This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability  
for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official 
Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links 
embedded in this document  
►B COMMISSION IMPLEMENTING REGULATION (EU) 2015/2378  
of 15 December 2015  
laying down detailed rules for implementing certain provisions of Council Directive 2011/16/EU on 
administrative cooperation in the field of taxation and repealing Implementing Regulation (EU) 
No 1156/2012  
(OJ L 332, 18.12.2015, p. 19)  
Amended by:  
Official Journal  
No page  date  
►M1 Commission Implementing Regulation (EU) 2016/1963 of 9 Novembe r 
2016  L 303  4  10.11.2016  
►M2 Commission Implementing Regulation (EU) 2018/99 of 22 January 
2018  L 17  2 9  23.1.2018  
►M3 Commission Implementing Regulation (EU) 2019/532 of 28 March 
2019  L 88  2 5  29.3.2019  
►M4 Commission Implementing Regulation (EU) 2022/1467 of 5 Septemb er 
2022  L 231  3 6  6.9.2022  02015R2378 — EN — 01.01.2023 — 005.001 — 1
02015R2378 — EN — 01.01.2023 — 005.001 — 2  
COMMISSION IMPLEMENTING REGULATION (EU) 2015/2378  
of 15 December 2015  
laying down detailed rules for implementing certain provisions of 
Council Directive 2011/16/EU on administrative cooperation in the 
field of taxation and repealing Implementing Regulation (EU) 
No 1156/2012  
Article 1  
Standard forms for exchanges on request, spontaneous exchanges, 
notifications and feedback  
1. In regard to the forms to be used, ‘field’ means a location in a 
form where information to be exchanged pursuant to Directive 
2011/16/EU may be recorded.  
2. The form to be used for requests for information and for adm in­
istrative enquiries pursuant to Article 5 of Directive 2011/16/ EU and 
their replies, acknowledgments, requests for additional backgro und 
information, inability or refusal pursuant to Article 7 of that  Directive 
shall comply with Annex I to this Regulation.  
3. The form to be used for spontaneous information and its ackn owl­
edgment pursuant to Articles 9 and 10 of Directive 2011/16/EU s hall 
comply with Annex II to this Regulation.  
4. The form to be used for requests for administrative notifica tion 
pursuant to Article 13(1) and 13(2) of Directive 2011/16/EU and  their 
responses pursuant to Article 13(3) of that Directive shall com ply with 
Annex III to this Regulation.  
5. The form to be used for feedback information pursuant to 
Article 14(1) of Directive 2011/16/EU shall comply with Annex I V to 
this Regulation.  
Article 2  
Computerised formats for the mandatory automatic exchange of 
information  
1. The computerised format to be used for the mandatory automat ic 
exchange of information pursuant to Article 8(1) of Directive 
2011/16/EU shall comply with Annex V to this Regulation.  
2. The computerised format to be used for the mandatory automat ic 
exchange of information pursuant to Article 8(3a) of Directive 
2011/16/EU shall comply with Annex VI to this Regulation.  ▼B
 02015R2378 — EN — 01.01.2023 — 005.001 — 3  
3. The computerised format to be used for the mandatory automat ic 
exchange of information pursuant to Article 8ac(2) of Directive  
2011/16/EU shall comply with Annex XIV to this Regulation.  
▼M1 
Article 2a  
Standard forms, including linguistic arrangements, for the 
mandatory automatic exchange of advance cross-border rulings 
and advance pricing arrangements  
1. In regard to the forms to be used, ‘component’ and ‘field’ m ean a 
location in a form where information to be exchanged pursuant t o 
Directive 2011/16/EU may be recorded.  
2. The form to be used for the mandatory automatic exchange of 
advance cross-border rulings and advance pricing arrangements 
pursuant to Article 8a of Directive 2011/16/EU shall comply wit h 
Annex VII to this Regulation.  
3. The key elements referred to in Article 20(5) of Directive 
2011/16/EU are the components listed in points (b), (h) and (i)  of 
Article 8a(6) of that Directive and those key elements shall al so be 
sent in English.  
Article 2b  
Linguistic arrangements for the mandatory automatic exchange of 
information on the country-by-country report  
The key elements referred to in Article 20(6) of Directive 2011 /16/EU 
are the information or explanation included in Table 3 of Secti on III of 
Annex III to that Directive and those key elements shall also b e sent in 
English, except if another official language of the Union has b een 
agreed to be used between the sending Member State and all the 
other Member States to which information is sent pursuant to 
Article 8aa(2) of Directive 2011/16/EU.  
▼M2 
Article 2c  
Form and conditions for the communication of the yearly 
assessment  
1. The form for the communication of the yearly assessment of t he 
effectiveness of the automatic exchange of information and the practical 
results achieved pursuant to Article 23(3) of Directive 2011/16 /EU is set 
out in Annex VIII to this Regulation.  
2. Before 1 April each year, Member States shall communicate to  the 
Commission by electronic means the yearly assessment using the form 
referred to in paragraph 1. The assessment shall cover the peri od of the 
previous calendar year.  ▼M4
 02015R2378 — EN — 01.01.2023 — 005.001 — 4  
Article 2d  
List of statistical data  
