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Teatajas ning on kättesaadavad EUR-Lexi veebisaidil. Need ametlikud tekstid on vahetult kättesaadavad käesolevasse 
dokumenti lisatud linkide kaudu  
►B KOMISJONI RAKENDUSMÄÄRUS (EL) 2015/2378,  
15. detsember 2015,  
milles sätestatakse nõukogu direktiivi 2011/16/EL (maksustamisalase halduskoostöö kohta) 
teatavate sätete üksikasjalikud rakenduseeskirjad ning millega tunnistatakse kehtetuks 
rakendusmäärus (EL) nr 1156/2012  
(ELT L 332, 18.12.2015, lk 19)  
Muudetud:  
Euroopa Liidu Teataja  
nr lehekülg  kuupäev  
►M1 Komisjoni rakendusmäärus (EL) 2016/1963, 9. november 2016  L 303  4  10.11.2016  
►M2 Komisjoni rakendusmäärus (EL) 2018/99, 22. jaanuar 2018  L  1 7  2 9  23.1.2018  
►M3 Komisjoni rakendusmäärus (EL) 2019/532, 28. märts 2019  L  8 8  2 5  29.3.2019  
►M4 Komisjoni rakendusmäärus (EL) 2022/1467, 5. september 2022  L 231  3 6  6.9.2022  02015R2378 — ET — 01.01.2023 — 005.001 — 1
02015R2378 — ET — 01.01.2023 — 005.001 — 2  
KOMISJONI RAKENDUSMÄÄRUS (EL) 2015/2378,  
15. detsember 2015,  
milles sätestatakse nõukogu direktiivi 2011/16/EL 
(maksustamisalase halduskoostöö kohta) teatavate sätete 
üksikasjalikud rakenduseeskirjad ning millega tunnistatakse 
kehtetuks rakendusmäärus (EL) nr 1156/2012  
Artikkel 1  
Standardvormid teabevahetuseks taotluse alusel, omaalgatuslikuks 
teabevahetuseks, teavitamiseks ja tagasisideks  
1. Seoses kasutatavate vormidega tähendab lahter sellist asukoh ta 
vormil, kus võib esitada direktiivi 2011/16/EL kohaselt vahetat ava 
teabe.  
2. Direktiivi 2011/16/EL artikli 5 kohased taotlused teabe saam iseks 
ja haldusuurimiste teostamiseks ning vastused nendele, väljastu steated, 
täiendava taustteabe taotlused, kõnealuse direktiivi artikli 7 kohased 
teated teabele vastamise suutmatuse ja teabele vastamisest keel dumise 
kohta saadetakse vormil, mis vastab käesoleva määruse I lisa nõ uetele.  
3. Direktiivi 2011/16/EL artiklite 9 ja 10 kohane omaalgatuslik  teave 
ja selle väljastusteade saadetakse vormil, mis vastab käesoleva  määruse 
II lisa nõuetele.  
4. Direktiivi 2011/16/EL artikli 13 lõigete 1 ja 2 kohane haldu sliku 
teatamise taotlus ja selle vastus vastavalt direktiivi artikli 13 lõikele 3 
saadetakse vormil, mis vastab käesoleva määruse III lisa nõuete le. 
5. Direktiivi 2011/16/EL artikli 14 lõike 1 kohane tagasiside s aade­
takse vormil, mis vastab käesoleva määruse IV lisa nõuetele.  
Artikkel 2  
Elektroonilised vormid automaatseks teabevahetuseks  
1. Direktiivi 2011/16/EL artikli 8 lõike 1 kohaseks automaatsek s 
teabevahetuseks kasutatav elektrooniline vorm peab olema kooskõ las 
käesoleva määruse V lisaga.  
2. Direktiivi 2011/16/EL artikli 8 lõike 3a kohaseks automaatse ks 
teabevahetuseks kasutatav elektrooniline vorm peab olema kooskõ las 
käesoleva määruse VI lisaga.  ▼B
 02015R2378 — ET — 01.01.2023 — 005.001 — 3  
3. Direktiivi 2011/16/EL artikli 8ac lõike 2 kohaseks automaats eks 
teabevahetuseks kasutatav elektrooniline vorm peab olema kooskõ las 
käesoleva määruse XIV lisaga.  
▼M1 
Artikkel 2a  
Piiriüleseid eelotsuseid ja siirdehindade eelkokkuleppeid käsitleva 
kohustusliku automaatse teabevahetuse tüüpvormid, sealhulgas 
keeleline korraldus  
1. Seoses kasutatavate vormidega tähendavad „osa” ja „lahter” s ellist 
asukohta vormil, kus võib esitada direktiivi 2011/16/EL kohasel t vahe­
tatava teabe.  
2. Direktiivi 2011/16/EL artikli 8a kohaselt piiriüleste eelots uste ja 
siirdehindade eelkokkulepete puhul kohustuslikuks automaatseks teabe­
vahetuseks kasutatav tüüpvorm peab vastama käesoleva määruse VI I 
lisale.  
3. Direktiivi 2011/16/EL artikli 20 lõikes 5 osutatud põhieleme ndid 
on loetletud kõnealuse direktiivi artikli 8a lõike 6 punktides b, h ja i 
ning need edastatakse ka inglise keeles.  
Artikkel 2b  
Liikmesriike käsitlevate aruannete kohta sätestatud kohustusliku 
automaatse teabevahetuse keeleline korraldus  
Direktiivi 2011/16/EL artikli 20 lõikes 6 osutatud põhielemendi d on 
kõnealuse direktiivi III lisa III jao tabelis 3 esitatud teave ja selgitused 
ning need edastatakse ka inglise keeles, välja arvatud juhul, k ui edastav 
liikmesriik ning kõik teised liikmesriigid, kellele teave edast atakse 
vastavalt direktiivi 2011/16/EL artikli 8aa lõikele 2, on kokku  leppinud 
mõnes muus liidu ametlikus keeles.  
▼M2 
Artikkel 2c  
Tõhususe iga-aastase hinnangu vorm ja edastamistingimused  
1. Direktiivi 2011/16/EL artikli 23 lõike 3 kohase automaatse t eabe­
vahetuse tõhususe iga-aastase hinnangu ja saavutatud praktilist e tule­
muste edastamise vorm on sätestatud käesoleva määruse VIII lisa s. 
2. Liikmesriigid edastavad komisjonile igal aastal enne 1. apri lli 
elektrooniliselt oma iga-aastase hinnangu, kasutades lõikes 1 o sutatud 
vormi. Hinnang hõlmab eelmist kalendriaastat.  ▼M4
 02015R2378 — ET — 01.01.2023 — 005.001 — 4  
Artikkel 2d  
Statistiliste andmete loend  
1. Direktiivi 2011/16/EL artikli 23 lõike 4 kohane statistilist e 
andmete loend, mida on vaja igal kujul halduskoostöö tegemiseks  
peale kohustusliku automaatse teabevahetuse, on sätestatud käes oleva 
määruse IX lisas.  
Statistiliste andmete loend direktiivi 2011/16/EL artikli 8 lõi ke 1 kohase 
kohustusliku automaatse teabevahetuse jaoks on sätestatud käeso leva 
määruse X lisas.  
Statistiliste andmete loend direktiivi 2011/16/EL artikli 8 lõi ke 3a 
kohase kohustusliku automaatse teabevahetuse jaoks on sätestatu d käes­
oleva määruse XI lisas.  
Statistiliste andmete loend direktiivi 2011/16/EL artikli 8aa k ohase 
kohustusliku automaatse teabevahetuse jaoks on sätestatud käeso leva 
määruse XII lisas.  
▼M4 
Statistiliste andmete loend direktiivi 2011/16/EL artikli 8ac k ohase 
kohustusliku automaatse teabevahetuse jaoks on sätestatud käeso leva 
määruse XV lisas.  
▼M2 
2. Liikmesriigid edastavad komisjonile igal aastal enne 1. apri lli 
elektrooniliselt vastavalt IX lisas sätestatud loendile eelmise  kalendri­
aasta statistilised andmed igat liiki halduskoostöö kohta peale  kohustus­
liku automaatse teabevahetuse.  
3. Liikmesriigid edastavad komisjonile igal aastal enne 1. nove mbrit 
elektrooniliselt vastavalt X, XI ja XII lisas sätestatud loendi le statisti­
lised andmed kohustusliku automaatse teabevahetuse kohta.  
▼M3 
Artikkel 2e  
Aruantavate piiriüleste skeemide kohta sätestatud kohustusliku 
automaatse teabevahetuse tüüpvormid, sealhulgas keeleline 
korraldus  
1. Seoses kasutatavate vormidega tähendavad „osa” ja „lahter” s ellist 
asukohta vormil, kus võib esitada direktiivi 2011/16/EL kohasel t vahe­
tatava teabe.  
2. Aruantavate piiriüleste skeemide puhul direktiivi 2011/16/EL  
artikli 8ab kohaseks kohustuslikuks automaatseks teabevahetusek s kasu­
tatav tüüpvorm peab vastama käesoleva määruse XIII lisale.  ▼M2
 02015R2378 — ET — 01.01.2023 — 005.001 — 5  
3. Direktiivi 2011/16/EL artikli 20 lõike 5 kolmandas lõigus os utatud 
põhielemendid on kõnealuse direktiivi artikli 8ab lõike 14 punk tides b, c 
ja e loetletud teabe osad ning nende põhielementide puhul kehti b sama 
keeleline korraldus, mis on ette nähtud käesoleva määruse artik li 2a 
lõikes 3.  
▼M4 
Artikkel 2f  
Tüüpvormid vabastatud platvormihaldureid ja välismaiseid 
platvormihaldureid käsitleva teabe edastamiseks keskregistrisse, 
välismaiste platvormihaldurite individuaalse registreerimisnumbri 
vorming ning keskregistrist kustutatud teabe säilitamise aeg.  
