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Commission Implementing Regulation (EU) 2015/2378 of 15 December 2015 laying down detailed…

as it stood on 2023-01-01, permalink: /eu-eurlex/32015r2378/2023-01-01

2015-12-152026-01-01

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Outline, 27 provisions

Article 1 Article 2 Article 2a Article 2b Article 2c Article 2d Article 2e Article 2f Article 3 Article 4 Article 5 ANNEX I ANNEX II ANNEX III ANNEX IV ANNEX V ANNEX VI ANNEX VII ANNEX VIII ANNEX IX ANNEX X ANNEX XI ANNEX XII ANNEX XIII ANNEX XIV ANNEX XV ANNEX XVI

Article 1, Standard forms for exchanges on request, spontaneous exchanges, notifications and feedback #art_1

1. In regard to the forms to be used, ‘field’ means a location in a form where information to be exchanged pursuant to Directive 2011/16/EU may be recorded.

2. The form to be used for requests for information and for administrative enquiries pursuant to Article 5 of Directive 2011/16/EU and their replies, acknowledgments, requests for additional background information, inability or refusal pursuant to Article 7 of that Directive shall comply with Annex I to this Regulation.

3. The form to be used for spontaneous information and its acknowledgment pursuant to Articles 9 and 10 of Directive 2011/16/EU shall comply with Annex II to this Regulation.

4. The form to be used for requests for administrative notification pursuant to Article 13(1) and 13(2) of Directive 2011/16/EU and their responses pursuant to Article 13(3) of that Directive shall comply with Annex III to this Regulation.

5. The form to be used for feedback information pursuant to Article 14(1) of Directive 2011/16/EU shall comply with Annex IV to this Regulation.

Article 2, Computerised formats for the mandatory automatic exchange of information #art_2

1. The computerised format to be used for the mandatory automatic exchange of information pursuant to Article 8(1) of Directive 2011/16/EU shall comply with Annex V to this Regulation.

2. The computerised format to be used for the mandatory automatic exchange of information pursuant to Article 8(3a) of Directive 2011/16/EU shall comply with Annex VI to this Regulation.

3. The computerised format to be used for the mandatory automatic exchange of information pursuant to Article 8ac(2) of Directive 2011/16/EU shall comply with Annex XIV to this Regulation.

Article 2a, Standard forms, including linguistic arrangements, for the mandatory automatic exchange of advance cross-border rulings and advance pricing arrangements #art_2a

1. In regard to the forms to be used, ‘component’ and ‘field’ mean a location in a form where information to be exchanged pursuant to Directive 2011/16/EU may be recorded.

2. The form to be used for the mandatory automatic exchange of advance cross-border rulings and advance pricing arrangements pursuant to Article 8a of Directive 2011/16/EU shall comply with Annex VII to this Regulation.

3. The key elements referred to in Article 20(5) of Directive 2011/16/EU are the components listed in points (b), (h) and (i) of Article 8a(6) of that Directive and those key elements shall also be sent in English.

Article 2b, Linguistic arrangements for the mandatory automatic exchange of information on the country-by-country report #art_2b

The key elements referred to in Article 20(6) of Directive 2011/16/EU are the information or explanation included in Table 3 of Section III of Annex III to that Directive and those key elements shall also be sent in English, except if another official language of the Union has been agreed to be used between the sending Member State and all the other Member States to which information is sent pursuant to Article 8aa(2) of Directive 2011/16/EU.

Article 2c, Form and conditions for the communication of the yearly assessment #art_2c

1. The form for the communication of the yearly assessment of the effectiveness of the automatic exchange of information and the practical results achieved pursuant to Article 23(3) of Directive 2011/16/EU is set out in Annex VIII to this Regulation.

2. Before 1 April each year, Member States shall communicate to the Commission by electronic means the yearly assessment using the form referred to in paragraph 1. The assessment shall cover the period of the previous calendar year.

Article 2d, List of statistical data #art_2d

1. The list of statistical data required for all forms of administrative cooperation, other than the mandatory automatic exchange of information, pursuant to Article 23(4) of Directive 2011/16/EU is set out in Annex IX to this Regulation.

The list of statistical data required for the mandatory automatic exchange of information pursuant to Article 8(1) of Directive 2011/16/EU is set out in Annex X to this Regulation.

The list of statistical data required for the mandatory automatic exchange of information pursuant to Article 8(3a) of Directive 2011/16/EU is set out in Annex XI to this Regulation.

The list of statistical data required for the mandatory automatic exchange of information pursuant to Article 8aa of Directive 2011/16/EU is set out in Annex XII to this Regulation.

The list of statistical data required for the mandatory automatic exchange of information pursuant to Article 8ac of Directive 2011/16/EU is set out in Annex XV to this Regulation.

2. Before 1 April each year, Member States shall communicate by electronic means, to the Commission the statistical data on all forms of administrative cooperation, other than the mandatory automatic exchange of information, in accordance with the list set out in Annex IX, in respect of the previous calendar year.

3. Before 1 November each year Member States shall communicate by electronic means to the Commission the statistical data on mandatory automatic exchange of information in accordance with the list set out in Annex X, Annex XI and Annex XII.

Article 2e, Standard forms, including linguistic arrangements, for the mandatory automatic exchange of information on reportable cross-border arrangements #art_2e

1. In regard to the forms to be used, ‘component’ and ‘field’ mean a location in a form where information to be exchanged pursuant to Directive 2011/16/EU may be recorded.

2. The form to be used for the mandatory automatic exchange of information on reportable cross-border arrangements pursuant to Article 8ab of Directive 2011/16/EU shall comply with Annex XIII to this Regulation.

3. The key elements referred to in the third subparagraph of Article 20(5) of Directive 2011/16/EU shall be the components listed in points (b), (c) and (e) of Article 8ab(14) of that Directive and for these key elements, the linguistic arrangements shall be the same as those provided for in Article 2a(3) of this Regulation.

Article 2f, Standard forms, for the communication of information on Excluded Platform Operators and Foreign Platform Operators to the central register, format of the individual identification number for Foreign Platform Operators and the retention period for information deleted from the central register #art_2f

1. The form to be used for the communication of information on Excluded Platform Operators and Foreign Platform Operators to the central register pursuant to Article 8ac(6) of Directive 2011/16/EU shall comply with Annex XVI to this Regulation.

2. The key elements to be recorded in the central register, as provided for by Article 8ac(6) of Directive 2011/16/EU shall be the information listed in subparagraph F(2) and F(4) of Section IV of Annex V to that Directive and Annex XVI to this Regulation. The establishment of the central register and the processing of personal data carried out within the central register by the Commission on behalf of the competent authorities of Member States will comply with Regulation (EU) 2016/679 of the European Parliament and of the Council and Regulation (EU) 2018/1725 of the European Parliament and of the Council. The competent authorities of Member States shall be considered to be data controllers and the Commission shall be considered to be a data processor in accordance with Regulation (EU) 2016/679.

3. The format of the individual identification number for Foreign Platform Operators within the meaning of Article 8ac(4) of Directive 2011/16/EU is set out in Annex XVI to this Regulation.

4. The retention period for information deleted from the central register, pursuant to Annex V, Section IV, subparagraph F(5), point (d), and Article 8ac(5) of Directive 2011/16/EU are set out in Annex XVI to this Regulation.

Article 3, Practical arrangements regarding the use of the CCN network #art_3

1. The reports, statements and other documents referred to in the information communicated pursuant to Directive 2011/16/EU may be sent using means of communication other than the CCN network.

2. Where the information referred to in Directive 2011/16/EU is not exchanged by electronic means using the CCN network, and unless otherwise agreed bilaterally, the information shall be provided under cover of a letter describing the information communicated and duly signed by the competent authority communicating the information.

Article 4, Repeal #art_4

Implementing Regulation (EU) No 1156/2012 is repealed with effect from 1 January 2016.

References made to the repealed Implementing Regulation shall be construed as references to this Regulation.

Article 5, Entry into force and application #art_5

This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union.

It shall apply from 1 January 2016.

ANNEX I #anx_i

The form for requests for information and for administrative enquiries, pursuant to Article 5 and Article 5a of Directive 2011/16/EU, and their replies, acknowledgments, requests for additional background information, inability or refusal, pursuant to Article 7 of Directive 2011/16/EU, contains the following fields:

  • Legal basis Legal basis

  • Reference number Reference number

  • Date Date

  • Identity of the requesting and requested authorities Identity of the requesting and requested authorities

  • Identity of the person under examination or investigation Identity of the person under examination or investigation

  • General case description and, if appropriate, specific background information likely to allow assessing the foreseeable relevance of the information requested to the administration and enforcement of the domestic laws of Member States concerning the taxes referred to in Article 2 of Directive 2011/16/EU. General case description and, if appropriate, specific background information likely to allow assessing the foreseeable relevance of the information requested to the administration and enforcement of the domestic laws of Member States concerning the taxes referred to in Article 2 of Directive 2011/16/EU.

  • Tax purpose for which the information is sought Tax purpose for which the information is sought

  • Period under investigation Period under investigation

  • Name and address of any person believed to be in possession of the requested information Name and address of any person believed to be in possession of the requested information

  • Fulfilment of the legal requirement set out in Article 16(1) of Directive 2011/16/EU Fulfilment of the legal requirement set out in Article 16(1) of Directive 2011/16/EU

  • Fulfilment of the legal requirement set out in Article 17(1) of Directive 2011/16/EU Fulfilment of the legal requirement set out in Article 17(1) of Directive 2011/16/EU

  • Reasoned request for an administrative enquiry and reasons for refusal to undertake the requested administrative enquiry Reasoned request for an administrative enquiry and reasons for refusal to undertake the requested administrative enquiry

  • Acknowledgement of the request for information Acknowledgement of the request for information

  • Request for additional background information Request for additional background information

  • Reasons for inability or refusal to provide information Reasons for inability or refusal to provide information

  • Reasons for a failure to respond by the relevant time limit and date by which the requested authority considers it might be able to respond Reasons for a failure to respond by the relevant time limit and date by which the requested authority considers it might be able to respond

  • A detailed description of the group. A detailed description of the group.

ANNEX II #anx_ii

The form for spontaneous information and its acknowledgment pursuant to Articles 9 and 10 respectively of Directive 2011/16/EU contains the following fields:

Form referred to in Article 1(3)

  • Legal basis Legal basis

  • Reference number Reference number

  • Date Date

  • Identity of the sending and receiving authorities Identity of the sending and receiving authorities

  • Identity of the person subject to the spontaneous exchange of information Identity of the person subject to the spontaneous exchange of information

  • Period covered by the spontaneous exchange of information Period covered by the spontaneous exchange of information

  • Fulfilment of the legal requirement imposed by Article 16(1) of Directive 2011/16/EU Fulfilment of the legal requirement imposed by Article 16(1) of Directive 2011/16/EU

  • Acknowledgement of the spontaneous information. Acknowledgement of the spontaneous information.

ANNEX III #anx_iii

The form for request for notification pursuant to Article 13(1) and 13(2) of Directive 2011/16/EU and their responses pursuant to Article 13(3) of that Directive contains the following fields:

Form referred to in Article 1(4)

  • Legal basis Legal basis

  • Reference number Reference number

  • Date Date

  • Identity of the requesting and requested authorities Identity of the requesting and requested authorities

  • Name and address of the addressee of the instrument or decision Name and address of the addressee of the instrument or decision

  • Other information which may facilitate the identification of the addressee Other information which may facilitate the identification of the addressee

  • Subject of the instrument or decision Subject of the instrument or decision

  • Response of the requested authority, in accordance with Article 13(3) of Directive 2011/16/EU, including the date of notification of the instrument or decision to the addressee. Response of the requested authority, in accordance with Article 13(3) of Directive 2011/16/EU, including the date of notification of the instrument or decision to the addressee.

ANNEX IV #anx_iv

The form for feedback pursuant to Article 14(1) of Directive 2011/16/EU contains the following fields:

Form referred to in Article 1(5)

  • Reference number Reference number

  • Date Date

  • Identity of the competent authority issuing the feedback Identity of the competent authority issuing the feedback

  • General feedback on the information provided General feedback on the information provided

  • Results directly related to the information provided. Results directly related to the information provided.

