Art. 3 Reporting remittance dates | ITS on non-EU currency reporting | MiCA

This article sets out the precise submission deadlines for the reporting obligations established in Article 2, which defined the quarterly reporting reference dates.

It specifies exactly when issuers must deliver their reports to competent authorities, and when crypto-asset service providers must deliver their data to issuers.

Notably, while most submissions follow a quarterly rhythm, one specific template requires crypto-asset service providers to report on a daily basis, making this article operationally significant for those entities.

Important points:

Submit quarterly reports to competent authorities by close of business on 12 May, 11 August, 11 November, and 11 February.
Crypto-asset service providers must submit most data to issuers quarterly (21 April, 21 July, 21 October, 21 January), but Template S 08.00 – Token held by CASP must be submitted on a daily basis.
Submit any corrections to reports to competent authorities without undue delay, and note that deadlines falling on a public holiday, Saturday, or Sunday shift to the next working day.

1. For the purposes of the reporting requirement referred to in Article 22(1) of Regulation (EU) 2023/1114, issuers shall submit the information referred to in that Article to competent authorities on a quarterly reporting basis, by close of business on the following remittance dates: 12 May, 11 August, 11 November and 11 February.
1. For the purposes of the reporting requirement referred to in Article 22(3) of Regulation (EU) 2023/1114, crypto-asset service providers shall submit the information referred to in that Article to the issuers on a quarterly reporting basis, by close of business on the following remittance dates: 21 April, 21 July, 21 October and 21 January.
2. However, crypto-asset service providers shall submit ‘Template S 08.00 – Token held by CASP’, which is set out in Annexes III and IV, to the issuers by close of business on a daily basis.
1. If the remittance day is a public holiday in the Member State of the competent authority to which the report is to be provided, or a Saturday or Sunday, data shall be submitted on the following working day.
1. Issuers shall submit any corrections to the reports submitted to the competent authorities without undue delay.