1. Vorm, mida tuleb kasutada direktiivi 2011/16/EL artikli 8ac lõike 6 
kohaselt vabastatud platvormihaldureid ja välismaiseid platvorm ihaldu­
reid käsitleva teabe edastamiseks, peab vastama käesoleva määru se 
XVI lisale.  
2. Direktiivi 2011/16/EL artikli 8ac lõike 6 kohaselt keskregis trisse 
kantavad põhielemendid on kõnealuse direktiivi V lisa IV jao F jaotise 
punktides 2 ja 4 ning käesoleva määruse XVI lisas loetletud tea ve. 
Keskregistri loomine ja isikuandmete töötlemine keskregistris k omisjoni 
poolt liikmesriikide pädevate asutuste nimel toimub kooskõlas E uroopa 
Parlamendi ja nõukogu määrusega (EL) 2016/679 (  1 ) ja Euroopa Parla­
mendi ja nõukogu määrusega (EL) 2018/1725 (  2 ). Liikmesriikide päde­
vaid asutusi käsitatakse vastutavate töötlejatena ja komisjoni käsitatakse 
volitatud töötlejana kooskõlas määrusega (EL) 2016/679.  
3. Välismaise platvormihalduri individuaalse registreerimisnumb ri 
vorming direktiivi 2011/16/EL artikli 8ac lõike 4 tähenduses on  sätes­
tatud käesoleva määruse XVI lisas.  
4. Direktiivi 2011/16/EL V lisa IV jao F jaotise punkti 5 alapu nkti d 
ja artikli 8ac lõike 5 kohaselt keskregistrist kustutatud teabe  säilitamise 
aeg on sätestatud käesoleva määruse XVI lisas.  ▼M3 
( 1 ) Euroopa Parlamendi ja nõukogu 27. aprilli 2016. aasta määrus (EL) 2016/679 
füüsiliste isikute kaitse kohta isikuandmete töötlemisel ja sel liste andmete 
vaba liikumise ning direktiivi 95/46/EÜ kehtetuks tunnistamise kohta 
(isikuandmete kaitse üldmäärus) (ELT L 119, 4.5.2016, lk 1). 
( 2 ) Euroopa Parlamendi ja nõukogu 23. oktoobri 2018. aasta määrus  (EL) 
2018/1725, mis käsitleb füüsiliste isikute kaitset isikuandmete  töötlemisel 
liidu institutsioonides, organites ja asutustes ning isikuandme te vaba liik­
umist, ning millega tunnistatakse kehtetuks määrus (EÜ) nr 45/2 001 ja 
otsus nr 1247/2002/EÜ (ELT L 295, 21.11.2018, lk 39).
 02015R2378 — ET — 01.01.2023 — 005.001 — 6  
Artikkel 3  
Ühise teabevõrgu kasutamise praktiline korraldus  
1. Direktiivi 2011/16/EL kohaselt esitatavas teabes osutatud 
aruanded, teatised ja muud dokumendid võib saata muul viisil ku i 
ühise teabevõrgu kaudu.  
2. Kui direktiivi 2011/16/EL kohast teavet ei vahetata elektroo niliselt 
ühise teabevõrgu kaudu ja kui ei ole kahepoolselt kokku lepitud  teist­
moodi, esitatakse teave sellele lisatud kaaskirjaga, milles on kirjeldus 
teabe kohta, mille on nõuetekohaselt allkirjastanud edastav päd ev 
asutus.  
Artikkel 4  
Kehtetuks tunnistamine  
Rakendusmäärus (EL) nr 1156/2012 tunnistatakse kehtetuks alates  1. jaa­
nuarist 2016.  
Viiteid kehtetuks tunnistatud rakendusmäärusele käsitatakse vii detena 
käesolevale määrusele.  
Artikkel 5  
Jõustumine ja kohaldamine  
Käesolev määrus jõustub kolmandal päeval pärast selle avaldamis t 
Euroopa Liidu Teatajas . 
Seda kohaldatakse alates 1. jaanuarist 2016.  
Käesolev määrus on tervikuna siduv ja vahetult kohaldatav kõiki des 
liikmesriikides.  ▼B
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I LISA  
Artikli 1 lõikes 2 osutatud vorm  
Direktiivi 2011/16/EL artikli 5 ja 5a kohased teabe saamise ja haldusuurimiste 
teostamise taotlused ning nende vastused, väljastusteated, täie ndava taustteabe 
taotlused, direktiivi 2011/16/EL direktiivi artikli 7 kohased t eated teabele vasta­
mise suutmatuse ja teabele vastamisest keeldumise kohta saadeta kse vormil, mis 
sisaldab järgmisi lahtreid (  1 ): 
— õiguslik alus;  
— viitenumber;  
— kuupäev;  
— taotluse esitanud ja taotluse saanud asutuste andmed;  
— kontrollitava või uurimise all oleva isiku andmed;  
— juhtumi üldkirjeldus ja vajaduse korral konkreetne taustteave , mis võib aidata 
hinnata taotletava teabe eeldatavat asjakohasust liikmesriikide  siseriikliku 
õiguse haldamise ja jõustamise seisukohast seoses direktiivi 20 11/16/EL 
artiklis 2 osutatud maksudega;  
— maksueesmärk, mille kohta teavet taotletakse;  
— uuritav ajavahemik;  
— kõigi isikute nimi ja aadress, kellel arvatakse olevat taotle tavat teavet;  
— direktiivi 2011/16/EL artikli 16 lõikes 1 sätestatud õiguslik u nõude täitmine;  
— direktiivi 2011/16/EL artikli 17 lõikes 1 sätestatud õiguslik u nõude täitmine;  
— põhjendatud taotlus viia läbi haldusuurimine ja taotletud hal dusuurimise läbi­
viimisest keeldumise põhjused;  
— kinnitus teabetaotluse kättesaamise kohta;  
— täiendava taustteabe taotlus;  
— teabetaotlusele vastamise suutmatuse ja teabetaotlusele vasta misest keeldu­
mise põhjendused;  
— põhjused, miks ei suudeta vastata asjaomaseks tähtajaks ning kuupäev, 
milleks taotluse saanud asutus arvab, et suudab taotlusele vast ata; 
— rühma üksikasjalik kirjeldus.  ▼M4 
( 1 ) Konkreetsel juhul kasutatav vorm peab sisaldama ainult asjaom asel juhul täidetavaid 
lahtreid.
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II LISA  
Artikli 1 lõikes 3 osutatud vorm  
Direktiivi 2011/16/EL artiklite 9 ja 10 kohase omaalgatusliku t eabe ja selle 
väljastusteate vorm sisaldab järgmisi lahtreid (  1 ): 
— õiguslik alus;  
— viitenumber;  
— kuupäev;  
— edastavate ja vastuvõtvate asutuste andmed;  
— sellise isiku andmed, keda omaalgatuslik teabevahetus käsitle b; 
— ajavahemik, mida omaalgatuslik teabevahetus hõlmab;  
— direktiivi 2011/16/EL artikli 16 lõike 1 kohase õigusliku nõu de täitmine;  
— kinnitus omaalgatusliku teabe kättesaamise kohta.  ▼B 
( 1 ) Konkreetsel juhul kasutatav vorm peab sisaldama ainult asjaom asel juhul täidetavaid 
lahtreid.
 02015R2378 — ET — 01.01.2023 — 005.001 — 9  
III LISA  
Artikli 1 lõikes 4 osutatud vorm  
Direktiivi 2011/16/EL artikli 13 lõigete 1 ja 2 kohase teatamis taotluse ja kõne­
aluse direktiivi artikli 13 lõike 3 kohase vastuse vorm sisalda b järgmisi 
lahtreid (  1 ): 
— õiguslik alus;  
— viitenumber;  
— kuupäev;  
— taotluse esitanud ja taotluse saanud asutuste andmed;  
— dokumendi või otsuse saaja nimi ja aadress;  
— muu teave, mis võib hõlbustada saaja tuvastamist;  
— dokumendi või otsuse subjekt;  
— taotluse saanud asutuse vastus vastavalt direktiivi 2011/16/E L artikli 13 
lõikele 3, mis sisaldab dokumendi või otsuse adressaadi teavita mise 
kuupäeva.  ▼B 
( 1 ) Konkreetsel juhul kasutatav vorm peab sisaldama ainult asjaom asel juhul täidetavaid 
lahtreid.
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IV LISA  
Artikli 1 lõikes 5 osutatud vorm  
Direktiivi 2011/16/EL artikli 14 lõike 1 kohase tagasiside vorm  sisaldab järgmisi 
lahtreid (  1 ): 
— viitenumber;  
— kuupäev;  
— tagasisidet andva pädeva asutuse andmed;  
— üldine tagasiside esitatud teabe kohta;  
— esitatud teabega otseselt seotud tulemused.  ▼B 
( 1 ) Konkreetsel juhul kasutatav vorm peab sisaldama ainult asjaom asel juhul täidetavaid 
lahtreid.
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V LISA  
Artikli 2 lõikes 1 osutatud elektrooniline vorm  
Direktiivi 2011/16/EL artikli 8 lõike 1 kohaseks automaatseks t eabevahetuseks 
kasutatavad elektroonilised vormid vastavad järgmisele hierarhi lisele struktuurile 
ning sisaldavad järgmiseid elementide klasse (  1 ): 
a) sõnumi üldandmed:
  
▼M4 
b) palgatulu, juhtide tasusid või litsentsitasusid käsitleva te abe edastamiseks 
kasutatav põhitekst sisaldab järgmist:  
▼B
 ▼B 
( 1 ) Elektrooniline vorm peab sisaldama üksnes neid elementide kla sse, mis on kättesaadavad 
ja kohaldatavad konkreetse käsitletava juhtumi puhul.