ANNEX V #anx_v

The computerised formats for the mandatory automatic exchange of information pursuant to Article 8(1) of Directive 2011/16/EU comply with the following tree structure and contains the following classes of elements:

Computerised format referred to in Article 2(1)

(a) As regards the overall message: [other image: L_2015332EN.01002602.tif]

(b) As regards the body for communicating information on income from employment, director's fees or royalties: [other image: L_2015332EN.01002603.tif]

(c) As regards the body for communicating information on pensions: [other image: L_2015332EN.01002701.tif]

(d) As regards the body for communicating information on life insurance products: [other image: L_2015332EN.01002702.tif]

(e) As regards the body for communicating information on ownership of and income from immovable property: [other image: L_2015332EN.01002801.tif]

(f) As regards the body in case no information is to be communicated in relation to a specific category: [other image: L_2015332EN.01002802.tif]

(g) As regards the body for an acknowledgement of receipt of the information for a specific category: [other image: L_2015332EN.01002803.tif]

ANNEX VI #anx_vi

The computerised format for the mandatory automatic exchange of information pursuant to Article 8(3a) of Directive 2011/16/EU complies with the following tree structure and contains the following elements and attributes:

Computerised format referred to in Article 2(2)

(a) As regards the overall message: [other image: L_2015332EN.01002902.tif] [other image: L_2015332EN.01003001.tif] [other image: L_2015332EN.01003101.tif] [other image: L_2015332EN.01003201.tif] [other image: L_2015332EN.01003301.tif] [other image: L_2015332EN.01003401.tif] [other image: L_2015332EN.01003501.tif] [other image: L_2015332EN.01003601.tif] [other image: L_2015332EN.01003701.tif] [other image: L_2015332EN.01003801.tif] [other image: L_2015332EN.01003901.tif]

(b) As regards the types common to FATCA and CRS used in the message under point (a) above: [other image: L_2015332EN.01004001.tif] [other image: L_2015332EN.01004101.tif] [other image: L_2015332EN.01004201.tif] [other image: L_2015332EN.01004301.tif]

(c) As regards the common OECD types used in the message under point (a) above: [other image: L_2015332EN.01004302.tif] [other image: L_2015332EN.01004401.tif] [other image: L_2015332EN.01004501.tif]

ANNEX VII #anx_vii

The form for the mandatory automatic exchange of advance cross-border rulings and advance pricing arrangements pursuant to Article 8a of Directive 2011/16/EU contains, in addition to the components listed in Article 8a(6) of that Directive, the following field:

Form referred to in Article 2a

(a) Ruling Reference.

ANNEX VIII #anx_viii

The form for the communication pursuant to Article 23(3) of Directive 2011/16/EU covers the following information:

Form referred to in Article 2c

  • Identification of the Member State replying to the questionnaire Identification of the Member State replying to the questionnaire

  • Availability of information in the Member State Availability of information in the Member State

  • Monitoring whether bilateral annual feedbacks as per Article 14(2) were sent Monitoring whether bilateral annual feedbacks as per Article 14(2) were sent

  • Effectiveness of the automatic exchange of information: - Processing of information received and main overall technical (IT) issues encountered Processing of information received and main overall technical (IT) issues encountered - Quality of information received, containing identification of recipients/parties; issues with the content of information received and related suggestions Quality of information received, containing identification of recipients/parties; issues with the content of information received and related suggestions - Compliance use and effectiveness, containing usefulness of information in principle; actual and future use of information; use of information by tax area; administrative cooperation encouraged by the use of the information received Compliance use and effectiveness, containing usefulness of information in principle; actual and future use of information; use of information by tax area; administrative cooperation encouraged by the use of the information received - Practical results achieved, containing total outcome (including special projects); specific outcome from special projects; administrative and other relevant costs for automatic exchange of information (AEOI) development and implementation; administrative costs for recurring AEOI operations; other relevant costs for tax compliance operations; positive and negative experiences; main aspects generating litigation and court proceedings Practical results achieved, containing total outcome (including special projects); specific outcome from special projects; administrative and other relevant costs for automatic exchange of information (AEOI) development and implementation; administrative costs for recurring AEOI operations; other relevant costs for tax compliance operations; positive and negative experiences; main aspects generating litigation and court proceedings - Rate of success as regards the obligation to communicate the country-by-country reports to the Member States concerned (Number of country-by-country reports received from tax authorities of other Member States/Number of country-by-country reports due to be received from tax authorities of other Member States) Rate of success as regards the obligation to communicate the country-by-country reports to the Member States concerned (Number of country-by-country reports received from tax authorities of other Member States/Number of country-by-country reports due to be received from tax authorities of other Member States) - Rate of compliance of Reporting Entities as regards the obligation to provide the country-by-country reports (Number of country-by-country reports received/Number of country-by-country reports due to be reported) Rate of compliance of Reporting Entities as regards the obligation to provide the country-by-country reports (Number of country-by-country reports received/Number of country-by-country reports due to be reported) - List of any jurisdictions where Ultimate Parent Entities of Union-based Reporting Entities are resident, but full country-by-country reports have not been filed or exchanged. List of any jurisdictions where Ultimate Parent Entities of Union-based Reporting Entities are resident, but full country-by-country reports have not been filed or exchanged. Effectiveness of the automatic exchange of information: - Processing of information received and main overall technical (IT) issues encountered Processing of information received and main overall technical (IT) issues encountered - Quality of information received, containing identification of recipients/parties; issues with the content of information received and related suggestions Quality of information received, containing identification of recipients/parties; issues with the content of information received and related suggestions - Compliance use and effectiveness, containing usefulness of information in principle; actual and future use of information; use of information by tax area; administrative cooperation encouraged by the use of the information received Compliance use and effectiveness, containing usefulness of information in principle; actual and future use of information; use of information by tax area; administrative cooperation encouraged by the use of the information received - Practical results achieved, containing total outcome (including special projects); specific outcome from special projects; administrative and other relevant costs for automatic exchange of information (AEOI) development and implementation; administrative costs for recurring AEOI operations; other relevant costs for tax compliance operations; positive and negative experiences; main aspects generating litigation and court proceedings Practical results achieved, containing total outcome (including special projects); specific outcome from special projects; administrative and other relevant costs for automatic exchange of information (AEOI) development and implementation; administrative costs for recurring AEOI operations; other relevant costs for tax compliance operations; positive and negative experiences; main aspects generating litigation and court proceedings - Rate of success as regards the obligation to communicate the country-by-country reports to the Member States concerned (Number of country-by-country reports received from tax authorities of other Member States/Number of country-by-country reports due to be received from tax authorities of other Member States) Rate of success as regards the obligation to communicate the country-by-country reports to the Member States concerned (Number of country-by-country reports received from tax authorities of other Member States/Number of country-by-country reports due to be received from tax authorities of other Member States) - Rate of compliance of Reporting Entities as regards the obligation to provide the country-by-country reports (Number of country-by-country reports received/Number of country-by-country reports due to be reported) Rate of compliance of Reporting Entities as regards the obligation to provide the country-by-country reports (Number of country-by-country reports received/Number of country-by-country reports due to be reported) - List of any jurisdictions where Ultimate Parent Entities of Union-based Reporting Entities are resident, but full country-by-country reports have not been filed or exchanged. List of any jurisdictions where Ultimate Parent Entities of Union-based Reporting Entities are resident, but full country-by-country reports have not been filed or exchanged.

ANNEX IX #anx_ix

The statistical data required for the forms of administrative cooperation other than the mandatory automatic exchange of information referred to in Article 23(4) of Directive 2011/16/EU covers the following information:

  • Identification of the Member State Identification of the Member State

  • Year Year

  • Part A: Statistics per Member State on exchange of information - on exchange of information on request (Article 5, 6, 7 of Directive 2011/16/EU) - Number of requests sent Number of requests sent - Number of replies received Number of replies received - Number of full replies received within the legal deadline Number of full replies received within the legal deadline - Number of replies for which (part of or the whole) information was received within two months Number of replies for which (part of or the whole) information was received within two months - Number of requests received Number of requests received - Number of replies sent Number of replies sent - Number of refusals on the ground of Article 17 of Directive 2011/16/EU Number of refusals on the ground of Article 17 of Directive 2011/16/EU on exchange of information on request (Article 5, 6, 7 of Directive 2011/16/EU) - Number of requests sent Number of requests sent - Number of replies received Number of replies received - Number of full replies received within the legal deadline Number of full replies received within the legal deadline - Number of replies for which (part of or the whole) information was received within two months Number of replies for which (part of or the whole) information was received within two months - Number of requests received Number of requests received - Number of replies sent Number of replies sent - Number of refusals on the ground of Article 17 of Directive 2011/16/EU Number of refusals on the ground of Article 17 of Directive 2011/16/EU - on exchange of information on group request (Article 5a of Directive 2011/16/EU) - Number of group requests sent Number of group requests sent - Number of group replies received Number of group replies received - Number of full group replies received within the legal deadline Number of full group replies received within the legal deadline - Number of group replies for which (part of or the whole) information was received within two months Number of group replies for which (part of or the whole) information was received within two months - Number of group requests received Number of group requests received - Number of group replies sent Number of group replies sent - Number of group refusals on the ground of Article 17 of Directive 2011/16/EU Number of group refusals on the ground of Article 17 of Directive 2011/16/EU on exchange of information on group request (Article 5a of Directive 2011/16/EU) - Number of group requests sent Number of group requests sent - Number of group replies received Number of group replies received - Number of full group replies received within the legal deadline Number of full group replies received within the legal deadline - Number of group replies for which (part of or the whole) information was received within two months Number of group replies for which (part of or the whole) information was received within two months - Number of group requests received Number of group requests received - Number of group replies sent Number of group replies sent - Number of group refusals on the ground of Article 17 of Directive 2011/16/EU Number of group refusals on the ground of Article 17 of Directive 2011/16/EU - on spontaneous exchange of information (Article 9 and 10 of Directive 2011/16/EU) - Number of spontaneous exchanges sent Number of spontaneous exchanges sent - Number of spontaneous exchanges received Number of spontaneous exchanges received on spontaneous exchange of information (Article 9 and 10 of Directive 2011/16/EU) - Number of spontaneous exchanges sent Number of spontaneous exchanges sent - Number of spontaneous exchanges received Number of spontaneous exchanges received Part A: Statistics per Member State on exchange of information - on exchange of information on request (Article 5, 6, 7 of Directive 2011/16/EU) - Number of requests sent Number of requests sent - Number of replies received Number of replies received - Number of full replies received within the legal deadline Number of full replies received within the legal deadline - Number of replies for which (part of or the whole) information was received within two months Number of replies for which (part of or the whole) information was received within two months - Number of requests received Number of requests received - Number of replies sent Number of replies sent - Number of refusals on the ground of Article 17 of Directive 2011/16/EU Number of refusals on the ground of Article 17 of Directive 2011/16/EU on exchange of information on request (Article 5, 6, 7 of Directive 2011/16/EU) - Number of requests sent Number of requests sent - Number of replies received Number of replies received - Number of full replies received within the legal deadline Number of full replies received within the legal deadline - Number of replies for which (part of or the whole) information was received within two months Number of replies for which (part of or the whole) information was received within two months - Number of requests received Number of requests received - Number of replies sent Number of replies sent - Number of refusals on the ground of Article 17 of Directive 2011/16/EU Number of refusals on the ground of Article 17 of Directive 2011/16/EU - on exchange of information on group request (Article 5a of Directive 2011/16/EU) - Number of group requests sent Number of group requests sent - Number of group replies received Number of group replies received - Number of full group replies received within the legal deadline Number of full group replies received within the legal deadline - Number of group replies for which (part of or the whole) information was received within two months Number of group replies for which (part of or the whole) information was received within two months - Number of group requests received Number of group requests received - Number of group replies sent Number of group replies sent - Number of group refusals on the ground of Article 17 of Directive 2011/16/EU Number of group refusals on the ground of Article 17 of Directive 2011/16/EU on exchange of information on group request (Article 5a of Directive 2011/16/EU) - Number of group requests sent Number of group requests sent - Number of group replies received Number of group replies received - Number of full group replies received within the legal deadline Number of full group replies received within the legal deadline - Number of group replies for which (part of or the whole) information was received within two months Number of group replies for which (part of or the whole) information was received within two months - Number of group requests received Number of group requests received - Number of group replies sent Number of group replies sent - Number of group refusals on the ground of Article 17 of Directive 2011/16/EU Number of group refusals on the ground of Article 17 of Directive 2011/16/EU - on spontaneous exchange of information (Article 9 and 10 of Directive 2011/16/EU) - Number of spontaneous exchanges sent Number of spontaneous exchanges sent - Number of spontaneous exchanges received Number of spontaneous exchanges received on spontaneous exchange of information (Article 9 and 10 of Directive 2011/16/EU) - Number of spontaneous exchanges sent Number of spontaneous exchanges sent - Number of spontaneous exchanges received Number of spontaneous exchanges received

