European Commission Adopts Implementing Regulation on DSA Transparency Reporting Obligations

On November 4, 2024, the European Commission ("Commission") adopted the implementing regulation on transparency reporting under the Digital Services Act ("DSA"). The implementing regulation is intended to harmonise the format and reporting time periods of the transparency reports required by the DSA.

Transparency reporting is required under Articles 15, 24 and 42 of the DSA. Obligations vary depending on whether the reporting entity is a provider of an intermediary service, hosting service, online platform, very large online platform ("VLOP") or very large online search engine ("VLOSE") (collectively, "Providers").

The implementing regulation requires Providers to use the templates set out in Annex 1 of that regulation when complying with their DSA transparency reporting obligations. Providers must complete and publish this information in accordance with the instructions set out in Annex 2.

The Templates

Annex 1 contains two templates: (1) a "Quantitative Template" consisting of eight sections and (2) a "Qualitative Template" consisting of one section (collectively, the "Templates"):

• The Quantitative Template is to be used to provide quantitative machine-readable information on content moderation. Each of the eight sections sets out tables where Providers can input standardised information on issues such as Member State orders to act against illegal content, notices submitted under the DSA, own-initiative content moderation, and handling of complaints through their internal complaint mechanisms.
• The Qualitative Template is to be used to provide qualitative information on content moderation. It requires Providers to input free text descriptions under a range of indicators such as "Summary of the content moderation engaged in at the providers' own initiative" or "Safeguards applied to the use of automated means."

Note that, because the DSA imposes different transparency reporting obligations on different categories of services, not all sections of the Templates will apply to all Providers, and rows should be left blank if the requirement does not apply to the Provider.

Reporting periods

Providers must make their transparency reports publicly available no later than two months after the date of the conclusion of each reporting period. The implementing regulation sets out the reporting periods as follows:

• For Providers of VLOPs and VLOSEs-which must publish their transparency reports at least every six months-the reporting periods cover 1 January through 30 June and 1 July through 31 December.
• For all other Providers-which must report at least annually-the reporting period is from 1 January through 31 December.

Providers must begin to follow the Templates from 1 July 2025.

To align reporting timelines of providers of intermediary services, hosting services, and online platforms with the timeline of providers of VLOPs and VLOSEs, the implementing regulation sets out a transition period ending on 31 December 2025 (more detail for which can be found in Annex 2). Therefore, the first fully harmonised reporting cycle covers 1 January 2026 until 31 December 2026. Note that Providers must have already started to follow the Templates before this cycle but may not have used the Templates for the entire previous cycle, depending on how they have engaged with the transition period.

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The Covington team regularly advises clients on their compliance with the DSA and other legislation affecting technology companies. Please reach out to a member of the team if you have any questions.

This post was written with the assistance of Pimmy Soongswang.