Commission Implementing Regulation (EU) 2024/2835of 4 November 2024laying down templates concerning the transparency reporting obligations of providers of intermediary services and of providers of online platforms under Regulation (EU) 2022/2065 of the European Parliament and of the Council

Commission Implementing Regulation (EU) 2024/2835 of 4 November 2024 laying down templates concerning the transparency reporting obligations of providers of intermediary services and of providers of online platforms under Regulation (EU) 2022/2065 of the European Parliament and of the Council THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Regulation (EU) 2022/2065 of the European Parliament and of the Council of 19 October 2022 on a Single Market for Digital Services and amending Directive 2000/31/EC (Digital Services Act) OJ L 277, 27.10.2022, p. 1, ELI: http://data.europa.eu/eli/reg/2022/2065/oj. , and in particular Articles 15(3) and 24(6) thereof, After consulting the Digital Services Committee in accordance with Article 88(1) of Regulation (EU) 2022/2065, Whereas: (1) In order to ensure an adequate level of transparency and accountability, as well as to enable comprehensive and comparable reporting, it is necessary to lay down templates concerning the form, content and other details of the reports that providers of intermediary services must publish pursuant to Articles 15(1), 24(1) and 42(2) of Regulation (EU) 2022/2065. (2) In accordance with Regulation (EU) 2022/2065, and in line with the objective of establishing clear, effective, balanced and proportionate due diligence obligations for a transparent and safe online environment for providers of intermediary services, the transparency reporting obligations applied to those providers should be proportionate to their societal impact. On this basis, Regulation (EU) 2022/2065 outlines different transparency reporting obligations for providers of intermediary services, providers of hosting services, providers of online platforms, and providers of very large online platforms and very large online search engines, which are proportionate to their type and size. Article 15(2) of Regulation (EU) 2022/2065 also exempts from the reporting obligation laid down in Article 15(1) of that Regulation providers of intermediary services which qualify as micro or small enterprises within the meaning of Recommendation 2003/361/EC OJ L 124, 20.5.2003, p. 36, ELI: http://data.europa.eu/eli/reco/2003/361/oj. and which are not very large online platforms within the meaning of Article 33 of that Regulation. (3) In order to enable effective scrutiny over content moderation decisions, providers of intermediary services, providers of hosting services, providers of online platforms, providers of very large online platforms and of very large online search engines should use the templates and the instructions laid out in the Annexes to this Regulation when complying with their transparency reporting obligations pursuant to Regulation (EU) 2022/2065. (4) In order to facilitate compliance with providers’ transparency obligations, in particular to ensure the machine-readability and easy accessibility of the transparency reports, the publication format should be harmonised in accordance with Articles 15(3) and 24(6) of Regulation (EU) 2022/2065.

(5) To ensure that the transparency reports are machine-readable, providers of intermediary services, providers of hosting services, providers of online platforms, and providers of very large online platforms and of very large online search engines shall publish the transparency report in an Open Document Format (ODF) CSV (comma-separated values) format. The Commission shall make available online the CSV- and XLSX-versions of the templates in Annex I. (6) In order to enable the comparability of the transparency reports of all providers, the reporting periods and the publication dates should be harmonised in accordance with Articles 15(3) and 24(6) of Regulation (EU) 2022/2065. (7) According to Article 42(1) of Regulation (EU) 2022/2065, providers of very large online platforms and of very large online search engines shall report at least every six months. The start of those provider’s reporting cycle depends on the date the service has been designated as a very large online platform or as a very large online search engine. Consequently, the biannual reporting cycles of providers of very large online platforms and very large online search engines are not harmonised. (8) According to Article 15(1) of Regulation (EU) 2022/2065, providers of intermediary services, of hosting services, and of online platforms shall report annually, starting from 17 February 2024, the date of full entry of application of Regulation (EU) 2022/2065. The biannual reporting cycles of providers of very large online platforms and of very large online search engines are not aligned with the annual reporting cycles of providers of intermediary services, of hosting services, and of online platforms. (9) For providers of intermediary services, of hosting services, and of online platforms, the annual reporting cycle pursuant to Regulation (EU) 2022/2065 shall be aligned with the harmonised reporting cycles in this Regulation. Therefore, the second reporting cycle pursuant to Regulation (EU) 2022/2065, starting latest on 17 February 2025, shall cover the period until 31 December 2025. Providers of intermediary services, of hosting services, and of online platforms, shall follow the templates set out in Annex I to this Regulation as of 1 July 2025. The first full harmonised reporting cycle covers 1 January 2026 until 31 December 2026. (10) For providers of very large online platforms and of very large online search engines, the first reporting cycle following the templates set out in Annex I to this Regulation shall cover the period 1 July until 31 December 2025. (11) 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 are encouraged to conform their transparency reports to the templates set out in Annex I to this Regulation following the entry into force of this Regulation. (12) To facilitate the Commission’s evaluation of the potential effect of Regulation (EU) 2022/2065 in accordance with Article 91 of Regulation (EU) 2022/2065, providers of intermediary services, providers of hosting services, providers of online platforms, and providers of very large online platforms and very large online search engines shall retain the transparency reports for a minimum period of at least five years after publication.

(13) Providers of intermediary services, providers of hosting services, providers of online platforms, and providers of very large online platforms and very large online search engines can publish updated versions of previously published transparency reports for the purpose of rectifying inconsistencies, errors, or changes in the methodology applied to calculate reported figures. Versions of a transparency report shall be explicitly marked to allow for easy recognition of the version and date of the transparency report. (14) To ensure public access to historical transparency reports, the transparency reports, including all published versions, shall at least remain publicly accessible during the five-year retention period, HAS ADOPTED THIS REGULATION:

Article 1

Templates for the transparency reports

1. For the purpose of complying with their transparency reporting obligations pursuant to Articles 15, 24 and 42 of Regulation (EU) 2022/2065, 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 use the CSV- or XLSX-version of the templates set out under Annex I to this Regulation.
2. The templates referred to in paragraph 1 of this Article shall be filled in and made publicly available in accordance with Annex II of this Regulation.

Article 2

Reporting period

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.
2. 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.
3. 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.
4. 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.

Article 3

Retention period

1. Providers of intermediary services, providers of hosting services, providers of online platforms, and providers of very large online platforms and of very large online search engines shall retain the transparency reports for at least five years after their publication.
2. Transparency reports, including all published versions, shall remain publicly available for the entire duration of the retention period.

Article 4

Entry into force This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 4 November 2024. For the Commission The President Ursula von der Leyen

Annex

ANNEX I Templates for providers of intermediary services, hosting services, online platforms, very large online platforms and of very large online search engines PART I GENERAL REMARKS Pursuant to Article 1(1) of this Regulation, 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 fill in the templates in the CSV- and XLSX-version of this Annex. This Annex contains two templates: (1) Quantitative Template, consisting of eight sections, and (2) Qualitative Template, consisting of one section. Annex II contains general instructions on the functioning of the templates and detailed instructions to fill out both templates. The templates in this Annex shall be filled out in accordance with those instructions. The tables included in this Annex are used only for illustrative purposes. The CSV- and XLSX-version of this Annex shall be used to fulfil the reporting obligations in Articles 15, 24 and 42 of Regulation (EU) 2022/2065. The CSV- and XLSX-versions of this Annex can be accessed at https://digital-strategy.ec.europa.eu/en/policies/dsa-brings-transparency. PART II TEMPLATES

1. QUANTITATIVE TEMPLATE 1.1. Report identification ApplicabilityServiceIndicatorValueAllTextName of the service providerTextAllTextDate of the publication of the reportYYYY-MM-DD/YYYY-MM-DDAllTextDate of the publication of the latest previous reportYYYY-MM-DD/YYYY-MM-DDAllTextStarting date of reporting periodYYYY-MM-DD/YYYY-MM-DDAllTextEnding date of reporting periodYYYY-MM-DD/YYYY-MM-DD 1.2.

Article 15(1)(a). Member State orders 1.2.1. Member State orders to act against illegal content ApplicabilityServiceReporting periodCategory of illegal contentDescription of the sub-category OtherScopeNumber of orders to act against illegal content receivedNumber of specific items of information included in the total number of orders to act against illegal contentMedian time to inform the authority of the receipt of the order to act against illegal contentMedian time to give effect to the order to act against illegal contentAllTextYYYY-MM-DD/YYYY-MM-DDTOTALTOTALNumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 1TOTALNumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 1aTOTALNumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DD[…]TOTALNumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 1cText to detail OtherTOTALNumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DD[…]TOTALNumberNumberNumberNumber AllTextYYYY-MM-DD/YYYY-MM-DDCategory 14TOTALNumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DD[…]TOTALNumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 14fText to detail OtherTOTALNumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDTOTALATNumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 1ATNumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 1aATNumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DD[…]ATNumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 1cText to detail OtherATNumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DD[…]ATNumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 14ATNumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DD[…]ATNumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 14 fText to detail OtherATNumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDTOTAL[…]NumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 1[…]NumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 1a[…]NumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DD[…][…]NumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 1cText to detail Other[…]NumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DD[…][…]NumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 14[…]NumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DD[…][…]NumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 14 fText to detail Other[…]NumberNumberNumberNumber AllTextYYYY-MM-DD/YYYY-MM-DDTOTALSENumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 1SENumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 1aSENumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DD[…]SENumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 1cText to detail OtherSENumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DD[…]SENumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 14SENumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DD[…]SENumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 14 fText to detail OtherSENumberNumberNumberNumber 1.2.2. Member State orders to provide information

ApplicabilityServiceReporting periodCategory of illegal contentDescription of the sub-category OtherScopeNumber of orders to provide informationMedian time to inform the authority of the receipt of the order to provide informationMedian time to give effect to the order to provide informationAllTextYYYY-MM-DD/YYYY-MM-DDTOTALTOTALNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 1TOTALNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 1aTOTALNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DD[…]TOTALNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 1cText to detail OtherTOTALNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DD[…]TOTALNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 14TOTALNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DD[…]TOTALNumberNumberNumber AllTextYYYY-MM-DD/YYYY-MM-DDCategory 14 fText to detail OtherTOTALNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 16TOTALNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDTOTALATNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 1ATNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 1aATNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DD[…]ATNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 1cText to detail OtherATNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DD[…]ATNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 14ATNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DD[…]ATNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 14 fText to detail OtherATNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 16ATNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDTOTAL[…]NumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 1[…]NumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 1a[…]NumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DD[…][…]NumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 1cText to detail Other[…]NumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DD[…][…]NumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 14[…]NumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DD[…][…]NumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 14 fText to detail Other[…]NumberNumberNumber AllTextYYYY-MM-DD/YYYY-MM-DDCategory 16[…]NumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDTOTALSENumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 1SENumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 1aSENumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DD[…]SENumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 1cText to detail OtherSENumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DD[…]SENumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 14SENumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DD[…]SENumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 14 fText to detail OtherSENumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 16SENumberNumberNumber 1.2.3. Contextual information on orders […]Contextual information on number of orders to act against illegal content receivedContextual information on number of specific items of information included in the total number of orders to act against illegal contentContextual information on Median time to inform the authority of the receipt of the order to act against illegal contentContextual information on Median time to give effect to the order to act against illegal contentContextual information on Number of orders to provide informationContextual information on Median time to inform the authority of the receipt of the order to provide informationContextual information on Median time to give effect to the order to provide information[…]TextTextTextTextTextTextText

