Major changes in periodic AML reporting

The annual AML reporting to FI is being comprehensively updated with new questions on obliged entities' inherent risks and control environments. The questions are in line with the risk indicators developed in collaboration with EBA and Amla as part of the work on the new EU common risk classification methodology. They must be answered by all obliged entities subject to the Money Laundering Act and FI's supervision. The new reporting replaces the existing periodic reporting and enters into force on 1 January 2027.

Information to be reported

The information to be reported covers obliged entities' inherent risk factors and control environments. The questions are mainly set out in the annexes to the draft technical standards for the risk classification methodology pursuant to Article 12(7) of Regulation (EU) 2024/1620 and Article 40(2) of Directive (EU) 2024/1640, as well as in the Amla template used for data collection in connection with the development of the risk assessment methodology.

Note that certain data points may still change and that Amla’s template will not be used for reporting to FI. More detailed information about the new reporting will be provided in the autumn.

Reporting period

The reporting period remains unchanged, from 1 January to 31 March. The new reporting enters into force on 1 January 2027, and the data will relate to the balance sheet date of 31 December 2026.

Reporting in Fidac

As in previous years, all obliged entities must report via FI's reporting portal, Fidac. For entities that qualify for Amla's direct supervision, reporting will be carried out in accordance with EBA's taxonomy. FI will contact these entities separately.

Technical standard under Article 40(2) of Directive (EU) 2024/1640

AMLA information on data collection exercise