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►B KOMMISSIONENS GENNEMFØRELSESFORORDNING (EU) 2015/2378  
af 15. december 2015  
om gennemførelsesbestemmelser til visse bestemmelser i Rådets direktiv 2011/16/EU om 
administrativt samarbejde på beskatningsområdet og om ophævelse af 
gennemførelsesforordning (EU) nr. 1156/2012  
(EUT L 332 af 18.12.2015, s. 19)  
Ændret ved:  
Tidende  
nr. side  dato  
►M1 Kommissionens gennemførelsesforordning (EU) 2016/1963 af 9. 
november 2016  L 303  4  10.11.2016  
►M2 Kommissionens gennemførelsesforordning (EU) 2018/99 af 22. jan uar 
2018  L 17  2 9  23.1.2018  
►M3 Kommissionens gennemførelsesforordning (EU) 2019/532 af 28. ma rts 
2019  L 88  2 5  29.3.2019  
►M4 Kommissionens gennemførelsesforordning (EU) 2022/1467 af 5. 
september 2022  L 231  3 6  6.9.2022  
Berigtiget ved:  
►C1 Berigtigelse, EUT L 10 af 14.1.2017, s. 10 (2016/1963)  02015R2378 — DA — 01.01.2023 — 005.001 — 1
02015R2378 — DA — 01.01.2023 — 005.001 — 2  
KOMMISSIONENS GENNEMFØRELSESFORORDNING (EU) 
2015/2378  
af 15. december 2015  
om gennemførelsesbestemmelser til visse bestemmelser i Rådets direktiv 
2011/16/EU om administrativt samarbejde på beskatningsområdet og om 
ophævelse af gennemførelsesforordning (EU) nr. 1156/2012  
Artikel 1  
Standardformularer til udveksling efter anmodning, spontan 
udveksling, meddelelser og feedback  
1. I forbindelse med de standardformularer, der skal anvendes, forstås 
der ved »felt« et afsnit i en formular, hvor den oplysning, der  skal 
udveksles i henhold til direktiv 2011/16/EU, kan noteres.  
2. Den standardformular, der anvendes i forbindelse med anmod­
ninger om oplysninger og administrative undersøgelser i henhold  til 
artikel 5 i direktiv 2011/16/EU og de relevante svar, bekræftel ser, 
anmodninger om supplerende baggrundsmateriale, afvisninger og 
afslag i henhold til artikel 7 i samme direktiv, skal indeholde  de 
felter, der er omhandlet i bilag I til denne forordning.  
3. Den standardformular, der anvendes i forbindelse med spontan e 
oplysninger og bekræftelse heraf i henhold til artikel 9 og 10 i direktiv 
2011/16/EU, skal indeholde de felter, der er omhandlet i bilag II til 
denne forordning.  
4. Den standardformular, der anvendes i forbindelse med anmod­
ninger om administrative meddelelser i henhold til artikel 13, stk. 1 
og 2, i direktiv 2011/16/EU, og besvarelsen heraf i henhold til  artikel 13, 
stk. 3, i det nævnte direktiv, skal indeholde de felter, der er  omhandlet i 
bilag III til denne forordning.  
5. Den standardformular, der anvendes i forbindelse med feedbac ­
koplysninger i henhold til artikel 14, stk. 1, i direktiv 2011/ 16/EU, 
skal indeholde de felter, der er omhandlet i bilag IV til denne  
forordning.  
Artikel 2  
Elektroniske formater til obligatorisk automatisk udveksling af 
oplysninger  
1. Det elektroniske format, der anvendes i forbindelse med den obli­
gatoriske automatiske udveksling af oplysninger i henhold til a rtikel 8, 
stk. 1, i direktiv 2011/16/EU, skal indeholde de felter, der er  omhandlet 
i bilag V til denne forordning.  
2. Det elektroniske format, der anvendes i forbindelse med den obli­
gatoriske automatiske udveksling af oplysninger i henhold til a rtikel 8, 
stk. 3a, i direktiv 2011/16/EU, skal indeholde de felter, der e r omhandlet 
i bilag VI til denne forordning.  ▼B
 02015R2378 — DA — 01.01.2023 — 005.001 — 3  
3. Det elektroniske format, der anvendes i forbindelse med den obli­
gatoriske automatiske udveksling af oplysninger i henhold til a rtikel 8ac, 
stk. 2, i direktiv 2011/16/EU, skal indeholde de felter, der er  omhandlet 
i bilag XIV til nærværende forordning.  
▼M1 
Artikel 2a  
▼C1 
Standardformularer, herunder sprogordninger, for den obligatoriske 
automatiske udveksling af oplysninger om grænseoverskridende 
forhåndstilsagn og forhåndsgodkendte prisfastsættelsesordninger  
1. I forbindelse med de standardformularer, der skal anvendes, forstås 
der ved »element« og »felt« et afsnit i en formular, hvor den o plysning, 
der skal udveksles i henhold til direktiv 2011/16/EU, kan noter es. 
2. Den standardformular, der anvendes til den obligatoriske aut o­
matiske udveksling af oplysninger om grænseoverskridende forhån dstil­
sagn og forhåndsgodkendte prisfastsættelsesordninger i henhold til 
artikel 8a i direktiv 2011/16/EU, skal være i overensstemmelse med 
bilag VII til nærværende forordning.  
3. De centrale elementer, der er omhandlet i artikel 20, stk. 5 , i 
direktiv 2011/16/EU, er de elementer, der er omhandlet i litra b), h) 
og i) i direktivets artikel 8a, stk. 6, og disse centrale eleme nter skal også 
fremsendes på engelsk.  
▼M1 
Artikel 2b  
Sprogordninger for den obligatoriske automatiske udveksling af 
oplysninger vedrørende land for land-rapporter  
De centrale elementer, der er omhandlet i artikel 20, stk. 6, i  direktiv 
2011/16/EU, er de oplysninger eller forklaringer, som er medtag et i 
tabel 3 i afsnit III i bilag III til dette direktiv, og disse c entrale elementer 
skal også fremsendes på engelsk, medmindre det er blevet aftalt  at 
anvende et andet officielt EU-sprog mellem den  ►C1 afsendende 
medlemsstat ◄ og alle de øvrige medlemsstater, som oplysningern e er 
sendt til, i henhold til artikel 8aa, stk. 2, i direktiv 2011/1 6/EU.  
▼M2 
Artikel 2c  
Format og betingelser for meddelelsen af den årlige vurdering  
1. Formatet for den meddelelse af den årlige vurdering af effek tivi­
teten af den automatiske udveksling af oplysninger og af de opn åede 
konkrete resultater, der skal sendes i henhold til artikel 23, stk. 3, i 
direktiv 2011/16/EU, er fastsat i bilag VIII til denne forordni ng. 
2. Inden den 1. april hvert år sender medlemsstaterne elektroni sk 
Kommissionen den årlige vurdering i det format, der er omhandle t i 
stk. 1. Vurderingen skal dække den periode, der svarer til det foregå­
ende kalenderår.  ▼M4
 02015R2378 — DA — 01.01.2023 — 005.001 — 4  
Artikel 2d  
Liste over statistiske oplysninger  
1. Listen over de statistiske oplysninger, der kræves i forbind else 
med alle andre former for administrativt samarbejde end obligat orisk 
automatisk udveksling af oplysninger, jf. artikel 23, stk. 4, i  direktiv 
2011/16/EU, er fastsat i denne forordnings bilag IX.  
Listen over de statistiske oplysninger, der kræves i forbindels e med 
obligatorisk automatisk udveksling af oplysninger i henhold til  artikel 8, 
stk. 1, i direktiv 2011/16/EU, er fastsat i denne forordnings b ilag X.  
Listen over de statistiske oplysninger, der kræves i forbindels e med 
obligatorisk automatisk udveksling af oplysninger i henhold til  artikel 8, 
stk. 3a, i direktiv 2011/16/EU, er fastsat i denne forordnings bilag XI.  
Listen over de statistiske oplysninger, der kræves i forbindels e med obli­
gatorisk automatisk udveksling af oplysninger i henhold til art ikel 8aa i 
direktiv 2011/16/EU, er fastsat i denne forordnings bilag XII.  
▼M4 
Listen over de statistiske oplysninger, der kræves i forbindels e med 
obligatorisk automatisk udveksling af oplysninger i henhold til  
artikel 8ac i direktiv 2011/16/EU, er fastsat i bilag XV til næ rværende 
forordning.  
▼M2 
2. Inden den 1. april hvert år sender medlemsstaterne elektroni sk 
Kommissionen de statistiske oplysninger for det foregående kale nderår 
vedrørende alle andre former for administrativt samarbejde end obliga­
torisk automatisk udveksling af oplysninger, jf. listen i bilag  IX. 
3. Inden den 1. november hvert år sender medlemsstaterne elektr o­
nisk Kommissionen de statistiske oplysninger vedrørende obligat orisk 
automatisk udveksling af oplysninger, jf. listen i bilag X, XI og XII.  
▼M3 
Artikel 2e  
Standardformularer, herunder sprogordninger, til den obligatoriske 
automatiske udveksling af oplysninger om indberetningspligtige 
grænseoverskridende ordninger  
1. I forbindelse med de standardformularer, der skal anvendes, forstås 
der ved »element« og »felt« et afsnit i en formular, hvori den oplysning, 
der skal udveksles i henhold til direktiv 2011/16/EU, kan noter es. 
2. Den formular, der anvendes til den obligatoriske automatiske  
udveksling af oplysninger om grænseoverskridende ordninger i 
henhold til artikel 8ab i direktiv 2011/16/EU, skal være i over ensstem­
melse med bilag XIII til nærværende forordning.  ▼M2
 02015R2378 — DA — 01.01.2023 — 005.001 — 5  
3. De centrale elementer, der er anført i artikel 20, stk. 5, t redje 
punktum, i direktiv 2011/16/EU, skal være de elementer, der er anført 
i artikel 8ab, stk. 14, litra b), c), og e), i nævnte direktiv,  og sprog­