 02015R2378 — ET — 01.01.2023 — 005.001 — 12  
c) pensioniteabe edastamiseks kasutatav põhitekst sisaldab järg mist:
  
d) elukindlustustooteid käsitleva teabe edastamiseks kasutatav põhitekst sisaldab 
järgmist:
  ▼B
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e) kinnisomandit ja kinnisvaratulu käsitleva teabe edastamiseks  kasutatav põhi­
tekst sisaldab järgmist:
  
f) kui teavet ei edastata ühegi konkreetse kategooria kohta, si is sisaldab põhi­
tekst järgmist:
  
g) konkreetset kategooriat käsitleva teabe vastuvõtmist kinnita v põhitekst 
sisaldab järgmist:
  ▼B
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VI LISA  
Artikli 2 lõikes 2 osutatud elektrooniline vorm  
Direktiivi 2011/16/EL artikli 8 lõike 3a kohaseks automaatseks teabevahetuseks 
kasutatav elektrooniline vorm vastab järgmisele hierarhilisele struktuurile ning 
sisaldab järgmiseid elemente ja tunnuseid (  1 ): 
a) sõnumi üldandmed:
  ▼B 
( 1 ) Elektroonilises vormis peavad olema kuvatud ainult elemendid ja tunnused, mida 
konkreetse juhtumi puhul kohaldatakse seoses direktiivi 2011/16 /EL I ja II lisas ette 
nähtud aruandluse ja hoolsuskohustuse eeskirjadega.
 02015R2378 — ET — 01.01.2023 — 005.001 — 15
  
▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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▼B
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b) FATCA ja CRSi ühised tüübid, mida kasutatakse punkti a kohas e sõnumi 
puhul:
  ▼B
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▼B
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▼B
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c) OECD ühised tüübid, mida kasutatakse punkti a kohase sõnumi puhul:
  ▼B
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▼B
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▼B
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VII LISA  
Artiklis 2a osutatud vorm  
Direktiivi 2011/16/EL artikli 8a kohaselt piiriüleste eelotsust e ja siirdehindade 
eelkokkulepete puhul kohustuslikuks automaatseks teabevahetusek s kasutatav 
vorm sisaldab lisaks kõnealuse direktiivi artikli 8a lõikes 6 o sutatud komponen­
tidele järgmist lahtrit:  
a) Otsuse viide.  ▼M1
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VIII LISA  
Artiklis 2c osutatud vorm  
Direktiivi 2011/16/EL artikli 23 lõike 3 kohane hinnangu vorm h õlmab järgmist 
teavet:  
— küsimustikule vastuseid andva liikmesriigi tunnus  
— teabe kättesaadavus liikmesriigis  
— jälgimine, kas on saadetud kahepoolset tagasisidet vastavalt artikli 14 lõikele 2  
— automaatse teabevahetuse tõhusus:  
— saadud teabe töötlemine ja peamised tehnilised (IT) probleemi d 
— saadud teabe kvaliteet koos vastuvõtjate/poolte tunnustega; t eabe sisuga 
seotud probleemid ja sellega seotud ettepanekud  
— nõuetele vastav teabe kasutamine ja tõhusus, sh teabe põhimõt teline kasu­
likkus; teabe praegune ja tulevane kasutamine; teabe kasutamine  maksu­
valdkonna järgi; halduskoostöö paranemine tänu saadud teabe kas utami­
sele 
— saadud praktilised tulemused koos lõpliku tulemiga (sh eripro jektid); 
eriprojektidest saadud konkreetsed tulemid; haldus- ja muud asj akohased 
kulud, mis on seotud automaatse teabevahetuse väljatöötamise ja  raken­
damisega; automaatse teabevahetuse korduvate operatsioonide hal dus­
kulud; muud asjakohased kulud maksukohustuse täitmiseks; positi ivsed 
ja negatiivsed kogemused; peamised kohtuvaidlusi ja -menetlusi tekitavad 
aspektid  
— asjaomastele liikmesriikidele riikidepõhiste aruannete edasta mise kohus­
tuse täitmise määr (teiste liikmesriikide maksuhalduritelt saad ud riikide­
põhiste aruannete arv/teiste liikmesriikide maksuhalduritelt sa adaolevate 
riikidepõhiste aruannete arv)  
— riikidepõhiste aruannete esitamise kohustuse täitmise määr ar uandekohus­
tuslike üksuste puhul (saadud riikidepõhiste aruannete arv/saad aolevate 
riikidepõhiste aruannete arv)  
— loetelu kõigist jurisdiktsioonidest, kus resideerivad ELis as uvate aruande­
kohustuslike üksuste lõplikud emaüksused, kuid mille puhul ei o le 
esitatud või vahetatud täielikke riikidepõhiseid aruandeid  ▼M2
 02015R2378 — ET — 01.01.2023 — 005.001 — 33  
IX LISA  
Artiklis 2d osutatud loetelu  
Direktiivi 2011/16/EL artikli 23 lõike 4 kohaselt nõutud statis tilised andmed 
muude halduskoostöö vormide kui automaatse teabevahetuse kohta hõlmavad 
järgmist teavet:  
— liikmesriigi tunnus;  
— aasta;  
— A osa: teabevahetuse statistilised andmed liikmesriikide kaup a 
— taotluse alusel toimunud teabevahetuse kohta (direktiivi 2011 /16/EL arti­
klid 5, 6, 7);  
— saadetud taotluste arv;  
— saadud vastuste arv;  
— ettenähtud tähtaja jooksul saadud täielike vastuste arv;  
— vastuste arv, mille puhul saadi teave (osaline või täielik) k ahe kuu 
jooksul;  
— saadud taotluste arv;  
— saadetud vastuste arv;  
— keeldumiste arv direktiivi 2011/16/EL artikli 17 alusel;  
— rühmataotluse alusel toimunud teabevahetuse kohta (direktiivi  2011/16/EL 
artikkel 5a);  
— saadetud rühmataotluste arv;  
— rühmataotlustele saadud vastuste arv;  
— ettenähtud tähtaja jooksul rühmataotlustele saadud täielike v astuste 
arv; 
— rühmataotluste saadud vastuste arv, mille puhul saadi teave ( osaline 
või täielik) kahe kuu jooksul;  
— saadud rühmataotluste arv;  
— rühmataotlustele saadetud vastuste arv;  
— rühmataotlustele vastamise keeldumiste arv direktiivi 2011/16 /EL 
artikli 17 alusel;  
— omaalgatusliku teabevahetuse kohta (direktiivi 2011/16/EL art iklid 9 ja 10);  
— omaalgatusliku teabevahetuse raames saadetud teadete arv;  
— omaalgatusliku teabevahetuse raames saadud teadete arv;  ▼M4
 02015R2378 — ET — 01.01.2023 — 005.001 — 34  
— B osa: halduskoostöö muude vormide statistilised andmed  
— haldusasutuste ametiruumides viibimise ja haldusuurimistes os alemise 
kohta (direktiivi 2011/16/EL artikkel 11);  
— saabunud ametnike haldusasutuste ametiruumides viibimiste ja haldu­
suurimistes osalemiste arv;  
— välja läinud ametnike haldusasutuste ametiruumides viibimiste  ja 
haldusuurimistes osalemiste arv;  
— üheaegsete kontrollide kohta (direktiivi 2011/16/EL artikkel 12); 
— liikmesriigi algatatud üheaegsete kontrollide arv;  
— üheaegsete kontrollide arv, milles liikmesriik on osalenud;  
— teatamistaotluste kohta (direktiivi 2011/16/EL artikkel 13);  
— saadetud teatamistaotluste arv;  
— saadud teatamistaotluste arv;  
— tagasiside kohta (direktiivi 2011/16/EL artikkel 14);  
— saadetud tagasisidetaotluste arv;  
— saadud tagasisideteadete arv;  
— saadud tagasisidetaotluste arv;  
— saadetud tagasisideteadete arv;  
— C osa: statistilised andmed halduskoostööst tuleneva hinnangu lise lisatulu või 
määratud maksude suurenemise kohta. Selles osas esitatav teave on vaba­
tahtlik  
— taotluse alusel saadud teabevahetusest;  
— omaalgatuslikust teabevahetusest;  
— üheaegsete kontrollide tagajärjel;  
— summa kokku ja juhtumite arv.  ▼M4
 02015R2378 — ET — 01.01.2023 — 005.001 — 35  
X LISA  
Artiklis 2d osutatud loetelu  
Direktiivi 2011/16/EL artikli 23 lõike 4 kohaselt nõutud statis tilised andmed 
kõnealuse direktiivi artikli 8 lõikes 1 viidatud tulu ja kapita li kategooriaid käsit­
leva kohustusliku automaatse teabevahetuse kohta hõlmavad järgm ist teavet:  
— kõigi direktiivi 2011/16/EL artikli 8 lõikes 1 viidatud tulu ja kapitali kate­
gooriate puhul: statistilised andmed sõnumite ja maksumaksjate kohta;  
— palgatulu ja juhtide tasude puhul: statistilised andmed sõnum i ja saaja, 
sõnumi ja maksja, saaja ja suhte, maksja ja suhte, saaja ja sis setuleku kohta;  
— pensionide puhul: statistilised andmed sõnumi ja saaja, sõnum i ja maksja, 
saaja, maksja, sissetuleku kohta;  
— elukindlustustoodete puhul: statistilised andmed sõnumi ja ki ndlustuslepingu, 
kindlustuslepingu üldandmete ja sündmuse kohta;  
— kinnisomandi ja kinnisvaratulu puhul: statistilised andmed sõ numi ja osalise, 
osalise üldandmete, kinnisomandi arvu ja väärtuse, tehingute ar vu ja väärtuse, 
laenusündmuste arvu ja väärtuse, omandiõigusega seotud sissetul ekute arvu ja 
väärtuse kohta;  
— litsentsitasudest saadud tulu puhul: statistilised andmed sõn umi ja saaja, 
sõnumi ja maksja, saaja ja sissetuleku kohta;  
— sõnumite staatuse puhul: statistilised andmed sõnumite vastuv õtmise või taga­
silükkamise kohta ja saadud sõnumites leitud vigade kohta;  
— andmeteta sõnumite puhul: statistilised andmed andmeteta sõnu mite vastu­
võtmise kohta.  ▼M4
 02015R2378 — ET — 01.01.2023 — 005.001 — 36  
XI LISA  
Artiklis 2d osutatud loetelu  
Direktiivi 2011/16/EL artikli 23 lõikes 4 kohased statistilised  andmed kõnealuse 
direktiivi artikli 8 lõike 3a kohaselt nõutud kohustusliku auto maatse teabevahe­
tuse kohta hõlmavad järgmist teavet:  
— iga sõnumi puhul statistilised andmed päritolu- ja sihtriigi kohta, esitatud 
andmike arv kokku, maksete summa kokku  
— iga päritoluriigi puhul aruanded esitanud finantsasutuste arv  kokku, maksete 
summa kokku  
— iga üksiku konto puhul kontoomanike arv, maksekategooria, sum ma makse­
kategooria kohta  
— iga konto puhul statistilised andmed kontoomaniku kategooria kohta, kontoo­
maniku maksukohustuslase identifitseerimisnumber või selle toim iv ekviva­
lent, kontoomaniku asukohariik, füüsiline isik kontoomanikuna, suletud 
konto, seisev konto  
— iga kontoomaniku puhul statistilised andmed kontrolliva isiku  kohta, kontrol­
liva isiku maksukohustuslase identifitseerimisnumber või selle toimiv ekviva­
