Transparency CalendarEU DSA

EU DSA Transparency Calendar

Track the recurring DSA transparency duties that turn moderation, user-count, database, and audit records into public reporting evidence.

Use this page to build a control calendar for Article 15 reports, Article 24 active-recipient publications, Article 24(5) statement-of-reasons database submissions, and VLOP/VLOSE reporting and audit touchpoints.

Author
Sorena AI
Published
May 9, 2026
Updated
May 9, 2026
Sections
5

Structured answer sets in this page tree.

Primary sources
6

Cited legal and guidance references.

Publication metadata
Sorena AI
Published May 9, 2026
Updated May 9, 2026
Overview

A DSA transparency calendar should not be a generic compliance reminder. It should identify which services are intermediary services, hosting services, online platforms, or designated VLOPs/VLOSEs, then attach each recurring publication or submission duty to an evidence owner, source system, review date, and public URL.

Section 1

Calendar lanes to maintain

Start the calendar with four lanes: annual transparency reports, statement-of-reasons database operations, average monthly active recipient publications, and VLOP/VLOSE audit and enhanced-reporting work. Keep each lane service-specific because the DSA applies different duties to intermediary services, hosting services, online platforms, and designated very large services.

For every calendar entry, store the legal trigger, covered reporting period, publication or submission channel, evidence source, approving owner, and the public link or database confirmation. Do not create a date unless it is tied to the DSA text, an implementing regulation, a designation event, or a published Commission source.

  • Annual transparency report lane: Article 15 report preparation, machine-readable publication, version control, and at least five-year public retention under the implementing reporting templates.
  • Statement-of-reasons lane: Article 17 user notice content, Article 24(5) online-platform submission to the Commission database, personal-data removal checks, and daily submission monitoring.
  • Active-recipient lane: Article 24(2) publication of average monthly active recipients in the Union, calculated over the past six months and updated at least once every six months.
  • VLOP/VLOSE lane: designation tracking, six-month transparency reporting cadence, Article 42 Member State active-recipient breakdowns, independent audit cycle, and audit-publication controls.
Section 2

Annual transparency report controls

For providers covered by Article 15, the calendar should collect content-moderation reporting data throughout the year rather than assemble it at publication time. The implementing regulation aligns ordinary annual reporting with a 1 January to 31 December reporting period from the first full harmonised annual cycle, while also describing transition periods before that cycle.

The report workstream should cover orders from Member State authorities, notice-and-action volumes, own-initiative content moderation, internal complaints, automated moderation information, and the specific online-platform additions where Article 24(1) applies. The control owner should confirm that the published report uses the required template, is machine-readable, remains easy to access, and preserves prior published versions when updates correct errors or methodology changes.

  • Create a monthly data-close task for moderation decisions, notices, authority orders, complaint outcomes, median time measures, automated processing flags, and categorisation by illegal-content or terms-and-conditions ground.
  • Add a pre-publication review for template completeness, machine-readable format, public accessibility, source-system reconciliation, and sign-off by legal, trust and safety, data, and publishing owners.
  • If a published report is updated, label it as an updated version and keep the prior publication history rather than silently replacing the record.
  • Keep transparency reports publicly available for at least five years after publication, matching the implementing regulation's retention control.
Section 3

Statement-of-reasons database controls

The DSA transparency database lane is operational, not annual. Hosting services must provide clear and specific statements of reasons to users when they remove or otherwise restrict content; online platforms must send those statements to the Commission's public, machine-readable DSA Transparency Database under Article 24(5).

The calendar should therefore track onboarding, sandbox testing, production submission readiness, daily error review, and redaction checks. The Commission FAQ states that statements become available from the following day after successful insertion, search data is retained for six months, daily dumps are retained for 18 months, and aggregated dashboard statistics remain available for five years.

  • Before go-live: register the platform process, complete Digital Services Coordinator onboarding, test API or webform submission in the sandbox, and approve personal-data removal from database submissions.
  • Daily or per-batch: reconcile moderation actions that require a statement of reasons against successful database submissions and investigate rejected, delayed, duplicate, or malformed records.
  • Monthly: sample the public database and daily dumps by platform and timeframe to confirm submissions are visible and match internal moderation logs without exposing personal data.
  • Evidence to retain: user-facing statement template, Article 17 field mapping, database submission logs, redaction checks, API or webform error records, and remediation notes for database consistency changes.
Section 4

Active-recipient publication and VLOP/VLOSE triggers

The active-recipient lane should run even for services that are not designated very large services. Article 24(2) requires providers of online platforms and online search engines to publish information on the average monthly active recipients of the service in the Union, calculated as an average over the past six months, and to update it at least once every six months.

The Commission explains that platforms and search engines with more than 45 million monthly users in the EU may be classified as VLOPs or VLOSEs. Once designated, the service has four months to comply with the DSA obligations for designated services, and the Commission may revoke designation if the service no longer reaches the threshold during one full year.

  • Every six months: refresh the public active-recipient figure, archive the calculation workbook, source-system extraction, bot or duplicate-account treatment, and publication screenshot or URL.
  • After each active-recipient update: test whether the 45 million monthly EU user threshold may be met and whether legal should prepare for possible Commission designation questions.
  • If designated: add a four-month implementation workstream covering VLOP/VLOSE-specific obligations, including systemic-risk governance, data access, non-profiling recommender options, ad repository duties, and enhanced reporting.
  • For VLOP/VLOSE transparency reports: include average monthly active recipients for each Member State when Article 42 applies, not only a Union-level number.
Section 5

VLOP/VLOSE audit and evidence calendar

Designated VLOPs and VLOSEs need a separate audit calendar because Article 37 independent audits and Article 42 publication duties create evidence deadlines that are not the same as ordinary annual report preparation. The audit cycle should complement the prior audit period, allow the auditor to conclude at least once per year, and support prompt transmission of audit reports to the Commission and Digital Services Coordinator.

Article 42 requires VLOPs and VLOSEs to make audit-related reports publicly available at the latest three months after receiving each audit report, while allowing limited removals from the public version for specified confidentiality, security, public-security, or recipient-harm reasons. That means the calendar needs both a confidential-regulator package and a public-redaction package.

  • Before auditor selection: collect independence, conflict-of-interest, expertise, subcontractor, and non-audit-service checks for the auditing organisation.
  • During the audit: preserve evidence for each audited obligation, including risk assessments, mitigation measures, transparency reporting controls, content moderation systems, recommender controls, ad repository controls, and data-access processes.
  • After report receipt: trigger regulator transmission without undue delay, prepare public versions, record any redactions and reasons, and publish within the Article 42 audit-publication window.
  • Evidence calendar fields: audited service, audit period, auditor, obligations covered, evidence repository, management response, implementation report owner, regulator submission date, public publication date, and redaction rationale.
Recommended next step

Map each DSA transparency lane to owners, evidence, and publication controls

Sorena can help translate the DSA reporting, statement-of-reasons, active-recipient, and VLOP/VLOSE audit touchpoints on this page into a maintained evidence calendar.

Primary sources

References and citations

digital-strategy.ec.europa.eu
Referenced sections
  • Explains Article 17 statements of reasons, Article 24(5) database submission, onboarding flow, daily dump access, and database retention periods.
"publicly accessible and machine-readable"
eur-lex.europa.eu
Referenced sections
  • Article 37 and Article 42 set the independent audit and audit-publication duties for very large online platforms and search engines.
"at the latest three months"
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