  • Part B: Statistics on other forms of administrative cooperation - on presence in administrative offices and participation in administrative enquiries (Article 11 of Directive 2011/16/EU) - Number of incoming presences in administrative offices and participation in administrative enquiries Number of incoming presences in administrative offices and participation in administrative enquiries - Number of outgoing presences in administrative offices and participation in administrative enquiries Number of outgoing presences in administrative offices and participation in administrative enquiries on presence in administrative offices and participation in administrative enquiries (Article 11 of Directive 2011/16/EU) - Number of incoming presences in administrative offices and participation in administrative enquiries Number of incoming presences in administrative offices and participation in administrative enquiries - Number of outgoing presences in administrative offices and participation in administrative enquiries Number of outgoing presences in administrative offices and participation in administrative enquiries - on simultaneous controls (Article 12 of Directive 2011/16/EU) - Number of simultaneous controls which the Member State has initiated Number of simultaneous controls which the Member State has initiated - Number of simultaneous controls in which the Member State has participated Number of simultaneous controls in which the Member State has participated on simultaneous controls (Article 12 of Directive 2011/16/EU) - Number of simultaneous controls which the Member State has initiated Number of simultaneous controls which the Member State has initiated - Number of simultaneous controls in which the Member State has participated Number of simultaneous controls in which the Member State has participated - on requests for notification (Article 13 of Directive 2011/16/EU) - Number of requests for notification sent Number of requests for notification sent - Number of requests for notification received Number of requests for notification received on requests for notification (Article 13 of Directive 2011/16/EU) - Number of requests for notification sent Number of requests for notification sent - Number of requests for notification received Number of requests for notification received - on feedback (Article 14 of Directive 2011/16/EU) - Number of requests for feedback sent Number of requests for feedback sent - Number of feedback received Number of feedback received - Number of requests for feedback received Number of requests for feedback received - Number of feedback sent Number of feedback sent on feedback (Article 14 of Directive 2011/16/EU) - Number of requests for feedback sent Number of requests for feedback sent - Number of feedback received Number of feedback received - Number of requests for feedback received Number of requests for feedback received - Number of feedback sent Number of feedback sent Part B: Statistics on other forms of administrative cooperation - on presence in administrative offices and participation in administrative enquiries (Article 11 of Directive 2011/16/EU) - Number of incoming presences in administrative offices and participation in administrative enquiries Number of incoming presences in administrative offices and participation in administrative enquiries - Number of outgoing presences in administrative offices and participation in administrative enquiries Number of outgoing presences in administrative offices and participation in administrative enquiries on presence in administrative offices and participation in administrative enquiries (Article 11 of Directive 2011/16/EU) - Number of incoming presences in administrative offices and participation in administrative enquiries Number of incoming presences in administrative offices and participation in administrative enquiries - Number of outgoing presences in administrative offices and participation in administrative enquiries Number of outgoing presences in administrative offices and participation in administrative enquiries - on simultaneous controls (Article 12 of Directive 2011/16/EU) - Number of simultaneous controls which the Member State has initiated Number of simultaneous controls which the Member State has initiated - Number of simultaneous controls in which the Member State has participated Number of simultaneous controls in which the Member State has participated on simultaneous controls (Article 12 of Directive 2011/16/EU) - Number of simultaneous controls which the Member State has initiated Number of simultaneous controls which the Member State has initiated - Number of simultaneous controls in which the Member State has participated Number of simultaneous controls in which the Member State has participated - on requests for notification (Article 13 of Directive 2011/16/EU) - Number of requests for notification sent Number of requests for notification sent - Number of requests for notification received Number of requests for notification received on requests for notification (Article 13 of Directive 2011/16/EU) - Number of requests for notification sent Number of requests for notification sent - Number of requests for notification received Number of requests for notification received - on feedback (Article 14 of Directive 2011/16/EU) - Number of requests for feedback sent Number of requests for feedback sent - Number of feedback received Number of feedback received - Number of requests for feedback received Number of requests for feedback received - Number of feedback sent Number of feedback sent on feedback (Article 14 of Directive 2011/16/EU) - Number of requests for feedback sent Number of requests for feedback sent - Number of feedback received Number of feedback received - Number of requests for feedback received Number of requests for feedback received - Number of feedback sent Number of feedback sent

  • Part C: Statistics on estimated additional revenue or increase in assessed tax due to administrative cooperation. The information under this part is optional - From exchange of information on request From exchange of information on request - From spontaneous exchange of information From spontaneous exchange of information - As a result of simultaneous control As a result of simultaneous control - Overall figure and number of cases. Overall figure and number of cases. Part C: Statistics on estimated additional revenue or increase in assessed tax due to administrative cooperation. The information under this part is optional - From exchange of information on request From exchange of information on request - From spontaneous exchange of information From spontaneous exchange of information - As a result of simultaneous control As a result of simultaneous control - Overall figure and number of cases. Overall figure and number of cases.

ANNEX X #anx_x

The statistical data required for the mandatory automatic exchange of information pursuant to Article 23(4) of Directive 2011/16/EU on the categories of income and capital referred to in Article 8(1) of that Directive covers the following information:

  • For all categories of income and capital referred to in Article 8(1) of Directive 2011/16/EU: statistics on message and taxpayer For all categories of income and capital referred to in Article 8(1) of Directive 2011/16/EU: statistics on message and taxpayer

  • In the case of income from employment and director's fees: statistics on message and recipient, message and payer, recipient and relationship, payer and relationship, recipient and income In the case of income from employment and director's fees: statistics on message and recipient, message and payer, recipient and relationship, payer and relationship, recipient and income

  • In the case of pensions: statistics on message and recipient, message and payer, recipient, payer, scheme, income In the case of pensions: statistics on message and recipient, message and payer, recipient, payer, scheme, income

  • In the case of life insurance products: statistics on message and policy, policy overall, event In the case of life insurance products: statistics on message and policy, policy overall, event

  • In the case of ownership of and income from immovable property: statistics on message and party, party overall, property quantity and value, transaction quantity and value, loan event quantity and value, right income quantity and value In the case of ownership of and income from immovable property: statistics on message and party, party overall, property quantity and value, transaction quantity and value, loan event quantity and value, right income quantity and value

  • In the case of income from royalties: statistics on message and recipient, message and payer, recipient and income In the case of income from royalties: statistics on message and recipient, message and payer, recipient and income

  • In the case of status messages: statistics on status message, status message error In the case of status messages: statistics on status message, status message error

  • In the case of zero data messages: statistics on zero data message. In the case of zero data messages: statistics on zero data message.

ANNEX XI #anx_xi

The statistical data required for the mandatory automatic exchange of information in accordance with Article 8(3a) of Directive 2011/16/EU, pursuant to Article 23(4) of that Directive covers the following information:

List referred to in Article 2d

  • Per message, statistics on originating country and destination country, total number of records, total payment amounts Per message, statistics on originating country and destination country, total number of records, total payment amounts

  • Per originating country, statistics on total number of reporting financial institutions, total payment amounts Per originating country, statistics on total number of reporting financial institutions, total payment amounts

  • Per unique account, statistics on account holder quantity, payment category, amount per payment category Per unique account, statistics on account holder quantity, payment category, amount per payment category

  • Per account, statistics on account holder type, account holder taxpayer identification number or functional equivalent, account holder residence country, natural person as account holder, closed account, dormant account Per account, statistics on account holder type, account holder taxpayer identification number or functional equivalent, account holder residence country, natural person as account holder, closed account, dormant account

  • Per account holder, statistics on controlling person type, controlling person taxpayer identification number or functional equivalent, controlling person residence country, natural person as controlling person. Per account holder, statistics on controlling person type, controlling person taxpayer identification number or functional equivalent, controlling person residence country, natural person as controlling person.

ANNEX XII #anx_xii

The statistical data required for the mandatory automatic exchange of information in accordance with Article 8aa of Directive 2011/16/EU, pursuant to Article 23(4) of that Directive covers the following information:

List referred to in Article 2d

  • Number of country-by-country reports received from Reporting Entities Number of country-by-country reports received from Reporting Entities

  • Number of country-by-country reports due to be reported by Reporting Entities but not received or only partial report provided, breakdown per jurisdictions of the Ultimate Parent Entities Number of country-by-country reports due to be reported by Reporting Entities but not received or only partial report provided, breakdown per jurisdictions of the Ultimate Parent Entities

  • Number of country-by-country reports received from each other Member State. Number of country-by-country reports received from each other Member State.

  • Number of country-by-country reports due but not received from each other Member State. Number of country-by-country reports due but not received from each other Member State.

  • Number of country-by-country reports sent to each other Member State. Number of country-by-country reports sent to each other Member State.

ANNEX XIII #anx_xiii

The form for the mandatory automatic exchange of information on reportable cross-border arrangements pursuant to Article 8ab of Directive 2011/16/EU contains, in addition to the components listed in Article 8ab(14) of that Directive, the following field:

Form referred to in Article 2e

(a) Reference Number of the reportable cross-border arrangement(s).

ANNEX XIV #anx_xiv

The computerised format for the mandatory automatic exchange of information pursuant to Article 8ac(2) of Directive 2011/16/EU complies with the following tree structure and contains the following elements and attributes