ordningerne skal være de samme som dem, der er fastsat i artike l 2a, 
stk. 3, i nærværende forordning.  
▼M4 
Artikel 2f  
Standardformularer til meddelelse af oplysninger om Undtagne 
Platformsoperatører og Udenlandske Platformsoperatører til det 
centrale register, formatet for det individuelle identifikationsnummer 
for Udenlandske Platformsoperatører og opbevaringsperioden for 
oplysninger, der slettes fra det centrale register  
1. Den formular, der anvendes til meddelelse af oplysninger om 
Undtagne Platformsoperatører og Udenlandske Platformsoperatører  til 
det centrale register i henhold til artikel 8ac, stk. 6, i dire ktiv 
2011/16/EU, skal være i overensstemmelse med bilag XVI til nærv æ­
rende forordning.  
2. De centrale elementer, der registreres i det centrale regist er, jf. 
artikel 8ac, stk. 6, i direktiv 2011/16/EU, er de oplysninger, der er 
anført i afdeling IV, afsnit F, punkt 2 og 4, i bilag V til næv nte direktiv 
og bilag XVI til nærværende forordning. Oprettelsen af det cent rale 
register og Kommissionens behandling af personoplysninger i det  
centrale register på vegne af medlemsstaternes kompetente myndi gheder 
finder sted i overensstemmelse med Europa-Parlamentets og Rådet s 
forordning (EU) 2016/679 (  1 ) og (EU) 2018/1725 (  2 ). De kompetente 
myndigheder i medlemsstaterne betragtes som dataansvarlige, og 
Kommissionen betragtes som databehandler, jf. forordning (EU) 
2016/679.  
3. Formatet for det individuelle identifikationsnummer for Uden ­
landske Platformsoperatører, jf. artikel 8ac, stk. 4, i direkti v 
2011/16/EU, er fastsat i bilag XVI til nærværende forordning.  
4. Opbevaringsperioden for oplysninger, der slettes fra det cen trale 
register, jf. bilag V, afdeling IV, afsnit F, punkt 5, litra d) , og artikel 8ac, 
stk. 5, i direktiv 2011/16/EU, er fastsat i bilag XVI til nærvæ rende 
forordning.  ▼M3 
( 1 ) Europa-Parlamentets og Rådets forordning (EU) 2016/679 af 27.  april 2016 
om beskyttelse af fysiske personer i forbindelse med behandling  af person­
oplysninger og om fri udveksling af sådanne oplysninger og om o phævelse af 
direktiv 95/46/EF (generel forordning om databeskyttelse) (EUT L 119 af 
4.5.2016, s. 1). 
( 2 ) Europa-Parlamentets og Rådets forordning (EU) 2018/1725 af 23 . oktober 
2018 om beskyttelse af fysiske personer i forbindelse med behan dling af 
personoplysninger i Unionens institutioner, organer, kontorer o g agenturer 
og om fri udveksling af sådanne oplysninger og om ophævelse af 
forordning (EF) nr. 45/2001 og afgørelse nr. 1247/2002/EF (EUT L 295 af 
21.11.2018, s. 39).
 02015R2378 — DA — 01.01.2023 — 005.001 — 6  
Artikel 3  
Praktiske foranstaltninger vedrørende anvendelsen af CCN-netværket  
1. De rapporter, attester og andre dokumenter, der henvises til  i de 
oplysninger, der meddeles i henhold til direktiv 2011/16/EU, ka n 
leveres ved hjælp af andre kommunikationsmidler end CCN-netværk et. 
2. Hvor de oplysninger, der er omhandlet i direktiv 2011/16/EU,  ikke 
udveksles ved hjælp af CCN-netværket, skal oplysningerne, medmi ndre 
andet er aftalt bilateralt, leveres med et følgebrev, der beskr iver de 
leverede oplysninger, og som er behørigt underskrevet af den ko mpe­
tente myndighed, der leverer oplysningerne.  
Artikel 4  
Ophævelse  
Gennemførelsesforordning (EU) nr. 1156/2012 ophæves med virknin g 
fra den 1. januar 2016.  
Henvisninger til den ophævede gennemførelsesforordning betragte s som 
henvisninger til nærværende forordning.  
Artikel 5  
Ikrafttræden og anvendelse  
Denne forordning træder i kraft på tredjedagen efter offentligg ørelsen i  
Den Europæiske Unions Tidende . 
Den anvendes fra den 1. januar 2016.  
Denne forordning er bindende i alle enkeltheder og gælder umidd elbart i 
hver medlemsstat.  ▼B
 02015R2378 — DA — 01.01.2023 — 005.001 — 7  
BILAG I  
Formular, der er omhandlet i artikel 1, stk. 2  
Den formular, der anvendes i forbindelse med anmodninger om opl ysninger og 
administrative undersøgelser i henhold til artikel 5 og 5a i di rektiv 2011/16/EU 
og de relevante svar, bekræftelser, anmodninger om supplerende baggrundsma­
teriale, afvisninger og afslag i henhold til artikel 7 i direkt iv 2011/16/EU, skal 
indeholde følgende felter (  1 ): 
— retsgrundlag  
— referencenummer  
— dato  
— identiteten på den bistandssøgende og den bistandssøgte myndi ghed  
— identiteten på den person, hvis forhold undersøges eller efte rforskes  
— generel beskrivelse af sagen og foreliggende specifikt baggru ndsmateriale, der 
må formodes at gøre det muligt at vurdere, om de søgte oplysnin ger kan 
forudses at være relevante for administrationen og håndhævelsen  af medlems­
staternes nationale love vedrørende de i artikel 2 i direktiv 2 011/16/EU 
omhandlede skatter  
— det skattemæssige formål med at søge oplysningerne  
— den undersøgte periode  
— navn og adresse på enhver person, der menes at være i besidde lse af de søgte 
oplysninger  
— opfyldelse af de lovkrav, der er fastsat i artikel 16, stk. 1 , i direktiv 
2011/16/EU  
— opfyldelse af de lovkrav, der er fastsat i artikel 17, stk. 1 , i direktiv 
2011/16/EU  
— begrundet anmodning om en administrativ undersøgelse og begru ndelser for 
afslag om at indlede den anmodede administrative undersøgelse  
— bekræftelse på anmodningen om oplysninger  
— anmodninger om supplerende baggrundsmateriale  
— begrundelser for afvisninger og afslag på udlevering af oplys ninger  
— begrundelser for manglende svar inden for den relevante tidsf rist og den dato, 
inden hvilken den bistandssøgte myndighed forventer at ville ku nne svare  
— en detaljeret beskrivelse af gruppen.  ▼M4 
( 1 ) Bemærk, at det kun er de felter, der rent faktisk udfyldes i forbindelse med en given sag, 
der behøver at fremgå af formularen.
 02015R2378 — DA — 01.01.2023 — 005.001 — 8  
BILAG II  
Formular, der er omhandlet i artikel 1, stk. 3  
Den standardformular, der anvendes i forbindelse med spontane o plysninger og 
bekræftelse heraf i henhold til henholdsvis artikel 9 og 10 i d irektiv 2011/16/EU, 
skal indeholde følgende felter (  1 ): 
— Retsgrundlag  
— Referencenummer  
— Dato  
— Identiteten på den afsendende og den modtagende myndighed  
— Identiteten på den person, der er genstand for den spontane u dveksling af 
oplysninger  
— Periode, som den spontane udveksling af oplysninger omfatter  
— Opfyldelse af de lovkrav, der er fastsat i artikel 16, stk. 1 , i direktiv 
2011/16/EU  
— Bekræftelse af de spontane oplysninger.  ▼B 
( 1 ) Bemærk, at det kun er de felter, der rent faktisk udfyldes i forbindelse med en given sag, 
der behøver fremgå af formularen.
 02015R2378 — DA — 01.01.2023 — 005.001 — 9  
BILAG III  
Formular, der er omhandlet i artikel 1, stk. 4  
Den standardformular, der anvendes i forbindelse med anmodninge r om medde­
lelser i henhold til artikel 13, stk. 1 og 2, i direktiv 2011/1 6/EU, og besvarelsen 
heraf i henhold til artikel 13, stk. 3, i det nævnte direktiv, skal indeholde 
følgende felter (  1 ): 
— Retsgrundlag  
— Referencenummer  
— Dato  
— Identiteten på den bistandssøgende og den bistandssøgte myndi ghed  
— Navn og adresse på adressaten for akten eller afgørelsen  
— Andre oplysninger, der måtte lette identifikationen af adress aten 
— Genstanden for akten eller afgørelsen  
— Den bistandssøgte myndigheds besvarelse i henhold til artikel  13, stk. 3, i 
direktiv 2011/16/EU, herunder dato for meddelelse af akten elle r afgørelsen 
til adressaten.  ▼B 
( 1 ) Bemærk, at det kun er de felter, der rent faktisk udfyldes i forbindelse med en given sag, 
der behøver fremgå af formularen.
 02015R2378 — DA — 01.01.2023 — 005.001 — 10  
BILAG IV  
Formular, der er omhandlet i artikel 1, stk. 5  
Den standardformular, der anvendes i forbindelse med feedbackop lysninger i 
henhold til artikel 14, stk. 1, i direktiv 2011/16/EU, skal ind eholde følgende 
felter (  1 ): 
— Referencenummer  
— Dato  
— Identiteten på den kompetente myndighed, der giver feedbacken  
— General feedback om de oplysninger, der er leveret  
— Direkte resultater af de leverede oplysninger.  ▼B 
( 1 ) Bemærk, at det kun er de felter, der rent faktisk udfyldes i forbindelse med en given sag, 
der behøver fremgå af formularen.
 02015R2378 — DA — 01.01.2023 — 005.001 — 11  
BILAG V  
Elektronisk format, jf. artikel 2, stk. 1  
Det elektroniske format, der anvendes i forbindelse med obligat orisk automatisk 
udveksling af information i henhold til artikel 8, stk. 1, i di rektiv 2011/16/EU, 
skal overholde følgende træstruktur og indeholde følgende klass er af 
elementer (  1 ): 
(a) Hvad angår den overordnede meddelelse:
  