Article 15(1)(b). Notices submitted in accordance with article 16 of Regulation (EU) 2022/2065 ApplicabilityServiceReporting periodCategory of illegal contentDescription of the sub-category OtherNumber of notices receivedNumber of notices received from Trusted flaggersNumber of specific items of information included in the total number of noticesNumber of specific items of information included in the total number of notices by Trusted Flaggers (Trusted Flagger notices)Median time to take actionMedian time to take action (Trusted Flagger notices)Only for providers of hosting services, including online platformsTextYYYY-MM-DD/YYYY-MM-DDTOTALNumberNumberNumberNumberNumberNumberOnly for providers of hosting services, including online platformsTextYYYY-MM-DD/YYYY-MM-DDCategory 1NumberNumberNumberNumberNumberNumberOnly for providers of hosting services, including online platformsTextYYYY-MM-DD/YYYY-MM-DDCategory 1aNumberNumberNumberNumberNumberNumberOnly for providers of hosting services, including online platformsTextYYYY-MM-DD/YYYY-MM-DD[…]NumberNumberNumberNumberNumberNumber Only for providers of hosting services, including online platformsTextYYYY-MM-DD/YYYY-MM-DDCategory 1cText to detail OtherNumberNumberNumberNumberNumberNumberOnly for providers of hosting services, including online platformsTextYYYY-MM-DD/YYYY-MM-DD[…]NumberNumberNumberNumberNumberNumberOnly for providers of hosting services, including online platformsTextYYYY-MM-DD/YYYY-MM-DDCategory 14NumberNumberNumberNumberNumberNumberOnly for providers of hosting services, including online platformsTextYYYY-MM-DD/YYYY-MM-DD[…]NumberNumberNumberNumberNumberNumberOnly for providers of hosting services, including online platformsTextYYYY-MM-DD/YYYY-MM-DDCategory 14 fText to detail OtherNumberNumberNumberNumberNumberNumberOnly for providers of hosting services, including online platformsTextYYYY-MM-DD/YYYY-MM-DDTOTALNumberNumberNumberNumberNumberNumberOnly for providers of hosting services, including online platformsTextYYYY-MM-DD/YYYY-MM-DDCategory 17NumberNumberNumberNumberNumberNumber[…]Number of actions taken on the basis of the lawNumber of actions taken on the basis of the law (Trusted Flagger notices)Number of actions taken on the basis of the terms and conditions of the serviceNumber of actions taken on the basis of the terms and conditions of the service (Trusted Flagger notices)[…]NumberNumberNumberNumber 1.3.1. Contextual information on notices […]Contextual information on Number of notices receivedContextual information on Number of notices received from Trusted flaggersContextual information on Number of specific items of information included in the total number of noticesContextual information on Number of specific items of information included in the total number of notices by Trusted Flaggers (Trusted Flagger notices)Contextual information on Median time to take actionContextual information on Median time to take action (Trusted Flagger notices)[…]TextTextTextTextTextText[…]Contextual information on Number of actions taken on the basis of the lawContextual information on Number of actions taken on the basis of the law (Trusted Flagger notices)Contextual information on Number of actions taken on the basis of the terms and conditions of the serviceContextual information on Number of actions taken on the basis of the terms and conditions of the service (Trusted Flagger notices)[…]TextTextTextText

Article 15(1)(c). Meaningful and comprehensible information on own-initiative content moderation ApplicabilityServiceReporting periodCategory of illegal contentDescription of the sub-category OtherNumber of measures taken at the provider's own initiativeNumber of measures taken after detection with solely automated meansVisibility restriction RemovalVisibility restriction DisableVisibility restriction DemotedAllTextYYYY-MM-DD/YYYY-MM-DDTOTALNumberNumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 1NumberNumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 1aNumberNumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DD[…]NumberNumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 1cText to detail OtherNumberNumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DD[…]NumberNumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 14NumberNumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DD[…]NumberNumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 14fText to detail OtherNumberNumberNumberNumberNumber […]Visibility restriction Age restrictedVisibility restriction Interaction restrictedVisibility restriction LabelledVisibility restriction OtherMonetary restriction SuspensionMonetary restriction TerminationMonetary restriction OtherProvision of the service SuspensionProvision of the service TerminationAccount restriction SuspensionAccount restriction Termination[…]NumberNumberNumberNumberNumberNumberNumberNumberNumberNumberNumber[…]NumberNumberNumberNumberNumberNumberNumberNumberNumberNumberNumber[…]NumberNumberNumberNumberNumberNumberNumberNumberNumberNumberNumber[…]NumberNumberNumberNumberNumberNumberNumberNumberNumberNumberNumber[…]NumberNumberNumberNumberNumberNumberNumberNumberNumberNumberNumber[…]NumberNumberNumberNumberNumberNumberNumberNumberNumberNumberNumber[…]NumberNumberNumberNumberNumberNumberNumberNumberNumberNumberNumber[…]NumberNumberNumberNumberNumberNumberNumberNumberNumberNumberNumber[…]NumberNumberNumberNumberNumberNumberNumberNumberNumberNumberNumberApplicabilityServiceReporting periodCategory of incompatibility with the provider's terms and conditionsDescription of the sub-category OtherNumber of measures taken at the provider's own initiativeNumber of measures taken after detection with solely automated meansVisibility restriction RemovalVisibility restriction DisableVisibility restriction DemotedAllTextYYYY-MM-DD/YYYY-MM-DDTOTALNumberNumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 1NumberNumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 1aNumberNumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DD[…]NumberNumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 1cText to detail OtherNumberNumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DD[…]NumberNumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 15NumberNumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DD[…]NumberNumberNumberNumberNumberAllTextYYYY-MM-DD/YYYY-MM-DDCategory 15gText to detail OtherNumberNumberNumberNumberNumber

[…]Visibility restriction Age restrictedVisibility restriction Interaction restrictedVisibility restriction LabelledVisibility restriction OtherMonetary restriction SuspensionMonetary restriction TerminationMonetary restriction OtherProvision of the service SuspensionProvision of the service TerminationAccount restriction SuspensionAccount restriction Termination[…]NumberNumberNumberNumberNumberNumberNumberNumberNumberNumberNumber[…]NumberNumberNumberNumberNumberNumberNumberNumberNumberNumberNumber[…]NumberNumberNumberNumberNumberNumberNumberNumberNumberNumberNumber[…]NumberNumberNumberNumberNumberNumberNumberNumberNumberNumberNumber[…]NumberNumberNumberNumberNumberNumberNumberNumberNumberNumberNumber[…]NumberNumberNumberNumberNumberNumberNumberNumberNumberNumberNumber[…]NumberNumberNumberNumberNumberNumberNumberNumberNumberNumberNumber[…]NumberNumberNumberNumberNumberNumberNumberNumberNumberNumberNumber[…]NumberNumberNumberNumberNumberNumberNumberNumberNumberNumberNumberContextual Information on Number of measures taken at the provider's own initiativeContextual Information on Number of measures taken after detection with solely automated meansContextual Information on Visibility restriction RemovalContextual Information on Visibility restriction DisableContextual Information on Visibility restriction DemotedContextual Information on Visibility restriction Age restrictedContextual Information on Visibility restriction Interaction restrictedContextual Information on Visibility restriction LabelledTextTextTextTextTextTextTextTextContextual Information on Visibility restriction OtherContextual Information on Monetary restriction SuspensionContextual Information on Monetary restriction TerminationContextual Information on Monetary restriction OtherContextual Information on Provision of the service SuspensionContextual Information on Provision of the service TerminationContextual Information on Account restriction SuspensionContextual Information on Account restriction TerminationTextTextTextTextTextTextTextText 1.5. Articles 15(1)(d), 24(1)(a) and 24(1)(b) 1.5.1. Internal complaints mechanism, out-of-court dispute settlement bodies and suspensions imposed on repeated offenders ApplicabilityServiceReporting periodSectionIndicatorScopeValueContextual InformationAllTextYYYY-MM-DD/YYYY-MM-DDInternal complaints mechanismNumber of complaints submitted to the internal-complaints mechanismTotal numberNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDInternal complaints mechanismNumber of complaints submitted to the internal-complaints mechanismDecisions upheldNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDInternal complaints mechanismNumber of complaints submitted to the internal-complaints mechanismDecisions partially reversedNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDInternal complaints mechanismNumber of complaints submitted to the internal-complaints mechanismDecisions reversedNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDInternal complaints mechanismNumber of complaints submitted to the internal-complaints mechanismMedian timeNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDInternal complaints mechanismNumber of complaints submitted to the internal-complaints mechanismDecision omittedNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDInternal complaints mechanismNumber of restrictions newly imposed as a result of an internal complaintTotal numberNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDInternal complaints mechanismComplaint regarding a decision to remove or disable access to or restrict visibility of informationTotal numberNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDInternal complaints mechanismComplaint regarding a decision to remove or disable access to or restrict visibility of informationDecisions upheldNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDInternal complaints mechanismComplaint regarding a decision to remove or disable access to or restrict visibility of informationDecisions partially reversedNumberText