<?xml version="1.0" encoding="UTF-8"?><!-- edited with XMLSpy v2021 (x64) (http://www.altova.com) by Romane Dragozis (ARHS Developments S.A.) --><xsd:schema xmlns:dpi="urn:oecd:ties:dpi:v1" xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:stf="urn:oecd:ties:dpistf:v1" xmlns:iso="urn:oecd:ties:isodpitypes:v1" targetNamespace="urn:oecd:ties:dpi:v1" elementFormDefault="qualified" attributeFormDefault="unqualified" version="1.0"><xsd:import namespace="urn:oecd:ties:isodpitypes:v1" schemaLocation="isodpitypes_v1.0.xsd"/><xsd:import namespace="urn:oecd:ties:dpistf:v1" schemaLocation="oecddpitypes_v1.0.xsd"/><!--+++++++++++++++++++++++ Reusable Simple types ++++++++++++++++++++++++++++++++++++++ --><!-- Message type definitions --><!-- --><xsd:simpleType name="MessageType_EnumType">xsd:annotation<xsd:documentation xml:lang="en">Message type defines the type of reporting.</xsd:documentation></xsd:annotation><xsd:restriction base="xsd:string"><xsd:enumeration value="DPI">xsd:annotationxsd:documentationThis type defines the messages to be exchanged under the OECD Model Rules and [EU Specific] [EU DIR2021/514].</xsd:documentation></xsd:annotation></xsd:enumeration></xsd:restriction></xsd:simpleType><!-- MessageTypeIndic - 4 --><xsd:simpleType name="DPIMessageTypeIndic_EnumType">xsd:annotation<xsd:documentation xml:lang="en">The MessageTypeIndic defines the type of message sent.</xsd:documentation></xsd:annotation><xsd:restriction base="xsd:string"><xsd:enumeration value="DPI401">xsd:annotationxsd:documentationThe message contains new (including additional) information.</xsd:documentation></xsd:annotation></xsd:enumeration><xsd:enumeration value="DPI402">xsd:annotationxsd:documentationThe message contains corrections for previously sent information.</xsd:documentation></xsd:annotation></xsd:enumeration><xsd:enumeration value="DPI403">xsd:annotationxsd:documentationThe message advises that there is no data to report.</xsd:documentation></xsd:annotation></xsd:enumeration></xsd:restriction></xsd:simpleType><!-- --><xsd:simpleType name="INType_EnumType">xsd:annotation<xsd:documentation xml:lang="en">The INType defines the type of identification number being sent.</xsd:documentation></xsd:annotation><xsd:restriction base="xsd:string"><xsd:enumeration value="LEI">xsd:annotationxsd:documentationLegal Entity Identifier</xsd:documentation></xsd:annotation></xsd:enumeration><xsd:enumeration value="EIN">xsd:annotationxsd:documentationEntity Identification Number</xsd:documentation></xsd:annotation></xsd:enumeration><xsd:enumeration value="IIN">xsd:annotationxsd:documentationIndividual Identification Number</xsd:documentation></xsd:annotation></xsd:enumeration><xsd:enumeration value="BRN">xsd:annotationxsd:documentationBusiness Registration Number</xsd:documentation></xsd:annotation></xsd:enumeration><xsd:enumeration value="Other">xsd:annotationxsd:documentationOther</xsd:documentation></xsd:annotation></xsd:enumeration></xsd:restriction></xsd:simpleType><!-- --><!--DPI Property Type --><xsd:simpleType name="DPIPropertyType_EnumType">xsd:annotation<xsd:documentation xml:lang="en">Main business activities*</xsd:documentation></xsd:annotation><xsd:restriction base="xsd:string"><xsd:enumeration value="DPI901">xsd:annotationxsd:documentationOffice</xsd:documentation></xsd:annotation></xsd:enumeration><xsd:enumeration value="DPI902">xsd:annotationxsd:documentationHotel room</xsd:documentation></xsd:annotation></xsd:enumeration><xsd:enumeration value="DPI903">xsd:annotationxsd:documentationBed and Breakfast room</xsd:documentation></xsd:annotation></xsd:enumeration><xsd:enumeration value="DPI904">xsd:annotationxsd:documentationHouse</xsd:documentation></xsd:annotation></xsd:enumeration><xsd:enumeration value="DPI905">xsd:annotationxsd:documentationApartment</xsd:documentation></xsd:annotation></xsd:enumeration><xsd:enumeration value="DPI906">xsd:annotationxsd:documentationMobile Home</xsd:documentation></xsd:annotation></xsd:enumeration><xsd:enumeration value="DPI907">xsd:annotationxsd:documentationCampground</xsd:documentation></xsd:annotation></xsd:enumeration><xsd:enumeration value="DPI908">xsd:annotationxsd:documentationBoat</xsd:documentation></xsd:annotation></xsd:enumeration><xsd:enumeration value="DPI909">xsd:annotationxsd:documentationParking Space</xsd:documentation></xsd:annotation></xsd:enumeration><xsd:enumeration value="DPI910">xsd:annotationxsd:documentationOther</xsd:documentation></xsd:annotation></xsd:enumeration></xsd:restriction></xsd:simpleType><!-- --><!--DPI Nexus Type --><xsd:simpleType name="Nexus_EnumType">xsd:annotation<xsd:documentation xml:lang="en">The reason for which the information will be filled to the competent authority of the EU Member State.</xsd:documentation></xsd:annotation><xsd:restriction base="xsd:string"><xsd:enumeration value="RPONEX1">xsd:annotationxsd:documentationThe Reporting Platform Operator is resident for tax purposes in the EU Member State.</xsd:documentation></xsd:annotation></xsd:enumeration><xsd:enumeration value="RPONEX2">xsd:annotationxsd:documentationThe Reporting Platform Operator does not have a residence for tax purposes but it is incorporated under the laws of the EU Member State.</xsd:documentation></xsd:annotation></xsd:enumeration><xsd:enumeration value="RPONEX3">xsd:annotationxsd:documentationThe Reporting Platform Operator does not have a residence for tax purposes but it has its place of management (including effective management) in the EU Member State.</xsd:documentation></xsd:annotation></xsd:enumeration><xsd:enumeration value="RPONEX4">xsd:annotationxsd:documentationThe Reporting Platform Operator does not have a residence for tax purposes but it has a permanent establishment in the EU Member State and it is not a Qualified Non-Union Platform Operator.</xsd:documentation></xsd:annotation></xsd:enumeration><xsd:enumeration value="RPONEX5">xsd:annotationxsd:documentationThe Reporting Platform Operator is neither resident for tax purposes, nor incorporated or managed in the EU Member State, nor has a permanent establishment in the EU Member State but it facilitates the carrying out of a Relevant Activity by Reportable Sellers or a Relevant Activity involving the rental of immovable property located in the EU Member State and it is not a Qualified Non-Union Platform Operator.</xsd:documentation></xsd:annotation></xsd:enumeration></xsd:restriction></xsd:simpleType><!-- --><!-- --><!--++++++++++++++++++ Reusable Complex types +++++++++++++++++++++++++++++++++++++ --><!-- --><!--The Name of a Party, given in fixed Form--><xsd:complexType name="NamePerson_Type">xsd:annotation<xsd:documentation xml:lang="en">The user must spread the data about the name of a party over up to six elements. The container element for this will be 'NameFix'. </xsd:documentation></xsd:annotation>xsd:sequence<xsd:element name="PrecedingTitle" type="stf:StringMin1Max200_Type" minOccurs="0">xsd:annotation<xsd:documentation xml:lang="en">His Excellency,Estate of the Late ...</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="Title" type="stf:StringMin1Max200_Type" minOccurs="0" maxOccurs="unbounded">xsd:annotation<xsd:documentation xml:lang="en">Greeting title. Example: Mr, Dr, Ms, Herr, etc. Can have multiple titles.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="FirstName">xsd:annotation<xsd:documentation xml:lang="en">FirstName of the person</xsd:documentation></xsd:annotation>xsd:complexTypexsd:simpleContent<xsd:extension base="stf:StringMin1Max200_Type"><xsd:attribute name="xnlNameType" type="stf:StringMin1Max200_Type">xsd:annotation<xsd:documentation xml:lang="en">Defines the name type of FirstName. Example: Given Name, Forename, First Name, Father's Name, etc. In some countries, FirstName could be a Family Name or a Surname. Use this attribute to define the type for this name.</xsd:documentation></xsd:annotation></xsd:attribute></xsd:extension></xsd:simpleContent></xsd:complexType></xsd:element><xsd:element name="MiddleName" minOccurs="0" maxOccurs="unbounded">xsd:annotation<xsd:documentation xml:lang="en">Middle name (essential part of the name for many nationalities). Example: Sakthi in "Nivetha Sakthi Shantha". Can have multiple middle names.</xsd:documentation></xsd:annotation>xsd:complexTypexsd:simpleContent<xsd:extension base="stf:StringMin1Max200_Type"><xsd:attribute name="xnlNameType" type="stf:StringMin1Max200_Type">xsd:annotation<xsd:documentation xml:lang="en">Defines the name type of Middle Name. Example: First name, middle name, maiden name, father's name, given name, etc.</xsd:documentation></xsd:annotation></xsd:attribute></xsd:extension></xsd:simpleContent></xsd:complexType></xsd:element><xsd:element name="NamePrefix" minOccurs="0">xsd:annotation<xsd:documentation xml:lang="en">de, van, van de, von, etc. Example: Derick de Clarke</xsd:documentation></xsd:annotation>xsd:complexTypexsd:simpleContent<xsd:extension base="stf:StringMin1Max200_Type"><xsd:attribute name="xnlNameType" type="stf:StringMin1Max200_Type">xsd:annotation<xsd:documentation xml:lang="en">Defines the type of name associated with the NamePrefix. For example the type of name is LastName and this prefix is the prefix for this last name.</xsd:documentation></xsd:annotation></xsd:attribute></xsd:extension></xsd:simpleContent></xsd:complexType></xsd:element><xsd:element name="LastName">xsd:annotation<xsd:documentation xml:lang="en">Represents the position of the name in a name string. Can be Given Name, Forename, Christian Name, Surname, Family Name, etc. Use the attribute "NameType" to define what type this name is.In case of a company, this field can be used for the company name.</xsd:documentation></xsd:annotation>xsd:complexTypexsd:simpleContent<xsd:extension base="stf:StringMin1Max200_Type"><xsd:attribute name="xnlNameType" type="stf:StringMin1Max200_Type">xsd:annotation<xsd:documentation xml:lang="en">Defines the name type of LastName. Example: Father's name, Family name, Surname, Mother's Name, etc. In some countries, LastName could be the given name or first name.</xsd:documentation></xsd:annotation></xsd:attribute></xsd:extension></xsd:simpleContent></xsd:complexType></xsd:element><xsd:element name="GenerationIdentifier" type="stf:StringMin1Max200_Type" minOccurs="0" maxOccurs="unbounded">xsd:annotation<xsd:documentation xml:lang="en">Jnr, Thr Third, III</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="Suffix" type="stf:StringMin1Max200_Type" minOccurs="0" maxOccurs="unbounded">xsd:annotation<xsd:documentation xml:lang="en">Could be compressed initials - PhD, VC, QC</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="GeneralSuffix" type="stf:StringMin1Max200_Type" minOccurs="0">xsd:annotation<xsd:documentation xml:lang="en">Deceased, Retired ...</xsd:documentation></xsd:annotation></xsd:element></xsd:sequence><xsd:attribute name="nameType" type="stf:OECDNameType_EnumType" use="optional">xsd:annotation<xsd:documentation xml:lang="en">It is possible for STF documents to contain several names for the same party. This attribute is a qualifier to indicate the type of a particular name.</xsd:documentation></xsd:annotation></xsd:attribute></xsd:complexType><!-- --><!--Collection of all Data describing a person as a Party --><xsd:complexType name="PersonParty_Type">xsd:annotation<xsd:documentation xml:lang="en">This container brings together all data about a person as a party. Name and address are required components and each can be present more than once to enable as complete a description as possible. Whenever possible one or more identifiers (TIN etc) should be added as well as a residence country code. Additional data that describes and identifies the party can be given. The code for the legal type according to the OECD codelist must be added. The structures of all of the subelements are defined elsewhere in this schema.</xsd:documentation></xsd:annotation>xsd:sequence<xsd:element name="ResCountryCode" type="iso:CountryCode_Type" maxOccurs="unbounded">xsd:annotationxsd:documentationThis repeatable data element describes the residence country code(s) of the individual Seller and must be present in all data records. This should correspond to the jurisdiction of residence identified on the basis of the due diligence requirements of the OECD Model Rules or [EU Specific] [EU DIR2021/514]. Specifically, under the OECD Model Rules, the residence country code of an individual Seller should correspond to the jurisdiction of the Seller’s primary residence.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="TIN" type="dpi:TIN_Type" maxOccurs="unbounded">xsd:annotationxsd:documentationThis repeatable data element provides the tax identification number (TIN) used by the tax administration of the jurisdiction of residence of the individual Seller. In case the individual Seller does not have a TIN, the jurisdiction of residence does not issue a TIN or require the collection of the TIN issued to such Seller, or the TIN is not known to the sending Competent Authority, the Unknown attribute (see below) must be set to “true” and the value “NOTIN” should be entered [OECD Specific]. Furthermore, in case more than one TIN are provided, any provided element cannot be flagged as “unknown”.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="VAT" type="stf:StringMin1Max200_Type" minOccurs="0">xsd:annotation<xsd:documentation xml:lang="en">This data element must be provided when a VAT Identification number is available.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="Name" type="dpi:NamePerson_Type" maxOccurs="unbounded">xsd:annotationxsd:documentationThis element should contain the name of the person.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="Address" type="dpi:Address_Type" maxOccurs="unbounded">xsd:annotationxsd:documentationThis data element should contain the address of the person, including the country code of the address as well as the type of the address, indicating the legal character of that address.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="Nationality" type="iso:CountryCode_Type" minOccurs="0" maxOccurs="unbounded">xsd:annotationxsd:documentationThe nationality element is not to be provided as part of the DPI schema.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="BirthInfo">xsd:annotationxsd:documentationThis data element contains the birth information of an Individual Seller. It is always required to be provided unless such Seller is documented pursuant to a Government Verification Service and is composed of the date and the place of birth.</xsd:documentation></xsd:annotation>xsd:complexTypexsd:sequence<xsd:element name="BirthDate" type="xsd:date">xsd:annotationxsd:documentationThis element provides the date of birth, complying with the following format: YYYY-MM-DD.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="BirthPlace" type="dpi:BirthPlace_Type" minOccurs="0">xsd:annotationxsd:documentationThis element provides information about the place of birth. This element must be filled in at least with the city and the country of birth (either the current jurisdiction identified by 2-characters country code or a former jurisdiction identified by a name).</xsd:documentation></xsd:annotation></xsd:element></xsd:sequence></xsd:complexType></xsd:element></xsd:sequence></xsd:complexType><!-- --><!--Address Fix --><xsd:complexType name="AddressFix_Type">xsd:annotation<xsd:documentation xml:lang="en">Structure of the address for a party broken down into its logical parts, recommended for easy matching. The 'City' element is the only required subelement. All of the subelements are simple text - data type 'string'.</xsd:documentation></xsd:annotation>xsd:sequence<xsd:element name="Street" type="stf:StringMin1Max200_Type" minOccurs="0">xsd:annotationxsd:documentationThe street.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="BuildingIdentifier" type="stf:StringMin1Max200_Type" minOccurs="0">xsd:annotationxsd:documentationThe identifier of the building on the street, typically a number.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="SuiteIdentifier" type="stf:StringMin1Max200_Type" minOccurs="0">xsd:annotationxsd:documentationThe identifier of an office or similar part of a building.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="FloorIdentifier" type="stf:StringMin1Max200_Type" minOccurs="0">xsd:annotationxsd:documentationThe identifier of a floor within a building.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="DistrictName" type="stf:StringMin1Max200_Type" minOccurs="0">xsd:annotationxsd:documentationThe name of the district of the address.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="POB" type="stf:StringMin1Max200_Type" minOccurs="0">xsd:annotationxsd:documentationThe post office box.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="PostCode" type="stf:StringMin1Max200_Type" minOccurs="0">xsd:annotationxsd:documentationThe post code of the address, which must be provided if available.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="City" type="stf:StringMin1Max200_Type">xsd:annotationxsd:documentationThe city of the address.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="CountrySubentity" type="stf:StringMin1Max200_Type" minOccurs="0">xsd:annotationxsd:documentationA geographic area of the country larger than district or city, for example a county, a department, a Land, a canton, etc.</xsd:documentation></xsd:annotation></xsd:element></xsd:sequence></xsd:complexType><!-- --><!