▼M4 
(b) Hvad angår teksten til meddelelse af oplysninger om lønindk omst, bestyrel­
seshonorarer eller royalties:  
▼B
 ▼B 
( 1 ) Bemærk, at det kun er de klasser af elementer, der rent fakti sk er tilgængelige og finder 
anvendelse i forbindelse med en given sag, der behøver fremgå a f det elektroniske 
format.
 02015R2378 — DA — 01.01.2023 — 005.001 — 12  
(c) Hvad angår teksten til meddelelse af oplysninger om pension er:
 
(d) Hvad angår teksten til meddelelse af oplysninger om livsfor sikringsprodukter:
  ▼B
 02015R2378 — DA — 01.01.2023 — 005.001 — 13  
(e) Hvad angår teksten til meddelelse af oplysninger om ejendom sret til eller 
indtægt fra fast ejendom:
  
(f) Hvad angår teksten i de tilfælde, hvor der ikke skal meddel es nogen oplys­
ninger i forbindelse med en specifik kategori:
  
(g) Hvad angår teksten til en kvittering for modtagelsen af opl ysningerne i en 
specifik kategori:
  ▼B
 02015R2378 — DA — 01.01.2023 — 005.001 — 14  
BILAG VI  
Elektronisk format, jf. artikel 2, stk. 2  
De elektroniske formater, der anvendes i forbindelse med obliga torisk automatisk 
udveksling af information i henhold til artikel 8, stk. 3a, i d irektiv 2011/16/EU, 
skal overholde følgende træstruktur og indeholde følgende eleme nter og 
attributter (  1 ): 
(a) Hvad angår den overordnede meddelelse:
  ▼B 
( 1 ) Bemærk, at det kun er de elementer og attributter, der rent f aktisk finder anvendelse i 
forbindelse med en given sag i forbindelse med de regler om ind beretning og passende 
omhu i bilag I og II til direktiv 2011/16/EU, der behøver fremg å at det elektroniske 
format.
 02015R2378 — DA — 01.01.2023 — 005.001 — 15
  