1. The list of statistical data required for all forms of admin istrative 
cooperation, other than the mandatory automatic exchange of 
information, pursuant to Article 23(4) of Directive 2011/16/EU is set 
out in Annex IX to this Regulation.  
The list of statistical data required for the mandatory automat ic 
exchange of information pursuant to Article 8(1) of Directive 
2011/16/EU is set out in Annex X to this Regulation.  
The list of statistical data required for the mandatory automat ic 
exchange of information pursuant to Article 8(3a) of Directive 
2011/16/EU is set out in Annex XI to this Regulation.  
The list of statistical data required for the mandatory automat ic 
exchange of information pursuant to Article 8aa of Directive 
2011/16/EU is set out in Annex XII to this Regulation.  
▼M4 
The list of statistical data required for the mandatory automat ic 
exchange of information pursuant to Article 8ac of Directive 
2011/16/EU is set out in Annex XV to this Regulation.  
▼M2 
2. Before 1 April each year, Member States shall communicate by  
electronic means, to the Commission the statistical data on all  forms of 
administrative cooperation, other than the mandatory automatic 
exchange of information, in accordance with the list set out in  
Annex IX, in respect of the previous calendar year.  
3. Before 1 November each year Member States shall communicate 
by electronic means to the Commission the statistical data on m andatory 
automatic exchange of information in accordance with the list s et out in 
Annex X, Annex XI and Annex XII.  
▼M3 
Article 2e  
Standard forms, including linguistic arrangements, for the 
mandatory automatic exchange of information on reportable 
cross-border arrangements  
1. In regard to the forms to be used, ‘component’ and ‘field’ m ean a 
location in a form where information to be exchanged pursuant t o 
Directive 2011/16/EU may be recorded.  
2. The form to be used for the mandatory automatic exchange of 
information on reportable cross-border arrangements pursuant to  
Article 8ab of Directive 2011/16/EU shall comply with Annex XII I to 
this Regulation.  ▼M2
 02015R2378 — EN — 01.01.2023 — 005.001 — 5  
3. The key elements referred to in the third subparagraph of 
Article 20(5) of Directive 2011/16/EU shall be the components l isted 
in points (b), (c) and (e) of Article 8ab(14) of that Directive  and for 
these key elements, the linguistic arrangements shall be the sa me as 
those provided for in Article 2a(3) of this Regulation.  
▼M4 
Article 2f  
Standard forms, for the communication of information on Excluded 
Platform Operators and Foreign Platform Operators to the central 
register, format of the individual identification number for Foreign 
Platform Operators and the retention period for information 
deleted from the central register  
1. The form to be used for the communication of information on 
Excluded Platform Operators and Foreign Platform Operators to t he 
central register pursuant to Article 8ac(6) of Directive 2011/1 6/EU 
shall comply with Annex XVI to this Regulation.  
2. The key elements to be recorded in the central register, as 
provided for by Article 8ac(6) of Directive 2011/16/EU shall be  the 
information listed in subparagraph F(2) and F(4) of Section IV of 
Annex V to that Directive and Annex XVI to this Regulation. The  
establishment of the central register and the processing of per sonal 
data carried out within the central register by the Commission on 
behalf of the competent authorities of Member States will compl y 
with Regulation (EU) 2016/679 of the European Parliament and of  
the Council (  1 ) and Regulation (EU) 2018/1725 of the European 
Parliament and of the Council (  2 ). The competent authorities of 
Member States shall be considered to be data controllers and th e 
Commission shall be considered to be a data processor in accord ance 
with Regulation (EU) 2016/679.  
3. The format of the individual identification number for Forei gn 
Platform Operators within the meaning of Article 8ac(4) of Dire ctive 
2011/16/EU is set out in Annex XVI to this Regulation.  
4. The retention period for information deleted from the centra l 
register, pursuant to Annex V, Section IV, subparagraph F(5), 
point (d), and Article 8ac(5) of Directive 2011/16/EU are set o ut in 
Annex XVI to this Regulation.  ▼M3 
( 1 ) Regulation (EU) 2016/679 of the European Parliament and of th e Council of 
27 April 2016 on the protection of natural persons with regard to the 
processing of personal data and on the free movement of such da ta, and 
repealing Directive 95/46/EC (General Data Protection Regulatio n) (OJ L 119, 
4.5.2016, p. 1). 
( 2 ) Regulation (EU) 2018/1725 of the European Parliament and of t he Council of 
23 October 2018 on the protection of natural persons with regar d to the 
processing of personal data by the Union institutions, bodies, offices and 
agencies and on the free movement of such data, and repealing 
Regulation (EC) No 45/2001 and Decision No 1247/2002/EC (OJ L 2 95, 
21.11.2018, p. 39).
 02015R2378 — EN — 01.01.2023 — 005.001 — 6  
Article 3  
Practical arrangements regarding the use of the CCN network  
1. The reports, statements and other documents referred to in t he 
information communicated pursuant to Directive 2011/16/EU may b e 