--The Address of a Party, given in fixed or free Form, possibly in both Forms --><xsd:complexType name="Address_Type">xsd:annotation<xsd:documentation xml:lang="en">The user has the option to enter the data about the address of a party either as one long field or to spread the data over up to eight elements or even to use both formats. If the user chooses the option to enter the data required in separate elements, the container element for this will be 'AddressFix'. If the user chooses the option to enter the data required in a less structured way in 'AddressFree' all available address details shall be presented as one string of bytes, blank or "/" (slash) or carriage return- line feed used as a delimiter between parts of the address. PLEASE NOTE that the address country code is outside both of these elements. The use of the fixed form is recommended as a rule to allow easy matching. However, the use of the free form is recommended if the sending state cannot reliably identify and distinguish the different parts of the address. The user may want to use both formats e.g. if besides separating the logical parts of the address he also wants to indicate a suitable breakdown into print-lines by delimiters in the free text form. In this case 'AddressFix' has to precede 'AddressFree'.</xsd:documentation></xsd:annotation>xsd:sequence<xsd:element name="CountryCode">xsd:annotationxsd:documentationThis data element provides the country code associated with the entity’s (or person’s) address.</xsd:documentation></xsd:annotation>xsd:simpleType<xsd:restriction base="iso:CountryCode_Type"><xsd:minLength value="1"/><xsd:maxLength value="2"/></xsd:restriction></xsd:simpleType></xsd:element>xsd:choice<xsd:element name="AddressFree" type="stf:StringMin1Max4000_Type">xsd:annotationxsd:documentationThis data element allows input of address information in free text. It should only be used in exceptional circumstances when it is impossible to provide the address in the fixed format.</xsd:documentation></xsd:annotation></xsd:element>xsd:sequence<xsd:element name="AddressFix" type="dpi:AddressFix_Type"/><xsd:element name="AddressFree" type="stf:StringMin1Max4000_Type" minOccurs="0">xsd:annotationxsd:documentationThis data element allows input of address information in free text. It should only be used in exceptional circumstances when it is impossible to provide the address in the fixed format.</xsd:documentation></xsd:annotation></xsd:element></xsd:sequence></xsd:choice></xsd:sequence><xsd:attribute name="legalAddressType" type="stf:OECDLegalAddressType_EnumType" use="optional">xsd:annotationxsd:documentationThis is a datatype for an attribute to an address. It serves to indicate the legal character of that address (residential, business etc.).The possible values are:The address of the Reportable Platform Operator must represent the “Registered Office Address” (OECD304).</xsd:documentation></xsd:annotation></xsd:attribute></xsd:complexType><!-- --><!--The place of birth --><xsd:complexType name="BirthPlace_Type">xsd:annotationxsd:documentationThis element provides information about the place of birth. This element must be filled in at least with the city and the country of birth (either the current jurisdiction identified by 2-characters country code or a former jurisdiction identified by a name).</xsd:documentation></xsd:annotation>xsd:sequence<xsd:element name="City" type="stf:StringMin1Max200_Type">xsd:annotationxsd:documentationThe city of birth.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="CitySubentity" type="stf:StringMin1Max200_Type" minOccurs="0">xsd:annotationxsd:documentationThe city subentity of birth.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="CountryInfo">xsd:complexTypexsd:choice<xsd:element name="CountryCode" type="iso:CountryCode_Type">xsd:annotationxsd:documentationThe current jurisdiction of birth.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="FormerCountryName" type="stf:StringMin1Max200_Type">xsd:annotationxsd:documentationThe former jurisdiction of birth. The Former Country Name element should be used in case the person was born in a country that has since ceased to exist.</xsd:documentation></xsd:annotation></xsd:element></xsd:choice></xsd:complexType></xsd:element></xsd:sequence></xsd:complexType><!-- --><!--General Type for Monetary Amounts --><xsd:complexType name="MonAmnt_Type">xsd:annotation<xsd:documentation xml:lang="en">This data type is to be used whenever monetary amounts are to be communicated. Such amounts shall be given in full units, i.e. without decimals. The code for the currency in which the value is expressed has to be taken from the ISO codelist 4217 and added in attribute currCode.</xsd:documentation></xsd:annotation>xsd:simpleContent<xsd:extension base="xsd:integer"><xsd:attribute name="currCode" type="iso:currCode_Type" use="required"/></xsd:extension></xsd:simpleContent></xsd:complexType><!-- --><!--Organisation name --><xsd:complexType name="NameOrganisation_Type">xsd:annotation<xsd:documentation xml:lang="en">Name of organisation</xsd:documentation></xsd:annotation>xsd:simpleContent<xsd:extension base="stf:StringMin1Max200_Type"/></xsd:simpleContent></xsd:complexType><!-- --><!--Organisation name (Reportable Seller)--><xsd:complexType name="NameReportableSeller_Type">xsd:annotation<xsd:documentation xml:lang="en">Name of Seller</xsd:documentation></xsd:annotation>xsd:simpleContent<xsd:extension base="stf:StringMin1Max200_Type"/></xsd:simpleContent></xsd:complexType><!-- --><!--TIN --><xsd:complexType name="TIN_Type">xsd:annotation<xsd:documentation xml:lang="en">This is the identification number/identification code for the party in question. As the identifier may be not strictly numeric, it is just defined as a string of characters. Attribute 'issuedBy' is required to designate the issuer of the identifier. </xsd:documentation></xsd:annotation>xsd:simpleContent<xsd:extension base="stf:StringMin0Max200_Type"><xsd:attribute name="issuedBy" type="iso:CountryCode_Type" use="optional">xsd:annotation<xsd:documentation xml:lang="en">Country code of issuing country, indicating country of Residence (to taxes and other).It should always be provided, unless the TIN element is flagged as “unknown”.</xsd:documentation></xsd:annotation></xsd:attribute><xsd:attribute name="unknown" type="xsd:boolean" use="optional">xsd:annotation<xsd:documentation xml:lang="en">This attribute must be provided if the TIN is not available or inexistent. Any value provided for a TIN flagged as unknown will be discarded.</xsd:documentation></xsd:annotation></xsd:attribute></xsd:extension></xsd:simpleContent></xsd:complexType><!-- --><!--Message specification: Data identifying and describing the message as a whole--><xsd:complexType name="MessageSpec_Type">xsd:annotation<xsd:documentation xml:lang="en">Information in the message header identifies the Tax Administration that is sending the message. It specifies when the message was created, what period (normally a year) the report is for, and the nature of the report (original, corrected, supplemental, etc).</xsd:documentation></xsd:annotation>xsd:sequence<xsd:element name="SendingEntityIN" type="stf:StringMin1Max200_Type" minOccurs="0">xsd:annotationxsd:documentationAlthough not used for exchanges between Competent Authorities under the DPI MCAA and [EU DIR2021/514], for domestic reporting, this data element can be used in case the schema is mandated for domestic reporting by Reporting Platform Operators to their tax administration. In such instances, it identifies the Reporting Platform Operator sending the message through a domestically-defined identification number.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="TransmittingCountry" type="iso:CountryCode_Type">xsd:annotationxsd:documentationThis data element identifies the jurisdiction of the Competent Authority transmitting the DPI message.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="ReceivingCountry" type="iso:CountryCode_Type">xsd:annotationxsd:documentationThis data element identifies the jurisdiction of the Competent Authority receiving the DPI message.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="MessageType" type="dpi:MessageType_EnumType">xsd:annotationxsd:documentationThis data element specifies the type of message being sent. The only allowable entry for messages exchanged under the OECD Model Rules and [EU Specific] [EU DIR2021/514] in this field is “DPI”.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="Warning" type="stf:StringMin1Max4000_Type" minOccurs="0">xsd:annotation<xsd:documentation xml:lang="en">Free text expressing the restrictions for use of the information this message contains and the legal framework under which it is given.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="Contact" type="stf:StringMin1Max4000_Type" minOccurs="0">xsd:annotation<xsd:documentation xml:lang="en">All necessary contact information about persons responsible for and involved in the processing of the data transmitted in this message, both legally and technically. Free text as this is not intended for automatic processing.In international exchanges, this data element contains the contact details of the sending competent authority.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="MessageRefId" type="stf:StringMin1Max170_Type">xsd:annotation<xsd:documentation xml:lang="en">Sender's unique identifier for this message.The Message RefID must start with the country code of the sending jurisdiction, then the year of the reportable period, then the receiving country code before a unique identifier.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="MessageTypeIndic" type="dpi:DPIMessageTypeIndic_EnumType">xsd:annotationxsd:documentationThis data element specifies the type of information that is sent, i.e. whether it is new information or whether the message seeks to correct or delete previously sent information.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="ReportingPeriod" type="xsd:date">xsd:annotation<xsd:documentation xml:lang="en">The reporting year for which information is transmitted in documents of the current message. This is in yyyy-MM-DD format, on the basis of the calendar year in which the relevant Reportable Period under the OECD Model Rules or [EU Specific] [EU DIR2021/514] ended.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="Timestamp" type="xsd:dateTime">xsd:annotationxsd:documentationThis data element identifies the date and time when the message was compiled. It is anticipated that this element will be automatically populated by the host system. The format for use is yyyy-MM-DD’T’hh:mm:ss.nnn. Fractions of seconds may be used (in such a case the milli-seconds will be provided on 3 digits, see “.nnn” in the format above). </xsd:documentation></xsd:annotation></xsd:element></xsd:sequence></xsd:complexType><!-- --><!--Organisation Identification Number --><xsd:complexType name="OrganisationIN_Type">xsd:annotation<xsd:documentation xml:lang="en">This is the identification number/identification code for the Entity in question. As the identifier may be not strictly numeric, it is just defined as a string of characters. Attribute 'issuedBy' is required to designate the issuer of the identifier. Attribute 'INType' defines the type of identification number. </xsd:documentation></xsd:annotation>xsd:simpleContent<xsd:extension base="stf:StringMin1Max200_Type"><xsd:attribute name="issuedBy" type="iso:CountryCode_Type" use="optional">xsd:annotation<xsd:documentation xml:lang="en">Country code of issuing country, indicating country of Residence (to taxes and other)</xsd:documentation></xsd:annotation></xsd:attribute><xsd:attribute name="INType" type="dpi:INType_EnumType" use="required">xsd:annotation<xsd:documentation xml:lang="en">This attribute defines the type of identification number being sent among the following:</xsd:documentation></xsd:annotation></xsd:attribute></xsd:extension></xsd:simpleContent></xsd:complexType><!-- --><!--Collection of all Data describing an organisationy as party--><xsd:complexType name="OrganisationParty_Type">xsd:annotation<xsd:documentation xml:lang="en">This container brings together all data about an organisation as a party. Name and address are required components and each can be present more than once to enable as complete a description as possible. Whenever possible one or more identifiers (TIN etc) should be added as well as a residence country code. Additional data that describes and identifies the party can be given . The code for the legal type according to the OECD codelist must be added. The structures of all of the subelements are defined elsewhere in this schema.</xsd:documentation></xsd:annotation>xsd:sequence<xsd:element name="ResCountryCode" minOccurs="0" maxOccurs="unbounded">xsd:annotationxsd:documentationThis repeatable data element describes the residence country code(s) of the entity.In case of an Entity Seller this should always be present and should correspond to the jurisdiction of residence identified on the basis of the due diligence requirements of the OECD Model Rules or [EU Specific] [EU DIR2021/514]. Specifically, under the OECD Model Rules, the residence country code of an Entity Seller should correspond to the jurisdiction in which its registered office is located.In case of a Reporting Platform Operator, the residence country code should correspond to the jurisdiction where the Reporting Platform Operator is resident for tax purposes or, where it does not have a residence for tax purposes, either the jurisdiction it is incorporated under or the jurisdiction that it has its place of management (including effective management) in, [EU Specific] or the Member State where it has a permanent establishment in.[EU Specific]: Reporting Platform Operator: This element is optional.</xsd:documentation></xsd:annotation>xsd:simpleType<xsd:restriction base="iso:CountryCode_Type"/></xsd:simpleType></xsd:element><xsd:element name="TIN" type="dpi:TIN_Type" maxOccurs="unbounded">xsd:annotationxsd:documentationThis repeatable data element provides the tax identification number (TIN) used by the tax administration of the jurisdiction of residence of the entity. In case the entity does not have a TIN, or the TIN is not known to the sending Competent Authority, the value “NOTIN” should be entered [OECD Specific] and the Unknown attribute (see below) must be set to “true”. Furthermore, in case more than one TIN are provided, any provided element cannot be flagged as “unknown”.[EU Specific]: This element must be present for both Reporting Platform Operator and Entity Seller.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="IN" type="dpi:OrganisationIN_Type" minOccurs="0" maxOccurs="unbounded">xsd:annotation<xsd:documentation xml:lang="en">This data element can be provided (and repeated) if there are other INs available, such as a company registration number or an Entity Identification Number (EIN).[EU Specific]:</xsd:annotation></xsd:element><xsd:element name="VAT" type="stf:StringMin1Max200_Type" minOccurs="0">xsd:annotation<xsd:documentation xml:lang="en">This data element can be provided when a VAT Identification number is available.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="Name" type="dpi:NameOrganisation_Type" maxOccurs="unbounded">xsd:annotationxsd:documentationThis element should contain the legal name of the entity, including the domestic designation for the legal form, as indicated in its articles of incorporation or any similar document.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="PlatformBusinessName" type="stf:StringMin1Max200_Type" minOccurs="0" maxOccurs="unbounded">xsd:annotationxsd:documentationThe repeatable Platform Business Name element identifies the business name(s) of the other Reporting Platform(s) in respect of which the Reporting Platform Operator is reporting.This element must not be used for the Entity Sellers.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="Address" type="dpi:Address_Type" maxOccurs="unbounded">xsd:annotationxsd:documentationThis data element should contain the address of the entity, including the country code of the address as well as the type of the address, indicating the legal character of that address.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="Nexus" type="dpi:Nexus_EnumType" minOccurs="0">xsd:annotationxsd:documentation[EU Specific] This data element provides the reason for which the information will be reported to the competent authority of the EU Member State.This data element must not be used for Entity Seller.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="AssumedReporting" type="xsd:boolean" minOccurs="0">xsd:annotationxsd:documentationThe Assumed Reporting element identifies whether the Reporting Platform Operator is not reporting information on Reportable Sellers, because another Reporting Platform Operator has assumed the reporting.When “AssumedReporting” is set to “true”, it means that another Reporting Platform Operator reported for the Reporting Platform Operator. Otherwise, this element must be set to “false”.This element is mandatory for Reporting Platform Operator and must not be provided for an Entity Seller.By way of an example, Platform Z is operated by two Platform Operators: Platform Operator 1 (resident in jurisdiction 1) and Platform Operator 2 (resident in jurisdiction 2). In satisfying the reporting requirements, Platform Operator 1 has obtained assurances from Platform Operator 2 that it will fulfil the reporting obligations with respect to all of the Reportable Sellers of Platform Operator 1 in jurisdiction 2.Platform Operator 1 will therefore provide its identification information and set the AssumedReporting element to “true” to notify its jurisdiction residence (jurisdiction 1) that it has relied on another Platform Operator to fulfil the reporting requirements. Platform Operator 1 will also use the AssumingPlatformOperator element (discussed further below) to report to its jurisdiction (jurisdiction 1) identification information on Platform Operator 2, assuming the reporting obligation in the name of Platform Operator 1. Platform Operator 1 will not provide ReportableSeller element.At the same time, Platform Operator 2 will use the AssumedPlatformOperator element (discussed further below) to report to its jurisdiction of residence (jurisdiction 2) identification information on Platform Operator 1, for which it has assumed reporting obligations, and complete the Platform Operator element for itself.