▼B
 02015R2378 — DA — 01.01.2023 — 005.001 — 16
  
▼B
 02015R2378 — DA — 01.01.2023 — 005.001 — 17
  
▼B
 02015R2378 — DA — 01.01.2023 — 005.001 — 18
  
▼B
 02015R2378 — DA — 01.01.2023 — 005.001 — 19
  
▼B
 02015R2378 — DA — 01.01.2023 — 005.001 — 20
  
▼B
 02015R2378 — DA — 01.01.2023 — 005.001 — 21
  
▼B
 02015R2378 — DA — 01.01.2023 — 005.001 — 22
  
▼B
 02015R2378 — DA — 01.01.2023 — 005.001 — 23
  
▼B
 02015R2378 — DA — 01.01.2023 — 005.001 — 24
  
▼B
 02015R2378 — DA — 01.01.2023 — 005.001 — 25  
(b) Hvad angår typer, der er fælles for FATCA og CRS, anvendt i  meddelelsen i 
punkt a) ovenfor:
  ▼B
 02015R2378 — DA — 01.01.2023 — 005.001 — 26
  
▼B
 02015R2378 — DA — 01.01.2023 — 005.001 — 27
  
▼B
 02015R2378 — DA — 01.01.2023 — 005.001 — 28
  
(c) Hvad angår fælles OECD-typer, der er anvendt i meddelelsen i punkt a) 
ovenfor:
  ▼B
 02015R2378 — DA — 01.01.2023 — 005.001 — 29
  
