The Digital Services Act contains a series of measures to promote the transparency and accountability of online services
The EU Commission Implementing Regulation (EU) 2024/2835 of 4 November laying down templates for transparency reporting obligations for providers of intermediary services and online platform providers under Regulation (EU) 2022/2065 of the European Parliament and of the Council entered into force on 25 November.
The Digital Services Act (DSA / Regulation (EU) 2022/2065) imposes various due diligence obligations on providers of intermediary services, depending on the type of services, their size and their impact. The scope of the DSA covers intermediary services offered to users with a place of establishment or registered office in the Union, regardless of the place of establishment of the provider of these intermediary services, Article 2(1) DSA.
The obligations that apply in principle to all providers of intermediary services include transparency reporting obligations, Article 15 DSA. Depending on the type and size of the intermediary services offered, additional requirements are imposed on providers of intermediary services with regard to the information required and the frequency of the reports to be drawn up.
Implementing Regulation (EU) 2024/2835 establishing templates for transparency reporting obligations on the basis of Article 15(1) and Article 24(6) of the DSA sets out harmonised reporting periods and rules on retention periods in addition to the templates for the transparency reports in order to ensure the comparability of the transparency reports of all providers of intermediary services. A transitional period is required to harmonise the reporting periods, which ends on 31 December 2025. This means that the reporting periods mentioned in Article 2 of Implementing Regulation (EU) 2024/2845 will apply from 1 January 2026.
Further details on the transitional period can be found in Annex II of Implementing Regulation (EU) 2024/2835.
Source: DIHK international