sent using means of communication other than the CCN network.  
2. Where the information referred to in Directive 2011/16/EU is  not 
exchanged by electronic means using the CCN network, and unless  
otherwise agreed bilaterally, the information shall be provided  under 
cover of a letter describing the information communicated and d uly 
signed by the competent authority communicating the information . 
Article 4  
Repeal  
Implementing Regulation (EU) No 1156/2012 is repealed with effe ct 
from 1 January 2016.  
References made to the repealed Implementing Regulation shall b e 
construed as references to this Regulation.  
Article 5  
Entry into force and application  
This Regulation shall enter into force on the third day followi ng that of 
its publication in the  Official Journal of the European Union . 
It shall apply from 1 January 2016.  
This Regulation shall be binding in its entirety and directly a pplicable in 
all Member States.  ▼B
 02015R2378 — EN — 01.01.2023 — 005.001 — 7  
ANNEX I  
Form referred to in Article 1(2)  
The form for requests for information and for administrative en quiries, pursuant 
to Article 5 and Article 5a of Directive 2011/16/EU, and their replies, acknowl­
edgments, requests for additional background information, inabi lity or refusal, 
pursuant to Article 7 of Directive 2011/16/EU, contains the fol lowing fields (  1 ): 
— Legal basis  
— Reference number  
— Date  
— Identity of the requesting and requested authorities  
— Identity of the person under examination or investigation  
— General case description and, if appropriate, specific backgr ound information 
likely to allow assessing the foreseeable relevance of the info rmation 
requested to the administration and enforcement of the domestic  laws of 
Member States concerning the taxes referred to in Article 2 of Directive 
2011/16/EU.  
— Tax purpose for which the information is sought  
— Period under investigation  
— Name and address of any person believed to be in possession o f the requested 
information  
— Fulfilment of the legal requirement set out in Article 16(1) of Directive 
2011/16/EU  
— Fulfilment of the legal requirement set out in Article 17(1) of Directive 
2011/16/EU  
— Reasoned request for an administrative enquiry and reasons fo r refusal to 
undertake the requested administrative enquiry  
— Acknowledgement of the request for information  
— Request for additional background information  
— Reasons for inability or refusal to provide information  
— Reasons for a failure to respond by the relevant time limit a nd date by which 
the requested authority considers it might be able to respond  
— A detailed description of the group.  ▼M4 
( 1 ) However, only the fields actually filled in a given case need  to appear in the form used 
in that case
 02015R2378 — EN — 01.01.2023 — 005.001 — 8  
ANNEX II  
Form referred to in Article 1(3)  
The form for spontaneous information and its acknowledgment pur suant to 
Articles 9 and 10 respectively of Directive 2011/16/EU contains  the following 
fields (  1 ): 
— Legal basis  
— Reference number  
— Date  
— Identity of the sending and receiving authorities  
— Identity of the person subject to the spontaneous exchange of  information  
— Period covered by the spontaneous exchange of information  
— Fulfilment of the legal requirement imposed by Article 16(1) of Directive 
2011/16/EU  
— Acknowledgement of the spontaneous information.  ▼B 
( 1 ) However, only the fields actually filled in a given case need  to appear in the form used 
in that case.
 02015R2378 — EN — 01.01.2023 — 005.001 — 9  
ANNEX III  
Form referred to in Article 1(4)  
The form for request for notification pursuant to Article 13(1)  and 13(2) of 
Directive 2011/16/EU and their responses pursuant to Article 13 (3) of that 
Directive contains the following fields (  1 ): 
— Legal basis  
— Reference number  
— Date  
— Identity of the requesting and requested authorities  
— Name and address of the addressee of the instrument or decisi on 
— Other information which may facilitate the identification of the addressee  
— Subject of the instrument or decision  
— Response of the requested authority, in accordance with Artic le 13(3) of 
Directive 2011/16/EU, including the date of notification of the  instrument 
or decision to the addressee.  ▼B 
( 1 ) However, only the fields actually filled in a given case need  to appear in the form used 
in that case.
 02015R2378 — EN — 01.01.2023 — 005.001 — 10  
ANNEX IV  
Form referred to in Article 1(5)  
The form for feedback pursuant to Article 14(1) of Directive 20 11/16/EU 
contains the following fields (  1 ): 
— Reference number  
— Date  
— Identity of the competent authority issuing the feedback  
— General feedback on the information provided  
— Results directly related to the information provided.  ▼B 
( 1 ) However, only the fields actually filled in a given case need  to appear in the form used 
in that case.
 02015R2378 — EN — 01.01.2023 — 005.001 — 11  
ANNEX V  
Computerised format referred to in Article 2(1)  
The computerised formats for the mandatory automatic exchange o f information 
pursuant to Article 8(1) of Directive 2011/16/EU comply with th e following tree 
structure and contains the following classes of elements (  1 ): 
(a) As regards the overall message:
  