Only for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDInternal complaints mechanismComplaint regarding a decision to remove or disable access to or restrict visibility of informationDecisions reversedNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDInternal complaints mechanismComplaint regarding a decision to remove or disable access to or restrict visibility of informationMedian timeNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDInternal complaints mechanismComplaint regarding a decision to suspend or terminate the provision of the serviceTotal numberNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDInternal complaints mechanismComplaint regarding a decision to suspend or terminate the provision of the serviceDecisions upheldNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDInternal complaints mechanismComplaint regarding a decision to suspend or terminate the provision of the serviceDecisions partially reversedNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDInternal complaints mechanismComplaint regarding a decision to suspend or terminate the provision of the serviceDecisions reversedNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDInternal complaints mechanismComplaint regarding a decision to suspend or terminate the provision of the serviceMedian timeNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDInternal complaints mechanismComplaint regarding a decision to suspend or terminate an accountTotal numberNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDInternal complaints mechanismComplaint regarding a decision to suspend or terminate an accountDecisions upheldNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDInternal complaints mechanismComplaint regarding a decision to suspend or terminate an accountDecisions partially reversedNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDInternal complaints mechanismComplaint regarding a decision to suspend or terminate an accountDecisions reversedNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDInternal complaints mechanismComplaint regarding a decision to suspend or terminate an accountMedian timeNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDInternal complaints mechanismComplaint regarding a decision to restrict the ability to monetise informationTotal numberNumberText Only for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDInternal complaints mechanismComplaint regarding a decision to restrict the ability to monetise informationDecisions upheldNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDInternal complaints mechanismComplaint regarding a decision to restrict the ability to monetise informationDecisions partially reversedNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDInternal complaints mechanismComplaint regarding a decision to restrict the ability to monetise informationDecisions reversedNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDInternal complaints mechanismComplaint regarding a decision to restrict the ability to monetise informationMedian timeNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDInternal complaints mechanismComplaint regarding a decision not to take action on a notice submitted in accordance with Article 16Total numberNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDInternal complaints mechanismComplaint regarding a decision not to take action on a notice submitted in accordance with Article 16Decisions upheldNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDInternal complaints mechanismComplaint regarding a decision not to take action on a notice submitted in accordance with Article 16Decisions partially reversedNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDInternal complaints mechanismComplaint regarding a decision not to take action on a notice submitted in accordance with Article 16Decisions reversedNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDInternal complaints mechanismComplaint regarding a decision not to take action on a notice submitted in accordance with Article 16Median timeNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDInternal complaints mechanismComplaint regarding a decision not to take action on a notice submitted by a Trusted Flagger in accordance with Article 16Total numberNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDInternal complaints mechanismComplaint regarding a decision not to take action on a notice submitted by a Trusted Flagger in accordance with Article 16Decisions upheldNumberText

Only for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDInternal complaints mechanismComplaint regarding a decision not to take action on a notice submitted by a Trusted Flagger in accordance with Article 16Decisions partially reversedNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDInternal complaints mechanismComplaint regarding a decision not to take action on a notice submitted by a Trusted Flagger in accordance with Article 16Decisions reversedNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDInternal complaints mechanismComplaint regarding a decision not to take action on a notice submitted by a Trusted Flagger in accordance with Article 16Median timeNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDOut-of-court dispute settlement bodiesNumber of disputes submitted to out-of-court dispute settlement bodiesTotal numberNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDOut-of-court dispute settlement bodiesNumber of disputes submitted to out-of-court dispute settlement bodiesDecisions upheldNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDOut-of-court dispute settlement bodiesNumber of disputes submitted to out-of-court dispute settlement bodiesDecisions partially reversedNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDOut-of-court dispute settlement bodiesNumber of disputes submitted to out-of-court dispute settlement bodiesDecisions reversedNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDOut-of-court dispute settlement bodiesNumber of disputes submitted to out-of-court dispute settlement bodiesMedian timeNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDOut-of-court dispute settlement bodiesNumber of disputes submitted to out-of-court dispute settlement bodiesDecision omittedNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDOut-of-court dispute settlement bodiesNumber of disputes submitted to out-of-court dispute settlement bodiesPercentage of outcomes implementedNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDSuspensions imposed on repeated offendersNumber of suspensions enacted for the provision of manifestly illegal contentTotal numberNumberText Only for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDSuspensions imposed on repeated offendersNumber of suspensions enacted for the provision of manifestly unfounded noticesTotal numberNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDSuspensions imposed on repeated offendersNumber of suspensions enacted for the provision of manifestly unfounded complaintsTotal numberNumberText 1.6.

Article 15(1)(b)(c)(e) and Article 42(2)(c). Use of automated means for content moderation and indicators of accuracy ApplicabilityServiceReporting periodSectionIndicatorScopeValueContextual InformationAllTextYYYY-MM-DD/YYYY-MM-DDUse of automated means for content moderationNumber of measures solely taken by automated meansTotal numberNumberTextAllTextYYYY-MM-DD/YYYY-MM-DDUse of automated means for content moderationNumber of measures not taken by automated meansTotal numberNumberTextAllTextYYYY-MM-DD/YYYY-MM-DDUse of automated means for content moderationAccuracy of the automated means - AccuracyTotal numberNumberTextAllTextYYYY-MM-DD/YYYY-MM-DDUse of automated means for content moderationAccuracy of the automated means - PrecisionTotal numberNumberTextAllTextYYYY-MM-DD/YYYY-MM-DDUse of automated means for content moderationAccuracy of the automated means - RecallTotal numberNumberTextAllTextYYYY-MM-DD/YYYY-MM-DDUse of automated means for content moderationNumber of measures solely taken by automated meansOwn-initiativeNumberTextAllTextYYYY-MM-DD/YYYY-MM-DDUse of automated means for content moderationNumber of measures not taken by automated meansOwn-initiativeNumberTextAllTextYYYY-MM-DD/YYYY-MM-DDUse of automated means for content moderationAccuracy of the automated means - AccuracyOwn-initiativeNumberText AllTextYYYY-MM-DD/YYYY-MM-DDUse of automated means for content moderationAccuracy of the automated means - PrecisionOwn-initiativeNumberTextAllTextYYYY-MM-DD/YYYY-MM-DDUse of automated means for content moderationAccuracy of the automated means - RecallOwn-initiativeNumberTextOnly for providers of hosting services, including online platformsTextYYYY-MM-DD/YYYY-MM-DDUse of automated means for content moderationNumber of notices solely processed by automated meansNAM TotalNumberTextOnly for providers of hosting services, including online platformsTextYYYY-MM-DD/YYYY-MM-DDUse of automated means for content moderationNumber of notices not processed by automated meansNAM TotalNumberTextOnly for providers of hosting services, including online platformsTextYYYY-MM-DD/YYYY-MM-DDUse of automated means for content moderationAccuracy of the automated means - AccuracyNAM TotalNumberTextOnly for providers of hosting services, including online platformsTextYYYY-MM-DD/YYYY-MM-DDUse of automated means for content moderationAccuracy of the automated means - PrecisionNAM TotalNumberTextOnly for providers of hosting services, including online platformsTextYYYY-MM-DD/YYYY-MM-DDUse of automated means for content moderationAccuracy of the automated means - RecallNAM TotalNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDUse of automated means for content moderationNumber of notices solely processed by automated meansNAM Trusted FlaggerNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDUse of automated means for content moderationNumber of notices not processed by automated meansNAM Trusted FlaggerNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDUse of automated means for content moderationAccuracy of the automated means - AccuracyNAM Trusted FlaggerNumberText

Only for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDUse of automated means for content moderationAccuracy of the automated means - PrecisionNAM Trusted FlaggerNumberTextOnly for providers of online platformsTextYYYY-MM-DD/YYYY-MM-DDUse of automated means for content moderationAccuracy of the automated means - RecallNAM Trusted FlaggerNumberTextOnly for VLOPsTextYYYY-MM-DD/YYYY-MM-DDUse of automated means for content moderationNumber of measures solely taken by automated meansbgNumberTextOnly for VLOPsTextYYYY-MM-DD/YYYY-MM-DDUse of automated means for content moderationNumber of measures solely taken by automated means[...]NumberTextOnly for VLOPsTextYYYY-MM-DD/YYYY-MM-DDUse of automated means for content moderationNumber of measures solely taken by automated meanssvNumberTextOnly for VLOPsTextYYYY-MM-DD/YYYY-MM-DDUse of automated means for content moderationNumber of measures not taken by automated meansbgNumberTextOnly for VLOPsTextYYYY-MM-DD/YYYY-MM-DDUse of automated means for content moderationNumber of measures not taken by automated means[...]NumberTextOnly for VLOPsTextYYYY-MM-DD/YYYY-MM-DDUse of automated means for content moderationNumber of measures not taken by automated meanssvNumberTextOnly for VLOPsTextYYYY-MM-DD/YYYY-MM-DDUse of automated means for content moderationAccuracy of the automated means - AccuracybgNumberTextOnly for VLOPsTextYYYY-MM-DD/YYYY-MM-DDUse of automated means for content moderationAccuracy of the automated means - Precision[...]NumberTextOnly for VLOPsTextYYYY-MM-DD/YYYY-MM-DDUse of automated means for content moderationAccuracy of the automated means - RecallsvNumberText Only for VLOPsTextYYYY-MM-DD/YYYY-MM-DDUse of automated means for content moderationAccuracy of the automated means - AccuracybgNumberTextOnly for VLOPsTextYYYY-MM-DD/YYYY-MM-DDUse of automated means for content moderationAccuracy of the automated means - Precision[...]NumberTextOnly for VLOPsTextYYYY-MM-DD/YYYY-MM-DDUse of automated means for content moderationAccuracy of the automated means - RecallsvNumberTextOnly for VLOPsTextYYYY-MM-DD/YYYY-MM-DDUse of automated means for content moderationAccuracy of the automated means - AccuracybgNumberTextOnly for VLOPsTextYYYY-MM-DD/YYYY-MM-DDUse of automated means for content moderationAccuracy of the automated means - Precision[...]NumberTextOnly for VLOPsTextYYYY-MM-DD/YYYY-MM-DDUse of automated means for content moderationAccuracy of the automated means - RecallsvNumberText 1.7. Articles 42(2)(a) and 42(2)(b). Human resources dedicated to content moderation ApplicabilityServiceReporting periodSectionIndicatorScopeValueContextual informationOnly for VLOPsTextYYYY-MM-DD/YYYY-MM-DDHuman resources dedicated to content moderationNumber of internal moderators employed by the providerTotal numberNumberTextOnly for VLOPsTextYYYY-MM-DD/YYYY-MM-DDHuman resources dedicated to content moderationNumber of external moderators contracted by the providerTotal numberNumberTextOnly for VLOPsTextYYYY-MM-DD/YYYY-MM-DDHuman resources dedicated to content moderationNumber of total moderators with sufficient linguistic expertiseTotal numberNumberText