lent, kontrolliva isiku asukohariik, füüsiline isik kontrolliva  isikuna.  ▼M2
 02015R2378 — ET — 01.01.2023 — 005.001 — 37  
XII LISA  
Artiklis 2d osutatud loetelu  
Direktiivi 2011/16/EL artikli 23 lõike 4 kohased statistilised andmed kõnealuse 
direktiivi artikli 8aa kohaselt nõutud kohustusliku automaatse teabevahetuse 
kohta hõlmavad järgmist teavet:  
— aruandekohustuslikelt üksustelt saadud riikidepõhiste aruanne te arv  
— aruandekohustuslike üksuste poolt esitada tulevate, kuid mitt e kätte saadud 
või ainult osaliselt esitatud riikidepõhiste aruannete arv, jao tus lõplike emaük­
suste jurisdiktsioonide kaupa  
— teistelt liikmesriikidelt saadud riikidepõhiste aruannete arv  
— teiste liikmesriikide poolt esitada tulevate, kuid mitte kätt e saadud riikidepõ­
histe aruannete arv  
— teistele liikmesriikidele saadetud riikidepõhiste aruannete a rv. ▼M2
 02015R2378 — ET — 01.01.2023 — 005.001 — 38  
XIII LISA  
Artiklis 2e osutatud vorm  
Aruantavate piiriüleste skeemide puhul direktiivi 2011/16/EL ar tikli 8ab kohaseks 
kohustuslikuks automaatseks teabevahetuseks kasutatav vorm sisa ldab lisaks kõ­
nealuse direktiivi artikli 8ab lõikes 14 osutatud teabe osadele  järgmist lahtrit:  
a) Aruantava(te) piiriüles(t)e skeemi(de) viitenumber.  ▼M3
 02015R2378 — ET — 01.01.2023 — 005.001 — 39  
XIV LISA  
Artikli 2 lõikes 3 osutatud elektrooniline vorm  
Direktiivi 2011/16/EL artikli 8ac lõike 2 kohaseks automaatseks  teabevahetuseks 
kasutatav elektrooniline vorm vastab järgmisele hierarhilisele struktuurile ning 
sisaldab järgmiseid elemente ja tunnuseid (  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 ) Elektroonilises vormis peavad olema kuvatud ainult elemendid ja tunnused, mida 
konkreetse juhtumi puhul kohaldatakse seoses direktiivi 2011/16 /EL V lisa II ja III jaos 
(nagu on muudetud nõukogu diretiiviga (EL) 2021/514) ette nähtu d hoolsusmeetmete ja 
aruandlusnõuete eeskirjadega.
 02015R2378 — ET — 01.01.2023 — 005.001 — 40  
</xsd:annotation>  
</xsd:enumeration>  
</xsd:restriction>  
</xsd:simpleType>  
<!– MessageTypeIndic - 4 –>  
<xsd:simpleType 
name="DPIMessageTypeIndic_EnumType">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">The MessageTypeIndic 
defines the type of message sent.</xsd:documentation>  
</xsd:annotation>  
<xsd:restriction base="xsd:string">  
<xsd:enumeration value="DPI401">  
<xsd:annotation>  
<xsd:documentation>The message contains new 
(including additional) information.</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI402">  
<xsd:annotation>  
<xsd:documentation>The message contains corrections 
for previously sent information.</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI403">  
<xsd:annotation>  
<xsd:documentation>The message advises that 
there is no data to report.</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
</xsd:restriction>  ▼M4
 02015R2378 — ET — 01.01.2023 — 005.001 — 41  
</xsd:simpleType>  
<!– –>  
<xsd:simpleType name="INType_EnumType">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">The INType defines the 
type of identification number being sent.</xsd:documentation>  
</xsd:annotation>  
<xsd:restriction base="xsd:string">  
<xsd:enumeration value="LEI">  
<xsd:annotation>  
<xsd:documentation>Legal Entity Identifier</xsd: 
documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="EIN">  
<xsd:annotation>  
<xsd:documentation>Entity Identification 
Number</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="IIN">  
<xsd:annotation>  
<xsd:documentation>Individual Identification Number</xsd: 
documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="BRN">  
<xsd:annotation>  
<xsd:documentation>Business Registration Number</xsd: 
documentation>  
</xsd:annotation>  ▼M4
 02015R2378 — ET — 01.01.2023 — 005.001 — 42  
</xsd:enumeration>  
<xsd:enumeration value="Other">  
<xsd:annotation>  
<xsd:documentation>Other</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
</xsd:restriction>  
</xsd:simpleType>  
<!– –>  
<!–DPI Property Type –>  
<xsd:simpleType 
name="DPIPropertyType_EnumType">  
<xsd:annotation>  
<xsd:documentation 
xml:lang="en">Main business activities  
</xsd:documentation>  
</xsd:annotation>  
<xsd:restriction base="xsd:string">  
<xsd:enumeration value="DPI901">  
<xsd:annotation>  
<xsd:documentation>Office</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI902">  
<xsd:annotation>  
<xsd:documentation>Hotel 
room</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI903">  ▼M4
 02015R2378 — ET — 01.01.2023 — 005.001 — 43  
<xsd:annotation>  
<xsd:documentation>Bed and Breakfast room</ 
xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI904">  
<xsd:annotation>  
<xsd:documentation>House</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI905">  
<xsd:annotation>  
<xsd:documentation>Apartment</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI906">  
<xsd:annotation>  
<xsd:documentation>Mobile 
Home</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI907">  
<xsd:annotation>  
<xsd:documentation>Campground</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI908">  
<xsd:annotation>  ▼M4
 02015R2378 — ET — 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 — ET — 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:docu ­
mentation>  
</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 — ET — 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 — ET — 01.01.2023 — 005.001 — 48  
<xsd:documentation xml:lang="en">Defines the name type of 
Middle Name. Example: First name, middle name, maiden name, father's name, given name, etc.  
</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
</xsd:extension>  
</xsd:simpleContent>  
</xsd:complexType>  
</xsd:element>  
<xsd:element name="NamePrefix" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">de, van, 
van de, von, etc. Example: Derick de Clarke</xsd:documentation>  
</xsd:annotation>  
<xsd:complexType>  
<xsd:simpleContent>  
<xsd:extension base="stf: 
StringMin1Max200_Type">  
<xsd:attribute name="xnlNameType" type="stf: 
StringMin1Max200_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">Defines the type of name 
associated with the NamePrefix. For example the type of name is LastName and this prefix is the prefix for this last name.  
</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
</xsd:extension>  
</xsd:simpleContent>  
</xsd:complexType>  ▼M4
 02015R2378 — ET — 01.01.2023 — 005.001 — 49  
</xsd:element>  
<xsd:element name="LastName">  
<xsd:annotation>  
<xsd:documentation xml:lang= 
"en">Represents the position of the name in a name string. Can be Given Name, Forename, Christian Name, 
Surname, Family Name, etc. Use the attribute "NameType" to define what type this name is.  
In case of a company, this field can be used for the company name.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexType>  
<xsd:simpleContent>  
<xsd:extension base="stf: 
StringMin1Max200_Type">  
<xsd:attribute name="xnlNameType" type="stf: 
StringMin1Max200_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">Defines the name type of 
LastName. Example: Father's name, Family name, Surname, Mother's Name, etc. In some countries, LastName 
could be the given name or first name.  
</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
</xsd:extension>  
</xsd:simpleContent>  
</xsd:complexType>  
</xsd:element>  
<xsd:element name="GenerationIdentifier" type="stf: 
StringMin1Max200_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">Jnr, Thr 
Third, III</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  ▼M4
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<xsd:element name="Suffix" type="stf: 
StringMin1Max200_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">Could 
be compressed initials - PhD, VC, QC</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="GeneralSuffix" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">Dece- 
ased, Retired ...</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
<xsd:attribute name="nameTy pe" type="stf:OECDNameType_ 
EnumType" use="optional">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">It is possible 
for STF documents to contain several names for the same party. This attribute is a qualifier to indicate the type of 
a particular name.</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
</xsd:complexType>  
<!– –>  
<!–Collection of all Data describing a person as a Party –>  
<xsd:complexType name="PersonParty_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">This container 
brings together all data about a person as a party. Name and address are required components and each can 
be present more than once to enable as complete a description as possible. Whenever possible one or more 
identifiers (TIN etc) should be added as well as a residence country code. Additional data that describes and 
identifies the party can be given. The code for the legal type according to the OECD codelist must be added. The 
structures of all of the subelements are defined elsewhere in this schema.</xsd:documentation>  ▼M4
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</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="ResCountryCode" type="iso: 
CountryCode_Type" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>This repeatable data 
element describes the residence country code(s) of the individual Seller and must be present in all data records. 