▼M4 
(b) As regards the body for communicating information on income  from 
employment, director's fees or royalties:  
▼B
 ▼B 
( 1 ) However, only the classes of elements actually available and applicable in a given case 
need to appear in the computerised format used in that case.
 02015R2378 — EN — 01.01.2023 — 005.001 — 12  
(c) As regards the body for communicating information on pensio ns:
 
(d) As regards the body for communicating information on life i nsurance 
products:
  ▼B
 02015R2378 — EN — 01.01.2023 — 005.001 — 13  
(e) As regards the body for communicating information on owners hip of and 
income from immovable property:
  
(f) As regards the body in case no information is to be communi cated in relation 
to a specific category:
  
(g) As regards the body for an acknowledgement of receipt of th e information 
for a specific category:
  ▼B
 02015R2378 — EN — 01.01.2023 — 005.001 — 14  
ANNEX VI  
Computerised format referred to in Article 2(2)  
The computerised format for the mandatory automatic exchange of  information 
pursuant to Article 8(3a) of Directive 2011/16/EU complies with  the following 
tree structure and contains the following elements and attribut es (  1 ): 
(a) As regards the overall message:
  ▼B 
( 1 ) However, only the elements and attributes actually applicable  in a given case further to 
the performance of the reporting and due diligence rules includ ed in Annexes I and II to 
Directive 2011/16/EU need to appear in the computerised format used in that case.
 02015R2378 — EN — 01.01.2023 — 005.001 — 15
  
▼B
 02015R2378 — EN — 01.01.2023 — 005.001 — 16
  
▼B
 02015R2378 — EN — 01.01.2023 — 005.001 — 17
  
▼B
 02015R2378 — EN — 01.01.2023 — 005.001 — 18
  
▼B
 02015R2378 — EN — 01.01.2023 — 005.001 — 19
  
▼B
 02015R2378 — EN — 01.01.2023 — 005.001 — 20
  
▼B
 02015R2378 — EN — 01.01.2023 — 005.001 — 21
  
▼B
 02015R2378 — EN — 01.01.2023 — 005.001 — 22
  
▼B
 02015R2378 — EN — 01.01.2023 — 005.001 — 23
  
▼B
 02015R2378 — EN — 01.01.2023 — 005.001 — 24
  
▼B
 02015R2378 — EN — 01.01.2023 — 005.001 — 25  
(b) As regards the types common to FATCA and CRS used in the me ssage 
under point (a) above:
  ▼B
 02015R2378 — EN — 01.01.2023 — 005.001 — 26
  
▼B
 02015R2378 — EN — 01.01.2023 — 005.001 — 27
  
▼B
 02015R2378 — EN — 01.01.2023 — 005.001 — 28
  
(c) As regards the common OECD types used in the message under point (a) 
above:
  ▼B
 02015R2378 — EN — 01.01.2023 — 005.001 — 29
  
