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

+ **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.
− 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 An…
− 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 …
+ **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.
− 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.
− 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.
− 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.
+ 
+ **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.
− 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.
+ **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.
− 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.
+ **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.
− 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.
− 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.
− 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.
+ **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.
− 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.
− 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.
+ **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.
− 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 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 prev…
− 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…
+ **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.
− 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.
+ 
+ **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 Art…
+ ### 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…
+ 
+ **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 regist…
− 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.
+ **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.
− 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.
+ **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.
− 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…
+ **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.
− 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 aut…
− 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 authori…
− 
− This Regulation shall be binding in its entirety and directly applicable in all Member States.
+ 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 …
− **Form referred to in Article 1(2)**
+ - Legal basis Legal basis
− The form 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 Directive 2011/16/EU contains the following fields (1…
+ - Reference number Reference number
− — Legal basis
+ - Date Date
− — Reference number
+ - Identity of the requesting and requested authorities Identity of the requesting and requested authorities
− — Date
+ - Identity of the person under examination or investigation Identity of the person under examination or investigation
− — Identity of the requesting and requested authorities
+ - 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…
− — Identity of the person under examination or investigation
+ - Tax purpose for which the information is sought Tax purpose for which the information is sought
− — 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 the Member States concerning the taxes referred to in Article 2 of Directive …
+ - Period under investigation Period under investigation
− — Tax purpose for which the information is sought
+ - 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
− — Period under investigation
+ - 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
− — Name and address of any person believed to be in possession of the requested information
+ - 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
− — Fulfilment of the legal requirement imposed by Article 16(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
− — Fulfilment of the legal requirement imposed by Article 17(1) of Directive 2011/16/EU
+ - Acknowledgement of the request for information Acknowledgement of the request for information
− — Reasoned request for a specific administrative enquiry and reasons for refusal to undertake the requested specific administrative enquiry
+ - Request for additional background information Request for additional background information
− — Acknowledgement of the request for information
+ - Reasons for inability or refusal to provide information Reasons for inability or refusal to provide information
− — Request for additional background 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
− — Reasons for inability or refusal to provide information
+ - A detailed description of the group. A detailed description of the group.
− — 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.
+ 
+ The form for spontaneous information and its acknowledgment pursuant to Articles 9 and 10 respectively of Directive 2011/16/EU contains the following fields:
+ - Legal basis Legal basis
− The form for spontaneous information and its acknowledgment pursuant to Articles 9 and 10 respectively of Directive 2011/16/EU contains the following fields (2):
+ - Reference number Reference number
− — Legal basis
+ - Date Date
− — Reference number
+ - Identity of the sending and receiving authorities Identity of the sending and receiving authorities
− — Date
− 
− — 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
− — 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
− — 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
− — 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.
− — Acknowledgement of the spontaneous information.
+ 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:
+ 
+ - Legal basis Legal basis
− 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 (3):
+ - Reference number Reference number
− — Legal basis
+ - Date Date
− — Reference number
+ - Identity of the requesting and requested authorities Identity of the requesting and requested authorities
− — Date
− 
− — 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
− — 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
− — Other information which may facilitate the identification of the addressee
+ - Subject of the instrument or decision 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 not…
− — 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.
+ The form for feedback pursuant to Article 14(1) of Directive 2011/16/EU contains the following fields:
+ 
+ - Reference number Reference number
− The form for feedback pursuant to Article 14(1) of Directive 2011/16/EU contains the following fields (4):
+ - Date Date
− — Reference number
+ - Identity of the competent authority issuing the feedback Identity of the competent authority issuing the feedback
− — Date
+ - General feedback on the information provided General feedback on the information provided
− — Identity of the competent authority issuing the feedback
+ - Results directly related to the information provided. Results directly related to the information provided.
− — General feedback on the information provided
− 
− — Results directly related to the information provided.
