Art. 2 Reporting period | Templates for transparency reports | DSA

This article establishes the reporting periods and publication deadlines for transparency reports required under the Digital Services Act (Regulation (EU) 2022/2065).

It draws a clear distinction between two tiers of service providers: standard providers, who report annually, and very large online platforms and search engines, who face a more frequent, semi-annual reporting obligation.

The article also sets a common deadline for publication and ties the use of the standardised templates from Annex I (introduced in Article 1) to a specific start date.

Important points:

Providers of intermediary services, hosting services, and online platforms must publish transparency reports covering the full calendar year (1 January to 31 December).
Providers of very large online platforms and very large online search engines must publish transparency reports at least every six months, covering 1 January to 30 June and 1 July to 31 December respectively.
All providers covered by this article must make their reports publicly available within two months of the end of each reporting period, using the Annex I templates from 1 July 2025 onwards.

1. The yearly reporting period for providers of intermediary services, of hosting services, and of online platforms pursuant to Article 15(1) of Regulation (EU) 2022/2065 shall be from 1 January until 31 December.
1. Providers of very large online platforms and of very large online search engines shall publish their transparency reports at least every six months pursuant to Article 42(1) of Regulation (EU) 2022/2065, covering respectively periods from 1 January until 30 June and 1 July until 31 December.
1. Providers of intermediary services, providers of hosting services, providers of online platforms, providers of very large online platforms and providers of very large online search engines shall make the reports referred to in this article publicly available at the latest by two months after the date of the conclusion of each reporting period.
1. The transparency reports of providers of intermediary services, providers of hosting services, providers of online platforms, providers of very large online platforms and providers of very large online search engines shall be based on the templates set out in Annex I to this Regulation as of 1 July 2025.