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In forcePayments and crypto-assetsLast checked 11 November 2026

Crypto-asset token issuer reporting, ARTs and EMTs (MICA)

A regulatory return listed by the European Banking Authority (EBA), European Union.

Issuers of asset-referenced tokens and e-money tokens report data on holders, the value of tokens issued, the reserve of assets, transactions and liquidity. The EBA says the Guidelines aim to give competent authorities comparable information to supervise issuers' compliance with MiCAR and to give the EBA what it needs to assess whether a token is significant. Source

Official title: Guidelines on templates to assist competent authorities in performing their supervisory duties regarding issuers' compliance under MiCAR (EBA/GL/2024/16), with the templates of Commission Implementing Regulation (EU) 2024/2902

Check a MiCA file, freeEvery EBA rule for MiCA, in plain words

The facts

Who files
Issuers of asset-referenced tokens (ARTs) and of e-money tokens (EMTs) report to their competent authority (Guidelines paragraphs 7, 11 to 13). Authorities collect the significance and reserve templates from issuers whose token issue value is above EUR 100 000 000, and may require smaller issuers to report them too (paragraphs 16 and 17). Where the EBA takes over supervision of a significant token, the same data go to the EBA (paragraphs 15 and 19). Issuers gather some data from crypto-asset service providers using the Annex III and IV templates; those are exchanged between providers and issuers, not reported to authorities (paragraphs 25 to 27). Source
How often
Quarterly, with reference dates 31 March, 30 June, 30 September and 31 December (Guidelines paragraph 18). Paragraph 11 of the background says the Guidelines align frequency, reference and remittance dates with the ITS under Article 22(7) MiCAR. Source
Deadline
Remittance dates 12 May, 11 August, 11 November and 11 February (Guidelines paragraph 18(b)). The first reference date is the quarter in which the issue value goes above EUR 100 000 000, or in which the authority requires reporting (paragraph 21). The last reference date is the third consecutive quarter in which the issue value is below that threshold (paragraph 23). Reporting for reference date 30 June 2025 was due 1 September 2025 (paragraph 22). Source
Format
xBRL-CSV. The EBA takes these reports only in xBRL-CSV, whatever the reference date (CSV adoption policy of release 4.2). Source
How it is filed
Filing routes recorded for the EBA: EUCLID (European Centralised Infrastructure of Data); Pillar 3 data hub (P3DH) submissions. See how firms file with the EBA.
Status
In forceListed 'Status: In force' on the 4.2 page; the EBA product page shows the Guidelines 'Applicable' from 26/05/2025. The final report (paragraph 24) says all Guidelines templates except the two own funds templates 'will be included in the module originally developed for the ITS', so this module carries both the ITS 2024/2902 templates and Guidelines templates S 03.03 and S 10.01 to S 10.03. The 4.2 page says MICA reports are always in CSV format. Source
Legal basis
Group
Payments and crypto-assets
Check a file before you file it

Line4 Check for EBA reporting runs EBA's own validation rules on a MICA file in your browser, free. Your file never leaves your computer. What it runs, from its published manifest:

  • EBA release 4.2: all 659 of EBA's active checks.
  • EBA release 4.1: 651 of EBA's 659 active checks (98%).

Every EBA rule for MiCA, in plain words

It is not a substitute for the validation the supervisor runs when you submit.

Templates (14)

The tables and forms inside the return. Plain name first, the EBA's code in brackets.

