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The reporting will be with almost any EMI you choose, however, I would look into Mister Tango for this purpose or Revolut.
 
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CRS reporting of an EMI/PSP depends on the interpretation of Depository Institution. In Malta for example they gave guidance according to PWC on how to handle CRS reporting for EMI/PSP. The area in general is completely gray and therefore it is correct to assume they will report unless told otherwise. (See my comment at bottom).

Extract :
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On the 14th of February 2017, the Commissioner for Revenue updated the Malta CRS Guidelines. Some of the updates are very important and may change the CRS classification / status of certain entities. This newsletter lists the salient amendments and includes some additional comments:

Update to Guideline 2.1.1.2 - Depository Institution
New guidelines were introduced to clarify the interpretation of the category: Depository Institution. This new guidance should help with the proper classification of certain institutions:

Electronic Money Institutions (EMI) and Payment Service Providers (PSP) regulated by the Financial Institutions Act, which transposes the EU Electronic Money Directive (2009/110/EC) and the EU Payment
Services Directive (2007/64/EC) into local legislation, are not deposit-takers for the purposes of the EU Capital Requirement Directives. Issuing electronic money (e-money) in exchange for funds, i.e. providing an e-money account in which to hold funds, does not constitute deposit-taking. Any funds received by Payment Institutions from payment service users, with a view to the provision of payment
services, does not constitute deposit-taking. Consequently, EMIs and PSPs will not fall within the definition of Depository Institution, which requires deposits to be accepted in the ordinary course of a banking or similar business. In the case of EMIs and PSPs however, one would have to consider whether a PSP, which for instance holds money
until clearance, or an EMI which is authorized to issue e-money and transfer this to third parties, could fall to be defined as a Custodial Institution. As a point of note, if merchant services payments simply flow through systems but were not retained in an account, then such payments are not to be considered as a Financial Account.”


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So an EMI/PSP could still be considered a Custodial Institution and hence report. In reality you would need to ask the question directly to your EMI/PSP - "Are you registered for for CRS AEOI?"

For example UK entities would register here if they had too:

How to register for Automatic Exchange of Information
 

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