Article 42(3). Average monthly active recipients of the service for each Member State ApplicabilityServiceReporting periodIndicatorScopeValueOnly for VLOPs and VLOSEsTextYYYY-MM-DD/YYYY-MM-DDNumber of average monthly active recipients during the reporting periodTOTALNumberOnly for VLOPs and VLOSEsTextYYYY-MM-DD/YYYY-MM-DDNumber of average monthly active recipients during the reporting periodATNumberOnly for VLOPs and VLOSEsTextYYYY-MM-DD/YYYY-MM-DDNumber of average monthly active recipients during the reporting period[...]NumberOnly for VLOPs and VLOSEsTextYYYY-MM-DD/YYYY-MM-DDNumber of average monthly active recipients during the reporting periodSENumber 2. QUALITATIVE TEMPLATE ApplicabilityServiceReporting periodIndicatorValueAllTextYYYY-MM-DD/YYYY-MM-DDSummary of the content moderation engaged in at the providers’ own initiativeFree textAllTextYYYY-MM-DD/YYYY-MM-DDMeaningful and comprehensible information regarding content moderation engaged in at the providers' own initiativeFree textAllTextYYYY-MM-DD/YYYY-MM-DDQualitative description of the automated meansFree text AllTextYYYY-MM-DD/YYYY-MM-DDQualitative description of indicators of accuracy and possible rate of error of automated meansFree textAllTextYYYY-MM-DD/YYYY-MM-DDSpecification of the precise purposes to apply automated meansFree textAllTextYYYY-MM-DD/YYYY-MM-DDSafeguards applied to the use of automated meansFree textAllTextYYYY-MM-DD/YYYY-MM-DDHigh-level description of the content moderation governance structureFree textOnly for VLOPsTextYYYY-MM-DD/YYYY-MM-DDQualifications of the human resources dedicated to content moderationFree textOnly for VLOPsTextYYYY-MM-DD/YYYY-MM-DDTraining given to human resources dedicated to content moderationFree textOnly for VLOPsTextYYYY-MM-DD/YYYY-MM-DDSupport given to human resources dedicated to content moderationFree textOnly for VLOPsTextYYYY-MM-DD/YYYY-MM-DDMethodology used to compute the number of human resources dedicated to content moderationFree text

Annex

ANNEX II Instructions for filling in the transparency reports templates under Annex I PART I GENERAL INSTRUCTIONS This Annex provides instructions for completing the transparency report templates set out in Annex I in accordance with Articles 15, 24 and 42 of Regulation (EU) 2022/2065. Pursuant to Article 1 of this Regulation, 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 fill in the templates in Annex I. 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 publish one transparency report in accordance with the templates in Annex I per service that it offers.

1. STRUCTURE OF THE TRANSPARENCY REPORT TEMPLATES The information in the transparency report shall be provided by completing the following templates set out in Annex I:

(1) Quantitative Template, which is to be used to provide quantitative machine-readable information on content moderation, in accordance with the requirements under Articles 15, 24 and 42 of Regulation (EU) 2022/2065. (2) Qualitative Template, which is to be used to provide qualitative meaningful information on content moderation, in accordance with the requirements under Articles 15, 24 and 42 of Regulation (EU) 2022/2065. The transparency reports will be considered incomplete if they omit one of the two templates, both templates, or parts of them without a specific and objective reason being provided. Pursuant to Articles 15, 24 and 42 of Regulation (EU) 2022/2065, the transparency reporting obligations for 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 are not identical. Therefore, not all sections of the templates apply to all types of service providers. The first column in the templates indicates the type of service providers to which the corresponding requirement is applicable. In case a reporting requirement does not apply to the provider, the corresponding row should be left blank. Where a row applies to a provider, but the result of that practice is zero, the provider shall indicate this by filling out 0 in the value field. For example, where an intermediary service provider has not received any orders from a specific Member State for Category 1 Animal welfare then that row shall be marked as 0, because the provider could have theoretically received such an order during the reporting period. If an intermediary service provider does not impose monetary restrictions on its service, then the number of Monetary restriction Suspension, Monetary restriction Termination, and Monetary restriction Other shall be left blank, because the provider could never have imposed these restrictions during the reporting period. The reporting obligations pursuant to Regulation (EU) 2022/2065 are without prejudice to supplementary voluntary transparency reporting efforts. Providers of intermediary services, of hosting services, of online platforms, of very large online platforms and of very large search engines are encouraged to further break down the information included in the report and to include, in addition to the mandatory quantitative and qualitative templates, an additional document outlining methodological choices, contextual information and an easily comprehensible summary. 2. TIMELINE OF THE TRANSPARENCY REPORTS Following the entry into force of this Regulation, in accordance with Article 2 of this Regulation, providers of intermediary services, providers of hosting services, providers of online platforms, and providers of very large online platforms or of very large online search engines shall publish their transparency reports at the latest by two months from the date of the conclusion of each reporting period. Such reports shall include information on any content moderation in which they have engaged during the relevant reporting period as defined in Article 2.

1. TRANSITION PERIOD A transition period following the full entry into application of Regulation (EU) 2022/2065 on 17 February 2024 is necessary to align the reporting timelines of providers of intermediary services, providers of hosting services and providers of online platforms with the timelines of providers of very large online platforms and of very large online search engines. The transition period ends on 31 December 2025. As of 1 January 2026, all providers of intermediary services shall follow the reporting periods outlined in Article 2 of this Regulation. For providers of intermediary services, of hosting services, and of online platforms, the first reporting cycle following the full entry into application date of Regulation (EU) 2022/2065 ends with the publication of their first annual transparency report pursuant to Regulation (EU) 2022/2065 and latest on 16 February 2025. The second reporting cycle is a transitional reporting cycle. The transitional reporting cycle is shortened and covers the period until 31 December 2025. The start of the transitional reporting cycle depends on the data included in the first reporting cycle. For example, if a provider of an intermediary service covers the period 17 February 2024 – 31 January 2025 in their first reporting cycle, their transitional reporting cycle covers 1 February 2025 – 31 December 2025. Providers of intermediary services, of hosting services and of online platforms shall collect information in compliance with this Regulation and the instruction outlined in this Annex on any content moderation in which they have engaged as of 1 July 2025. For the transitional reporting cycle, that means that the reporting for the period as of latest 17 February 2025 until 30 June 2025 is pursuant to Regulation (EU) 2022/2065 and the reporting for the period 1 July 2025 – 31 December 2025 must follow the templates set out in Annex I to this Regulation. For example, the provider mentioned above with a transitional reporting cycle covering the period 1 February 2025 – 31 December 2025 shall use the templates set out in Annex I for the period 1 July 2025 – 31 December 2025. For the period 1 February 2025 – 30 June 2025, the provider is encouraged to use the templates pursuant to this Regulation but is not obliged to do so. The reporting for the period 1 February 2025 – 30 June 2025 shall be pursuant to Regulation (EU) 2022/2065. For the transitional reporting cycle, the deadline for publication set out in Article 2 to this Regulation applies. The first full annual reporting cycle of providers of intermediary services, of hosting services, and of online platform that must follow the templates set out in Annex I to this Regulation shall cover the period 1 January until 31 December 2026. Following the entry into force of this Regulation, providers of very large online platforms and providers of very large online search engines shall collect information in compliance with the instructions outlined in this Annex on any content moderation in which they have engaged as of 1 July 2025. The first reporting cycle of providers of very large online platforms and of very large online search engines that must follow the templates set out in Annex I to this Regulation shall cover the period 1 July until 31 December 2025.

1. FORMAT OF THE TRANSPARENCY REPORTS In accordance with Article 15(1) of Regulation (EU) 2022/2065, transparency reports shall be made publicly available in a machine-readable format and in an easily accessible manner, to ensure accountability, comparability and harmonization at Union level. To achieve the machine-readability objective, 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 publish the filled-in templates provided by this Regulation in an Open Document Format (ODF) CSV (comma-separated values) format. The templates must comply with the CSV standard RFC 4180 and must use UTF-8 (Unicode Transformation Format – 8-bit) encoding. The Commission makes available online the CSV- and XLSX-versions of the templates in this Annex. To ensure comparability and harmonisation at Union level, 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 report integer numbers when dealing with counting indicators (such as the number of moderators per official language, number of notices received, number of notices actioned, monthly active recipients of the service). All the indicators reporting a percentage shall be reported as floating numbers in the [0,1] interval. All the indicators on median time, shall be indicated in hours.
2. RETENTION PERIOD AND VERSIONING 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 retain the transparency reports for at least five years after their publication. During this five-year period, the transparency reports shall remain publicly available. 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 may publish updated versions of prior published transparency reports for the purpose of rectifying inaccuracies, errors, or changes in the methodology applied to calculate reported figures. In case a provider wishes to publish an updated version, it shall clearly mark that this version is an updated version of a previously published transparency report, highlight the changes made, provide a clear description of the reasons to update the previously published transparency report and the methodology applied to rectify the inconsistencies or errors, and indicate the date on which the changes were made. All versions of a transparency report shall remain publicly available for the entire duration of the retention period and shall be explicitly marked to allow for easy recognition of the version and the date of the transparency report.
3. LINGUISTIC EXPERTISE Pursuant to Article 42(2)(b) of Regulation (EU) 2022/2065, providers of very large online platforms shall specify the linguistic expertise of the persons carrying out activities dedicated to content moderation. When reporting on persons with linguistic expertise in the transparency reports in accordance with this Regulation, providers of very large online platforms shall assess the requirement in line with the language proficiency levels of the Common European Framework of Reference for Languages (CEFR). The CEFR supports learning and teaching of all languages as a transparent, coherent and comprehensive reference instrument to assess and compare competence levels.

Council Recommendation of 22 May 2019 on a comprehensive approach to the teaching and learning of languages (OJ C 189, 5.6.2019, p. 15). Self-assessment grids that illustrate the levels of proficiency described in the CEFR are available online. To fulfil the aim of transparency sought by Article 42(2)(b) of Regulation (EU) 2022/2065, it is sufficient that providers of very large online platforms specify the number of persons that have sufficient linguistic expertise to carry out their activities related to content moderation. The minimum threshold for sufficient linguistic expertise for content moderation corresponds to CEFR-B2 in the category Understanding. 7. CATEGORIES OF ILLEGAL AND INCOMPATIBLE CONTENT Regulation (EU) 2022/2065 requires the data to be provided in accordance with Articles 15(1)(a) and 15(1)(b) to be categorised by the type of (alleged) illegal content concerned. For orders that are reported pursuant to Article 15(1)(a), the indicated category of illegality in the transparency report shall correspond to the reference to one or more specific provisions of Union law or national law in compliance with Union law indicated by the relevant national judicial or administrative authorities in the order. For notices that are reported pursuant to Article 15(1)(b), the indicated category of illegality in the transparency report shall correspond to the explanation of the reasons why the individual or entity submitting a notice alleges the information to be illegal. The data provided in accordance with Article 15(1)(c) shall be categorised by the type of illegal content or violation of the terms and conditions of the service provider. For own-initiative content moderation that are reported pursuant to Article 15(1)(c), the indicated category of illegality or the violation of the terms and conditions of the service provider in the transparency report shall correspond to the ground on which the service provider has taken the decision to impose the restriction. In accordance with the DSA Transparency Database The DSA Transparency Database is available at: https://transparency.dsa.ec.europa.eu/ , the list of categories consists of a high-level classification (indicated in white) which indicates the main category. The list of high-level categories is exhaustive. Double counts should be omitted. Where multiple high-level categories apply, the category that best covers the grounds based on which the decision was taken should be chosen. More specific categories take precedence over more generic categories. For example, a post containing incitement to violence against women should be included in Category 4e Illegal incitement to violence and hatred against women as it is a more specific category than the general Category 6c Illegal incitement to violence and hatred based on protected characteristics (hate speech). Every high-level category consists of sub-categories (indicated in grey). These sub-categories function as specifications of the high-level category. Therefore, the number reported for all sub-categories shall be equal to the total number reported in the corresponding high-level categories. For example, for Category 13 on Unsafe, non-compliant or prohibited products, the total number reported under Unsafe, non-compliant or prohibited products (white row) shall be equal to the total number of the sub-categories 13a-13b-13c (grey rows). The sub-categories are specifications of the high-level categories. For example, for Category 13, the sub-category 13a Prohibited or restricted products, includes, for example, drugs, controlled substances such as prescription medicines, endangered or protected species and products made thereof, alcohol, tobacco, weapons, including firearms, ammunition, and explosives, etc. which cannot be freely sold to consumers by online platforms. Sub-category 13b Unsafe or non-compliant products includes, for example, all products covered by the EU General Product Safety framework and Union product harmonisation legislation including on dangerous toys. Providers can add additional specific sub-categories to the high-level categories by using the Not captured by any other sub-category-field. Providers shall not include additional high-level categories.