This should correspond to the jurisdiction of residence identified on the basis of the due diligence requirements of 
the OECD Model Rules or [EU Specific] [EU DIR2021/514]. Specifically, under the OECD Model Rules, the 
residence country code of an individual Seller should correspond to the jurisdiction of the Seller’s primary 
residence.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="TIN" type="dpi:TIN_Type" 
maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>This repeatable data 
element provides the tax identification number (TIN) used by the tax administration of the jurisdiction of residence 
of the individual Seller. In case the individual Seller does not have a TIN, the jurisdiction of residence does not 
issue a TIN or require the collection of the TIN issued to such Seller, or the TIN is not known to the sending 
Competent Authority, the Unknown attribute (see below) must be set to “true” and the value “NOTIN” should be 
entered [OECD Specific]. Furthermore, in case more than one TIN are provided, any provided element cannot be 
flagged as “unknown”.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="VAT" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">This 
data element must be provided when a VAT Identification number is available.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Name" type="dpi:NamePerson_Type" 
maxOccurs="unbounded">  
<xsd:annotation>  ▼M4
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<xsd:documentation>This element should 
contain the name of the person.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Address" type="dpi:Address_Type" 
maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>This data element 
should contain the address of the person, including the country code of the address as well as the type of the 
address, indicating the legal character of that address.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Nationality" type="iso: 
CountryCode_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>The nationality element 
is not to be provided as part of  the DPI schema.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="BirthInfo">  
<xsd:annotation>  
<xsd:documentation>This data element 
contains the birth information of an Individual Seller. It is always required to be provided unless such Seller is 
documented pursuant to a Government Verification Service and is composed of the date and the place of 
birth.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexType>  
<xsd:sequence>  
<xsd:element name="BirthDate" 
type="xsd:date">  
<xsd:annotation>  
<xsd:documentation>This element provides the date of birth, 
complying with the following format: YYYY-MM-DD.</xsd:documentation>  
</xsd:annotation>  ▼M4
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</xsd:element>  
<xsd:element name="BirthPlace" type="dpi: 
BirthPlace_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>This element provides information about the 
place of birth. This element must be filled in at least with the city and the country of birth (either the current jurisdiction  
identified by 2-characters country code or a former jurisdiction identified by a name).</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Address Fix –>  
<xsd:complexType name="AddressFix_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">Structure of the 
address for a party broken down into its logical parts, recommended for easy matching. The 'City' element is 
the only required subelement. All of the subelements are simple text - data type 'string'.  
</xsd:documentation>  
</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="Street" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The street.</xsd: 
documentation>  
</xsd:annotation>  
</xsd:element>  ▼M4
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<xsd:element name="BuildingIdentifier" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The identifier of the 
building on the street, typically a number.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="SuiteIdentifier" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The identifier of an 
office or similar part of a building.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="FloorIdentifier" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The identifier of a 
floor within a building.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="DistrictName" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The name of the 
district of the address.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="POB" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The post office 
box.</xsd:documentation>  
</xsd:annotation>  ▼M4
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</xsd:element>  
<xsd:element name="PostCode" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The post code of the 
address, which must be provided if available.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="City" type="stf: 
StringMin1Max200_Type">  
<xsd:annotation>  
<xsd:documentation>The city of the address. 
</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="CountrySubentity" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>A geographic area of 
the country larger than district or city, for example a county, a department, a Land, a canton, etc.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–The Address of a Party, given in fixed or free Form, possibly in 
both Forms –>  
<xsd:complexType name="Address_Type">  
<xsd:annotation>  ▼M4
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<xsd:documentation xml:lang="en">The user has the 
option to enter the data about the address of a party either as one long field or to spread the data over up to 
eight elements or even to use both formats. If the user chooses the option to enter the data required in separate 
elements, the container element for this will be 'AddressFix'. If the user chooses the option to enter the data 
required in a less structured way in 'AddressFree' all available address details shall be presented as one string of 
bytes, blank or "/" (slash) or carriage return- line feed used as a delimiter between parts of the address. PLEASE 
NOTE that the address country code is outside both of these elements. The use of the fixed form is recommended as 
a rule to allow easy matching. However, the use of the free form is recommended if the sending state cannot 
reliably identify and distinguish the different parts of the address. The user may want to use both formats e.g. if 
besides separating the logical parts of the address he also wants to indicate a suitable breakdown into print-lines 
by delimiters in the free text form. In this case 'AddressFix' has to precede 'AddressFree'.  
</xsd:documentation>  
</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="CountryCode">  
<xsd:annotation>  
<xsd:documentation>This data element 
provides the country code associated with the entity’s (or person’s) address.</xsd:documentation>  
</xsd:annotation>  
<xsd:simpleType>  
<xsd:restriction base="iso: 
CountryCode_Type">  
<xsd:minLength value="1"/>  
<xsd:maxLength value="2"/>  
</xsd:restriction>  
</xsd:simpleType>  
</xsd:element>  
<xsd:choice>  
<xsd:element name="AddressFree" type="stf: 
StringMin1Max4000_Type">  
<xsd:annotation>  
<xsd:documentation>This data element allows input of address 
information in free text. It should only be used in exceptional circumstances when it is impossible to provide the 
address in the fixed format.</xsd:documentation>  ▼M4
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</xsd:annotation>  
</xsd:element>  
<xsd:sequence>  
<xsd:element name="AddressFix" type="dpi: 
AddressFix_Type"/>  
<xsd:element name="AddressFree" type="stf: 
StringMin1Max4000_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>This data element allows input of address 
information in free text. It should only be used in exceptional circumstances when it is impossible to provide the 
address in the fixed format.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:choice>  
</xsd:sequence>  
<xsd:attribute name="legalAddressType" type="stf:OECDLegalAd ­
dressType_EnumType" use="optional">  
<xsd:annotation>  
<xsd:documentation>This is a datatype for an 
attribute to an address. It serves to indicate the legal character of that address (residential, business etc.).  
The possible values are:  
— OECD301= residentialOrBusiness  
— OECD302= residential  
— OECD303= business  
— OECD304= registeredOffice  
— OECD305= unspecified  
The address of the Reportable Platform Operator 
must represent the “Registered Office Address” (OECD304).</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  ▼M4
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</xsd:complexType>  
<!– –>  
<!–The place of birth –>  
<xsd:complexType name="BirthPlace_Type">  
<xsd:annotation>  
<xsd:documentation>This element provides 
information about the place of birth. This element must be filled in at least with the city and the country of 
birth (either the current jurisdiction identified by 2-characters country code or a former jurisdiction identified by a 
name).</xsd:documentation>  
</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="City" type="stf: 
StringMin1Max200_Type">  
<xsd:annotation>  
<xsd:documentation>The city of 
birth.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="CitySubentity" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The city su- 
bentity of birth.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="CountryInfo">  
<xsd:complexType>  
<xsd:choice>  
<xsd:element 
name="CountryCode" type="iso:CountryCode_Type">  
<xsd:annotation>  
<xsd:documentation>The current jurisdiction of 
birth.</xsd:documentation>  ▼M4
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</xsd:annotation>  
</xsd:element>  
<xsd:element name="For ­
merCountryName" type="stf:StringMin1Max200_Type">  
<xsd:annotation>  
<xsd:documentation>The former jurisdiction of birth. 
The Former Country Name element should be used in case the person was born in a country that has since 
ceased to exist.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:choice>  
</xsd:complexType>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–General Type for Monetary Amounts –>  
<xsd:complexType name="MonAmnt_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">This data 
type is to be used whenever monetary amounts are to be communicated. Such amounts shall be given in full 
units, i.e. without decimals. The code for the currency in which the value is expressed has to be taken from the ISO 
codelist 4217 and added in attribute currCode.  
</xsd:documentation>  
</xsd:annotation>  
<xsd:simpleContent>  
<xsd:extension base="xsd:integer">  
<xsd:attribute name="currCode" type="iso: 
currCode_Type" use="required"/>  
</xsd:extension>  
</xsd:simpleContent>  ▼M4
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</xsd:complexType>  
<!– –>  
<!–Organisation name –>  
<xsd:complexType name="NameOrganisation_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">Name of 
organisation</xsd:documentation>  
</xsd:annotation>  
<xsd:simpleContent>  
<xsd:extension base="stf:StringMin1Max200_Type"/>  
</xsd:simpleContent>  
</xsd:complexType>  
<!– –>  
<!–Organisation name (Reportable Seller)–>  
<xsd:complexType name="NameReportableSeller_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">Name of 
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:date ­
Time">  
<xsd:annotation>  
<xsd:documentation>This data 
element identifies the date and time when the message was compiled. It is anticipated that this element will be 
automatically populated by the host system. The format for use is yyyy-MM-DD’T’hh:mm:ss.nnn. Fractions of 
seconds may be used (in such a case the milli-seconds will be provided on 3 digits, see “.nnn” in the format 
above). </xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Organisation Identification Number –>  
<xsd:complexType name="OrganisationIN_Type">  
<xsd:annotation>  ▼M4
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<xsd:documentation xml:lang="en">This is the 
identification number/identification code for the Entity in question. As the identifier may be not strictly numeric, 
it is just defined as a string of characters. Attribute 'issuedBy' is required to designate the issuer of the identifier. 
Attribute 'INType' defines the type of identification number. </xsd:documentation>  
</xsd:annotation>  
<xsd:simpleContent>  
<xsd:extension base="stf:StringMin1Max200_Type">  
<xsd:attribute name="issuedBy" type="iso: 
CountryCode_Type" use="optional">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">Country code of issuing 
country, indicating country of Residence (to taxes and other)</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
<xsd:attribute name="INType" type="dpi: 
INType_EnumType" use="required">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">This attribute defi- 
nes the type of identification number being sent among the following:  
— [EU Specific]: IIN for 
the reporting of an individual identification number;  
— LEI for the reporting of 
a legal entity identifier;  
— EIN for the reporting of 
an entity identification number;  
— BRN for the reporting 
of a business registration number; or  
— Other.  