▼B
 02015R2378 — EN — 01.01.2023 — 005.001 — 30
  
▼B
 02015R2378 — EN — 01.01.2023 — 005.001 — 31  
ANNEX VII  
Form referred to in Article 2a  
The form for the mandatory automatic exchange of advance cross- border rulings 
and advance pricing arrangements pursuant to Article 8a of Dire ctive 
2011/16/EU contains, in addition to the components listed in Ar ticle 8a(6) of 
that Directive, the following field:  
(a) Ruling Reference.  ▼M1
 02015R2378 — EN — 01.01.2023 — 005.001 — 32  
ANNEX VIII  
Form referred to in Article 2c  
The form for the communication pursuant to Article 23(3) of Dir ective 
2011/16/EU covers the following information:  
— Identification of the Member State replying to the questionna ire 
— Availability of information in the Member State  
— Monitoring whether bilateral annual feedbacks as per Article 14(2) were sent  
— Effectiveness of the automatic exchange of information:  
— Processing of information received and main overall technical  (IT) issues 
encountered  
— Quality of information received, containing identification of  recipients/ 
parties; issues with the content of information received and re lated 
suggestions  
— Compliance use and effectiveness, containing usefulness of in formation in 
principle; actual and future use of information; use of informa tion by tax 
area; administrative cooperation encouraged by the use of the i nformation 
received  
— Practical results achieved, containing total outcome (includi ng special 
projects); specific outcome from special projects; administrati ve and 
other relevant costs for automatic exchange of information (AEO I) devel­
opment and implementation; administrative costs for recurring A EOI 
operations; other relevant costs for tax compliance operations;  positive 
and negative experiences; main aspects generating litigation an d court 
proceedings  
— Rate of success as regards the obligation to communicate the country-by- 
country reports to the Member States concerned (Number of count ry-by- 
country reports received from tax authorities of other Member S tates/ 
Number of country-by-country reports due to be received from ta x auth­
orities of other Member States)  
— Rate of compliance of Reporting Entities as regards the oblig ation to 
provide the country-by-country reports (Number of country-by-co untry 
reports received/Number of country-by-country reports due to be  
reported)  
— List of any jurisdictions where Ultimate Parent Entities of U nion-based 
Reporting Entities are resident, but full country-by-country re ports have 
not been filed or exchanged.  ▼M2
 02015R2378 — EN — 01.01.2023 — 005.001 — 33  
ANNEX IX  
List referred to in Article 2d  
The statistical data required for the forms of administrative c ooperation other 
than the mandatory automatic exchange of information referred t o in Article 23(4) 
of Directive 2011/16/EU covers the following information:  
— Identification of the Member State  
— Year  
— Part A: Statistics per Member State on exchange of informatio n 
— on exchange of information on request (Article 5, 6, 7 of Dir ective 
2011/16/EU)  
— Number of requests sent  
— Number of replies received  
— Number of full replies received within the legal deadline  
— Number of replies for which (part of or the whole) informatio n was 
received within two months  
— Number of requests received  
— Number of replies sent  
— Number of refusals on the ground of Article 17 of Directive 
2011/16/EU  
— on exchange of information on group request (Article 5a of Di rective 
2011/16/EU)  
— Number of group requests sent  
— Number of group replies received  
— Number of full group replies received within the legal deadli ne 
— Number of group replies for which (part of or the whole) info rmation 
was received within two months  
— Number of group requests received  
— Number of group replies sent  
— Number of group refusals on the ground of Article 17 of Direc tive 
2011/16/EU  
— on spontaneous exchange of information (Article 9 and 10 of D irective 
2011/16/EU)  
— Number of spontaneous exchanges sent  
— Number of spontaneous exchanges received  ▼M4
 02015R2378 — EN — 01.01.2023 — 005.001 — 34  
— Part B: Statistics on other forms of administrative cooperati on 
— on presence in administrative offices and participation in ad ministrative 
enquiries (Article 11 of Directive 2011/16/EU)  
— Number of incoming presences in administrative offices and pa rtici­
pation in administrative enquiries  
— Number of outgoing presences in administrative offices and pa rtici­
pation in administrative enquiries  
— on simultaneous controls (Article 12 of Directive 2011/16/EU)  
— Number of simultaneous controls which the Member State has 
initiated  
— Number of simultaneous controls in which the Member State has  
participated  
— on requests for notification (Article 13 of Directive 2011/16 /EU)  
— Number of requests for notification sent  
— Number of requests for notification received  
— on feedback (Article 14 of Directive 2011/16/EU)  
— Number of requests for feedback sent  
— Number of feedback received  
— Number of requests for feedback received  
— Number of feedback sent  
— Part C: Statistics on estimated additional revenue or increas e in assessed tax 
due to administrative cooperation. The information under this p art is optional  
— From exchange of information on request  
— From spontaneous exchange of information  
— As a result of simultaneous control  
— Overall figure and number of cases.  ▼M4
 02015R2378 — EN — 01.01.2023 — 005.001 — 35  
ANNEX X  
List referred to in Article 2d  
The statistical data required for the mandatory automatic excha nge of information 
pursuant to Article 23(4) of Directive 2011/16/EU on the catego ries of income 
and capital referred to in Article 8(1) of that Directive cover s the following 
information:  
— For all categories of income and capital referred to in Artic le 8(1) of 
Directive 2011/16/EU: statistics on message and taxpayer  
— In the case of income from employment and director's fees: st atistics on 
message and recipient, message and payer, recipient and relatio nship, payer 
and relationship, recipient and income  
— In the case of pensions: statistics on message and recipient,  message and 
payer, recipient, payer, scheme, income  
— In the case of life insurance products: statistics on message  and policy, policy 
overall, event  
— In the case of ownership of and income from immovable propert y: statistics 
on message and party, party overall, property quantity and valu e, transaction 
quantity and value, loan event quantity and value, right income  quantity and 
value  
— In the case of income from royalties: statistics on message a nd recipient, 
message and payer, recipient and income  