Providers have two options to contextualise their application of the illegal content categories in their reporting. First, providers are encouraged to indicate the types of illegal content that have been included within the respective categories. In the column Contextual information providers may lay out more detailed and contextual information about their interpretation of the categories on the basis of their terms and conditions policies and specify how they relate to each illegal content category description. Second, under the high-level categories, providers may add their own additional sub-categories by using the keyword_other-row. The keyword_other-row shall not be used as a catch-all category. Any data reported under a keyword_other-row must be accompanied by a description of the content included. A provider may add as many extra keyword_other-rows as deemed necessary. However, none of the keyword_other-rows may have identical descriptions. For example: According to the EU Directive on combating violence against women and domestic violence, Cyber harassment in Category 3b includes doxing. A provider that wishes to report specifically on doxing may indicate in the column Contextual information in the 2_categories_names sheet that Category 3b excludes doxing. Subsequently, the provider may add doxing as new sub-category by using the keyword_other-row in the specific sheets: STATEMENT_CATEGORY_CYBER_VIOLENCE15KEYWORD_CYBER_BULLYING_INTIMIDATION0KEYWORD_CYBER_HARASSMENT3KEYWORD_CYBER_INCITEMENT4KEYWORD_CYBER_STALKING1KEYWORD_NON_CONSENSUAL_IMAGE_SHARING0KEYWORD_NON_CONSENSUAL_MATERIAL_DEEPFAKE0KEYWORD_OTHERDoxing7 Pursuant to Article 15(1)(c), a provider shall categorise the number and type of measures taken by the type of illegal content or violation of the terms and conditions of the service provider. The template therefore includes two sheets to report the information to be reported on the content moderation engaged in at the providers’ own initiative pursuant to Article 15(1)(c). The first sheet (5_own_initiative_illegal) concerns measures taken at the provider’s own initiative on the basis of illegality. The second sheet (6_own_initiative_TC) concerns measures taken at the provider’s own initiative on the basis of incompatibility with the provider’s terms and conditions. In sheet 6_own_initiative_TC, Category 15 (Other violation of provider’s terms and conditions) shall only include content that is incompatible with a platform’s terms and conditions and is not better described by any of the other categories. It shall therefore only be used to report information that does not fall within any of the Categories 1-14. For example, if information is removed on the provider's own initiative on the basis of a clause in the terms and conditions that prohibits bullying, then that information shall be reported in sheet 6_own_initiative_TC row 14 (statement_category_cyber_violence) and in row 15 (keyword_cyber_bullying_intimidation). Providers may add specific sub-categories of content in violation of the provider’s terms and conditions as additional rows by using the keyword_other-row in Category 15 (Other violation of provider’s terms and conditions).

PART II TEMPLATE-RELATED INSTRUCTIONS

1. QUANTITATIVE TEMPLATE Categories of illegal content applicable to all sub-sections of the Quantitative Template In the column Contextual information providers may lay out more detailed and contextual information about their interpretation of the categories on the basis of their terms and conditions and specify how they relate to each illegal content category description. Category 15, Other violation of provider’s terms and conditions, applies only to own initiative content moderation actions taken on the basis of a provider’s terms and conditions. Category 16, Type of illegal content not specified by the public authority, applies only to orders by Member States. Category 17, Type of alleged illegal content not specified by the notifier, applies only to notices submitted through a notice and action mechanism as referred to in Article 16 of Regulation (EU) 2022/2065. Category labelCategory descriptionCategory of illegal content / incompatible with the terms and conditionsContextual informationTOTALAll the entriesTOTALCategory 1Animal welfareSTATEMENT_CATEGORY_ANIMAL_WELFARECategory 1aAnimal harmKEYWORD_ANIMAL_HARMCategory 1bUnlawful sale of animalsKEYWORD_UNLAWFUL_SALE_ANIMALSCategory 1cNot captured by any other sub-categoryKEYWORD_OTHERCategory 2Consumer information infringementsSTATEMENT_CATEGORY_CONSUMER_INFORMATIONCategory 2aHidden advertisement or commercial communication, including by influencersKEYWORD_HIDDEN_ADVERTISEMENTCategory 2bInsufficient information on tradersKEYWORD_INSUFFICIENT_INFORMATION_ON_TRADERS Category 2cMisleading information about the characteristics of the goods and servicesKEYWORD_MISLEADING_INFO_GOODS_SERVICESCategory 2dMisleading information about the consumer’s rightsKEYWORD_MISLEADING_INFO_CONSUMER_RIGHTSCategory 2eNon-compliance with pricing regulationsKEYWORD_NONCOMPLIANCE_PRICINGCategory 2fNot captured by any other sub-categoryKEYWORD_OTHERCategory 3Cyber violenceSTATEMENT_CATEGORY_CYBER_VIOLENCECategory 3aCyber bullying and intimidationKEYWORD_CYBER_BULLYING_INTIMIDATIONCategory 3bCyber harassmentKEYWORD_CYBER_HARASSMENTCategory 3cCyber incitement to hatred or violenceKEYWORD_CYBER_INCITEMENTCategory 3dCyber stalkingKEYWORD_CYBER_STALKINGCategory 3eNon-consensual (intimate) material sharing, including (image-based) sexual abuse (excluding content depicting minors)KEYWORD_NON_CONSENSUAL_IMAGE_SHARINGCategory 3fNon-consensual sharing of material containing deepfake or similar technology using a third party's features (excluding content depicting minors)KEYWORD_NON_CONSENSUAL_MATERIAL_DEEPFAKECategory 3gNot captured by any other sub-categoryKEYWORD_OTHERCategory 4Cyber violence against womenSTATEMENT_CATEGORY_CYBER_VIOLENCE_AGAINST_WOMENCategory 4aCyber bullying and intimidation against girlsKEYWORD_BULLYING_AGAINST_GIRLSCategory 4bCyber harassment against womenKEYWORD_CYBER_HARASSMENT_AGAINST_WOMENCategory 4cCyber stalking against womenKEYWORD_CYBER_STALKING_AGAINST_WOMENCategory 4dGendered disinformationKEYWORD_FEMALE_GENDERED_DISINFORMATIONCategory 4eIllegal incitement to violence and hatred against womenKEYWORD_INCITEMENT_AGAINST_WOMENCategory 4fNon-consensual (intimate) material sharing against women, including (image-based) sexual abuse against women (excluding content depicting minors)KEYWORD_NON_CONSENSUAL_IMAGE_SHARING_AGAINST_WOMENCategory 4gNon-consensual sharing of material containing deepfake or similar technology using a third party's features against women (excluding content depicting minors)KEYWORD_NON_CONSENSUAL_MATERIAL_DEEPFAKE_AGAINST_WOMEN

Category 4hNot captured by any other sub-categoryKEYWORD_OTHERCategory 5Data protection and privacy violationsSTATEMENT_CATEGORY_DATA_PROTECTION_AND_PRIVACY_VIOLATIONSCategory 5aBiometric data breachKEYWORD_BIOMETRIC_DATA_BREACHCategory 5bData falsificationKEYWORD_DATA_FALSIFICATIONCategory 5cMissing processing ground for dataKEYWORD_MISSING_PROCESSING_GROUNDCategory 5dRight to be forgottenKEYWORD_RIGHT_TO_BE_FORGOTTENCategory 5eNot captured by any other sub-categoryKEYWORD_OTHERCategory 6Illegal or harmful speechSTATEMENT_CATEGORY_ILLEGAL_OR_HARMFUL_SPEECHCategory 6aDefamationKEYWORD_DEFAMATIONCategory 6bDiscriminationKEYWORD_DISCRIMINATIONCategory 6cIllegal incitement to violence and hatred based on protected characteristics (hate speech)KEYWORD_HATE_SPEECHCategory 6dNot captured by any other sub-categoryKEYWORD_OTHERCategory 7Intellectual property infringementsSTATEMENT_CATEGORY_INTELLECTUAL_PROPERTY_INFRINGEMENTSCategory 7aCopyright infringementsKEYWORD_COPYRIGHT_INFRINGEMENTCategory 7bDesign infringementsKEYWORD_DESIGN_INFRINGEMENTCategory 7cGeographical indications infringementsKEYWORD_GEOGRAPHIC_INDICATIONS_INFRINGEMENTCategory 7dPatent infringementsKEYWORD_PATENT_INFRINGEMENTCategory 7eTrade secret infringementsKEYWORD_TRADE_SECRET_INFRINGEMENTCategory 7fTrademark infringementsKEYWORD_TRADEMARK_INFRINGEMENTCategory 7gNot captured by any other sub-categoryKEYWORD_OTHERCategory 8Negative effects on civic discourse or electionsSTATEMENT_CATEGORY_NEGATIVE_EFFECTS_ON_CIVIC_DISCOURSE_OR_ELECTIONSCategory 8aMisinformation, disinformation, foreign information manipulation and interferenceKEYWORD_MISINFORMATION_DISINFORMATION Category 8bViolation of EU law relevant to civic discourse or electionsKEYWORD_VIOLATION_EU_LAWCategory 8cViolation of national law relevant to civic discourse or electionsKEYWORD_VIOLATION_NATIONAL_LAWCategory 8dNot captured by any other sub-categoryKEYWORD_OTHERCategory 9Protection of minorsSTATEMENT_CATEGORY_PROTECTION_OF_MINORSCategory 9aAge-specific restrictions concerning minorsKEYWORD_AGE_SPECIFIC_RESTRICTIONS_MINORSCategory 9bChild sexual abuse materialKEYWORD_CHILD_SEXUAL_ABUSE_MATERIALCategory 9cChild sexual abuse material containing deepfake or similar technologyKEYWORD_CHILD_SEXUAL_ABUSE_MATERIAL_DEEPFAKECategory 9dGrooming/sexual enticement of minorsKEYWORD_GROOMING_SEXUAL_ENTICEMENT_MINORSCategory 9eUnsafe challengesKEYWORD_UNSAFE_CHALLENGESCategory 9fNot captured by any other sub-categoryKEYWORD_OTHERCategory 10Risk for public securitySTATEMENT_CATEGORY_RISK_FOR_PUBLIC_SECURITYCategory 10aIllegal organizationsKEYWORD_ILLEGAL_ORGANIZATIONSCategory 10bRisk for environmental damageKEYWORD_RISK_ENVIRONMENTAL_DAMAGECategory 10cRisk for public healthKEYWORD_RISK_PUBLIC_HEALTHCategory 10dTerrorist contentKEYWORD_TERRORIST_CONTENTCategory 10eNot captured by any other sub-categoryKEYWORD_OTHERCategory 11Scams and/or fraudSTATEMENT_CATEGORY_SCAMS_AND_FRAUDCategory 11aImpersonation or account hijackingKEYWORD_IMPERSONATION_ACCOUNT_HIJACKINGCategory 11bInauthentic accountsKEYWORD_INAUTHENTIC_ACCOUNTSCategory 11cInauthentic listingsKEYWORD_INAUTHENTIC_LISTINGSCategory 11dInauthentic user reviewsKEYWORD_INAUTHENTIC_USER_REVIEWSCategory 11ePhishingKEYWORD_PHISHINGCategory 11fPyramid schemesKEYWORD_PYRAMID_SCHEMESCategory 11gNot captured by any other sub-categoryKEYWORD_OTHER