+ 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:
+ 
+ (a) As regards the overall message: [other image: L_2015332EN.01002602.tif]
− 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 (5):
+ (b) As regards the body for communicating information on income from employment, director's fees or royalties: [other image: L_2015332EN.01002603.tif]
− (a) As regards the overall message:
+ (c) As regards the body for communicating information on pensions: [other image: L_2015332EN.01002701.tif]
− (b) As regards the body for communicating information on income from employment or director's fees:
+ (d) As regards the body for communicating information on life insurance products: [other image: L_2015332EN.01002702.tif]
− (c) As regards the body for communicating information on pensions:
+ (e) As regards the body for communicating information on ownership of and income from immovable property: [other image: L_2015332EN.01002801.tif]
− (d) As regards the body for communicating information on life insurance products:
+ (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]
− (e) As regards the body for communicating information on ownership of and income from immovable property:
+ (g) As regards the body for an acknowledgement of receipt of the information for a specific category: [other image: L_2015332EN.01002803.tif]
− (f) As regards the body in case no information is to be communicated in relation to a specific category:
− 
− (g) As regards the body for an acknowledgement of receipt of the information for a specific category:
+ 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:
+ 
+ (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_2015332E…
− 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 (6):
+ (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]
− (a) As regards the overall message:
+ (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]
− (b) As regards the types common to FATCA and CRS used in the message under point (a) above:
+ ### ANNEX VII
− (c) As regards the common OECD types used in the message under point (a) above:
+ 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:
− ### ANNEX 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:
+ The form for the communication pursuant to Article 23(3) of Directive 2011/16/EU covers the following information:
+ 
+ - Identification of the Member State replying to the questionnaire Identification of the Member State replying to the questionnaire
− The form for the communication pursuant to Article 23(3) of Directive 2011/16/EU covers the following information:
+ - Availability of information in the Member State Availability of information in the Member State
− — Identification of the Member State replying to the questionnaire
+ - Monitoring whether bilateral annual feedbacks as per Article 14(2) were sent Monitoring whether bilateral annual feedbacks as per Article 14(2) were sent
− — Availability of information in the Member State
+ - 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 reci…
− — 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 — Quality of information received, containing identification of recipients/parties; issues with the content of information received and related suggestion…
− 
− 
− **List referred to in Article 2d**
+ - Identification of the Member State Identification of the Member State
− — Identification of the Member State
+ - Year 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 le…
− — 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 replies received — Number of full replies received within six months — Number of replies for which (part of or the w…
+ - 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 o…
− — 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 — on sim…
+ - 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 spontaneou…
− — 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 spontaneous exchange of information — As a result of simultaneous control — Overall figure …
+ 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:
− **List referred to in Article 2d**
+ - 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
− 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:
+ - 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 pa…
− — 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 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 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 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 pensions: statistics on message and recipient, message and payer, recipient, payer, scheme, income
+ - 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…
− — In the case of life insurance products: statistics on message and policy, policy overall, event
+ - 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 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 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 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.
− — In the case of zero data messages: statistics on zero data message.
+ 
+ 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:
+ - 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
− 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:
+ - 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 message, statistics on originating country and destination country, total number of records, 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 originating country, statistics on total number of reporting financial institutions, total payment amounts
+ - 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 identi…
− — Per unique account, statistics on account holder quantity, payment category, amount per payment category
+ - 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 …
− — 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
+ ### ANNEX XII
− — 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.
+ 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:
− ### ANNEX XII
+ - Number of country-by-country reports received from Reporting Entities Number of country-by-country reports received from Reporting Entities
− 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:
+ - 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…
− — Number of country-by-country reports received from Reporting 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 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 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 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.
− — Number of country-by-country reports due but not received from each other Member State.
+ ### ANNEX XIII
− — Number of country-by-country reports sent to each other Member State.
+ 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:
− ### ANNEX XIII
+ 
+ (a) Reference Number of the reportable cross-border arrangement(s).
+ 
+ ### ANNEX 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…
+ 
+ - *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
+ 
+ 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 informatio…
+ 
+ - 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 locate…
+ 
+ - 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
+ 
+ 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 co…
+ 
+ (a) Name of Excluded Platform Operator
+ (b) postal address of Excluded Platform Operator
+ 
+ (c) electronic address, including websites of Excluded Platform Operator
− 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:
+ (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
− (a) Reference Number of the reportable cross-border arrangement(s).
+ (f) fiscal year from which the status of Excluded Platform Operator was granted.
− (1) However, only the fields actually filled in a given case need to appear in the form used in that case.
+ 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 reg…
− (2) However, only the fields actually filled in a given case need to appear in the form used in that case.
+ **Format of the individual identification number for Foreign Platform Operators**
− (3) However, only the fields actually filled in a given case need to appear in the form used in that case.
+ **Retention period for certain information deleted or removed from the central register**
− (4) However, only the fields actually filled in a given case need to appear in the form used in that case.
+ 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…
− (5) However, only the classes of elements actually available and applicable in a given case need to appear in the computerised format used in that case.
+ 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 an…
− (6) However, only the elements and attributes actually applicable in a given case further to the performance of the reporting and due diligence rules included in Annexes I and II to Directive 2011/16/EU need to appear in the computerised format used in that case.