— In the case of status messages: statistics on status message,  status message 
error  
— In the case of zero data messages: statistics on zero data me ssage.  ▼M4
 02015R2378 — EN — 01.01.2023 — 005.001 — 36  
ANNEX XI  
List referred to in Article 2d  
The statistical data required for the mandatory automatic excha nge of information 
in accordance with Article 8(3a) of Directive 2011/16/EU, pursu ant to 
Article 23(4) of that Directive covers the following informatio n: 
— Per message, statistics on originating country and destinatio n country, total 
number of records, total payment amounts  
— Per originating country, statistics on total number of report ing financial insti­
tutions, total payment amounts  
— Per unique account, statistics on account holder quantity, pa yment category, 
amount per payment category  
— Per account, statistics on account holder type, account holde r taxpayer identi­
fication number or functional equivalent, account holder reside nce country, 
natural person as account holder, closed account, dormant accou nt 
— Per account holder, statistics on controlling person type, co ntrolling person 
taxpayer identification number or functional equivalent, contro lling person 
residence country, natural person as controlling person.  ▼M2
 02015R2378 — EN — 01.01.2023 — 005.001 — 37  
ANNEX XII  
List referred to in Article 2d  
The statistical data required for the mandatory automatic excha nge of information 
in accordance with Article 8aa of Directive 2011/16/EU, pursuan t to Article 23(4) 
of that Directive covers the following information:  
— Number of country-by-country reports received from Reporting Entities  
— Number of country-by-country reports due to be reported by Re porting 
Entities but not received or only partial report provided, brea kdown per 
jurisdictions of the Ultimate Parent Entities  
— Number of country-by-country reports received from each other  Member 
State.  
— Number of country-by-country reports due but not received fro m each other 
Member State.  
— Number of country-by-country reports sent to each other Membe r State.  ▼M2
 02015R2378 — EN — 01.01.2023 — 005.001 — 38  
ANNEX XIII  
Form referred to in Article 2e  
The form for the mandatory automatic exchange of information on  reportable 
cross-border arrangements pursuant to Article 8ab of Directive 2011/16/EU 
contains, in addition to the components listed in Article 8ab(1 4) of that Directive, 
the following field:  
(a) Reference Number of the reportable cross-border arrangement (s). ▼M3
 02015R2378 — EN — 01.01.2023 — 005.001 — 39  
ANNEX XIV  
Computerised format referred to in Article 2(3)  
The computerised format for the mandatory automatic exchange of  information 
pursuant to Article 8ac(2) of Directive 2011/16/EU complies wit h the following 
tree structure and contains the following elements and attribut es (  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 ) However, only the elements and attributes actually applicable  in a given case further to 
the performance of the due diligence and reporting rules includ ed in Section II and 
Section III of Annex V of Council Directive 2011/16/EU, as amen ded by Council 
Directive (EU) 2021/514 need to appear in the computerised form at used in that case.
 02015R2378 — EN — 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
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</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
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</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
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<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 — EN — 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 — EN — 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
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</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 — EN — 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 — EN — 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
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</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 — EN — 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">Deceased, 
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
 02015R2378 — EN — 01.01.2023 — 005.001 — 51  
</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
 02015R2378 — EN — 01.01.2023 — 005.001 — 56  
<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:OECDLegal ­
AddressType_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="FormerCountryName" 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 
Seller</xsd:documentation>  
</xsd:annotation>  
<xsd:simpleContent>  
<xsd:extension 
base="stf:StringMin1Max200_Type"/>  
</xsd:simpleContent>  
</xsd:complexType>  
<!– –>  
<!–TIN –>  
<xsd:complexType name="TIN_Type">  
<xsd:annotation>  ▼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 
provided, unless the TIN element is flagged as “unknown”.</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
<xsd:attribute name="unknown" type="xsd:boolean" 
use="optional">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">This attribute 
must be provided if the TIN is not available or inexistent. Any value provided for a TIN flagged as unknown 
will be discarded.</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
</xsd:extension>  
</xsd:simpleContent>  
</xsd:complexType>  
<!– –>  
<!–Message specification: Data identifying and describing 
the message as a whole–>  
<xsd:complexType name="MessageSpec_Type">  
<xsd:annotation>  ▼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:dateTime">  
<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 
defines 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 
repeatable data element describes the residence country code(s) of the entity.  
In case of an Entity Seller this should always be present and should correspond to the jurisdiction of residence 
identified on the basis of the due diligence requirements of the OECD Model Rules or [EU Specific] [EU 
DIR2021/514]. Specifically, under the OECD Model Rules, the residence country code of an Entity Seller 
should correspond to the jurisdiction in which its registered office is located.  
In case of a Reporting Platform Operator, the residence country code should correspond to the jurisdiction where 
the Reporting Platform Operator is resident for tax purposes or, where it does not have a residence for tax 
purposes, either the jurisdiction it is incorporated under or the jurisdiction that it has its place of management 
(including effective management) in, [EU Specific] or the Member State where it has a permanent establishment in.  
[EU Specific]: Reporting Platform Operator: This element is optional.</xsd:documentation>  
</xsd:annotation>  
<xsd:simpleType>  