Category 12Self-harmSTATEMENT_CATEGORY_SELF_HARMCategory 12aContent promoting eating disordersKEYWORD_CONTENT_PROMOTING_EATING_DISORDERSCategory 12bSelf-mutilationKEYWORD_SELF_MUTILATIONCategory 12cSuicideKEYWORD_SUICIDECategory 12dNot captured by any other sub-categoryKEYWORD_OTHERCategory 13Unsafe, non-compliant or prohibited productsSTATEMENT_CATEGORY_UNSAFE_AND_PROHIBITED_PRODUCTSCategory 13aProhibited or restricted productsKEYWORD_PROHIBITED_PRODUCTSCategory 13bUnsafe or non-compliant productsKEYWORD_UNSAFE_PRODUCTSCategory 13cNot captured by any other sub-categoryKEYWORD_OTHERCategory 14ViolenceSTATEMENT_CATEGORY_VIOLENCECategory 14aCoordinated harmKEYWORD_COORDINATED_HARMCategory 14bGeneral calls or incitement to violence and/or hatredKEYWORD_INCITEMENT_VIOLENCE_HATREDCategory 14cHuman exploitationKEYWORD_HUMAN_EXPLOITATIONCategory 14dHuman traffickingKEYWORD_HUMAN_TRAFFICKINGCategory 14eTrafficking in women and girlsKEYWORD_TRAFFICKING_WOMEN_GIRLSCategory 14fNot captured by any other sub-categoryKEYWORD_OTHERCategory 15Other violation of provider’s terms and conditionsSTATEMENT_CATEGORY_OTHER_VIOLATION_TCCategory 15aAdult sexual materialKEYWORD_ADULT_SEXUAL_MATERIALCategory 15bAge-specific restrictionsKEYWORD_AGE_SPECIFIC_RESTRICTIONSCategory 15cGeographical requirementsKEYWORD_GEOGRAPHICAL_REQUIREMENTSCategory 15dGoods/services not permitted to be offered on the platformKEYWORD_GOODS_SERVICES_NOT_PERMITTEDCategory 15eLanguage requirementsKEYWORD_LANGUAGE_REQUIREMENTSCategory 15fNudityKEYWORD_NUDITYCategory 15gNot captured by any other sub-categoryKEYWORD_OTHERCategory 16Type of illegal content not specified by the public authoritySTATEMENT_CATEGORY_NOT_SPECIFIED_ORDERCategory 17Type of alleged illegal content not specified by the notifierSTATEMENT_CATEGORY_NOT_SPECIFIED_NOTICE 1.1. Report identification ColumnInstructionsA Applicability This column indicates the type of service providers to which the corresponding requirement is applicable. B Service This column must indicate the name of the service provided. For example, the name of the online platform offered by the provider. C Indicator This column outlines which indicator this row corresponds to. D Value This column must indicate the value of the requested indicator in accordance with the format outlined. IndicatorInstructionsName of the service providerThis row must indicate the service provider’s statutory name or the provider’s corporate entities name.Date of publication of the reportThis row must indicate the publication date of the report of which this sheet makes part of.Date of the publication of the latest previous reportThis row should specify the publication date of the preceding report, which is the report that comes before the one to which this sheet belongs. Starting date of reporting period Ending date of reporting period These rows must indicate the starting and ending dates of reporting of this transparency report. 1.2.

Article 15(1)(a) prescribes that the transparency report shall include the number of orders received from Member States’ authorities including orders issued in accordance with Articles 9 and 10, categorised by the type of illegal content concerned, the Member State issuing the order, and the median time needed to inform the authority issuing the order, or any other authority specified in the order, of its receipt, and to give effect to the order. 1.2.1. Member State orders to act against illegal content ColumnInstructionsA Applicability This column indicates the type of service providers to which the corresponding requirement is applicable. B Service This column must indicate the name of the service. C Reporting period This column must indicate the reporting period as follows YYYY-MM-DD/YYYY-MM-DD. For data covering a twelve-month period, such as free-text statements, providers must indicate the start and end of the period. D Category of illegal content This column corresponds to the categories of illegal content outlined above. In case a Member State has not indicated a category of illegal content, providers can use STATEMENT_CATEGORY_NOT_SPECIFIED_ ORDER. The latter category may only be used in cases where a reference to a legal ground is fully omitted. E Description of the sub-category Other This column must indicate a specific description of any additional sub-category added by the provider. F Scope This column indicates the Member State issuing the order. TOTAL indicates the total number for the following columns. AT [..] SE indicates the Member State abbreviation of the authority issuing the order. Providers shall remove AT [..] SE and add rows for each respective Member State from which they have received an order. Member States must be indicated using the two-letter country code, always written in capital letters, as indicated in Eurostat’s Glossary. G Number of orders to act against illegal content received This field must indicate the number of orders received from Member States’ authorities to act against illegal content, including but not limited to orders issued in accordance with Article 9 of Regulation (EU) 2022/2065. This field indicates the number of orders received, irrespective of the number of specific items of information that have been listed in one order. H Number of specific items of information included in the total number of orders to act against illegal content This field must indicate the number of specific items of information that were included in the total number of orders received from Member States’ authorities, including orders issued in accordance with Article 9 of Regulation (EU) 2022/2065. For example, a provider has received two orders during the reporting period. The first order contains a reference to ten items to be actioned. The second order references one item. The total number of items to be reported in this field is eleven. I Median time to inform the authority of the receipt of the order to act against illegal content

This field must indicate the median time it took to notify the authority of the receipt of orders to act against illegal content. The starting time for the calculation of the median time is the time the order has been successfully transmitted or delivered to the provider. The median time must be indicated in hours. Automated confirmation of receipts that are sent within one hour after the order has been received by the provider may be counted as zero. J Median time to give effect to the order to act against illegal content This field must indicate the median time it took to give effect to orders to act against illegal content. The median time must be indicated in hours. The starting time for the calculation of the median time is the time the order has been successfully transmitted or delivered to the provider. 1.2.2. Member State orders to provide information. ColumnInstructionsA-FColumns A-F repeat as above.K Number of orders to provide information This field must indicate the number of orders received from Member States’ authorities, including but not limited to orders issued in accordance with Article 10 of Regulation (EU) 2022/2065. L Median time to inform the authority of the receipt of the order to provide information This field must indicate the median time it took to notify the authority of the receipt of orders to provide information. The starting time for the calculation of the median time is the time the order has been successfully transmitted or delivered to the provider. The median time must be indicated in hours. Automated confirmation of receipts that are sent within one hour after the order has been received by the provider may be counted as zero. M Median time to give effect to the order to provide information This field must indicate the median time it took to give effect to orders to provide information. The median time must be indicated in hours. The starting time for the calculation of the median time is the time the order has been successfully transmitted or delivered to the provider. N-T Contextual information Columns N-T may be used by providers to give additional contextual information on the reported figures. 1.3.

Article 15(1)(b) prescribes that the transparency report shall include the number of notices submitted in accordance with the notice and action mechanisms in Article 16, categorised by the type of alleged illegal content concerned, the number of notices submitted by trusted flaggers, any action taken pursuant to the notices by differentiating whether the action was taken on the basis of the law or the terms and conditions of the provider, the number of notices processed by using automated means and the median time needed for taking the action. ColumnInstructionsA Applicability This column indicates the type of service providers to which the corresponding requirement is applicable. B Service This column must indicate the name of the service. C Reporting period This column must indicate the reporting period. D Category of illegal content This column corresponds to the categories of illegal content outlined above. In case the notifier has not indicated the alleged illegality of the content, providers can use STATEMENT_CATEGORY_NOT_SPECIFIED_NOTICE. This category may only be used in cases where the alleged illegality cannot be deduced from the information provided by the notifier. E Description of the sub-category Other This column must indicate a specific description of any additional sub-category added by the provider. F Number of notices received This field must indicate the number of notices received through a notice and action mechanism as referred to in Article 16 of Regulation (EU) 2022/2065. This field indicates the number of notices received, irrespective of the number of items that have been included in one notice and irrespective of the mechanism used. Every received notice should be reported as one in this field. Notices that refer to an identical item of information should be included individually. For example, a provider that receives two notices for the same video allegedly infringing copyright should report two in this field. G Number of notices received from Trusted Flaggers This field must indicate the number of notices received through a notice and action mechanism as referred to in Article 16 of Regulation (EU) 2022/2065 that were submitted by Trusted Flaggers in accordance with Article 22 Regulation (EU) 2022/2065. This field indicates the number of notices received, irrespective of the number of specific items of information that have been included in one notice and irrespective of the mechanism used. Every notice received should be reported as one in this field. Notices that refer to an identical item of information should be included individually. For example, a provider that receives two notices for the same video allegedly infringing copyright should report two in this field. H Number of specific items of information included in the total number of notices This field must indicate the number of specific items of information that were included in the total number of notices received through a notice and action mechanism as referred to in Article 16 of Regulation (EU) 2022/2065. For example, a provider has received two notices during the reporting period. The first notice contains a reference to ten items that are allegedly illegal. The second notice references one item. The total number of items to be reported in this field is eleven.