▼B
 02015R2378 — DA — 01.01.2023 — 005.001 — 30
  
▼B
 02015R2378 — DA — 01.01.2023 — 005.001 — 31  
BILAG VII  
Formular, der er omhandlet i artikel 2a  
▼C1 
Formularen til den obligatoriske automatiske udveksling af oply sninger om græn­
seoverskridende forhåndstilsagn og forhåndsgodkendte prisfastsæ ttelsesordninger 
i henhold til artikel 8a i direktiv 2011/16/EU indeholder forud en de elementer, 
der er opregnet i samme direktivs artikel 8a, stk. 6, følgende:  
a) Afgørelsesreference.  ▼M1
 02015R2378 — DA — 01.01.2023 — 005.001 — 32  
BILAG VIII  
Det i artikel 2c omhandlede format  
Meddelelsen i henhold til artikel 23, stk. 3, i direktiv 2011/1 6/EU skal omfatte 
følgende oplysninger:  
— identifikation af den medlemsstat, som svarer på spørgeskemae t 
— tilgængelighed af oplysninger i medlemsstaten  
— overvågning af, om der blev sendt bilateral årlig feedback, j f. artikel 14, 
stk. 2  
— effektiviteten af den automatiske udveksling af oplysninger:  
— behandling af modtagne oplysninger og væsentligste generelle 
tekniske (IT) problemer  
— kvaliteten af modtagne oplysninger, herunder identifikation a f modtagere/ 
parter; problemer med indholdet af modtagne oplysninger og herm ed 
forbundne forslag  
— oplysningers anvendelse i efterlevelsesøjemed samt disses eff ektivitet, 
herunder principiel anvendelighed af oplysninger; aktuel og fre mtidig 
anvendelse af oplysninger; anvendelse af oplysninger efter skat teområde; 
tilskyndelse til administrativt samarbejde gennem anvendelse af  de 
modtagne oplysninger  
— opnåede konkrete resultater, herunder samlet resultat (inkl. særlige 
projekter); specifikke resultater vedrørende særlige projekter;  administra­
tive omkostninger og andre relevante omkostninger til udvikling  og 
gennemførelse af automatisk udveksling af oplysninger; administ rative 
omkostninger til tilbagevendende operationer vedrørende automat isk 
udveksling af oplysninger; andre relevante omkostninger til ope rationer 
vedrørende efterlevelse af skatteregler; positive og negative e rfaringer; 
væsentligste årsager til retstvister og retssager  
— succesrate for så vidt angår forpligtelsen til at meddele lan d for 
land-rapporterne til de relevante medlemsstater (antal land for  
land-rapporter modtaget fra andre medlemsstaters skattemyndighe der/antal 
land for land-rapporter, der skal modtages fra andre medlemssta ters skat­
temyndigheder)  
— indberettende enheders efterlevelsesrate for så vidt angår fo rpligtelsen til at 
indgive land for land-rapporterne (antal modtagne land for land -rapporter/antal 
land for land-rapporter, der skal indgives)  
— liste over eventuelle jurisdiktioner, hvor EU-baserede indber ettende enhe­
ders ultimative moderselskaber er hjemmehørende, men hvor der i kke er 
indgivet eller udvekslet fuldstændige land for land-rapporter.  ▼M2
 02015R2378 — DA — 01.01.2023 — 005.001 — 33  
BILAG IX  
Liste, der er omhandlet i artikel 2d  
De statistiske oplysninger, der kræves i forbindelse med andre former for admini­
strativt samarbejde end obligatorisk automatisk udveksling af o plysninger, jf. 
artikel 23, stk. 4, i direktiv 2011/16/EU, skal omfatte følgend e oplysninger:  
— identifikation af medlemsstaten  
— år  
— del A: medlemsstatsopdelt statistik over udveksling af oplysn inger  
— om udveksling af oplysninger efter anmodning (artikel 5, 6 og  7 i direktiv 
2011/16/EU)  
— antal sendte anmodninger  
— antal modtagne svar  
— antal fuldstændige svar modtaget inden for den lovbestemte fr ist 
— antal svar, hvor (en del af eller alle) oplysningerne blev mo dtaget 
inden for to måneder  
— antal modtagne anmodninger  
— antal sendte svar  
— antal afslag på grundlag af artikel 17 i direktiv 2011/16/EU  
— om udveksling af oplysninger om gruppeanmodninger (artikel 5a  i  
direktiv 2011/16/EU)  
— antal sendte gruppeanmodninger  
— antal modtagne gruppesvar  
— antal fuldstændige gruppesvar modtaget inden for den lovbeste mte 
frist 
— antal gruppesvar, hvor (en del af eller alle) oplysningerne b lev 
modtaget inden for to måneder  
— antal modtagne gruppeanmodninger  
— antal sendte gruppesvar  
— antal gruppeafslag på grundlag af artikel 17 i direktiv 2011/ 16/EU  
— om spontan udveksling af oplysninger (artikel 9 og 10 i direk tiv 
2011/16/EU)  
— antal sendte spontane udvekslinger  
— antal modtagne spontane udvekslinger  ▼M4
 02015R2378 — DA — 01.01.2023 — 005.001 — 34  
— del B: statistik over andre former for administrativt samarbe jde 
— om tilstedeværelse i administrative kontorer og deltagelse i administrative 
undersøgelser (artikel 11 i direktiv 2011/16/EU)  
— antal indgående tilstedeværelser i administrative kontorer og  delta­
gelse i administrative undersøgelser  
— antal udgående tilstedeværelser i administrative kontorer og deltagelse 
i administrative undersøgelser  
— om samtidig kontrol (artikel 12 i direktiv 2011/16/EU)  
— antal samtidige kontroller, som medlemsstaten har igangsat  
— antal samtidige kontroller, hvori medlemsstaten har deltaget  
— om anmodning om meddelelse (artikel 13 i direktiv 2011/16/EU)  
— antal sendte anmodninger om meddelelse  
— antal modtagne anmodninger om meddelelse  
— om feedback (artikel 14 i direktiv 2011/16/EU)  
— antal sendte anmodninger om feedback  
— antal modtagne feedback-meldinger  
— antal modtagne anmodninger om feedback  
— antal sendte feedback-meldinger  
— del C: statistik over skønnet indkomststigning eller stigning  i skatteansættelse 
som følge af administrativt samarbejde. Oplysningerne i denne d el er valgfrie  
— fra udveksling af oplysninger efter anmodning  
— fra spontan udveksling af oplysninger  
— som følge af samtidig kontrol  
— i alt og antal tilfælde.  ▼M4
 02015R2378 — DA — 01.01.2023 — 005.001 — 35  
BILAG X  
Liste, der er omhandlet i artikel 2d  
De statistiske oplysninger, der kræves i forbindelse med obliga torisk automatisk 
udveksling af oplysninger, jf. artikel 23, stk. 4, i direktiv 2 011/16/EU, for så vidt 
angår de kategorier af indkomst og kapital, der er omhandlet i nævnte direktivs 
artikel 8, stk. 1, skal omfatte følgende oplysninger:  
— for alle kategorier af indkomst og kapital, der er omhandlet i artikel 8, stk. 1, 
i direktiv 2011/16/EU: statistik over meddelelser og skatteplig tige 
— i tilfælde af arbejdsindtægt samt tantiemer og bestyrelseshon orarer: statistik 
over meddelelser og modtagere, meddelelser og betalere, modtage re og rela­
tion, betalere og relation, modtagere og indkomst  
— i tilfælde af pensioner: statistik over meddelelser og modtag ere, meddelelser 
og betalere, modtagere, betalere, ordninger, indkomst  
— i tilfælde af livsforsikringsprodukter: statistik over meddel elser og policer, 
policer generelt, hændelser  
— i tilfælde af ejendomsret til og indtægt fra fast ejendom: st atistik over medde­
lelser og parter, parter generelt, ejendom — antal og værdi, tr ansaktion — 
antal og værdi, lån — antal og værdi, indtægter fra rettigheder  — antal og 
værdi  
— i tilfælde af indtægter fra royalties: statistik over meddele lser og modtagere, 
meddelelser og betalere, modtagere og indkomst  
— i tilfælde af statusmeddelelser: statistik over statusmeddele lser, fejl i status­
meddelelser  
— i tilfælde af nuldatameddelelser: statistik om nuldatameddele lser. ▼M4
 02015R2378 — DA — 01.01.2023 — 005.001 — 36  
BILAG XI  
Den i artikel 2d omhandlede liste  
De statistiske oplysninger, der, jf. artikel 23, stk. 4, i dire ktiv 2011/16/EU, 
kræves i forbindelse med obligatorisk automatisk udveksling af oplysninger i 
overensstemmelse med nævnte direktivs artikel 8, stk. 3a, skal omfatte følgende 
oplysninger:  
— pr. meddelelse, statistik om oprindelses- og bestemmelsesland , samlet antal 
registreringer, samlet beløb for betalinger  
— pr. oprindelsesland, statistik om samlet antal indberettende finansielle insti­
tutter, samlet beløb for betalinger  
— pr. enkelt konto, statistik om antal kontohavere, betalingska tegori, beløb pr. 
betalingskategori  
— pr. konto, statistik om kontohavertype, kontohavers skatteide ntifikations­
nummer eller tilsvarende, kontohavers hjemland, fysisk person s om konto­
haver, lukket konto, hvilende konto  
— pr. kontohaver, statistik om kontrollerende persontype, kontr ollerende persons 
skatteidentifikationsnummer eller tilsvarende, kontrollerende p ersons hjem­
land, fysisk person som kontrollerende person.  ▼M2
 02015R2378 — DA — 01.01.2023 — 005.001 — 37  
BILAG XII  
Den i artikel 2d omhandlede liste  
De statistiske oplysninger, der, jf. artikel 23, stk. 4, i dire ktiv 2011/16/EU, 
kræves i forbindelse med obligatorisk automatisk udveksling af oplysninger i 
overensstemmelse med nævnte direktivs artikel 8aa, skal omfatte  følgende 
oplysninger:  
— antal land for land-rapporter modtaget fra indberettende enhe der 
— antal land for land-rapporter, som indberettende enheder skal  indgive, men 
som ikke er modtaget, eller hvor kun en delvis rapport er indgi vet, opdelt 
efter det ultimative moderselskabs jurisdiktion  
— antal land for land-rapporter modtaget fra hver af de øvrige medlemsstater  
— antal land for land-rapporter, der skal modtages, men ikke er  modtaget, fra 
hver af de øvrige medlemsstater  
— antal land for land-rapporter sendt til hver af de øvrige med lemsstater.  ▼M2
 02015R2378 — DA — 01.01.2023 — 005.001 — 38  
BILAG XIII  
Den i artikel 2e omhandlede formular  
Formularen til den obligatoriske automatiske udveksling af oply sninger om græn­
seoverskridende ordninger i henhold til artikel 8ab i direktiv 2011/16/EU inde­
holder foruden de elementer, der er anført i artikel 8ab, stk. 14, i nævnte direktiv, 
følgende felt:  
a) Den eller de indberetningspligtige grænseoverskridende ordni ngers referencenummer.  ▼M3
 02015R2378 — DA — 01.01.2023 — 005.001 — 39  
BILAG XIV  
Elektronisk format, jf. artikel 2, stk. 3  
De elektroniske formater, der anvendes i forbindelse med obliga torisk automatisk 
udveksling af oplysninger i henhold til artikel 8ac, stk. 2, i direktiv 2011/16/EU, 