[EU Specific] This element is optional for the purposes of [EU DIR2021/514].</xsd:documentation></xsd:annotation></xsd:element></xsd:sequence></xsd:complexType><!-- --><!--Correctable Platform Operator_Type--><xsd:complexType name="CorrectablePlatformOperator_Type">xsd:annotationxsd:documentationThis correctable extends the information about the Reporting Platform Operator by considering the DocSpec element used to identify the particular report within the DPI message being transmitted.</xsd:documentation></xsd:annotation>xsd:complexContent<xsd:extension base="dpi:OrganisationParty_Type">xsd:sequence<xsd:element name="DocSpec" type="stf:DocSpec_Type">xsd:annotationxsd:documentationDocSpec identifies the particular report within the DPI message being transmitted. It permits the identification of reports requiring correction.</xsd:documentation></xsd:annotation></xsd:element></xsd:sequence></xsd:extension></xsd:complexContent></xsd:complexType><!-- --><!--Correctable Reportable Seller--><xsd:complexType name="CorrectableReportableSeller_Type">xsd:annotationxsd:documentationThis correctable extends the information about the Reportable Seller by considering the DocSpec element used to identify the particular report within the DPI message being transmitted.</xsd:documentation></xsd:annotation>xsd:complexContent<xsd:extension base="dpi:ReportableSeller_Type">xsd:sequence<xsd:element name="DocSpec" type="stf:DocSpec_Type">xsd:annotationxsd:documentationDocSpec identifies the particular report within the DPI message being transmitted. It permits the identification of reports requiring correction.</xsd:documentation></xsd:annotation></xsd:element></xsd:sequence></xsd:extension></xsd:complexContent></xsd:complexType><!-- --><!--Additional Info --><xsd:complexType name="CorrectableAdditionalInfo_Type">xsd:sequence<xsd:element name="DocSpec" type="stf:DocSpec_Type"/><xsd:element name="OtherInfo" type="stf:StringMin1Max4000WithLang_Type" maxOccurs="unbounded">xsd:annotationxsd:documentationPlease include any further brief information or explanation you consider necessary or that would facilitate the understanding of the compulsory information provided in the country-by-country report. </xsd:documentation></xsd:annotation></xsd:element><xsd:element name="ResCountryCode" type="iso:CountryCode_Type" minOccurs="0" maxOccurs="unbounded"/><!-- <xsd:element name="SummaryRef" type="dpi:DPISummaryListElementsType_EnumType" minOccurs="0" maxOccurs="unbounded"/> --></xsd:sequence></xsd:complexType><!-- --><!--Duplicate of Account Holder Type (from CRS)--><xsd:complexType name="AccountHolder_Type">xsd:sequencexsd:choice<xsd:element name="Individual" type="dpi:NameReportableSeller_Type"/>xsd:sequence<xsd:element name="Organisation" type="dpi:OrganisationParty_Type"/><xsd:element name="AcctHolderType"/></xsd:sequence></xsd:choice></xsd:sequence></xsd:complexType><!-- --><!--Financial Identifer for Identity--><xsd:complexType name="FinancialIdentifier_Type">xsd:annotation<xsd:documentation xml:lang="en">The Financial Identifier is an optional (mandatory) element that reflects the Financial Account Identifier which, under the OECD Model Rules or [EU Specific] [EU DIR2021/514], is the unique identifying number or reference available to the Reporting Platform Operator of the bank account or other payment account to which the Consideration is paid or credited. Under subparagraphs B(2)(c) and B(3)(c) of Section III of the OECD Model Rules or [EU Specific] subparagraphs B(2)(b) and B(3)(b) of Section III of [EU DIR2021/514], the Financial Identifier must be reported and exchanged provided that it is available to the Reporting Platform Operator and that the jurisdiction of the Reportable Seller’s residence has indicated that it wishes to receive such Financial Identifiers for taxpayer matching purposes.</xsd:documentation></xsd:annotation>xsd:sequence<xsd:element name="Identifier" type="dpi:Identifier_Type">xsd:annotation<xsd:documentation xml:lang="en">Entity Identification Number, which contains the Financial Account Identifier pertaining to the Reportable Seller should be reflected. Financial Account Identifiers can include the IBAN number, sort code and account number and any other payment account identifier that the Reporting Platform Operator used for transferring the Consideration in respect to a Reportable Seller.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="AccountHolderName" type="stf:StringMin1Max200_Type" minOccurs="0">xsd:annotationxsd:documentationThe Account Holder Name field is an optional (mandatory) element which, reflecting subparagraphs B(2)(d) and B(3)(d) of Section III of the OECD Model Rules or [EU Specific] subparagraphs B(2)(c) and B(3)(c) of Section III of [EU DIR2021/514], contains the name of the holder of the financial account to which the Consideration is paid or credited, where different from the name of the Reportable Seller and to the extent available to the Reporting Platform Operator.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="OtherInfo" type="stf:StringMin1Max400_Type" minOccurs="0">xsd:annotationxsd:documentationReflecting subparagraphs B(2)(d) and B(3)(d) of Section III of the OECD Model Rules or [EU Specific] subparagraphs B(2)(c) and B(3)(c) of Section III of [EU DIR2021/514], the OtherInfo field contains any other identifying information available to the Reporting Platform Operator with respect to that account holder.</xsd:documentation></xsd:annotation></xsd:element></xsd:sequence></xsd:complexType><!-- --><!--Identifer for Financial Identifier--><xsd:complexType name="Identifier_Type">xsd:annotation<xsd:documentation xml:lang="en">The Identifier field is a required element which contains the Financial Account Identifier pertaining to the Reportable Seller should be reflected. Financial Account Identifiers can include the IBAN number, sort code and account number and any other payment account identifier that the Reporting Platform Operator used for transferring the Consideration in respect to a Reportable Seller.</xsd:documentation></xsd:annotation>xsd:simpleContent<xsd:extension base="stf:StringMin1Max200_Type"><xsd:attribute name="AccountNumberType" type="stf:StringMin1Max200_Type">xsd:annotation<xsd:documentation xml:lang="en">This attribute describes the type of account number being sent.</xsd:documentation></xsd:annotation></xsd:attribute></xsd:extension></xsd:simpleContent></xsd:complexType><!-- --><!--OtherActivities (Complex)--><xsd:complexType name="OtherActivities_Type">xsd:sequence<xsd:element name="Consideration" type="dpi:ConsiderationType">xsd:annotationxsd:documentationThe Consideration element contains information on the Consideration received by a Reportable Seller in relation to the Relevant Activities provided. It is further split into four elements, representing the quarters during which the Consideration was paid or credited to a Reportable Seller. In this respect, Consideration is considered to be paid or credited to a Reportable Seller when it is paid or credited to an account specified by the Reportable Seller (as stated in paragraph 32 of the Commentary to Section I of the OECD Model Rules).</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="NumberOfActivities" type="dpi:NumberOfActivities_Type">xsd:annotationxsd:documentationThe Number of Activities element specified the number of Relevant Activities that a Reportable Seller has provided. It is further split into four elements. These elements represent the four quarters in respect of which reporting of the number of Relevant Activities in respect of which Consideration was paid or credited to the Reportable Seller is required. As such, that the numbers of activities are reported on the basis of the date of payment or credit of the Consideration.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="Fees" type="dpi:FeesType">xsd:annotationxsd:documentationThe Fees element is further split into four elements, representing the quarters in respect of which reporting takes place. </xsd:documentation></xsd:annotation></xsd:element><xsd:element name="Taxes" type="dpi:TaxesType">xsd:annotationxsd:documentationThe Taxes element is further split into four elements, representing the quarters in respect of which reporting takes place. </xsd:documentation></xsd:annotation></xsd:element></xsd:sequence></xsd:complexType><!-- --><!--Number of Activities (Complex)--><xsd:complexType name="NumberOfActivities_Type">xsd:annotationxsd:documentationThe Number of Services element is further split into four elements, representing the quarters in respect of which reporting takes place. </xsd:documentation></xsd:annotation>xsd:sequence<xsd:element name="NumbQ1" type="xsd:integer"/><xsd:element name="NumbQ2" type="xsd:integer"/><xsd:element name="NumbQ3" type="xsd:integer"/><xsd:element name="NumbQ4" type="xsd:integer"/></xsd:sequence></xsd:complexType><!-- --><!--Taxes Type (Complex)--><xsd:complexType name="TaxesType">xsd:annotationxsd:documentationThe Taxes element is further split into four elements, representing the quarters in respect of which reporting takes place.Each quarter element is further comprised of the MonAmnt_Type, used to communicate taxes withheld in respect of Sellers. Such amounts shall be given in full units, i.e. without decimals. The code for the currency, in which the value is expressed has to be taken from the ISO code list 4217 and added in attribute currCode.</xsd:documentation></xsd:annotation>xsd:sequence<xsd:element name="TaxQ1" type="dpi:MonAmnt_Type"/><xsd:element name="TaxQ2" type="dpi:MonAmnt_Type"/><xsd:element name="TaxQ3" type="dpi:MonAmnt_Type"/><xsd:element name="TaxQ4" type="dpi:MonAmnt_Type"/></xsd:sequence></xsd:complexType><!-- --><!--Fees Type (Complex) --><xsd:complexType name="FeesType">xsd:sequencexsd:annotationxsd:documentationThe Fees element is further split into four elements, representing the quarters in respect of which reporting takes place.Each quarter element is further comprised of the MonAmnt_Type, used to communicate the fees withheld in respect of Sellers. Such amounts shall be given in full units, i.e. without decimals. The code for the currency, in which the value is expressed has to be taken from the ISO code list 4217 and added in attribute currCode.</xsd:documentation></xsd:annotation><xsd:element name="FeesQ1" type="dpi:MonAmnt_Type"/><xsd:element name="FeesQ2" type="dpi:MonAmnt_Type"/><xsd:element name="FeesQ3" type="dpi:MonAmnt_Type"/><xsd:element name="FeesQ4" type="dpi:MonAmnt_Type"/></xsd:sequence></xsd:complexType><!-- --><!--Consideration Type (Complex) --><xsd:complexType name="ConsiderationType">xsd:sequencexsd:annotationxsd:documentationThe Consideration element is further split into four elements, representing the quarters in respect of which reporting takes place.Each quarter element is further comprised of the MonAmnt_Type, used to communicate the monetary amounts earned by Sellers. Such amounts shall be given in full units, i.e. without decimals. The code for the currency, in which the value is expressed has to be taken from the ISO code list 4217 and added in attribute currCode.</xsd:documentation></xsd:annotation><xsd:element name="ConsQ1" type="dpi:MonAmnt_Type"/><xsd:element name="ConsQ2" type="dpi:MonAmnt_Type"/><xsd:element name="ConsQ3" type="dpi:MonAmnt_Type"/><xsd:element name="ConsQ4" type="dpi:MonAmnt_Type"/></xsd:sequence></xsd:complexType><!-- --><!--Property Listing Type (Complex) --><xsd:complexType name="PropertyListingType">xsd:sequence<xsd:element name="Address" type="dpi:Address_Type">xsd:annotationxsd:documentationThe Address element is further comprised of the elements as described above under the Address Type.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="LandRegistrationNumber" type="stf:StringMin1Max200_Type" minOccurs="0">xsd:annotationxsd:documentationThe Land Registration Number element contains the land registration number, which under subparagraph B(3)(f) of Section III of the OECD Model Rules or [EU Specific] subparagraph B(3)(e) of Section III of [EU DIR2021/514], is reportable if available to the Reporting Platform Operator. For these purposes, the land registration number includes functional equivalents, such as a cadastral number.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="Consideration" type="dpi:ConsiderationType">xsd:annotationxsd:documentationThe Consideration element contains information on the Consideration received by a Reportable Seller in relation to the Relevant Activities provided. It is further split into four elements, representing the quarters during which the Consideration was paid or credited to a Reportable Seller. In this respect, Consideration is considered to be paid or credited to a Reportable Seller when it is paid or credited to an account specified by the Reportable Seller (as stated in paragraph 32 of the Commentary to Section I of the OECD Model Rules).For Relevant Activities involving the rental of immovable property, the Consideration information must be provided separately with respect to each Property Listing.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="NumberOfActivities" type="dpi:NumberOfActivities_Type">xsd:annotationxsd:documentationThe Number of Activities element specified the number of Relevant Activities that a Reportable Seller has provided. It is further split into four elements. These elements represent the four quarters in respect of which reporting of the number of Relevant Activities in respect of which Consideration was paid or credited to the Reportable Seller is required.For Relevant Activities involving the rental of immovable property, the number of activities must be provided separately with respect to each Property Listing.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="Fees" type="dpi:FeesType">xsd:annotationxsd:documentationThe Fees element specified the fees and commissions that a Reporting Platform Operator has withheld in respect of a Reportable Seller. It is split into four elements, representing the quarters in respect of which the reporting of fees or commissions withheld or charged by the Reporting Platform Operator is required under subparagraphs B(2)(g) and B(3)(h) of Section III of the OECD Model Rules or [EU Specific] subparagraphs B(2)(f) and B(3)(g) of Section III of [EU DIR2021/514]. </xsd:documentation></xsd:annotation></xsd:element><xsd:element name="Taxes" type="dpi:TaxesType">xsd:annotationxsd:documentationThe Taxes element specifies the taxes that a Reporting Platform Operator has withheld in respect of a Reportable Seller. It is further split into four elements, representing the quarters in respect of which reporting of taxes withheld by the Reporting Platform Operator is required under subparagraphs B(2)(g) and B(3)(h) of Section III of the OECD Model Rules or [EU Specific] subparagraphs B(2)(f) and B(3)(g) of Section III of [EU DIR2021/514].</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="PropertyType" type="dpi:DPIPropertyType_EnumType" minOccurs="0">xsd:annotationxsd:documentationThe Property Type element specifies the type of property rented. DPI901 to DPI910.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="OtherPropertyType" type="stf:StringMin1Max200_Type" minOccurs="0">xsd:annotationxsd:documentationThis element describes the type of property in case “DPI910” is selected as Property Type. This element cannot be used in case another Property Type is selected.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="RentedDays" minOccurs="0">xsd:annotationxsd:documentationThe Rented Days element contains the number of days that the Property Listing was rented during the Reportable Period.4 numbers max. Set the type as simple</xsd:documentation></xsd:annotation>xsd:simpleType<xsd:restriction base="xsd:integer"><xsd:totalDigits value="4"/><xsd:minInclusive value="1"/></xsd:restriction></xsd:simpleType></xsd:element></xsd:sequence></xsd:complexType><!-- --><!--GVS Type (Complex) --><xsd:complexType name="GVSType">xsd:annotationxsd:documentationThe GVS element reflects the Government Verification Service (GVS) due diligence procedures and is composed of the Name GVS, Jurisdiction GVS, Reference GVS and Other TIN GVS elements, which contain the information items subject to reporting (and exchange) in respect of a Reportable Seller that has been identified on the basis of a Government Verification Service, as well as the Financial Identifier element.[EU Specific] At the time of publication, the collection and exchange of GVS information is not a legal requirement under [EU DIR2021/514].