https://www.epo.org/en/node/how-do-i-convert-st25

How do I convert an ST.25 sequence listing into an ST.26 sequence listing?

We recommend you use the software tool provided by WIPO (WIPO Sequence) to generate sequence listings compliant with WIPO Standard ST.26. A user manual explaining how to use this tool is available on wipo.int.  

Converting an ST.25 sequence listing into ST.26 format does not inherently result in added or deleted subject-matter, particularly if the ST.25 sequence listing was fully compliant with ST.25. Caution is nevertheless advised to avoid conversion errors. To assist applicants wishing to convert an ST.25 sequence listing into a sequence listing complying with ST.26, the standard contains Annex VII, which provides recommendations on how to avoid added or deleted subject-matter in the converted listing. The EPO also relies on these recommendations as guidance for examination.