  • General information (Q 00.01)
  • Number of holders - at reference date (Q 01.00)
  • Value of the token issued and the size of the reserve of assets (Q 02.00)
  • Composition of the reserve of assets by type of assets and maturities (Q 03.01)
  • Composition of the reserve of assets by counterparty/issuer (Q 03.02)
  • Maturity ladder for the composition of the reserve of assets (Q 03.03)
  • Transactions per day - average (Q 04.01)
  • Transactions per day - average, EU (Q 04.02)
  • Transactions and transfers per day between non-custodial wallets - average (Q 04.03)
  • Methodology used for template S 04.03 (Q 04.04)
  • Transactions per day that are associated to its uses as a means of exchange within a single currency area - average (Q 05.00)
  • Additional information for significance assessment (Q 10.01)
  • Additional information for significance assessment - holder of qualifying holdings (Q 10.02)
  • Transactions per day that are associated to its uses as a means of exchange - average (Q 10.03)

Templates of module MICA in EBA release 4.2, read from the module's entry point in the taxonomy package; parts of a template split into sub-tables (a, b, c) are listed once. Source

Validation rules

59 rules, as counted from the EBA's published material. Software can run them exactly as published. Source

How they are written: Excel list with one row per rule and module version: an expression column in the EBA's DPM-XL syntax, severity (error or warning), active status and reference-date range. The same rules ship as XBRL Formula assertions in the taxonomy package..

EBA's list applies the active MICA_4.2 rules to reference dates from 2026-03-31 with no end date set.

The rules, on eba.europa.eu

How they were counted

Distinct rule codes listed for module MICA_4.2 in EBA's validation rules list VR_4.4.phase1_.xlsx ((from 4.0) EBA_Validation rules, latest update 12/10/2026) with IsActive = Active: 59 of 59 listed. 0 of the active rules have severity error; the rest are warnings.

Counts are in the EBA's own unit, so they are not comparable with other regulators' counts.

Public data

No published data from this return was found. No publication of this return's data found on the EBA's risk analysis and data pages (checked 2026-11-11). Source

Official documents (19)

The EBA's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

  • Final report on Guidelines on reporting on ARTs and EMTs

    Legal text · PDF · 447.4 KB · 18 December 2024

    EBA/GL/2024/16, dated 18/12/2024. Listed first for MICA and MICA_OF on the 4.2 page.

    SHA-256 2c01305bab09show in full2c01305bab090b1a721b3687e84a910f2160e545b857b6cb060216edd47ef353
  • Annex I - Reporting for issuers of ARTs and EMTs - templates

    Template · XLSX · 29.9 KB · 18 December 2024

    S 03.03, S 09.01, S 09.02, S 10.01, S 10.02, S 10.03.

    SHA-256 d8f346701065show in fulld8f346701065f49e5204a17b51e48528e9dbaac92aff94785fd57ce95d4d1c33
  • Annex II - Reporting for issuers of ARTs and EMTs - instructions

    Instructions · DOCX · 75.1 KB · 18 December 2024

    SHA-256 77117e94a1ffshow in full77117e94a1ff32e682e78ad16dc4e457b7d482fb5c13e6588dc91086421848a1
  • Annex III - Reporting for crypto-asset service__ providers - templates

    Template · XLSX · 22.1 KB · 18 December 2024

    S 06.01, S 06.02, S 07.05: for issuers to collect data from crypto-asset service providers, not filed with authorities.

    SHA-256 5cdcd050f412show in full5cdcd050f41293f5f781b4fc6555d5952b391d5c00b4cb714b93b79c70002688
  • Annex IV - Reporting for crypto-asset service providers - instructions

    Instructions · DOCX · 48.1 KB · 18 December 2024

    SHA-256 bcf54c9a7911show in fullbcf54c9a7911feb824463d8cdc7204609c8fb917d752d7aa75a613261e48a9a4
  • Annex V - DPM and validation rules

    Other · DOCX · 26.7 KB · 18 December 2024

    SHA-256 bbaf589807d3show in fullbbaf589807d3323b26393140280f6b526c81933008d8fed31955f47e0be41ce8
  • Explainer - MiCAR templates

    Guidance · PDF · 287.0 KB · 18 December 2024

    SHA-256 6ce5e2f2eacdshow in full6ce5e2f2eacd67e1ab0c0527bc1e28f7021a4bf7456d7d9bbbc4273cd6e05726
  • Compliance table (MICA)

    Other · XLSX · 51.1 KB · 31 October 2025

    SHA-256 e603f5fa90d6show in fulle603f5fa90d6e3f087a103254381739a9c642f68f89e5cfcea72ea267261af99
  • Final Report on draft ITS on reporting on asset-referenced tokens under MiCAR

    Other · PDF · 655.9 KB · 19 June 2024

    Draft ITS later adopted as Implementing Regulation (EU) 2024/2902; the adopted text is not hosted by the EBA.

