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Implementing Regulation laying down templates concerning the transparency reporting obligations of providers of online platforms

The Implementing Regulation standardises the format, content, and reporting periods for transparency reports under the Digital Services Act (DSA), detailing the platforms' content moderation practices.

text Digital Services Act inside a white triangle against a green background

The Regulation establishes uniform reporting templates and periods. Providers will have to start collecting data according to the Implementing Regulation as of 1 July 2025, with the first harmonised reports due in the beginning of 2026. The reporting periods for providers of VLOPs and VLOSEs will now be aligned, depending on their dates of designation.

To ensure consistency between the transparency tools of the DSA, the requirements for submitting statements of reasons to the DSA Transparency Database will be updated to be aligned with the data categories in the Implementing Regulation. Providers will have to submit statements of reasons according to the new requirements starting from 1 July 2025, same as for the transparency reporting templates.

Download below the templates for the reports in excel format, the instructions to fill the templates and the implementing act in PDF.

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Annex I - Transparency reports templates (XLSX)
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Annex II - Instructions for filling in the transparency reports templates under Annex I (PDF)
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Implementing Regulation - laying down templates concerning the transparency reporting obligations of providers of online platforms (PDF)
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