</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
</xsd:extension>  
</xsd:simpleContent>  
</xsd:complexType>  ▼M4
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<!– –>  
<!–Collection of all Data describing an organisationy 
as party–>  
<xsd:complexType name="OrganisationParty_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">  
This container brings together all data about an 
organisation as a party. Name and address are required components and each can be present more than once to 
enable as complete a description as possible. Whenever possible one or more identifiers (TIN etc) should be added 
as well as a residence country code. Additional data that describes and identifies the party can be given . The code 
for the legal type according to the OECD codelist must be added. The structures of all of the subelements are 
defined elsewhere in this schema.</xsd:documentation>  
</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="ResCountryCode" 
minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>This repea ­
table data element describes the residence country code(s) of the entity.  
In case of an Entity Seller this should always be present and should correspond to the jurisdiction of residence 
identified on the basis of the due diligence requirements of the OECD Model Rules or [EU Specific] [EU 
DIR2021/514]. Specifically, under the OECD Model Rules, the residence country code of an Entity Seller should 
correspond to the jurisdiction in which its registered office is located.  
In case of a Reporting Platform Operator, the residence country code should correspond to the jurisdiction where 
the Reporting Platform Operator is resident for tax purposes or, where it does not have a residence for tax 
purposes, either the jurisdiction it is incorporated under or the jurisdiction that it has its place of management 
(including effective management) in, [EU Specific] or the Member State where it has a permanent establishment in.  
[EU Specific]: Reporting Platform Operator: This element is optional.</xsd:documentation>  
</xsd:annotation>  
<xsd:simpleType>  
<xsd:restriction base="iso: 
CountryCode_Type"/>  
</xsd:simpleType>  
</xsd:element>  ▼M4
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<xsd:element name="TIN" type="dpi:TIN_Type" 
maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>This repea ­
table data element provides the tax identification number (TIN) used by the tax administration of the jurisdiction 
of residence of the entity. In case the entity does not have a TIN, or the TIN is not known to the sending Competent 
Authority, the value “NOTIN” should be entered [OECD Specific] and the Unknown attribute (see below) must be 
set to “true”. Furthermore, in case more than one TIN are provided, any provided element cannot be flagged as 
“unknown”.  
[EU Specific]: This element must 
be present for both Reporting Platform Operator and Entity Seller.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="IN" type="dpi: 
OrganisationIN_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation xml:lang= 
"en">This data element can be provided (and repeated) if there are other INs available, such as a company 
registration number or an Entity Identification Number (EIN).  
[EU Specific]:  
— Reporting Platform Operator: 
Where relevant, the individual identification number (IIN) shall be provided  
— Entity Seller: The business 
registration number (BRN) must be provided</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="VAT" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation xml:lang= 
"en">This data element can be provided when a VAT Identification number is available.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Name" type="dpi:NameOr ­
ganisation_Type" maxOccurs="unbounded">  
<xsd:annotation>  ▼M4
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<xsd:documentation>This element 
should contain the legal name of the entity, including the domestic designation for the legal form, as indicated in 
its articles of incorporation or any similar document.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="PlatformBusinessName" 
type="stf:StringMin1Max200_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>The repeatable 
Platform Business Name element identifies the business name(s) of the other Reporting Platform(s) in respect of which the 
Reporting Platform Operator is reporting.  
This element must not be used for the Entity Sellers.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Address" type="dpi: 
Address_Type" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>This data 
element should contain the address of the entity, including the country code of the address as well as the type 
of the address, indicating the legal character of that address.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Nexus" type="dpi: 
Nexus_EnumType" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>[EU Specific] 
This data element provides the reason for which the information will be reported to the competent authority of the EU Member 
State.  
This data element must not be 
used for Entity Seller.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="AssumedReporting" type=" 
xsd:boolean" minOccurs="0">  ▼M4
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<xsd:annotation>  
<xsd:documentation>The Assu- 
med Reporting element identifies whether the Reporting Platform Operator is not reporting information on Repor ­
table Sellers, because another Reporting Platform Operator has assumed the reporting.  
When “AssumedReporting” is set 
to “true”, it means that another Reporting Platform Operator reported for the Reporting Platform Operator. 
Otherwise, this element must be set to “false”.  
This element is mandatory for 
Reporting Platform Operator and must not be provided for an Entity Seller.  
By way of an example, Platform Z 
is operated by two Platform Operators: Platform Operator 1 (resident in jurisdiction 1) and Platform Operator 2 
(resident in jurisdiction 2). In satisfying the reporting requirements, Platform Operator 1 has obtained assurances 
from Platform Operator 2 that it will fulfil the reporting obligations with respect to all of the Reportable Sellers of 
Platform Operator 1 in jurisdiction 2.  
Platform Operator 1 will there ­
fore provide its identification information and set the AssumedReporting element to “true” to notify its jurisdiction 
residence (jurisdiction 1) that it has relied on another Platform Operator to fulfil the reporting requirements. 
Platform Operator 1 will also use the AssumingPlatformOperator element (discussed further below) to report to its 
jurisdiction (jurisdiction 1) identification information on Platform Operator 2, assuming the reporting obligation in 
the name of Platform Operator 1. Platform Operator 1 will not provide ReportableSeller element.  
At the same time, Platform 
Operator 2 will use the AssumedPlatformOperator element (discussed further below) to report to its jurisdiction 
of residence (jurisdiction 2) identification information on Platform Operator 1, for which it has assumed reporting 
obligations, and complete the Platform Operator element for itself.  
[EU Specific] This element is optio- 
nal 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:do ­
cumentation>  
</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:do ­
cumentation>  
</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 informa ­
tion or explanation you consider necessary or that would facilitate the understanding of the compulsory informa ­
tion provided in the country-by-country report. </xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="ResCountryCode" type="iso: 
CountryCode_Type" minOccurs="0" maxOccurs="unbounded"/>  
<!– <xsd:element name="SummaryRef" type="dpi: 
DPISummaryListElementsType_EnumType" minOccurs="0" maxOccurs="unbounded"/> –>  
</xsd:sequence>  ▼M4
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</xsd:complexType>  
<!– –>  
<!–Duplicate of Account Holder Type (from CRS)–>  
<xsd:complexType name="AccountHolder_Type">  
<xsd:sequence>  
<xsd:choice>  
<xsd:element name="Individual" type="dpi: 
NameReportableSeller_Type"/>  
<xsd:sequence>  
<xsd:element name="Organisation" type="dpi: 
OrganisationParty_Type"/>  
<xsd:element name="AcctHolderType"/>  
</xsd:sequence>  
</xsd:choice>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Financial Identifer for Identity–>  
<xsd:complexType name="FinancialIdentifier_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">The Financial 
Identifier is an optional (mandatory) element that reflects the Financial Account Identifier which, under the 
OECD Model Rules or [EU Specific] [EU DIR2021/514], is the unique identifying number or reference available 
to the Reporting Platform Operator of the bank account or other payment account to which the Consideration is 
paid or credited. Under subparagraphs B(2)(c) and B(3)(c) of Section III of the OECD Model Rules or [EU 
Specific] subparagraphs B(2)(b) and B(3)(b) of Section III of [EU DIR2021/514], the Financial Identifier must be 
reported and exchanged provided that it is available to the Reporting Platform Operator and that the jurisdiction 
of the Reportable Seller’s residence has indicated that it wishes to receive such Financial Identifiers for taxpayer 
matching purposes.</xsd:documentation>  
</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="Identifier" type="dpi:Identifier_Type">  ▼M4
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<xsd:annotation>  
<xsd:documentation xml:lang="en">Entity 
Identification Number, which contains the Financial Account Identifier pertaining to the Reportable Seller should 
be reflected. Financial Account Identifiers can include the IBAN number, sort code and account number and any 
other payment account identifier that the Reporting Platform Operator used for transferring the Consideration in 
respect to a Reportable Seller.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="AccountHolderName" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The Account Holder 
Name field is an optional (mandatory) element which, reflecting subparagraphs B(2)(d) and B(3)(d) of Section 
III of the OECD Model Rules or [EU Specific] subparagraphs B(2)(c) and B(3)(c) of Section III of [EU 
DIR2021/514], contains the name of the holder of the financial account to which the Consideration is paid or 
credited, where different from the name of the Reportable Seller and to the extent available to the Reporting 
Platform Operator.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="OtherInfo" type="stf: 
StringMin1Max400_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>Reflecting subparagraphs B(2)(d) and 
B(3)(d) of Section III of the OECD Model Rules or [EU Specific] subparagraphs B(2)(c) and B(3)(c) of Section 
III of [EU DIR2021/514], the OtherInfo field contains any other identifying information available to the Reporting 
Platform Operator with respect to that account holder.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Identifer for Financial Identifier–>  
<xsd:complexType name="Identifier_Type">  
<xsd:annotation>  ▼M4
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<xsd:documentation xml:lang="en">The Identifier field 
is a required element which contains the Financial Account Identifier pertaining to the Reportable Seller should be 
reflected. Financial Account Identifiers can include the IBAN number, sort code and account number and any other 
payment account identifier that the Reporting Platform Operator used for transferring the Consideration in respect 
to a Reportable Seller.</xsd:documentation>  
</xsd:annotation>  
<xsd:simpleContent>  
<xsd:extension base="stf:StringMin1Max200_Type">  
<xsd:attribute name="AccountNumberType" 
type="stf:StringMin1Max200_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">This attribute describes 
the type of account number being sent.</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
</xsd:extension>  
</xsd:simpleContent>  
</xsd:complexType>  
<!– –>  
<!–OtherActivities (Complex)–>  
<xsd:complexType name="OtherActivities_Type">  
<xsd:sequence>  
<xsd:element name="Consideration" type="dpi:Consi ­
derationType">  
<xsd:annotation>  
<xsd:documentation>The Consideration 
element contains information on the Consideration received by a Reportable Seller in relation to the Relevant 
Activities provided. It is further split into four elements, representing the quarters during which the Consideration 
was paid or credited to a Reportable Seller. In this respect, Consideration is considered to be paid or credited to a 
Reportable Seller when it is paid or credited to an account specified by the Reportable Seller (as stated in 
paragraph 32 of the Commentary to Section I of the OECD Model Rules).</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  ▼M4
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<xsd:element name="NumberOfActivities" type="dpi: 
NumberOfActivities_Type">  
<xsd:annotation>  
<xsd:documentation>The Number of Activi ­
ties element specified the number of Relevant Activities that a Reportable Seller has provided. It is further split into 
four elements. These elements represent the four quarters in respect of which reporting of the number of Relevant 
Activities in respect of which Consideration was paid or credited to the Reportable Seller is required. As such, that 
the numbers of activities are reported on the basis of the date of payment or credit of the 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:docu ­
mentation>  
</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:docu ­
mentation>  
</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:docu ­
mentation>  
</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="NumbQ1" type="xsd:integer"/>  
<xsd:element name="NumbQ2" type="xsd:integer"/>  
<xsd:element name="NumbQ3" type="xsd:integer"/>  
<xsd:element name="NumbQ4" type="xsd:integer"/>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Taxes Type (Complex)–>  
<xsd:complexType name="TaxesType">  
<xsd:annotation>  
<xsd:documentation>The Taxes element is further split 
into four elements, representing the quarters in respect of which reporting takes place.  