<xsd:restriction base="iso: 
CountryCode_Type"/>  
</xsd:simpleType>  
</xsd:element>  ▼M4
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<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 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 Assumed 
Reporting element identifies whether the Reporting Platform Operator is not reporting information on Reportable 
Sellers, because another Reporting Platform Operator has assumed the reporting.  
When “AssumedReporting” is set 
to “true”, it means that another Reporting Platform Operator reported for the Reporting Platform Operator. 
Otherwise, this element must be set to “false”.  
This element is mandatory for 
Reporting Platform Operator and must not be provided for an Entity Seller.  
By way of an example, Platform Z 
is operated by two Platform Operators: Platform Operator 1 (resident in jurisdiction 1) and Platform Operator 2 
(resident in jurisdiction 2). In satisfying the reporting requirements, Platform Operator 1 has obtained assurances 
from Platform Operator 2 that it will fulfil the reporting obligations with respect to all of the Reportable Sellers of 
Platform Operator 1 in jurisdiction 2.  
Platform Operator 1 will 
therefore provide its identification information and set the AssumedReporting element to “true” to notify its 
jurisdiction residence (jurisdiction 1) that it has relied on another Platform Operator to fulfil the reporting 
requirements. Platform Operator 1 will also use the AssumingPlatformOperator element (discussed further 
below) to report to its jurisdiction (jurisdiction 1) identification information on Platform Operator 2, assuming 
the reporting obligation in the name of Platform Operator 1. Platform Operator 1 will not provide Reportable ­
Seller 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 
correction.</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 
correction.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:extension>  
</xsd:complexContent>  
</xsd:complexType>  
<!– –>  
<!–Additional Info –>  
<xsd:complexType name="CorrectableAdditionalInfo_Type">  
<xsd:sequence>  
<xsd:element name="DocSpec" type="stf:DocSpec_Type"/>  
<xsd:element name="OtherInfo" type="stf:StringMin1 
Max4000WithLang_Type" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>Please include any further brief 
information or explanation you consider necessary or that would facilitate the understanding of the compulsory 
information provided in the country-by-country report. </xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="ResCountryCode" type="iso: 
CountryCode_Type" minOccurs="0" maxOccurs="unbounded"/>  
<!– <xsd:element name="SummaryRef" type="dpi: 
DPISummaryListElementsType_EnumType" minOccurs="0" maxOccurs="unbounded"/> –>  
</xsd:sequence>  ▼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 Con ­
sideration 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 Con ­
sideration 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:Consider ­
ationType">  
<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 
Activities element specified the number of Relevant Activities that a Reportable Seller has provided. It is further 
split into four elements. These elements represent the four quarters in respect of which reporting of the number of 
Relevant Activities in respect of which Consideration was paid or credited to the Reportable Seller is required. As 
such, that the numbers of activities are reported on the basis of the date of payment or credit of the 
Consideration.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Fees" type="dpi:FeesType">  
<xsd: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:Consider ­
ationType">  
<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 
Activities element specified the number of Relevant Activities that a Reportable Seller has provided. It is further 
split into four elements. These elements represent the four quarters in respect of which reporting of the number of 
Relevant Activities in respect of which Consideration was paid or credited to the Reportable Seller is required.  
For Relevant Activities involving the rental 
of immovable property, the number of activities must be provided separately with respect to each Property 
Listing.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Fees" type="dpi:FeesType">  
<xsd: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 
commissions withheld or charged by the Reporting Platform Operator is required under subparagraphs B(2)(g) 
and B(3)(h) of Section III of the OECD Model Rules or [EU Specific] subparagraphs B(2)(f) and B(3)(g) of Section 
III of [EU DIR2021/514]. </xsd:documentation>  
</xsd:annotation>  ▼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:DPIProp ­
ertyType_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 Prop erty 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 
Platform Operator in respect of the Reportable Seller.  
It uses the 2-character alphabetic country 
code and country name list based on the ISO 3166-1 Alpha 2 standard.</xsd:documentation>  
</xsd:annotation>  
<xsd:simpleType>  
<xsd:restriction base="iso: 
CountryCode_Type"/>  
</xsd:simpleType>  
</xsd:element>  
<xsd:element name="ReferenceGVS" type="stf: 
StringMin1Max200_Type">  
<xsd: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 Identifier 
is an optional (mandatory) element that reflects the Financial Account Identifier which is the unique identifying number or 
reference available to the Reporting Platform Operator of the bank account or other payment account to which the 
Consideration is paid or credited.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!– Reportable Seller (Complex)–>  
<xsd:complexType name="ReportableSeller_Type">  
<xsd:sequence>  
<xsd:element name="Identity">  
<xsd: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 
Jurisdiction .  
The Standard element should be completed in case the 
Reporting Platform Operator has relied on the standard due diligence procedures of the OECD Model Rules or 
[EU Specific] [EU DIR2021/514] to identify and document the Entity Seller.</xsd:documentation>  
</xsd:annotation>  
<xsd: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 
PersonParty Type) and the Financial Identifier element. Platform Operators by default would use the standard 
due diligence procedures, but can also rely on the GVS procedure where it has been made available by the 
Reportable Jurisdiction .  
The PersonParty_Type, as enumerated in Section III of 
the OECD Model Rules or [EU Specific] [EU DIR2021/514], defines the information to be included in relation to 
an individual where the standard due diligence procedures are followed.</xsd:documentation>  
</xsd:annotation>  
<xsd: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 Activities 