The number of exact electronic locations pointed out by the notifier pursuant to Article 16(2)(b) of Regulation (EU) 2022/2065, such as the exact URL or URLs, can serve as a basis for the total number of items. I Number of specific items of information included in the total number of notices by Trusted Flaggers (Trusted Flagger notices) This field must indicate the number of specific items of information that were included in the total number of notices submitted by Trusted Flaggers through a notice and action mechanism as referred to in Article 16 of Regulation (EU) 2022/2065. For example, a provider has received two notices from Trusted Flaggers during the reporting period. The first notice contains a reference to ten items that are allegedly illegal. The second notice references one item. The total number of items to be reported in this field is eleven. The number of exact electronic locations pointed out by the notifier pursuant to Article 16(2)(b) of Regulation (EU) 2022/2065, such as the exact URL or URLs, can serve as a basis for the total number of items. J Median time to take action This field must indicate the median time it took to take action on the basis of a notice. The number must indicate the time between the notice was received and the action was implemented. Cases where the provider decided not to act on the basis of a notice may be excluded from the calculation of the median time to take action. The median time must be indicated in hours. K Median time to take action (Trusted Flagger notices) This field must indicate the median time it took to take action on the basis of a notice submitted by a Trusted Flagger. The number must indicate the time between the notice was received and the action was implemented. Cases where the provider decided not to act on the basis of a notice may be excluded from the calculation of the median time to take action. The median time must be indicated in hours. L Number of actions taken on the basis of the law This field must indicate the number of actions that were taken after a notice that were based on the illegality of the content. M Number of actions taken on the basis of the law (Trusted Flagger notices) This field must indicate the number of actions that were taken after a notice submitted by a Trusted Flagger that were based on the illegality of the content. N Number of actions taken on the basis of the terms and conditions of the service This field must indicate the number of actions that were taken after a notice that were based on the incompatibility of the content with the providers’ terms and conditions of service. O Number of actions taken on the basis of the terms and conditions of the service (Trusted Flagger notices) This field must indicate the number of actions that were taken after a notice submitted by a Trusted Flagger that were based on the incompatibility of the content with the providers’ terms and conditions of service. P-Y Contextual information Columns P-Y may be used by providers to give additional contextual information on the reported figures.

Article 15(1)(c) prescribes that the transparency report shall include meaningful and comprehensible information about the content moderation engaged in at the providers’ own initiative, including the number and type of measures taken that affect the availability, visibility and accessibility of information provided by the recipients of the service and the recipients’ ability to provide information through the service, and other related restrictions of the service. The information reported shall be categorised by the type of illegal content or violation of the terms and conditions of the service provider, by the detection method, and by the type of restriction applied. ColumnInstructionsA Applicability This column indicates the type of service providers to which the corresponding requirement is applicable. B Service This column must indicate the name of the service. C Reporting period This column must indicate the reporting period. D Category of illegal content This column corresponds to the categories of illegal content outlined above. E Description of the sub-category Other This column must indicate a specific description of any additional sub-category added by the provider. F Number of measures taken at the provider's own initiative This field must indicate the total number of measures that have been taken at the provider’s own initiative. Own initiative means that the decision to impose a restriction on an account or certain content has not been preceded by an order from a Member State authority or a notice submitted through a notice and action mechanism as referenced in Article 16 of Regulation (EU) 2022/2065. G Number of measures taken after detection with solely automated means This field must indicate the number of measures that were taken at the provider’s own initiative solely using automated means. Own initiative means that the decision to impose a restriction on an account or certain content has not been preceded by an order from a Member State authority or a notice submitted through a notice and action mechanism as referenced in Article 16 of Regulation (EU) 2022/2065. H Visibility restriction: Removal This field must indicate the total number of measures taken that resulted in the removal of information. I Visibility restriction: Disable This field must indicate the total number of measures taken that resulted in the disabling of access to information. J Visibility restriction: Demoted This field must indicate the total number of measures taken that resulted in the demotion of information. K Visibility restriction: Age restricted This field must indicate the total number of measures taken that resulted in the access to information being age restricted. L Visibility restriction: Interaction restricted This field must indicate the total number of measures taken that resulted in the restriction of interactions with the information. M Visibility restriction: Labelled This field must indicate the total number of measures taken that resulted in information being labelled.

N Visibility restriction: Other This field must indicate the total number of measures taken that resulted in a visibility restriction that is not encompassed by any of the categories of visibility restrictions. O Monetary restriction: Suspension This field must indicate the total number of measures taken that resulted in the suspension of monetary payments. P Monetary restriction: Termination This field must indicate the total number of measures taken that resulted in the termination of monetary payments. Q Monetary restriction: Other This field must indicate the total number of measures taken that resulted in a restriction of the monetary payments that is not included in any of the above categories of monetary restrictions. R Provision of the service: Suspension This field must indicate the total number of measures taken that resulted in the suspension of the provision of the service. S Provision of the service: Termination This field must indicate the total number of measures taken that resulted in the termination of the provision of the service. T Account restriction: Suspension This field must indicate the total number of measures taken that resulted in the suspension of the recipient of the service’s account. U Account restriction: Termination This field must indicate the total number of measures taken that resulted in the termination of the recipient of the service’s account. V-AK Contextual information Columns P-Y may be used by providers to give additional contextual information on the reported figures. 1.5. Articles 15(1)(d), 24(1)(a) and 24(1)(b). Internal complaints mechanism, out-of-court dispute settlement bodies and suspensions imposed on repeated offenders

Article 24(1)(b) prescribes that the transparency report shall include the number of suspensions imposed to comply with the required measures and protections against misuse outlined in Article 23, distinguishing between suspensions enacted for the provision of manifestly illegal content, the submission of manifestly unfounded notices and the submission of manifestly unfounded complaints. 1.5.1. Internal complaints mechanism, out-of-court dispute settlement bodies and suspensions imposed on repeated offenders ColumnInstructionsA Applicability This column indicates the type of service providers to which the corresponding requirement is applicable. B Service This column must indicate the name of the service. C Reporting period This column must indicate the reporting period. D Section This column outlines whether the row corresponds to appeals submitted to, respectively, the internal-complaints mechanism or the out-of-court dispute settlement body, or concerns a suspension imposed on repeated offenders. E Indicator This column outlines which indicator this row corresponds to. F Scope This column indicates the scope of the value relative to the indicator. G Value This column must indicate the value of the requested indicator in accordance with the scope outlined. H Contextual information This column may be used to provide additional context to the information reported. IndicatorInstructionsNumber of complaints submitted to the internal-complaints mechanismThis field must indicate the number of complaints concerning a content moderation restriction or a decision on a notice that were submitted to the internal-complaints mechanism.Number of restrictions newly imposed as a result of an internal complaintThis field must indicate the number of restrictions that were newly imposed as a result of the outcome of an internal complaint procedure.Complaint regarding a decision to remove or disable access to or restrict visibility of informationThis field must indicate the number of complaints submitted to the platform’s internal-complaints mechanism on the basis of Article 20(1)(a) of Regulation (EU) 2022/2065.Complaint regarding a decision to suspend or terminate the provision of the serviceThis field must indicate the number of complaints submitted to the platform’s internal-complaints mechanism on the basis of Article 20(1)(b) of Regulation (EU) 2022/2065.Complaint regarding a decision to suspend or terminate an accountThis field must indicate the number of complaints submitted to the platform’s internal-complaints mechanism on the basis of Article 20(1)(c) of Regulation (EU) 2022/2065.Complaint regarding a decision to restrict the ability to monetise informationThis field must indicate the number of complaints submitted to the platform’s internal-complaints mechanism on the basis of Article 20(1)(d) of Regulation (EU) 2022/2065.Complaint regarding a decision not to take action on a notice submitted in accordance with Article 16This field must indicate the number of complaints submitted to the platform’s internal-complaints mechanism on the basis of Article 20(1)(a)-(d) of Regulation (EU) 2022/2065, where the complaint concerns the decision of the provider not to take action on a notice submitted in accordance with Article 16 of Regulation (EU) 2022/2065.Complaint regarding a decision not to take action on a notice submitted by a Trusted Flagger in accordance with Article 16This field must indicate the number of complaints submitted to the platform’s internal-complaints mechanism on the basis of Article 20(1)(a)-(d) of Regulation (EU) 2022/2065, where the complaint concerns the decision of the provider not to take action on a notice submitted by a Trusted Flagger in accordance with Article 16 of Regulation (EU) 2022/2065.Number of disputes submitted to out-of-court dispute settlement bodiesThis field must indicate the number of disputes concerning a content moderation restriction or a decision on a notice that were submitted to an out-of-court dispute settlement body.

Number of suspensions enacted for the provision of manifestly illegal contentThis field must indicate the total number of suspensions that were enacted for the provision of manifestly illegal content in accordance with Article 23 of Regulation (EU) 2022/2065.Number of suspensions enacted for the provision of manifestly unfounded noticesThis field must indicate the total number of suspensions that were enacted for the provision of manifestly unfounded notices in accordance with Article 23 of Regulation (EU) 2022/2065.Number of suspensions enacted for the provision of manifestly unfounded complaintsThis field must indicate the total number of suspensions that were enacted for the provision of manifestly unfounded complaints in accordance with Article 23 of Regulation (EU) 2022/2065.ScopeInstructionsTotal numberThis field indicates that the number to be indicated in Value should be the total number of the requested data.Decisions upheldThis field must indicate the number of disputes where the initial decision of the service provider was upheld in the out-of-court dispute settlement bodies or the internal-complaints mechanism.Decisions partially reversedThis field must indicate the number of disputes where the initial decision of the service provider was partially reversed in the out-of-court dispute settlement bodies or the internal-complaints mechanism.Decisions reversedThis field must indicate the number of disputes where the initial decision of the service provider was reversed in the out-of-court dispute settlement bodies or the internal-complaints mechanism.Decisions omittedThis field must indicate the number of times where the initial decision of the service provider did not lead to a decision in the out-of-court dispute settlement bodies or the internal-complaints mechanism (e.g., in case a complaint has been withdrawn because an agreement was reached outside of the out-of-court dispute or internal complaints mechanisms).Median timeThis field must indicate the median time it took to reach a decision on the complaint or the dispute. This time is calculated from the moment the complaint, or the dispute is sent to the internal complaints-mechanism or to the out-of-court dispute settlement body, and until the decision is notified to the recipient of the service or, in the case of an out-of-court dispute settlement, to the service provider. Decisions omitted may be excluded from the calculation of the median time. The median time must be indicated in hours.Percentage of outcomes implementedThis field must indicate the percentage of the decisions by the out-of-court dispute settlement body, concluding that the initial decision taken by the service provider must be (partially) reversed, that have been followed and implemented by the platform operator. The percentage is calculated based on the cumulative number of Decisions reversed and Decisions partially reversed. 1.6.