skal overholde følgende træstruktur og indeholde følgende eleme nter og 
attributter (  1 ): 
<?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:annotation>  
<xsd:documentation>This type defines the 
messages to be exchanged under the OECD Model Rules and [EU Specific] [EU DIR2021/514].</xsd:documentation>  ▼M4 
( 1 ) Bemærk, at det kun er de elementer og attributter, der rent f aktisk finder anvendelse i 
forbindelse med en given sag i forbindelse med de regler om pas sende omhu og indbe­
retning i afdeling II og III i bilag V til Rådets direktiv 2011 /16/EU, som ændret ved 
Rådets direktiv (EU) 2021/514, der behøver at fremgå at det ele ktroniske format.
 02015R2378 — DA — 01.01.2023 — 005.001 — 40  
</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:annotation>  
<xsd:documentation>The message contains new 
(including additional) information.</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI402">  
<xsd:annotation>  
<xsd:documentation>The message contains corrections 
for previously sent information.</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI403">  
<xsd:annotation>  
<xsd:documentation>The message advises that 
there is no data to report.</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
</xsd:restriction>  ▼M4
 02015R2378 — DA — 01.01.2023 — 005.001 — 41  
</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:annotation>  
<xsd:documentation>Legal Entity Identifier</xsd: 
documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="EIN">  
<xsd:annotation>  
<xsd:documentation>Entity Identification 
Number</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="IIN">  
<xsd:annotation>  
<xsd:documentation>Individual Identification Number</xsd: 
documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="BRN">  
<xsd:annotation>  
<xsd:documentation>Business Registration Number</xsd: 
documentation>  
</xsd:annotation>  ▼M4
 02015R2378 — DA — 01.01.2023 — 005.001 — 42  
</xsd:enumeration>  
<xsd:enumeration value="Other">  
<xsd:annotation>  
<xsd:documentation>Other</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:annotation>  
<xsd:documentation>Office</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI902">  
<xsd:annotation>  
<xsd:documentation>Hotel 
room</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI903">  ▼M4
 02015R2378 — DA — 01.01.2023 — 005.001 — 43  
<xsd:annotation>  
<xsd:documentation>Bed and Breakfast room</ 
xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI904">  
<xsd:annotation>  
<xsd:documentation>House</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI905">  
<xsd:annotation>  
<xsd:documentation>Apartment</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI906">  
<xsd:annotation>  
<xsd:documentation>Mobile 
Home</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI907">  
<xsd:annotation>  
<xsd:documentation>Campground</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI908">  
<xsd:annotation>  ▼M4
 02015R2378 — DA — 01.01.2023 — 005.001 — 44  
<xsd:documentation>Boat</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI909">  
<xsd:annotation>  
<xsd:documentation>Parking 
Space</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI910">  
<xsd:annotation>  
<xsd:documentation>Other</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:annotation>  
<xsd:documentation>The Reporting Platform 
Operator is resident for tax purposes in the EU Member State.</xsd:documentation>  ▼M4
 02015R2378 — DA — 01.01.2023 — 005.001 — 45  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="RPONEX2">  
<xsd:annotation>  
<xsd:documentation>The 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:annotation>  
<xsd:documentation>The Reporting Platform 
Operator does not have a residence for tax purposes but it has  its place of management (inclu ding effective management) in 
the EU Member State.</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="RPONEX4">  
<xsd:annotation>  
<xsd:documentation>The 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:annotation>  
<xsd:documentation>The Reporting Platform 
Operator is neither resident for tax purposes, nor incorporat ed 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>  ▼M4
 02015R2378 — DA — 01.01.2023 — 005.001 — 46  
</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>  ▼M4
 02015R2378 — DA — 01.01.2023 — 005.001 — 47  
</xsd:annotation>  
<xsd:complexType>  
<xsd: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:complexType>  
<xsd:simpleContent>  
<xsd:extension base="stf: 
StringMin1Max200_Type">  
<xsd:attribute name="xnlNameType" type="stf: 
StringMin1Max200_Type">  
<xsd:annotation>  ▼M4
 02015R2378 — DA — 01.01.2023 — 005.001 — 48  
<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:complexType>  
<xsd: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>  ▼M4
 02015R2378 — DA — 01.01.2023 — 005.001 — 49  
</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:complexType>  
<xsd: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>  ▼M4
 02015R2378 — DA — 01.01.2023 — 005.001 — 50  
<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">Dece- 
ased, Retired ...</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
<xsd:attribute name="nameTy pe" 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>  ▼M4
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</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="ResCountryCode" type="iso: 
CountryCode_Type" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>This 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:annotation>  
<xsd:documentation>This 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:annotation>  ▼M4
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<xsd:documentation>This 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:annotation>  
<xsd:documentation>This 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:annotation>  
<xsd:documentation>The nationality element 
is not to be provided as part of  the DPI schema.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="BirthInfo">  
<xsd:annotation>  
<xsd:documentation>This 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:complexType>  
<xsd:sequence>  
<xsd:element name="BirthDate" 
type="xsd:date">  
<xsd:annotation>  
<xsd:documentation>This element provides the date of birth, 
complying with the following format: YYYY-MM-DD.</xsd:documentation>  
</xsd:annotation>  ▼M4
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</xsd:element>  
<xsd:element name="BirthPlace" type="dpi: 
BirthPlace_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>This 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:annotation>  
<xsd:documentation>The street.</xsd: 
documentation>  
</xsd:annotation>  
</xsd:element>  ▼M4
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<xsd:element name="BuildingIdentifier" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The 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:annotation>  
<xsd:documentation>The 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:annotation>  
<xsd:documentation>The identifier of a 
floor within a building.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="DistrictName" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The name of the 
district of the address.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="POB" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The post office 
box.</xsd:documentation>  
</xsd:annotation>  ▼M4
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</xsd:element>  
<xsd:element name="PostCode" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The 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:annotation>  
<xsd:documentation>The city of the address. 
</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="CountrySubentity" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>A 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>  ▼M4
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<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:annotation>  
<xsd:documentation>This 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:annotation>  
<xsd:documentation>This 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>  ▼M4
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</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:annotation>  
<xsd:documentation>This 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:OECDLegalAd ­
dressType_EnumType" use="optional">  
<xsd:annotation>  
<xsd:documentation>This 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:  
— OECD301= residentialOrBusiness  
— OECD302= residential  
— OECD303= business  
— OECD304= registeredOffice  
— OECD305= unspecified  
The address of the Reportable Platform Operator 
must represent the “Registered Office Address” (OECD304).</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  ▼M4
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</xsd:complexType>  
<!– –>  
<!–The place of birth –>  
<xsd:complexType name="BirthPlace_Type">  
<xsd:annotation>  
<xsd:documentation>This 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:annotation>  
<xsd:documentation>The city of 
birth.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="CitySubentity" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The city 
subentity of birth.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="CountryInfo">  
<xsd:complexType>  
<xsd:choice>  
<xsd:element 
name="CountryCode" type="iso:CountryCode_Type">  
<xsd:annotation>  
<xsd:documentation>The current jurisdiction of 
birth.</xsd:documentation>  ▼M4
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</xsd:annotation>  
</xsd:element>  
<xsd:element name="For- 
merCountryName" type="stf:StringMin1Max200_Type">  
<xsd:annotation>  
<xsd:documentation>The 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>  ▼M4
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</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 Sel- 
