28 C.F.R. § 202.1103 – Annual reports.

(a) Who must report. An annual report must be filed, except as otherwise prohibited by Federal law, by any U.S. person that, on or after October 6, 2025, is engaged in a restricted transaction involving cloud-computing services, and that has 25% or more of the U.S. person's equity interests owned (directly or indirectly, through any contract, arrangement, understanding, relationship, or otherwise) by a country of concern or covered person.
(b) Primary responsibility to report. A report may be filed on behalf of a U.S. person engaging in the data transaction described in § 202.1103(a) by an attorney, agent, or other person. Primary responsibility for reporting, however, rests with the actual U.S. person engaging in the data transaction. No U.S. person is excused from filing a report by reason of the fact that another U.S. person has submitted a report with regard to the same data transaction, except where the U.S. person has actual knowledge that the other U.S. person filed the report.
(c) When reports are due. A report on the data transactions described in § 202.1103(a) engaged in as of December 31 of the previous year shall be filed annually by March 1 of the subsequent year.
(d) Contents of reports. Annual reports on the data transactions described in § 202.1103(a) shall include the following:
1. (1) The name and address of the U.S. person engaging in the covered data transaction, and the name, telephone number, and email address of a contact from whom additional information may be obtained;
2. (2) A description of the covered data transaction, including:
  1. (i) The date of the transaction;
  2. (ii) The types and volumes of government-related data or bulk U.S. sensitive personal data involved in the transaction;
  3. (iii) The method of data transfer; and
  4. (iv) Any persons participating in the data transaction and their respective locations, including the name and location of each data recipient, the ownership of entities or citizenship or primary residence of individuals, the name and location of any covered persons involved in the transaction, and the name of any countries of concern involved in the transaction;
3. (3) A copy of any relevant documentation received or created in connection with the transaction; and
4. (4) Any other information that the Department of Justice may require.
(e) Additional contents; format and method of submission. Reports required by this section must be submitted in accordance with this section and with subpart L of this part.