EU Adopts New AEOI Reporting Format for OECD Pillar Two Compliance
The European Union has adopted Implementing Regulation No. 2025/1325/EU, introducing a standardized digital format for Advanced Exchange of Information (AEOI) reporting. This move aligns with OECD Pillar Two rules and enhances compliance with minimum tax standards.
Published in the European Union Official Gazette, the regulation brings technical updates to AEOI procedures under Directive 2011/16/EU, as amended by DAC9. A common information technology schema is introduced to support data exchange, reducing administrative burdens for taxpayers.
The regulation, adopted by the European Commission, will come into effect on August 6, 2025. It aims to facilitate compliance with Pillar Two's minimum tax standards by providing a uniform format for AEOI reporting.
The new regulation, effective from August 6, 2025, streamlines AEOI procedures and reduces administrative burdens. It ensures the EU remains compliant with OECD Pillar Two rules and minimum tax standards.
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