ler</xsd:documentation>  
</xsd:annotation>  
<xsd:simpleContent>  
<xsd:extension 
base="stf:StringMin1Max200_Type"/>  
</xsd:simpleContent>  
</xsd:complexType>  
<!– –>  
<!–TIN –>  
<xsd:complexType name="TIN_Type">  
<xsd:annotation>  ▼M4
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<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 provi- 
ded, 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>  ▼M4
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<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:annotation>  
<xsd:documentation>Although 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:annotation>  
<xsd:documentation>This 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:annotation>  
<xsd:documentation>This 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:annotation>  ▼M4
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<xsd:documentation>This 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>  ▼M4
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<xsd:element name="MessageTypeIndic" type="dpi: 
DPIMessageTypeIndic_EnumType">  
<xsd:annotation>  
<xsd:documentation>This 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:date ­
Time">  
<xsd:annotation>  
<xsd:documentation>This 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>  ▼M4
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<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 defi- 
nes the type of identification number being sent among the following:  
— [EU Specific]: IIN for 
the reporting of an individual identification number;  
— LEI for the reporting of 
a legal entity identifier;  
— EIN for the reporting of 
an entity identification number;  
— BRN for the reporting 
of a business registration number; or  
— Other.  
</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
</xsd:extension>  
</xsd:simpleContent>  
</xsd:complexType>  ▼M4
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<!– –>  
<!–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:annotation>  
<xsd:documentation>This repeata- 
ble 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>  ▼M4
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<xsd:element name="TIN" type="dpi:TIN_Type" 
maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>This repea ­
table 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]:  
— 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>  
</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:NameOr- 
ganisation_Type" maxOccurs="unbounded">  
<xsd:annotation>  ▼M4
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<xsd:documentation>This 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:annotation>  
<xsd:documentation>The 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:annotation>  
<xsd:documentation>This 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:annotation>  
<xsd: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">  ▼M4
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<xsd:annotation>  
<xsd:documentation>The Assu- 
med Reporting element identifies whether the Reporting Platform Operator is not reporting information on Repor ­
table 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 there ­
fore 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:annotation>  ▼M4
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<xsd:documentation>This 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:annotation>  
<xsd:documentation>DocSpec identifies the particular report 
within the DPI message being transmitted. It permits the identification of reports requiring correc ­
tion.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:extension>  
</xsd:complexContent>  
</xsd:complexType>  
<!– –>  
<!–Correctable Reportable Seller–>  
<xsd:complexType name="CorrectableReportableSeller_Type">  
<xsd:annotation>  
<xsd:documentation>This 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>  ▼M4
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<xsd:element name="DocSpec" type="stf: 
DocSpec_Type">  
<xsd:annotation>  
<xsd:documentation>DocSpec identifies the particular report 
within the DPI message being transmitted. It permits the identification of reports requiring correc ­
tion.</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:String- 
Min1Max4000WithLang_Type" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>Please include any further brief infor ­
mation or explanation you consider necessary or that would facilitate the understanding of the compulsory infor ­
mation 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>  ▼M4
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</xsd:complexType>  
<!– –>  
<!–Duplicate of Account Holder Type (from CRS)–>  
<xsd:complexType name="AccountHolder_Type">  
<xsd:sequence>  
<xsd: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">  ▼M4
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<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 Consi ­
deration in respect to a Reportable Seller.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="AccountHolderName" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The 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:annotation>  
<xsd:documentation>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], 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>  ▼M4
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<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:Consi ­
derationType">  
<xsd:annotation>  
<xsd:documentation>The 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>  ▼M4
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<xsd:element name="NumberOfActivities" type="dpi: 
NumberOfActivities_Type">  
<xsd:annotation>  
<xsd:documentation>The Number of Activi ­
ties 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 Considera ­
tion.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Fees" type="dpi:FeesType">  
<xsd:annotation>  
<xsd:documentation>The 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:annotation>  
<xsd:documentation>The 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:annotation>  ▼M4
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<xsd:documentation>The 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:annotation>  
<xsd:documentation>The 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"/>  ▼M4
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</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Fees Type (Complex) –>  
<xsd:complexType name="FeesType">  
<xsd:sequence>  
<xsd:annotation>  
<xsd:documentation>The 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:sequence>  
<xsd:annotation>  
<xsd:documentation>The Consideration element 
is further split into four elements, representing the quarters in respect of which reporting takes place.  ▼M4
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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:annotation>  
<xsd:documentation>The 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:annotation>  
<xsd:documentation>The 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>  ▼M4
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</xsd:annotation>  
</xsd:element>  
<xsd:element name="Consideration" type="dpi:Conside ­
rationType">  
<xsd:annotation>  
<xsd:documentation>The 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:annotation>  
<xsd:documentation>The Number of Activi ­
ties 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:annotation>  
<xsd:documentation>The 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 commis ­
sions 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>  ▼M4
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</xsd:element>  
<xsd:element name="Taxes" type="dpi:TaxesType">  
<xsd:annotation>  
<xsd:documentation>The 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:DPIPro ­
pertyType_EnumType" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The 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:annotation>  
<xsd:documentation>This 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:annotation>  
<xsd:documentation>The 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>  ▼M4
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<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:annotation>  
<xsd:documentation>The 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:annotation>  
<xsd:documentation>The Name GVS element 
contains the legal name of the Reportable Seller.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  ▼M4
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<xsd:element name="JurisdictionGVS">  
<xsd:annotation>  
<xsd:documentation>The Jurisdiction GVS 
element identifies the jurisdiction whose Government Verification Service was relied upon by the Reporting Plat ­
form 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:annotation>  
<xsd:documentation>The 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:annotation>  
<xsd:documentation>Reflecting 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:Finan ­
cialIdentifier_Type" minOccurs="0">  
<xsd:annotation>  ▼M4
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<xsd:documentation>The Financial Identi ­
fier 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:annotation>  
<xsd:documentation>The Identity element 
is further comprised of the EntitySeller and IndividualSeller elements.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexType>  
<xsd:choice>  
<xsd:element name="EntitySeller">  
<xsd:annotation>  
<xsd:documentation>The Entity Seller element is further 
comprised of the Standard and GVS elements.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexType>  
<xsd:choice>  
<xsd:element name="Standard">  
<xsd:annotation>  ▼M4
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<xsd:documentation>The 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 Juris ­
diction .  