    SHA-256 454a32bf4a4fshow in full454a32bf4a4fd1acf399c11212705bb2dccb42efb8917c5631e974d0cf30191a
  • DPM table layout and data point categorization (4.2.1)

    Template · ZIP · 17.5 MB · 27 February 2026

    Annotated Excel layouts of every template in release 4.2 and 4.2.1, with row and column codes.

    SHA-256 e022598f9f98show in fulle022598f9f98408d6920555a90c899bea5a1a2519b696703c232526a45b7cc07
  • Reporting framework 4.2

    List of returns · HTML

    Table 1.A maps every module of release 4.2 to its legal act, templates and instructions.

  • Taxonomy package 4.2

    Taxonomy · ZIP · 62.0 MB · 13 January 2026

    XBRL taxonomy for all 50 modules of release 4.2, including the validation rules as XBRL Formula assertions.

    SHA-256 0bf9e33720deshow in full0bf9e33720de1472e809417999cfd29e4b5eadb31750c7770622e502590bbdd0
  • Sample files 4.2

    Sample · ZIP · 2.9 MB · 13 January 2026

    SHA-256 41fb8435ce33show in full41fb8435ce33c53528bd05f8624e79acdfc7e6d8991a67870292646fb88cc0ef
  • (from 4.0) EBA_Validation rules (latest update 12/10/2026)

    Validation rules · XLSX · 1.1 MB · 12 October 2026

    One row per rule and module version, with the expression, severity, active status and reference-date range.

    SHA-256 38c190fa4c2fshow in full38c190fa4c2ff81f22a5bd2ed94f744fc64e4eb9b722676e07f89669d79b1aea
  • Small validation package 14/09/2026: Micro taxonomy package

    Validation rules · ZIP · 1.5 MB · 14 September 2026

    Severity and deactivation updates for the taxonomy (XBRL set folders).

    SHA-256 ea6184a7e3a6show in fullea6184a7e3a67016346f2154bfb04ca0a489ea829cf344239367fa216d21709f
  • EBA filing rule V5.9

    Filing rules · PDF · 1.2 MB · 26 June 2026

    Technical rules for XBRL-XML and xBRL-CSV files sent to the EBA.

    SHA-256 bbc23b9ecad5show in fullbbc23b9ecad5de0a0821bbe8bce8e4ce617652afce02e81c88d572bac4a4b293
  • DPM Know issues (uploaded on 05/11/2026)

    Known issues · XLSX · 69.9 KB · 5 November 2026

    SHA-256 c6753a428649show in fullc6753a4286496876f2e545b355f1ebaddf0e4383de522b19818c93af141327e0
  • EBA filing rule V5.8

    Filing rules · PDF · 1.1 MB · 25 February 2026

    SHA-256 dea8d520c922show in fulldea8d520c9229c52ae1f44e921a3728d769544e0f0c8937da3958f1c0197d2bf
  • FAQs for Reporting Innovations and Upcoming Releases (Updated on 25/11/2025)

    Guidance · PDF · 196.4 KB · 25 November 2025

    SHA-256 ddcccd9e56f0show in fullddcccd9e56f0c670c5fdeffda7b564dd5a7bf752e990be8e6ed3e2fe7c6fd796

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see EBA's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Contains material from the European Banking Authority (EBA), https://www.eba.europa.eu, reproduced with the source acknowledged as the EBA's legal notice requires. Source: European Banking Authority.

Last checked 11 November 2026.