</xsd:documentation></xsd:annotation>xsd:sequence<xsd:element name="NameGVS" type="stf:StringMin1Max200_Type">xsd:annotationxsd:documentationThe Name GVS element contains the legal name of the Reportable Seller.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="JurisdictionGVS">xsd:annotationxsd:documentationThe Jurisdiction GVS element identifies the jurisdiction whose Government Verification Service was relied upon by the Reporting Platform Operator in respect of the Reportable Seller.It uses the 2-character alphabetic country code and country name list based on the ISO 3166-1 Alpha 2 standard.</xsd:documentation></xsd:annotation>xsd:simpleType<xsd:restriction base="iso:CountryCode_Type"/></xsd:simpleType></xsd:element><xsd:element name="ReferenceGVS" type="stf:StringMin1Max200_Type">xsd:annotationxsd:documentationThe Reference GVS element contains the unique reference number or code provided by the jurisdiction whose GVS was used, allowing that jurisdiction to match the Reportable Seller to a taxpayer within its database.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="OtherTINGVS" type="stf:StringMin1Max200_Type" minOccurs="0">xsd:annotationxsd:documentationReflecting subparagraph B(2)(b) and B(3)(b) of Section III of the OECD Model Rules, the Other TIN GVS element contains any TIN available to the Reporting Platform Operator, including the jurisdiction of issuance.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="FinancialIdentifier" type="dpi:FinancialIdentifier_Type" minOccurs="0">xsd:annotationxsd:documentationThe Financial Identifier is an optional (mandatory) element that reflects the Financial Account Identifier which is the unique identifying number or reference available to the Reporting Platform Operator of the bank account or other payment account to which the Consideration is paid or credited.</xsd:documentation></xsd:annotation></xsd:element></xsd:sequence></xsd:complexType><!-- --><!-- Reportable Seller (Complex)--><xsd:complexType name="ReportableSeller_Type">xsd:sequence<xsd:element name="Identity">xsd:annotationxsd:documentationThe Identity element is further comprised of the EntitySeller and IndividualSeller elements.</xsd:documentation></xsd:annotation>xsd:complexTypexsd:choice<xsd:element name="EntitySeller">xsd:annotationxsd:documentationThe Entity Seller element is further comprised of the Standard and GVS elements.</xsd:documentation></xsd:annotation>xsd:complexTypexsd:choice<xsd:element name="Standard">xsd:annotationxsd:documentationThe Standard element reflects the standard due diligence procedures and is further comprised of the EntSellerID (that follows the OrganisationParty Type) and FinancialIdentifier elements. Platform Operators by default would use the standard due diligence procedures, but can also rely on the GVS procedure where it has been made available by the Reportable Jurisdiction .The Standard element should be completed in case the Reporting Platform Operator has relied on the standard due diligence procedures of the OECD Model Rules or [EU Specific] [EU DIR2021/514] to identify and document the Entity Seller.</xsd:documentation></xsd:annotation>xsd:complexTypexsd:sequence<xsd:element name="EntSellerID" type="dpi:OrganisationParty_Type">xsd:annotationxsd:documentationThe EntSellerID element identifies the Entity Seller and follows the OrganisationParty_Type.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="FinancialIdentifier" type="dpi:FinancialIdentifier_Type" minOccurs="0" maxOccurs="unbounded">xsd:annotationxsd:documentationThe Financial Identifier is an optional (mandatory) element that reflects the Financial Account Identifier which, under the OECD Model Rules or [EU Specific] [EU DIR2021/514], is the unique identifying number or reference available to the Reporting Platform Operator of the bank account or other payment account to which the Consideration is paid or credited. Under subparagraphs B(2)(c) and B(3)(c) of Section III of the OECD Model Rules or [EU Specific] subparagraphs B(2)(b) and B(3)(b) of Section III of [EU DIR2021/514], the Financial Identifier must be reported and exchanged provided that it is available to the Reporting Platform Operator and that the jurisdiction of the Reportable Seller’s residence has indicated that it wishes to receive such Financial Identifiers for taxpayer matching purposes.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="PermanentEstablishments" type="dpi:PermanentEstablishments_Type" minOccurs="0">xsd:annotationxsd:documentation[EU Specific] This data element provides information on any permanent establishment through which Relevant Activities are carried out by the Entity Seller in the Union, indicating each respective EU Member State where such a permanent establishment is located.</xsd:documentation></xsd:annotation></xsd:element></xsd:sequence></xsd:complexType></xsd:element><xsd:element name="GVS" type="dpi:GVSType">xsd:annotationxsd:documentationThe GVS element should be completed in case the Reporting Platform Operator has relied on an approved Government Verification Service in order to identify and document the Entity Seller.</xsd:documentation></xsd:annotation></xsd:element></xsd:choice></xsd:complexType></xsd:element><xsd:element name="IndividualSeller">xsd:complexTypexsd:choice<xsd:element name="Standard">xsd:annotationxsd:documentationThe Standard element reflects the standard due diligence procedures and is further comprised of the IndSellerID element (which follows the PersonParty Type) and the Financial Identifier element. Platform Operators by default would use the standard due diligence procedures, but can also rely on the GVS procedure where it has been made available by the Reportable Jurisdiction .The PersonParty_Type, as enumerated in Section III of the OECD Model Rules or [EU Specific] [EU DIR2021/514], defines the information to be included in relation to an individual where the standard due diligence procedures are followed.</xsd:documentation></xsd:annotation>xsd:complexTypexsd:sequence<xsd:element name="IndSellerID" type="dpi:PersonParty_Type">xsd:annotationxsd:documentationThe IndSellerID element identifies the individual Seller and follows the PersonParty_Type</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="FinancialIdentifier" type="dpi:FinancialIdentifier_Type" minOccurs="0" maxOccurs="unbounded">xsd:annotationxsd:documentationThe Financial Identifier is an optional (mandatory) and repeatable element that reflects the Financial Account Identifier which, under the OECD Model Rules or [EU Specific] [EU DIR2021/514], is the unique identifying number or reference available to the Reporting Platform Operator of the bank account or other payment account to which the Consideration is paid or credited. Under subparagraphs B(2)(c) and B(3)(c) of Section III of the OECD Model Rules or [EU Specific] subparagraphs B(2)(b) and B(3)(b) of Section III of [EU DIR2021/514], the Financial Identifier must be reported and exchanged provided that it is available to the Reporting Platform Operator and that the jurisdiction of the Reportable Seller’s residence has indicated that it wishes to receive such Financial Identifiers for taxpayer matching purposes.</xsd:documentation></xsd:annotation></xsd:element></xsd:sequence></xsd:complexType></xsd:element><xsd:element name="GVS" type="dpi:GVSType">xsd:annotationxsd:documentationThe GVS element should be completed in case the Reporting Platform Operator has relied on an approved Government Verification Service in order to identify and document the Individual Seller.</xsd:documentation></xsd:annotation></xsd:element></xsd:choice></xsd:complexType></xsd:element></xsd:choice></xsd:complexType></xsd:element><xsd:element name="RelevantActivities">xsd:annotationxsd:documentationThe Relevant Activities element includes information on the Relevant Activities provided by Reportable Sellers and the Consideration derived therefrom. The element is comprised of the Immovable Property, Personal Services, sale of Goods and Transportation Rental elements, reflecting the nature of the activities provided by the Reportable Seller. Under the OECD Model Rules and [EU DIR2021/514], information in respect of the Immovable Property and Personal Services elements must be provided. Under the OECD Extended Scope and [EU DIR2021/514], information in respect of the sale of Goods and Transportation Rental elements must also be provided.</xsd:documentation></xsd:annotation>xsd:complexTypexsd:sequence<xsd:element name="ImmovableProperty" minOccurs="0">xsd:annotationxsd:documentationThe Immovable Property element contains information on Relevant Activities provided by a Reportable Seller in relation to the rental of immovable property. It comprises the repeatable Property Listing element.</xsd:documentation></xsd:annotation>xsd:complexTypexsd:sequence<xsd:element name="PropertyListing" type="dpi:PropertyListingType" maxOccurs="unbounded">xsd:annotationxsd:documentationThe Property Listing element is comprised of the Address, Land Registration Number, Consideration, Number of Activities, Fees, Taxes, Property Type and Rented days elements.</xsd:documentation></xsd:annotation></xsd:element></xsd:sequence></xsd:complexType></xsd:element><xsd:element name="PersonalServices" type="dpi:OtherActivities_Type" minOccurs="0">xsd:annotationxsd:documentationThe Personal Services element contains information on Relevant Activities involving time- or task-based work performed by one or more individuals, acting either independently or on behalf of an Entity, and which is carried out at the request of a user, either online or physically offline after having been facilitated via Platform.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="SaleOfGoods" type="dpi:OtherActivities_Type" minOccurs="0">xsd:annotationxsd:documentationThe sale of Goods element specifies the Relevant Activities provided by a Reportable Seller with respect to sale of goods.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="TransportationRental" type="dpi:OtherActivities_Type" minOccurs="0">xsd:annotationxsd:documentationThe Transportation Rental element specifies the Relevant Activities provided by a Reportable Seller with respect to the rental of any mode of transport.</xsd:documentation></xsd:annotation></xsd:element></xsd:sequence></xsd:complexType></xsd:element></xsd:sequence></xsd:complexType><!-- --><!-- Permanent Establishments (Complex)--><xsd:complexType name="PermanentEstablishments_Type">xsd:sequencexsd:annotationxsd:documentationThe repeatable Permanent Establishment element identifies an EU Member State where a permanent establishment through which Relevant Activities are carried out by the Entity Seller in the Union is located.</xsd:documentation></xsd:annotation><xsd:element name="PermanentEstablishment" type="iso:MSCountryCode_Type" maxOccurs="unbounded"/></xsd:sequence></xsd:complexType><!-- --><!-- Other Platform Operators (Complex)--><xsd:complexType name="OtherPlatformOperators_Type">xsd:choicexsd:sequence<xsd:element name="AssumingPlatformOperator" type="dpi:CorrectableOtherRPO_Type">xsd:annotationxsd:documentationThis element provides information about the Platform Operator assuming the reporting in the name of the Reporting Platform Operator, as identified in the Platform Operator element.</xsd:documentation></xsd:annotation></xsd:element></xsd:sequence>xsd:sequence<xsd:element name="AssumedPlatformOperator" type="dpi:CorrectableOtherRPO_Type" maxOccurs="unbounded">xsd:annotationxsd:documentationThis repeatable element provides information about each Platform Operator for which the Reporting Platform Operator, as identified in the Platform Operator element, assumes the reporting.</xsd:documentation></xsd:annotation></xsd:element></xsd:sequence></xsd:choice></xsd:complexType><xsd:complexType name="OtherRPO_Type">xsd:sequencexsd:annotationxsd:documentationThis element provides information about the assuming or assumed Platform Operator.</xsd:documentation></xsd:annotation><xsd:element name="ResCountryCode" type="iso:CountryCode_Type" minOccurs="0" maxOccurs="unbounded">xsd:annotationxsd:documentationThis repeatable data element describes the residence country code(s) of the Platform Operator assuming the reporting or the residence country code(s) of each Platform Operator for which the Reporting Platform Operator assumes the reporting. As with the residence country code(s) of the Reporting Platform Operator, the residence country code of this Platform Operator should correspond to the jurisdiction where the Platform Operator is resident for tax purposes or, where it does not have a residence for tax purposes, either the jurisdiction it is incorporated under or the jurisdiction that it has its place of management (including effective management) in, [EU Specific] or the Member State where it has a permanent establishment in.[EU Specific] This element is optional for the purposes of [EU DIR2021/514].</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="TIN" type="dpi:TIN_Type" maxOccurs="unbounded">xsd:annotationxsd:documentationThis data element provides the tax identification number (TIN) used by the tax administration of the jurisdiction of residence of the entity. In case the entity does not have a TIN, or the TIN is not known to the sending Competent Authority, the Unknown attribute (see below) must be set to “true”. Furthermore, in case more than one TIN are provided, any provided element cannot be flagged as “unknown”.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="Name" type="dpi:NameOrganisation_Type">xsd:annotationxsd:documentationThis element should contain the legal name of the entity, including the domestic designation for the legal form, as indicated in its articles of incorporation or any similar document.</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="Address" type="dpi:Address_Type">xsd:annotationxsd:documentationThis data element should contain the address of the entity, including the country code of the address as well as the type of the address, indicating the legal character of that address.</xsd:documentation></xsd:annotation></xsd:element></xsd:sequence></xsd:complexType><!-- --><!-- Correctable Other Platform Operator (Complex)--><xsd:complexType name="CorrectableOtherRPO_Type">xsd:complexContent<xsd:extension base="dpi:OtherRPO_Type">xsd:sequence<xsd:element name="DocSpec" type="stf:DocSpec_Type">xsd:annotationxsd:documentationDocSpec identifies the particular report within the DPI message being transmitted. It permits the identification of reports requiring correction (for further guidance see the Corrections section below).</xsd:documentation></xsd:annotation></xsd:element></xsd:sequence></xsd:extension></xsd:complexContent></xsd:complexType><!--DPI Body Type - DPI Reporting --><xsd:complexType name="DPIBody_Type">xsd:sequencexsd:annotationxsd:documentationThe DPI Body element contains the information on the Reporting Platform Operator, as well as on the Relevant Services performed by Reportable Sellers that give rise to the exchange.</xsd:documentation></xsd:annotation><xsd:element name="PlatformOperator" type="dpi:CorrectablePlatformOperator_Type">xsd:annotationxsd:documentationThe Platform Operator element identifies the Reporting Platform Operator and follows the Organisation Party type (see OrganisationParty_Type).</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="OtherPlatformOperators" type="dpi:OtherPlatformOperators_Type" minOccurs="0">xsd:annotationxsd:documentationThis other Platform Operators element identifies either:[OECD Specific] This element must be provided, if available.[EU Specific] This element is optional for the purposes of [EU DIR2021/514].</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="ReportableSeller" type="dpi:CorrectableReportableSeller_Type" minOccurs="0" maxOccurs="unbounded">xsd:annotationxsd:documentationThis element contains the identification information on each Reportable Seller, as well as information on the Relevant Services provided by such Reportable Seller and the Consideration derived therefrom.In case of Nil Reporting, i.e. when MessageTypeIndic is set to “DPI403”, no Reportable Seller must be provided.</xsd:documentation></xsd:annotation></xsd:element></xsd:sequence></xsd:complexType><!-- --><!--+++++++++++++++++++++++++++++++++++++++++++++++++++++++++ Schema element ++++++++++++++++++++++++++++++++++++++++++++ --><!-- DPI OECD File Message structure --><!-- --><!--DPI Message structure --><xsd:element name="DPI_OECD">xsd:complexTypexsd:sequence<xsd:element name="MessageSpec" type="dpi:MessageSpec_Type">xsd:annotationxsd:documentationThe information in the message header identifies the tax administration that is sending the DPI message. It specifies when the message was created, what reporting period the report is for, and the nature of the report (original, supplemental, etc.).</xsd:documentation></xsd:annotation></xsd:element><xsd:element name="DPIBody" type="dpi:DPIBody_Type" minOccurs="0" maxOccurs="unbounded">xsd:annotationxsd:documentationThe DPI Body element contains the information on the Reporting Platform Operator, as well as on the Relevant Services performed by Reportable Sellers that give rise to the exchange.</xsd:documentation></xsd:annotation></xsd:element></xsd:sequence><xsd:attribute name="version" type="stf:StringMin1Max10_Type">xsd:annotation<xsd:documentation xml:lang="en">The DPI Version.</xsd:documentation></xsd:annotation></xsd:attribute></xsd:complexType></xsd:element><!-- --></xsd:schema>*