element includes information on the Relevant Activities provided by Reportable Sellers and the Consideration derived 
therefrom. The element is comprised of the Immovable Property, Personal Services, sale of Goods and Transportation 
Rental elements, reflecting the nature of the activities provided by the Reportable Seller. Under the OECD Model 
Rules and [EU DIR2021/514], information in respect of the Immovable Property and Personal Services elements 
must be provided. Under the OECD Extended Scope and [EU DIR2021/514], information in respect of the sale of 
Goods and Transportation Rental elements must also be provided.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexType>  
<xsd:sequence>  
<xsd:element name="ImmovableP ­
roperty" 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:PropertyList ­
ingType" 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="PersonalServices" 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 
specifies the Relevant Activities provided by a Reportable Seller with respect to the rental of any mode of 
transport.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!– Permanent Establishments (Complex)–>  ▼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 
information about each Platform Operator for which the Reporting Platform Operator, as identified in the 
Platform Operator element, assumes the reporting.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:choice>  
</xsd:complexType>  
<xsd:complexType name="OtherRPO_Type">  
<xsd:sequence>  
<xsd:annotation>  
<xsd:documentation>This element provides 
information about the assuming or assumed Platform Operator.</xsd:documentation>  
</xsd:annotation>  
<xsd:element name="ResCountryCode" type="iso: 
CountryCode_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd: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:NameOrgani ­
sation_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:Correctable 
PlatformOperator_Type">  
<xsd:annotation>  
<xsd:documentation>The Platform Operator 
element identifies the Reporting Platform Operator and follows the Organisation Party type (see Organisa ­
tionParty_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:Correctable 
ReportableSeller_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 Mess ­
ageTypeIndic 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 
information on the Reporting Platform Operator, as well as on the Relevant Services performed by Reportable 
Sellers that give rise to the exchange.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
<xsd:attribute name="version" type="stf: 
StringMin1Max10_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">The DPI 
Version.</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
</xsd:complexType>  
</xsd:element>  
<!– –>  
</xsd:schema>  ▼M4
 02015R2378 — EN — 01.01.2023 — 005.001 — 95  
ANNEX XV  
List referred to in Article 2d  
The statistical data required for the mandatory exchange of inf ormation in 
accordance with Article 8ac(2) of Directive 2011/16/EU, pursuan t to Article 23(4) 
of that Directive covers the following information:  
— Per message, statistics on the total number of reports receiv ed from reporting 
platform operators for the mandatory automatic exchange of info rmation  
— Per message, statistics on the total number of reports receiv ed from each 
other Member State  
— Per reportable seller, statistics on reportable seller type, taxpayer identifi­
cation number or functional equivalent, Member State of residen ce of 
reportable seller and reason for exchange; Member State of resi dence of 
reportable seller and/or Member State in which the immovable pr operty is 
located  
— Per reporting platform operator, statistics on relevant activ ity type and con­
sideration and type of property listing.  ▼M4
 02015R2378 — EN — 01.01.2023 — 005.001 — 96  
ANNEX XVI  
Form referred to in Article 2f(1)  
The form to be used for the communication of information on Exc luded Platform 
Operators pursuant to Article 8ac(6) of Directive 2011/16/EU an d for the 
communication of information on Foreign Platform Operators purs uant to sub­
paragraph F(2) and F(4) of Section IV of Annex V to Directive 2 011/16/EU 
contains the following fields:  
(a) Name of Excluded Platform Operator  
(b) postal address of Excluded Platform Operator  
(c) electronic address, including websites of Excluded Platform  Operator  
(d) any TIN issued to the Excluded Platform Operator, if availa ble 
(e) Member State where the demonstration in accordance with sub paragraph 
A(3) of Section I of Annex V to Directive 2011/16/EU was provid ed to,; 
and 
(f) fiscal year from which the status of Excluded Platform Oper ator was 
granted.  
Format of the individual identification number for Foreign Platform 
Operators  
The individual identification number shall be composed of the f ollowing 12- 
digit format, CCYYYYXXXXXX where: CC is the ISO Country Code of  the 
Member State issuing the individual identification number; YYYY  is the year 
where the Foreign Platform Operator registers with the Member S tate of 
single registration; and XXXXXX is a unique string of character s 
composed of letters and/or numbers.  
Retention period for certain information deleted or removed from the 
central register  
1. Where the registration of a Reporting Platform Operator with in the meaning 
of point (b) of subparagraph A(4) of Section I of Annex V to Di rective 
2011/16/EU, as amended by Directive (EU) 2021/514 is revoked in  
accordance with subparagraph F(7) of Section IV of Annex V to D irective 
2011/16/EU, the Member State of single registration shall delet e the Reporting 
Platform Operator from the central register. The central regist er shall retain the 
deleted information referred to in subparagraph F(2) and F(4) o f Section IV of 
Annex V to Directive 2011/16/EU for no longer than 12 months fr om the date 
of deletion.  
2. Information recorded in the central register for Excluded Pl atform Operators 
will be removed where an Excluded Platform Operator within the meaning of 
subparagraph A(3) of Section I of Annex V to Directive 2011/16/ EU as 
amended by Directive (EU) 2021/514 does not demonstrate, upfron t and on 
an annual basis, to the satisfaction of the competent authority  of the Member 
State to which, in accordance with the rules laid down in subpa ragraphs A(1) 
to A(3) of Section III of Annex V to Directive 2011/16/EU, the Platform 
Operator otherwise would have had to report that Platform’s ent ire business 
model is such that it does not have Reportable Sellers. The cen tral register 
shall retain the removed information referred to in Annex XVI, points (a) to 
(f) of this Regulation for no longer than 12 months from the da te of the 
removal of the recorded information.  ▼M4