European Union: Implemented EU Commission implementing regulation laying down templates concerning the transparency reporting obligations under DSA

On 1 July 2025, the European Commission's Implementing Regulation laid down templates concerning the transparency reporting obligations under the Digital Services Act (DSA) enters into force. The Implementing Regulation is applicable to intermediary services and online platforms, including e-commerce platforms, user-generated content platforms, and search service providers, in regard to the transparency reports on content moderation. The DSA lays down the obligation to publish regular transparency reports on the content moderation on the services as well as what information is required in the reports. The Implementing Regulation establishes uniform reporting templates and periods to standardise how the providers report on their content moderation practices. The first harmonised reports are due at the beginning of 2026, aligning the reporting periods for very large online platforms (VLOPs) and very large online search engines (VLOSEs) based on their designation dates.