Each quarter element is further comprised of the 
MonAmnt_Type, used to communicate taxes withheld in respect of Sellers. Such amounts shall be given in full 
units, i.e. without decimals. The code for the currency, in which the value is expressed has to be taken from the ISO 
code list 4217 and added in attribute currCode.</xsd:documentation>  
</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="TaxQ1" type="dpi:MonAmnt_Type"/>  
<xsd:element name="TaxQ2" type="dpi:MonAmnt_Type"/>  
<xsd:element name="TaxQ3" type="dpi:MonAmnt_Type"/>  
<xsd:element name="TaxQ4" type="dpi:MonAmnt_Type"/>  ▼M4
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</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Fees Type (Complex) –>  
<xsd:complexType name="FeesType">  
<xsd:sequence>  
<xsd:annotation>  
<xsd:documentation>The Fees element is further 
split into four elements, representing the quarters in respect of which reporting takes place.  
Each quarter element is further comprised of the 
MonAmnt_Type, used to communicate the fees withheld in respect of Sellers. Such amounts shall be given in full 
units, i.e. without decimals. The code for the currency, in which the value is expressed has to be taken from the ISO 
code list 4217 and added in attribute currCode.</xsd:documentation>  
</xsd:annotation>  
<xsd:element name="FeesQ1" type="dpi:MonAmnt_Type"/>  
<xsd:element name="FeesQ2" type="dpi:MonAmnt_Type"/>  
<xsd:element name="FeesQ3" type="dpi:MonAmnt_Type"/>  
<xsd:element name="FeesQ4" type="dpi:MonAmnt_Type"/>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Consideration Type (Complex) –>  
<xsd:complexType name="ConsiderationType">  
<xsd:sequence>  
<xsd:annotation>  
<xsd:documentation>The Consideration element 
is further split into four elements, representing the quarters in respect of which reporting takes place.  ▼M4
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Each quarter element is further comprised of the 
MonAmnt_Type, used to communicate the monetary amounts earned by Sellers. Such amounts shall be given in full 
units, i.e. without decimals. The code for the currency, in which the value is expressed has to be taken from the ISO 
code list 4217 and added in attribute currCode.</xsd:documentation>  
</xsd:annotation>  
<xsd:element name="ConsQ1" type="dpi:MonAmnt_Type"/>  
<xsd:element name="ConsQ2" type="dpi:MonAmnt_Type"/>  
<xsd:element name="ConsQ3" type="dpi:MonAmnt_Type"/>  
<xsd:element name="ConsQ4" type="dpi:MonAmnt_Type"/>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Property Listing Type (Complex) –>  
<xsd:complexType name="PropertyListingType">  
<xsd:sequence>  
<xsd:element name="Address" type="dpi:Address_Type">  
<xsd:annotation>  
<xsd:documentation>The Address element 
is further comprised of the elements as described above under the Address Type.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="LandRegistrationNumber" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The Land Registration 
Number element contains the land registration number, which under subparagraph B(3)(f) of Section III of the 
OECD Model Rules or [EU Specific] subparagraph B(3)(e) of Section III of [EU DIR2021/514], is reportable if 
available to the Reporting Platform Operator. For these purposes, the land registration number includes functional 
equivalents, such as a cadastral number.</xsd:documentation>  ▼M4
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</xsd:annotation>  
</xsd:element>  
<xsd:element name="Consideration" type="dpi:Conside ­
rationType">  
<xsd:annotation>  
<xsd:documentation>The Consideration 
element contains information on the Consideration received by a Reportable Seller in relation to the Relevant 
Activities provided. It is further split into four elements, representing the quarters during which the Consideration 
was paid or credited to a Reportable Seller. In this respect, Consideration is considered to be paid or credited to a 
Reportable Seller when it is paid or credited to an account specified by the Reportable Seller (as stated in 
paragraph 32 of the Commentary to Section I of the OECD Model Rules).  
For Relevant Activities involving the rental 
of immovable property, the Consideration information must be provided separately with respect to each Property 
Listing.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="NumberOfActivities" type="dpi: 
NumberOfActivities_Type">  
<xsd:annotation>  
<xsd:documentation>The Number of Activi ­
ties element specified the number of Relevant Activities that a Reportable Seller has provided. It is further split into 
four elements. These elements represent the four quarters in respect of which reporting of the number of Relevant 
Activities in respect of which Consideration was paid or credited to the Reportable Seller is required.  
For Relevant Activities involving the rental 
of immovable property, the number of activities must be provided separately with respect to each Property 
Listing.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Fees" type="dpi:FeesType">  
<xsd:annotation>  
<xsd:documentation>The Fees element 
specified the fees and commissions that a Reporting Platform Operator has withheld in respect of a Reportable 
Seller. It is split into four elements, representing the quarters in respect of which the reporting of fees or 
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:DPIPro ­
pertyType_EnumType" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The Property Type 
element specifies the type of property rented. DPI901 to DPI910.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="OtherPropertyType" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>This element describes 
the type of property in case “DPI910” is selected as Property  Type. This element cannot be used in case another Property 
Type is selected.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="RentedDays" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The Rented Days 
element contains the number of days that the Property Listing was rented during the Reportable Period.  
4 numbers max. Set the type as simple</xsd: 
documentation>  
</xsd:annotation>  ▼M4
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<xsd:simpleType>  
<xsd:restriction base="xsd:integer">  
<xsd:totalDigits value="4"/>  
<xsd:minInclusive value="1"/>  
</xsd:restriction>  
</xsd:simpleType>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–GVS Type (Complex) –>  
<xsd:complexType name="GVSType">  
<xsd:annotation>  
<xsd:documentation>The GVS element reflects the 
Government Verification Service (GVS) due diligence procedures and is composed of the Name GVS, Jurisdiction 
GVS, Reference GVS and Other TIN GVS elements, which contain the information items subject to reporting (and 
exchange) in respect of a Reportable Seller that has been identified on the basis of a Government Verification 
Service, as well as the Financial Identifier element.  
[EU Specific] At the time of publication, the collection 
and exchange of GVS information is not a legal requirement under [EU DIR2021/514].</xsd:documentation>  
</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="NameGVS" type="stf: 
StringMin1Max200_Type">  
<xsd:annotation>  
<xsd:documentation>The Name GVS element 
contains the legal name of the Reportable Seller.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  ▼M4
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<xsd:element name="JurisdictionGVS">  
<xsd:annotation>  
<xsd:documentation>The Jurisdiction GVS 
element identifies the jurisdiction whose Government Verification Service was relied upon by the Reporting 
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 Identi ­
fier is an optional (mandatory) element that reflects the Financial Account Identifier which is the unique identifying 
number or reference available to the Reporting Platform Operator of the bank account or other payment account 
to which the Consideration is paid or credited.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!– Reportable Seller (Complex)–>  
<xsd:complexType name="ReportableSeller_Type">  
<xsd:sequence>  
<xsd:element name="Identity">  
<xsd:annotation>  
<xsd:documentation>The Identity element 
is further comprised of the EntitySeller and IndividualSeller elements.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexType>  
<xsd:choice>  
<xsd:element name="EntitySeller">  
<xsd:annotation>  
<xsd:documentation>The Entity Seller element is further 
comprised of the Standard and GVS elements.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexType>  
<xsd:choice>  
<xsd:element name="Standard">  
<xsd:annotation>  ▼M4
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<xsd:documentation>The Standard element reflects the 
standard due diligence procedures and is further comprised of the EntSellerID (that follows the OrganisationParty 
Type) and FinancialIdentifier elements. Platform Operators by default would use the standard due diligence 
procedures, but can also rely on the GVS procedure where it has been made available by the Reportable 
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 Person ­
Party Type) and the Financial Identifier element. Platform Operators by default would use the standard due 
diligence procedures, but can also rely on the GVS procedure where it has been made available by the Reportable 
Jurisdiction .  
