Article 3 Reporting remittance dates

For the purposes of the reporting requirement referred to in Article 22(1) of Regulation (EU) 2023/1114, issuersmeans a natural or legal person, or other undertaking, who issues crypto-assets; shall submit the information referred to in that Article to competent authoritiesmeans one or more authorities:designated by each Member State in accordance with Article 93 concerning offerors, persons seeking admission to trading of crypto-assets other than asset-referenced tokens and e-money tokens, issuers of asset-referenced tokens, or crypto-asset service providers;designated by each Member State for the application of Directive 2009/110/EC concerning issuers of e-money tokens; on a quarterly reporting basis, by close of business on the following remittance dates: 12 May, 11 August, 11 November and 11 February.

For the purposes of the reporting requirement referred to in Article 22(3) of Regulation (EU) 2023/1114, crypto-asset service providersmeans a legal person or other undertaking whose occupation or business is the provision of one or more crypto-asset services to clients on a professional basis, and that is allowed to provide crypto-asset services in accordance with Article 59; shall submit the information referred to in that Article to the issuersmeans a natural or legal person, or other undertaking, who issues crypto-assets; on a quarterly reporting basis, by close of business on the following remittance dates: 21 April, 21 July, 21 October and 21 January.

However, crypto-asset service providersmeans a legal person or other undertaking whose occupation or business is the provision of one or more crypto-asset services to clients on a professional basis, and that is allowed to provide crypto-asset services in accordance with Article 59; shall submit ‘Template S 08.00 – Token held by CASP’, which is set out in Annexes III and IV, to the issuersmeans a natural or legal person, or other undertaking, who issues crypto-assets; by close of business on a daily basis.

If the remittance day is a public holiday in the Member State of the competent authoritymeans one or more authorities:designated by each Member State in accordance with Article 93 concerning offerors, persons seeking admission to trading of crypto-assets other than asset-referenced tokens and e-money tokens, issuers of asset-referenced tokens, or crypto-asset service providers;designated by each Member State for the application of Directive 2009/110/EC concerning issuers of e-money tokens; to which the report is to be provided, or a Saturday or Sunday, data shall be submitted on the following working day.

Issuersmeans a natural or legal person, or other undertaking, who issues crypto-assets; shall submit any corrections to the reports submitted to the competent authoritiesmeans one or more authorities:designated by each Member State in accordance with Article 93 concerning offerors, persons seeking admission to trading of crypto-assets other than asset-referenced tokens and e-money tokens, issuers of asset-referenced tokens, or crypto-asset service providers;designated by each Member State for the application of Directive 2009/110/EC concerning issuers of e-money tokens; without undue delay.