 2025/1325 of Jul. 7, 2025 amending Reg 2015/2378 as regards the standard forms and computerised formats to be used for the mandatory automatic exchange of information under Dir 2011/16 as amended by Dir 2025/872.
Regulation in force on 20th day after publication in the Official Journal, Aug. 6, 2025.
Regulators
EU CMSN
Entity Types
Corp
Reference
OJ L, 7/17/2025; Reg 2025/1325, PR, 7/7/2025; DAC9 Dir 2025/872, Reg 2025/648; Dir 2022/2523; Dir 2011/16/EU; Citation: Reg 2025/1325; Reg 2015/2378;
