MiCA white papers must be Inline XBRL (iXBRL) XHTML from 23 Dec 2025 per ITS (EU) 2024/2984. ESMA taxonomy, validation, and register URL format statistics.
From 23 December 2025, Commission Implementing Regulation (EU) 2024/2984 requires crypto-asset white papers as a single Inline XBRL (iXBRL) XHTML file using the ESMA MiCA taxonomy.
The ITS filing format is a single iXBRL XHTML file. A standalone PDF does not satisfy the machine-readable white paper format for new or modified filings under the implementing regulation.
Arelle and similar tools help check general XBRL/iXBRL technical validity. ESMA's MiCA taxonomy Formula assertions require ESMA-aligned validation, so use the ESMA iXBRL Showcase Tool in addition to open-source validators.
ESMA's taxonomy has three entry points: asset-referenced tokens (ART), e-money tokens (EMT), and crypto-assets other than ARTs/EMTs (OTHR). Each uses different annex templates under the ITS.
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