At a news conference in Berlin, the spokesman of the German chapter of the National Council of Resistance of Iran (NCRI), Javad Dabiran, also accused the Islamic republic of "sending millions of dollars in cash to Iraq each month" as well as arms.
Dabiran said the agents were employed by the Qods force, which is affiliated with Iran’s elite ideological army, the Revolutionary Guards.
He said the NCRI had obtained the list of 31,690 members, which only included people "directly enlisted by the Qods force in Iran".
The document includes the name of each fighter in Arabic and Farsi, his bank account number and the amount he received in each month in rials, Dabiran said.
"The religious regime (Iran) has built up a network of terror and murder that is active in all of Baghdad and in the south, north and center of Iraq," he said.
The US administration said Wednesday it had proof of Iran’s interference in Iraq, promising soon to publish details of Iranian networks in its strife-torn neighboring country.
"There is solid evidence that Iranian agents are involved in these networks and that they are working with individuals and groups in Iraq and that they are being sent there by the Iranian government," said State Department spokesman Sean McCormack.
The United States, which accuses Iran of funding and equipping Shiite militias in Iraq, arrested five Iranians at an office in the northern Iraqi city of Arbil on January 11, accusing them of being agents for Tehran, arming militias and inciting anti-US attacks in Iraq.
The Washington Post reported Friday citing US government and counterterrorism officials that US soldiers had been authorized to kill or capture Iranian operatives found in Iraq.
The authorization covers Iranian Revolutionary Guard and intelligence officers found in Iraq, but not Iranian civilians or diplomats, the Post said.