Circular to the Industry on the Publication of the MiCA XBRL Taxonomy

Circular
Triq l-Imdina, Zone 1 Central Business District, Birkirkara CBD 1010 +356 2144 1155 communications@mfsa.mt www.mfsa.mt Circular to the Industry on the Publication of the MiCA XBRL Taxonomy The Malta Financial Services Authority (“MFSA” or “the Authority”) wishes to draw the attention of market participants to the forthcoming entry into application of Commission Implementing Regulation (EU) 2024/2984 (“Implementing Regulation”), which lays down the implementing technical standards on the forms, formats and templates for crypto-asset white papers under Regulation (EU) 2023/1114 (“MiCA”). This Regulation shall apply from 23 December 2025. In preparation for this date, the European Securities and Markets Authority (“ESMA”) has published the MiCA XBRL taxonomy on its website. The taxonomy provides the structured data elements required for the preparation of crypto-asset white papers in Inline XBRL (iXBRL) format, as mandated by Implementing Regulation. All persons drawing up crypto-asset white papers whether, for asset-referenced tokens (“ARTs”), for e-money tokens (“EMTs”) or crypto-assets other than ARTs or EMTs are required to ensure that their submissions comply with the technical requirements set out in the Regulation, including:

• the use of XHTML format with embedded Inline XBRL tags;
• the application of the ESMA-published MiCA taxonomy; and
• the use of standardised templates as outlined in the Regulation.
  Entities are further reminded that, in line with Rule R2-3.1 of Markets in Crypto-Assets Rulebook, all white papers notified to the Authority must comply with the regulatory and implementing technical standards issued under MiCA, including those relating to machine￾readability, prescribed templates, and sustainability-related disclosures. Entities are strongly encouraged to familiarise themselves with the taxonomy, the supporting documentation, and the corresponding reporting obligations well in advance of the effective date to ensure timely and compliant submissions. Any queries in relation to the above, or any other related or ancillary matter, may be sent via email to SUFintechMICA@mfsa.mt. 15 December 2025