Source: AMLA final report draft
Preamble Recitals
This is a draft act
This text has been parsed from the AMLA final report draft as published on 3 July 2026. While we run a suite of validations, the automated parsing can result in errors. Also, before it is finally adopted by the Commission, its wording, numbering and references may change, and entire articles might be removed or added.
Recital 1
Article 24(1) of Regulation (EU) 2017/1939 of the Council(2) requires each Financial Intelligence Unit (FIU) of a Member State which participates in the enhanced cooperation on the establishment of the EPPO to report without undue delay to the European Public Prosecutor’s Office (the EPPO) the results of its analyses and additional relevant information where there are reasonable grounds to suspect that offences within the competence of the EPPO have been committed. To support this obligation, a harmonised approach to such reporting is necessary.
Recital 2
Providing the EPPO with detailed and exhaustive information on FIU analyses streamlines investigations and avoids time-consuming follow-up questions.
Recital 3
The use of machine‑readable formats facilitates the automatic processing of information and reduces administrative effort for both FIUs and the EPPO, thereby improving efficiency of reporting.
Recital 4
A sample reporting template is provided to promote consistency in the structure and content of the information transmitted to the EPPO. Reports of FIUs should follow the structure and content of the sample reporting template to ensure uniformity of reporting. To preserve the ability of FIUs to integrate the reporting requirements into existing national IT systems and channels of communication, the ITS provides a sample reporting template defining the content and structure of FIU reporting. FIUs must ensure that reports are disseminated in a machine-readable format, so that information can be processed automatically by the EPPO. For this reason, consistent application of the field names and instructions in the sample reporting template is essential.
Recital 5
Completing the structured fields of the reporting template to the furthest extent possible ensures that the advantages of machine-readable formats are fully realised. These benefits would be undermined if essential information were left out of the template and provided mainly through annexed reports. This should not, however, preclude FIUs from providing any supporting documents and materials in a non-machine-readable format.
Recital 6
FIUs use various secure channels to communicate with the EPPO. Allowing flexibility in the choice of communication channels preserves existing operational arrangements, provided that the channels used ensure the confidentiality and integrity of the information transmitted.
Recital 7
Clear rules on the indication of permissible further use of reported information strengthen trust between FIUs and the EPPO and ensure that sensitive data is handled in a manner consistent with and in accordance with applicable requirements of Union and national law.
Recital 8
To enable FIUs and the EPPO to adapt their IT systems to machine-readable reporting templates and to develop the processes required for their automated use, the application of the provisions requiring the transmission of machine-readable templates should apply from a later date.
Recital 9
Simplification is a core component of the mandate of the Authority. Introducing a common Union-wide, machine-readable format for reporting reduces the administrative burden on FIUs and the EPPO and enhances their cooperation.
Recital 10
This Regulation is based on the draft implementing technical standards submitted by the Authority for Anti-Money Laundering and Countering the Financing of Terrorism (Anti-Money Laundering Authority) (AMLA) to the Commission.
Recital 11
AMLA has consulted the EPPO and has conducted open public consultation through a public hearing on the draft implementing technical standards on which this Regulation is based and analysed the potential related costs and benefits. Given that this regulation concerns exclusively the communication between FIUs and the EPPO and imposes no direct obligations on private entities, a public consultation through a public hearing was proportionate.
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Definition
crypto-asset services
Definition
machine-readable format
Definition
financial mixed activity holding company
Definition
crypto-asset service provider
Definition
credit institution
- a credit institution as defined in Article 4(1), point (1), of Regulation (EU) No 575/2013;
- a branch of a credit institution, as defined in Article 4(1), point (17), of Regulation (EU) No 575/2013, when located in the Union, whether its head office is located in a Member State or in a third country;
Definition
crypto-asset
Definition
establishment
- a branch or subsidiary;
- in the case of credit institutions and financial institutions, an infrastructure qualifying as an establishment under prudential regulation;
Definition
property
Definition
financial institution
- an undertaking other than a credit institution or an investment firm, which carries out one or more of the activities listed in points (2) to (12), (14) and (15) of Annex I to Directive 2013/36/EU of the European Parliament and of the Council(32), including the activities of currency exchange offices (bureaux de change), but excluding the activities referred to in point (8) of Annex I to Directive (EU) 2015/2366, or an undertaking the principal activity of which is to acquire holdings, including a financial holding company, a mixed financial holding company and a financial mixed activity holding company;
- an insurance undertaking as defined in Article 13, point (1), of Directive 2009/138/EC of the European Parliament and of the Council(33), insofar as it carries out life or other investment-related assurance activities covered by that Directive, including insurance holding companies and mixed-activity insurance holding companies as defined, respectively, in Article 212(1), points (f) and (g), of Directive 2009/138/EC;
- an insurance intermediary as defined in Article 2(1), point (3), of Directive (EU) 2016/97 where it acts with respect to life insurance and other investment-related insurance services, with the exception of an insurance intermediary that does not collect premiums or amounts intended for the customer and which acts under the responsibility of one or more insurance undertakings or intermediaries for the products which concern them respectively;
- an investment firm as defined in Article 4(1), point (1), of Directive 2014/65/EU of the European Parliament and of the Council(34);
- a collective investment undertaking, in particular:
- an undertaking for collective investment in transferable securities (UCITS) as defined in Article 1(2) of Directive 2009/65/EC and its management company as defined in Article 2(1), point (b), of that Directive or an investment company authorised in accordance with that Directive and which has not designated a management company, that makes available for purchase units of UCITS in the Union;
- an alternative investment fund as defined in Article 4(1), point (a), of Directive 2011/61/EU and its alternative investment fund manager as defined in Article 4(1), point (b), of that Directive that fall within the scope set out in Article 2 of that Directive;
- a central securities depository as defined in Article 2(1), point (1), of Regulation (EU) No 909/2014 of the European Parliament and of the Council(35);
- a creditor as defined in Article 4, point (2), of Directive 2014/17/EU of the European Parliament and of the Council(36) and in Article 3, point (b), of Directive 2008/48/EC of the European Parliament and of the Council(37);
- a credit intermediary as defined in Article 4, point (5), of Directive 2014/17/EU and in Article 3, point (f), of Directive 2008/48/EC, when holding the funds as defined in Article 4, point (25), of Directive (EU) 2015/2366 in connection with the credit agreement, with the exception of the credit intermediary carrying out activities under the responsibility of one or more creditors or credit intermediaries;
- a crypto-asset service provider;
- a branch of a financial institution referred to in points (a) to (i), when located in the Union, whether its head office is located in a Member State or in a third country;
Definition
third country
Definition
funds
Footnote 2