Évolution du reporting prudentiel pour les établissements de paiement, les établissements de monnaie électronique et les prestataires de services sur crypto-actifs (uniquement en anglais)

The CSSF is pleased to inform you of the ongoing project to modernise the prudential reporting framework applicable to payment institutions (PIs), electronic money institutions (EMIs) and crypto-asset service providers authorised under Article 63 of MiCAR¹ (CASPs). The current Excel-based submission process will be replaced by a more integrated and user-friendly reporting interface within the eDesk platform.

This initiative aims to:

• Modernise and standardise data collection through eDesk, the CSSF’s preferred platform for exchanges with supervised entities.
• Collect more accurate, structured and relevant information tailored to current supervisory needs.
• Perform automated data integrity checks before submission, reducing errors and manual interventions.
• Enhance productivity and efficiency for both the CSSF and supervised entities by facilitating better data exploitation and cross-referencing.
• Reduce the administrative burden on entities by centralising recurring information requests (payment volumes, human resources, shareholding, branches, distributors, etc.) that were previously handled through separate manual requests.
• Improve monitoring of reporting obligations with automated reminders for missed deadlines.
• Streamline and structure recurring periodic reporting-related communications, replacing email exchanges with direct interactions within eDesk.

• A dedicated CSSF circular (to be published) will replace the existing Circulars CSSF 11/511 and 11/522 and introduce specific reporting obligations for CASPs authorised under Article 63 of MiCAR.
• Reporting forms will be dynamic and tailored to each entity’s licence (PI, EMI with or without e-money tokens issuance, CASP) and specific characteristics (e.g. foreign branches), so entities will only complete the relevant sections.
• Annex 1 sets out the information that will be required under the new reporting framework and provides, for certain data points, guidance on the expectations towards the entities, enabling them to prepare in advance for this new reporting.

The new module will include:

• Automatic formulas and data carry-overs to ensure consistency.
• Real-time automated integrity controls that flag inconsistencies or errors during data entry.
• Possibility for the entities to add qualitative comments directly into a textbox within the tool.
• Optional API connection to entities’ internal systems for automated quantitative data feeding, significantly reducing manual input and error risk.
• Two submission options will be available: manual completion and submission directly via the eDesk interface, or automated submission via S3 using a JSON file that will contain the same data as the information set in Annex 1.
• Centralised communication and follow-up questions directly within the platform.

• Quarterly reporting covering financial information and human resources (including resources dedicated to control functions).
• Monthly reporting maintained solely for funds segregation.
• Annual section covering shareholding structure, branches, agents and distributors (previously requested on an ad hoc basis).

This rationalisation will lighten the overall administrative load while improving data quality and analytical capabilities.

• From 1 January 2027 to 31 March 2027 – Testing phase: The new reporting module will be made available to all entities concerned for testing purposes. Entities are strongly encouraged to actively test the tool and familiarise themselves with the new reporting requirements. Any reports submitted through the new module during this testing period will be considered test submissions only and will not constitute official regulatory submissions.
•  Until 31 March 2027 – Official reporting via the current channel: Entities must continue to submit all reports falling due on or before 31 March 2027 in accordance with the current requirements, irrespective of any parallel testing performed through the new module.
• From 1 April 2027 – Mandatory use of eDesk: eDesk will become the sole official channel for the submission of the reports concerned, and the previous reporting process will be discontinued. All reports with a submission deadline falling on or after 1 April 2027 must therefore be submitted via eDesk, including reports relating to a reporting period ending before 1 April 2027. For example, monthly reports relating to March 2027 but due for submission in April 2027, as well as reports relating to the first quarter of 2027, must be submitted via eDesk.

We believe this evolution represents a significant step forward in supervisory efficiency and cooperation. The CSSF remains at your disposal for any further information.

Note: Please note that this Annex is provided at this stage for information purposes only. Minor evolutions in the labels and guidance presented may still occur.