  • OECD301= residentialOrBusiness OECD301= residentialOrBusiness

  • OECD302= residential OECD302= residential

  • OECD303= business OECD303= business

  • OECD304= registeredOffice OECD304= registeredOffice

  • OECD305= unspecified OECD305= unspecified

  • [EU Specific]: IIN for the reporting of an individual identification number; [EU Specific]: IIN for the reporting of an individual identification number;

  • LEI for the reporting of a legal entity identifier; LEI for the reporting of a legal entity identifier;

  • EIN for the reporting of an entity identification number; EIN for the reporting of an entity identification number;

  • BRN for the reporting of a business registration number; or BRN for the reporting of a business registration number; or

  • Other. Other.

  • Reporting Platform Operator: Where relevant, the individual identification number (IIN) shall be provided Reporting Platform Operator: Where relevant, the individual identification number (IIN) shall be provided

  • Entity Seller: The business registration number (BRN) must be provided</xsd:documentation> Entity Seller: The business registration number (BRN) must be provided</xsd:documentation>

  • The Platform Operator assuming the reporting in the name of the Reporting Platform Operator, as identified in the Platform Operator element; The Platform Operator assuming the reporting in the name of the Reporting Platform Operator, as identified in the Platform Operator element;

  • Each Platform Operator for which the Reporting Platform Operator, as identified in the Platform Operator element, assumes the reporting. Each Platform Operator for which the Reporting Platform Operator, as identified in the Platform Operator element, assumes the reporting.

ANNEX XV #anx_xv

The statistical data required for the mandatory exchange of information in accordance with Article 8ac(2) of Directive 2011/16/EU, pursuant to Article 23(4) of that Directive covers the following information:

  • Per message, statistics on the total number of reports received from reporting platform operators for the mandatory automatic exchange of information Per message, statistics on the total number of reports received from reporting platform operators for the mandatory automatic exchange of information

  • Per message, statistics on the total number of reports received from each other Member State Per message, statistics on the total number of reports received from each other Member State

  • Per reportable seller, statistics on reportable seller type, taxpayer identification number or functional equivalent, Member State of residence of reportable seller and reason for exchange; Member State of residence of reportable seller and/or Member State in which the immovable property is located Per reportable seller, statistics on reportable seller type, taxpayer identification number or functional equivalent, Member State of residence of reportable seller and reason for exchange; Member State of residence of reportable seller and/or Member State in which the immovable property is located

  • Per reporting platform operator, statistics on relevant activity type and consideration and type of property listing. Per reporting platform operator, statistics on relevant activity type and consideration and type of property listing.

ANNEX XVI #anx_xvi

The form to be used for the communication of information on Excluded Platform Operators pursuant to Article 8ac(6) of Directive 2011/16/EU and for the communication of information on Foreign Platform Operators pursuant to subparagraph F(2) and F(4) of Section IV of Annex V to Directive 2011/16/EU contains the following fields:

(a) Name of Excluded Platform Operator

(b) postal address of Excluded Platform Operator

(c) electronic address, including websites of Excluded Platform Operator

(d) any TIN issued to the Excluded Platform Operator, if available

(e) Member State where the demonstration in accordance with subparagraph A(3) of Section I of Annex V to Directive 2011/16/EU was provided to,; and

(f) fiscal year from which the status of Excluded Platform Operator was granted.

The individual identification number shall be composed of the following 12-digit format, CCYYYYXXXXXX where: CC is the ISO Country Code of the Member State issuing the individual identification number; YYYY is the year where the Foreign Platform Operator registers with the Member State of single registration; and XXXXXX is a unique string of characters composed of letters and/or numbers.

Format of the individual identification number for Foreign Platform Operators

Retention period for certain information deleted or removed from the central register

  1. Where the registration of a Reporting Platform Operator within the meaning of point (b) of subparagraph A(4) of Section I of Annex V to Directive 2011/16/EU, as amended by Directive (EU) 2021/514 is revoked in accordance with subparagraph F(7) of Section IV of Annex V to Directive 2011/16/EU, the Member State of single registration shall delete the Reporting Platform Operator from the central register. The central register shall retain the deleted information referred to in subparagraph F(2) and F(4) of Section IV of Annex V to Directive 2011/16/EU for no longer than 12 months from the date of deletion.

  2. Information recorded in the central register for Excluded Platform Operators will be removed where an Excluded Platform Operator within the meaning of subparagraph A(3) of Section I of Annex V to Directive 2011/16/EU as amended by Directive (EU) 2021/514 does not demonstrate, upfront and on an annual basis, to the satisfaction of the competent authority of the Member State to which, in accordance with the rules laid down in subparagraphs A(1) to A(3) of Section III of Annex V to Directive 2011/16/EU, the Platform Operator otherwise would have had to report that Platform’s entire business model is such that it does not have Reportable Sellers. The central register shall retain the removed information referred to in Annex XVI, points (a) to (f) of this Regulation for no longer than 12 months from the date of the removal of the recorded information.

Provenance and validity dates, identifier, hash
as of2023-01-01 → this version applied
valid2023-01-01 → 2025-04-22 publisher-asserted
typeREG_IMPL Commission Implementing Regulation (EU) 2015/2378 of 15 December 2015 laying down detailed rules for implementing certain provisions of Council Directive 2011/16/EU on administrative cooperation in the field of taxation and repealing Implementing Regulation (EU) No 1156/2012
languageen
published2023-01-01
lex_ideu-eurlex:32015r2378:2023-01-01
record sha256ea2f64f2e8e0912b2f7e5154018e293ece719f04167c9d10d5e1f1d60df0f128
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