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:complexType>  
<xsd:sequence>  
<xsd:element name="EntSellerID" type="dpi: 
OrganisationParty_Type">  
<xsd:annotation>  
<xsd:documentation>The 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:annotation>  
<xsd:documentation>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:element>  
<xsd:element name="PermanentEstablishments" 
type="dpi:PermanentEstablishments_Type" minOccurs="0">  
<xsd:annotation>  
<xsd: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>  ▼M4
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</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
</xsd:element>  
<xsd:element name="GVS" type="dpi:GVSType">  
<xsd:annotation>  
<xsd:documentation>The 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="Individual ­
Seller">  
<xsd:complexType>  
<xsd:choice>  
<xsd:element name="Standard">  
<xsd:annotation>  
<xsd:documentation>The Standard element reflects the 
standard due diligence procedures and is further comprised of the IndSellerID element (which follows the Person ­
Party 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:complexType>  
<xsd:sequence>  ▼M4
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<xsd:element name="IndSellerID" type="dpi: 
PersonParty_Type">  
<xsd:annotation>  
<xsd:documentation>The 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:annotation>  
<xsd:documentation>The 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:annotation>  
<xsd:documentation>The 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>  ▼M4
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</xsd:complexType>  
</xsd:element>  
<xsd:element name="RelevantActivities">  
<xsd:annotation>  
<xsd:documentation>The Relevant Activi ­
ties 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:complexType>  
<xsd:sequence>  
<xsd:element name="Immovable ­
Property" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The 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:complexType>  
<xsd:sequence>  
<xsd:element name="PropertyListing" type="dpi:PropertyLi ­
stingType" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>The 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>  ▼M4
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</xsd:element>  
<xsd:element name="Per- 
sonalServices" type="dpi:OtherActivities_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The 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:annotation>  
<xsd:documentation>The 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:annotation>  
<xsd:documentation>The Transportation Rental element speci ­
fies the Relevant Activities provided by a Reportable Seller with respect to the rental of any mode of trans ­
port.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!– Permanent Establishments (Complex)–>  ▼M4
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<xsd:complexType name="PermanentEstablishments_Type">  
<xsd:sequence>  
<xsd:annotation>  
<xsd:documentation>The 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:choice>  
<xsd:sequence>  
<xsd:element name="AssumingPlatformOperator" 
type="dpi:CorrectableOtherRPO_Type">  
<xsd:annotation>  
<xsd:documentation>This 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:annotation>  ▼M4
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<xsd:documentation>This repeatable element provides infor ­
mation 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:sequence>  
<xsd:annotation>  
<xsd:documentation>This element provides infor ­
mation about the assuming or assumed Platform Operator.</xsd:documentation>  
</xsd:annotation>  
<xsd:element name="ResCountryCode" type="iso: 
CountryCode_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>This 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:annotation>  ▼M4
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<xsd:documentation>This 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:NameOrganisa ­
tion_Type">  
<xsd:annotation>  
<xsd:documentation>This 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:annotation>  
<xsd:documentation>This 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>  ▼M4
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<xsd:element name="DocSpec" type="stf: 
DocSpec_Type">  
<xsd:annotation>  
<xsd:documentation>DocSpec 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:sequence>  
<xsd:annotation>  
<xsd:documentation>The 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:Cor- 
rectablePlatformOperator_Type">  
<xsd:annotation>  
<xsd:documentation>The Platform Operator element identi ­
fies the Reporting Platform Operator and follows the Organisation Party type (see Organisation ­
Party_Type).</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="OtherPlatformOperators" type="dpi: 
OtherPlatformOperators_Type" minOccurs="0">  
<xsd:annotation>  ▼M4
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<xsd:documentation>This other Platform 
Operators element identifies either:  
— 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.  
[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:Cor- 
rectableReportableSeller_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>This 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 Messa ­
geTypeIndic 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 –>  ▼M4
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<xsd:element name="DPI_OECD">  
<xsd:complexType>  
<xsd:sequence>  
<xsd:element name="MessageSpec" type="dpi: 
MessageSpec_Type">  
<xsd:annotation>  
<xsd:documentation>The 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:annotation>  
<xsd:documentation>The DPI Body element contains the infor ­
mation 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>  ▼M4
 02015R2378 — DA — 01.01.2023 — 005.001 — 95  
BILAG XV  
Liste, der er omhandlet i artikel 2d  
De statistiske oplysninger, der, jf. artikel 23, stk. 4, i dire ktiv 2011/16/EU, 
kræves i forbindelse med obligatorisk udveksling af oplysninger  i overensstem­
melse med nævnte direktivs artikel 8ac, stk. 2, skal omfatte fø lgende oplysninger:  
— pr. meddelelse, statistik over det samlede antal indberetning er, der modtages 
fra de Indberettende Platformsoperatører med henblik på obligat orisk auto­
matisk udveksling af oplysninger  
— pr. meddelelse, statistik over det samlede antal indberetning er modtaget fra 
hver enkelt medlemsstat  
— pr. Sælger, hvorom der skal indberettes, statistik over den t ype Sælger, 
hvorom der skal indberettes, skatteregistreringsnummer eller ti lsvarende, 
bopælsmedlemsstat for den Sælger, hvorom der skal indberettes, og begrun­
delse for udvekslingen bopælsmedlemsstat for den Sælger, hvorom  der skal 
indberettes, og/eller den medlemsstat, hvor den faste ejendom e r beliggende  
— pr. Indberettende Platformsoperatør, statistikker over releva nt aktivitetstype 
og modydelse og type ejendom.  ▼M4
 02015R2378 — DA — 01.01.2023 — 005.001 — 96  
BILAG XVI  
Formular, der er omhandlet i artikel 2f, stk. 1  
Den formular, der skal anvendes til meddelelse af oplysninger o m Undtagne 
Platformsoperatører i henhold til artikel 8ac, stk. 6, i direkt iv 2011/16/EU og 
til meddelelse af oplysninger om Udenlandske Platformsoperatøre r i henhold til 
afdeling IV, afsnit F, punkt 2 og 4, i bilag V til direktiv 201 1/16/EU, skal 
indeholde følgende felter:  
(a) navn på den Undtagne Platformsoperatør  
(b) postadresse for den Undtagne Platformsoperatør  
(c) elektronisk adresse, herunder websteder, for den Undtagne P latformsope­
ratør  
(d) eventuelle skatteregistreringsnumre udstedt til den Undtagn e Platform­
soperatør, hvis et sådant findes  
(e) medlemsstat, over for hvem godtgørelsen, jf. afdeling I, af snit A, punkt 3, 
i bilag V til direktiv 2011/16/EU, er blevet forelagt samt  
(f) det regnskabsår, fra hvilket status som Undtaget Platformso peratør blev 
tildelt.  
Format for det individuelle identifikationsnummer for Udenlandske Plat ­
formsoperatører  
Det individuelle identifikationsnummer består af følgende 12-ci frede format, 
CCYYYYXXXXXX, hvor: CC er ISO-landekoden for den medlemsstat, d er 
har udstedt det individuelle identifikationsnummer, YYYY er det  år, hvor den 
Udenlandske Platformsoperatør registreres i den medlemsstat, hv or den 
enkelte registrering finder sted, og XXXXXX er en unik række te gn, der 
består af bogstaver og/eller tal.  
Opbevaringsperiode for visse oplysninger, der er slettet eller fjernet fra det 
centrale register  
1. Hvis registreringen af en Indberettende Platformsoperatør, j f. afdeling I, 
afsnit A, punkt 4, litra b), i bilag V til direktiv 2011/16/EU,  som ændret 
ved direktiv (EU) 2021/514, tilbagekaldes i overensstemmelse me d afde­
ling IV, afsnit F, punkt 7, i bilag V til direktiv 2011/16/EU, sletter den 
medlemsstat, hvor den enkelte registrering finder sted, den Ind berettende Plat­
formsoperatør fra det centrale register. Det centrale register opbevarer de 
slettede oplysninger, jf. afdeling IV, afsnit F, punkt 2 og 4, i bilag V til 
direktiv 2011/16/EU, i højst 12 måneder fra datoen for sletning en. 
2. Oplysninger, der er registreret i det centrale register over  Undtagne Platform­
soperatører, vil blive fjernet, hvis en Undtaget Platformsopera tør, jf. afdeling I, 
afsnit A, punkt 3, i bilag V til direktiv 2011/16/EU, som ændre t ved 
direktiv (EU) 2021/514, ikke på forhånd og årligt tilfredsstill ende har godt­
gjort over for den kompetente myndighed i den medlemsstat, til hvem Plat­
formsoperatøren i henhold til de regler, der er fastsat i afdel ing III, afsnit A, 
punkt 1-3, i bilag V til direktiv 2011/16/EU, ellers ville skul le indberette, at 
hele Platformens forretningsmodel er af en sådan art, at den ik ke har Sælgere, 
hvorom der skal indberettes. Det centrale register opbevarer de  fjernede oplys­
ninger, der er omhandlet i litra a)-f) i bilag XVI til nærværen de forordning, i 
højst 12 måneder fra datoen for fjernelsen af de registrerede o plysninger.  ▼M4