Article 15(1)(e) prescribes that the transparency report shall include information on any use made of automated means for the purpose of content moderation, including indicators of the accuracy and the possible rate of error of the automated means used in fulfilling those purposes. Article 15(1)(b) requires the number of notices processed by using automated means. Article 15(1)(c) requires comprehensible information about the automated tools used for the content moderation engaged in at the providers’ own initiative.

Article 42(2)(c) prescribes that the transparency report shall include the indicators of accuracy and related information referred to in Article 15(1), point (e), broken down by each official language of the Member States. ColumnInstructionsA Applicability This column indicates the type of service providers to which the corresponding requirement is applicable. B Service This column must indicate the name of the service. C Reporting period This column must indicate the reporting period. D Section This column indicates the respective section to which the data corresponds. This column is only included in the CSV/XLSX. E Indicator This column outlines which indicator this row corresponds to. F Scope This column indicates the scope of the value relative to the indicator. G Value This column must indicate the value of the requested indicator in accordance with the scope outlined. H Contextual information This column may be used to provide additional context to the information reported. IndicatorInstructionsNumber of measures solely taken by automated meansThis field must indicate the number of measures that were taken following an order, notice, or on own initiative that were solely processed by automated means.Number of measures not taken by automated meansThis field must indicate the number of measures that were taken following an order, notice, or on own initiative that were not processed by automated means.Number of notices solely processed by automated meansThis field must indicate the number of notices submitted through a notice and action mechanism as referred to in Article 16 of Regulation (EU) 2022/2065 that were processed solely by the use of automated means.Number of notices not processed by automated meansThis field must indicate the number of notices submitted through a notice and action mechanism as referred to in Article 16 of Regulation (EU) 2022/2065 that were not processed by the use of automated means.Accuracy of the automated means – AccuracyThis field must indicate the accuracy of the content moderation measures taken by automated means, such a classifiers used to identify illegal or incompatible content. Separate rows must be used to report on the accuracy, precision and recall for automatically removed content per type of content moderation system (e.g. per classifier). If applicable, separate rows may be used to report on the accuracy, precision and recall for automatically removed content per category of content (e.g. image, audio, video, text). Column Contextual Information must be used to provide more details on each indicator, and justify the choice of such indicator.Accuracy of the automated means – PrecisionAccuracy of the automated means - Recall ScopeInstructionsTotal numberThis field must indicate a total number respective to the indicator.Own-initiativeThis field must indicate the numbers relative to the indicator that were moderated on the provider’s own initiative.NAM TotalThis field must indicate the numbers relative to the indicator that were submitted through the notice and action (NAM) mechanism.NAM Trusted FlaggerThis field must indicate the numbers relative to the indicator that were submitted by Trusted Flaggers in accordance with Article 22 of Regulation (EU) 2022/2065, through the notice and action (NAM) mechanism.bg [..] sv

This field must indicate a break-down of the number by the indicated language. Languages must be indicated using the two-letter language code, always written in small letters, as indicated in Eurostat’s Glossary. For the calculation of measures imposed to specific items of information containing multiple languages, the language specified in the order or notice shall be predominant, or in case reference to a language is omitted, the predominant language of the infringing content shall be included. For example, the infringing item is a video in German with subtitles in English. If the infringing nature concerns the audio, then German is the predominant language. If the infringing nature concerns the text, English is the predominant language. If the infringement concerns both equally, the item is to be included in the calculations for both English and German. If the infringement does not concern the audio nor the text (e.g., solely the images) then it is not to be included in the calculation of language-specific accuracy. 1.7. Articles 42(2)(a) and 42(2)(b). Human resources dedicated to content moderation

Article 42(2)(a) prescribes that the transparency report shall include the human resources that the provider of very large online platforms dedicates to content moderation in respect of the service offered in the Union, broken down by each applicable official language of the Member States. Article 42(2)(b) prescribes that the transparency report shall include the linguistic expertise of the persons carrying out the activities referred to in point (a). ColumnInstructionsA Applicability This column indicates the type of service providers to which the corresponding requirement is applicable. B Service This column must indicate the name of the service. C Reporting period This column must indicate the reporting period. D Section This column indicates the respective section to which the data corresponds. This column is only included in the CSV/XLSX. E Indicator This column outlines which indicator this row corresponds to. F Scope This column indicates the scope of the value relative to the indicator. G Value This column must indicate the value of the requested indicator in accordance with the scope outlined. H Contextual information This column may be used to provide additional context to the information reported. IndicatorInstructionsNumber of internal moderators employed by the providerThis field must indicate the number of internal moderators that are directly employed by the provider of the service.Number of external moderators contracted by the providerThis field must indicate the number of external moderators that are contracted by the provider of the service. These moderators must be employed by a statutory entity that does not fall within or belong to the legal group of the provider of the service.Number of total moderators with sufficient linguistic expertiseThis field must indicate the number of total moderators available, both internally and externally, that have sufficient linguistic expertise in the indicated language. Sufficient linguistic expertise is defined as at least level B2 according to the Common European Framework of Reference for Languages (CEFR).ScopeInstructionsTotal numberThis field must indicate the total number of moderators reported in units corresponding to full-time equivalent (FTE).bg[..] sv This field must indicate a break-down of the number of moderators by the indicated language. A moderator that speaks multiple languages shall be included for every language the moderator has sufficient expertise. For example, a moderator that speaks German, French, and English shall be included in the number for German, for French, and for English, though only once in the total number of moderators. The total number of moderators therefore does not correspond necessarily to the cumulative number of moderators included in each languag . Languages must be indicated using the two-letter language code, always written in small letters, as indicated in Eurostat’s Glossary. 1.8.

Article 42(3) prescribes that the transparency report of providers of very large online platforms or of very large online search engines must include the information on the average monthly active recipients of the service for each Member State. ColumnInstructionsA Applicability This column indicates the type of service providers to which the corresponding requirement is applicable. B Service This column must indicate the name of the service. C Reporting period This column must indicate the reporting period. D Indicator This column outlines which indicator this row corresponds to. E Scope This column indicates the scope of the value relative to the indicator. F Value This column must indicate the value of the requested indicator in accordance with the scope outlined. IndicatorInstructionsNumber of average monthly active recipients during the reporting periodThis field must indicate the number of average monthly active recipients of the service during the reporting period, calculated in accordance with Article 24(2) of Regulation (EU) 2022/2065. Providers must indicate integer numbers.ScopeInstructionsTotalThis field must indicate a total number respective to the indicator.AT [..] SEThis field must indicate a break-down of the number by the indicated Member State. Member States must be indicated using the two-letter country code, always written in capital letters, as indicated in Eurostat’s Glossary. 2. QUALITATIVE TEMPLATE Articles 15(1)(c), 15(1)(e), 42(2)(a) and 42(2)(b)

Article 42(2)(a) prescribes that the transparency report shall include information on the human resources that the provider of very large online platforms dedicates to content moderation in respect of the service offered in the Union. Article 42(2)(b) prescribes that the transparency report shall include the qualifications and linguistic expertise of the persons carrying out the activities referred to in Article 42(2)(a), as well as the training and support given to such staff. ColumnInstructionsA Applicability This column indicates the type of service providers to which the corresponding requirement is applicable. B Service This column must indicate the name of the service. C Reporting period This column must indicate the reporting period. D Indicator This column outlines which indicator this row corresponds to. E Value This column must indicate the values of the requested indicator. Values should be limited to maximum 5000 characters. IndicatorInstructionsSummary of the content moderation engaged in at the providers’ own initiativeThis field must contain a summary of the content moderation the provider has engaged in during the reporting period on its own initiative. This summary must, as a minimum, include a description of the types of restrictions applied by the provider. In case the provider makes use of soft moderation restrictions, such as the attachment of labels or warnings to certain information, an outline of these policies must also be included. This field must provide meaningful information regarding any substantive changes that alter how reported numbers are calculated or defined or that would have changed the previously-reported numbers. Meaningful and comprehensible information regarding content moderation engaged in at the providers’ own initiativeThis field must provide meaningful and comprehensible information regarding the detection methods the provider has used to detect information that is allegedly illegal or incompatible with the provider’s terms and conditions, as well as the methods used for actions that flow from detection. More specifically, the field must set out a measure of exposure to illegal or incompatible content on the service for the reporting period, such as the percentage of all content views and/or impressions of content that is either illegal or incompatible. Moreover, providers must indicate, where applicable, an estimate of the average views or reach of illegal and incompatible content before any content moderation action takes place.Qualitative description of the automated meansThis field must provide a qualitative description of the automated means used for the purpose of content moderation as applied by the provider, including a qualitative description of the parameters set for such automated means.Qualitative description of indicators of accuracy and possible rate of error of automated means The field must provide a qualitative description of the indicators of accuracy of the automated means used for content moderation, namely the accuracy, precision and recall for automatically removed content. This field must also include a description of the input criteria that produce these indicators and the methodology used to calculate such indicators. Where possible, providers should include a description of how accuracy and error indicators vary in different control groups, such as demographic categories or types of products. This field may also provide additional information on the accuracy of human reviewers involved in content moderation. Examples of indicators that may be outlined in this field include:

sensitivity, recall, hit rate, or true positive rate specificity, selectivity, or true negative rate precision or positive predictive value negative predictive value miss rate or false negative rate fall-out or false positive rate false discovery rate false omission rate. Specification of the precise purposes to apply automated meansThis field must provide the specification of the precise purposes outlined by the provider to apply automated means during any parts of the content moderation process, such as a description of which identified risks are addressed by the use of automated means.Safeguards applied to the use of automated meansThis field must indicate the safeguards that the provider applied alongside the use of automated means in the content moderation process.High-level description of the content moderation governance structureThis field must contain a high-level description of the governance structure of the service provider. Providers of very large online platforms are encouraged to specify where the content moderation or trust and safety functions fit into their governance structure and how moderation decisions are made within, or in cooperation with those functions.Qualifications of the human resources dedicated to content moderationThis field must provide information on the qualifications of the staff dedicated to content moderation, including the level as defined by the European Qualifications Framework.Training given to human resources dedicated to content moderationThis field must provide information on the type, frequency and content of the training given to the staff dedicated to content moderation. Support given to human resources dedicated to content moderationThis field must provide information on the support, including mental and physical, at the disposal of the staff dedicated to content moderation.Methodology used to compute the number of human resources dedicated to content moderationThis field must provide information on the methodology which the provider relied upon to compute the number of human resources dedicated to content moderation.