The PersonParty_Type, as enumerated in Section III of 
the OECD Model Rules or [EU Specific] [EU DIR2021/514], defines the information to be included in relation to 
an individual where the standard due diligence procedures are followed.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexType>  
<xsd:sequence>  ▼M4
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<xsd:element name="IndSellerID" type="dpi: 
PersonParty_Type">  
<xsd:annotation>  
<xsd:documentation>The IndSellerID element identifies the 
individual Seller and follows the PersonParty_Type</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="FinancialIdentifier" type="dpi: 
FinancialIdentifier_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>The Financial Identifier is an optional 
(mandatory) and repeatable element that reflects the Financial Account Identifier which, under the OECD 
Model Rules or [EU Specific] [EU DIR2021/514], is the unique identifying number or reference available to 
the Reporting Platform Operator of the bank account or other payment account to which the Consideration is paid 
or credited. Under subparagraphs B(2)(c) and B(3)(c) of Section III of the OECD Model Rules or [EU Specific] 
subparagraphs B(2)(b) and B(3)(b) of Section III of [EU DIR2021/514], the Financial Identifier must be reported 
and exchanged provided that it is available to the Reporting Platform Operator and that the jurisdiction of the 
Reportable Seller’s residence has indicated that it wishes to receive such Financial Identifiers for taxpayer 
matching purposes.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
</xsd:element>  
<xsd:element name="GVS" type="dpi:GVSType">  
<xsd:annotation>  
<xsd:documentation>The GVS element should be 
completed in case the Reporting Platform Operator has relied on an approved Government Verification Service 
in order to identify and document the Individual Seller.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:choice>  
</xsd:complexType>  
</xsd:element>  
</xsd:choice>  ▼M4
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</xsd:complexType>  
</xsd:element>  
<xsd:element name="RelevantActivities">  
<xsd:annotation>  
<xsd:documentation>The Relevant Activi ­
ties element includes information on the Relevant Activities provided by Reportable Sellers and the Consideration 
derived therefrom. The element is comprised of the Immovable Property, Personal Services, sale of Goods and 
Transportation Rental elements, reflecting the nature of the activities provided by the Reportable Seller. Under the 
OECD Model Rules and [EU DIR2021/514], information in respect of the Immovable Property and Personal 
Services elements must be provided. Under the OECD Extended Scope and [EU DIR2021/514], information in 
respect of the sale of Goods and Transportation Rental elements must also be provided.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexType>  
<xsd:sequence>  
<xsd:element name="Immovable ­
Property" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The Immovable Property element contains 
information on Relevant Activities provided by a Reportable Seller in relation to the rental of immovable property. 
It comprises the repeatable Property Listing element.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexType>  
<xsd:sequence>  
<xsd:element name="PropertyListing" type="dpi:PropertyLis ­
tingType" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>The Property Listing element is 
comprised of the Address, Land Registration Number, Consideration, Number of Activities, Fees, Taxes, Property 
Type and Rented days elements.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  ▼M4
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</xsd:element>  
<xsd:element name="Per ­
sonalServices" type="dpi:OtherActivities_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The Personal Services element contains 
information on Relevant Activities involving time- or task-based work performed by one or more individuals, 
acting either independently or on behalf of an Entity, and which is carried out at the request of a user, either 
online or physically offline after having been facilitated via Platform.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Sa ­
leOfGoods" 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="Tran- 
sportationRental" type="dpi:OtherActivities_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The Transportation Rental element speci ­
fies the Relevant Activities provided by a Reportable Seller with respect to the rental of any mode of trans ­
port.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!– Permanent Establishments (Complex)–>  ▼M4
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<xsd:complexType name="PermanentEstablishments_Type">  
<xsd:sequence>  
<xsd:annotation>  
<xsd:documentation>The repeatable Permanent 
Establishment element identifies an EU Member State where a permanent establishment through which Relevant 
Activities are carried out by the Entity Seller in the Union is located.</xsd:documentation>  
</xsd:annotation>  
<xsd:element name="PermanentEstablishment" type="iso: 
MSCountryCode_Type" maxOccurs="unbounded"/>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!– Other Platform Operators (Complex)–>  
<xsd:complexType name="OtherPlatformOperators_Type">  
<xsd:choice>  
<xsd:sequence>  
<xsd:element name="AssumingPlatformOperator" 
type="dpi:CorrectableOtherRPO_Type">  
<xsd:annotation>  
<xsd:documentation>This element provides information about 
the Platform Operator assuming the reporting in the name of the Reporting Platform Operator, as identified in the 
Platform Operator element.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
<xsd:sequence>  
<xsd:element name="AssumedPlatformOperator" 
type="dpi:CorrectableOtherRPO_Type" maxOccurs="unbounded">  
<xsd:annotation>  ▼M4
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<xsd:documentation>This repeatable element provides infor ­
mation about each Platform Operator for which the Reporting Platform Operator, as identified in the Platform 
Operator element, assumes the reporting.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:choice>  
</xsd:complexType>  
<xsd:complexType name="OtherRPO_Type">  
<xsd:sequence>  
<xsd:annotation>  
<xsd:documentation>This element provides infor ­
mation about the assuming or assumed Platform Operator.</xsd:documentation>  
</xsd:annotation>  
<xsd:element name="ResCountryCode" type="iso: 
CountryCode_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>This repeatable data 
element describes the residence country code(s) of the Platform Operator assuming the reporting or the residence 
country code(s) of each Platform Operator for which the Reporting Platform Operator assumes the reporting. As 
with the residence country code(s) of the Reporting Platform Operator, the residence country code of this Platform 
Operator should correspond to the jurisdiction where the Platform Operator is resident for tax purposes or, where 
it does not have a residence for tax purposes, either the jurisdiction it is incorporated under or the jurisdiction that 
it has its place of management (including effective management) in, [EU Specific] or the Member State where it 
has a permanent establishment in.  
[EU Specific] This element is optional for 
the purposes of [EU DIR2021/514].  
</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="TIN" type="dpi:TIN_Type" 
maxOccurs="unbounded">  
<xsd:annotation>  ▼M4
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<xsd:documentation>This data element 
provides the tax identification number (TIN) used by the tax administration of the jurisdiction of residence of 
the entity. In case the entity does not have a TIN, or the TIN is not known to the sending Competent Authority, the 
Unknown attribute (see below) must be set to “true”. Furthermore, in case more than one TIN are provided, any 
provided element cannot be flagged as “unknown”.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Name" type="dpi:NameOrganisa ­
tion_Type">  
<xsd:annotation>  
<xsd:documentation>This element should 
contain the legal name of the entity, including the domestic designation for the legal form, as indicated in its 
articles of incorporation or any similar document.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Address"  type="dpi:Address_Type">  
<xsd:annotation>  
<xsd:documentation>This data element 
should contain the address of the entity, including the country code of the address as well as the type of the 
address, indicating the legal character of that address.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!– Correctable Other Platform Operator (Complex)–>  
<xsd:complexType name="CorrectableOtherRPO_Type">  
<xsd:complexContent>  
<xsd:extension base="dpi:OtherRPO_Type">  
<xsd:sequence>  ▼M4
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<xsd:element name="DocSpec" type="stf: 
DocSpec_Type">  
<xsd:annotation>  
<xsd:documentation>DocSpec identifies the particular report 
within the DPI message being transmitted. It permits the identification of reports requiring correction (for further 
guidance see the Corrections section below).</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:extension>  
</xsd:complexContent>  
</xsd:complexType>  
<!–DPI Body Type - DPI Reporting –>  
<xsd:complexType name="DPIBody_Type">  
<xsd:sequence>  
<xsd:annotation>  
<xsd:documentation>The DPI Body element 
contains the information on the Reporting Platform Operator, as well as on the Relevant Services performed by 
Reportable Sellers that give rise to the exchange.</xsd:documentation>  
</xsd:annotation>  
<xsd:element name="PlatformOperator" type="dpi:Cor ­
rectablePlatformOperator_Type">  
<xsd:annotation>  
<xsd:documentation>The Platform Operator 
element identifies the Reporting Platform Operator and follows the Organisation Party type (see Organisation ­
Party_Type).</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="OtherPlatformOperators" type="dpi: 
OtherPlatformOperators_Type" minOccurs="0">  
<xsd:annotation>  ▼M4
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<xsd:documentation>This other Platform 
Operators element identifies either:  
— The Platform Operator assuming the 
reporting in the name of the Reporting Platform Operator, as identified in the Platform Operator element;  
— Each Platform Operator for which the 
Reporting Platform Operator, as identified in the Platform Operator element, assumes the reporting.  
[OECD Specific] This element must be 
provided, if available.  
[EU Specific] This element is optional for 
the purposes of [EU DIR2021/514].  
</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="ReportableSeller" type="dpi:Cor ­
rectableReportableSeller_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>This element contains 
the identification information on each Reportable Seller, as well as information on the Relevant Services provided 
by such Reportable Seller and the Consideration derived therefrom.  
In case of Nil Reporting, i.e. when Messa ­
geTypeIndic is set to “DPI403”, no Reportable Seller must be provided.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–+++++++++++++++++++++++++++++++++++++++ 
++++++++++++++++++ Schema element ++++++++++++++++++++++++++++++++++++++++++++ –>  
<!– DPI OECD File Message structure –>  
<!– –>  
<!–DPI Message structure –>  ▼M4
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<xsd:element name="DPI_OECD">  
<xsd:complexType>  
<xsd:sequence>  
<xsd:element name="MessageSpec" type="dpi: 
MessageSpec_Type">  
<xsd:annotation>  
<xsd:documentation>The information in the message header 
identifies the tax administration that is sending the DPI message. It specifies when the message was created, 
what reporting period the report is for, and the nature of the report (original, supplemental, etc.).</xsd:documen ­
tation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="DPIBody" type="dpi: 
DPIBody_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>The DPI Body element contains the infor ­
mation on the Reporting Platform Operator, as well as on the Relevant Services performed by Reportable Sellers 
that give rise to the exchange.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
<xsd:attribute name="version" type="stf: 
StringMin1Max10_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">The DPI 
Version.</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
</xsd:complexType>  
</xsd:element>  
<!– –>  
</xsd:schema>  ▼M4
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XV LISA  
Artiklis 2d osutatud loetelu  
Direktiivi 2011/16/EL artikli 23 lõike 4 kohased statistilised andmed kõnealuse 
direktiivi artikli 8ac lõike 2 kohaselt nõutud kohustusliku tea bevahetuse kohta 
hõlmavad järgmist teavet:  
— statistilised andmed aruandvatelt platvormihalduritelt kohust usliku automaatse 
teabevahetuse jaoks saadud aruannete koguarvu kohta sõnumite ka upa; 
— statistilised andmed teistelt liikmesriikidelt saadud aruanne te koguarvu kohta 
sõnumite kaupa;  
— statistilised andmed aruandlusega hõlmatud müüja liigi, maksu kohustuslasena 
registreerimise numbri või selle sisulise ekvivalendi, aruandlu sega hõlmatud 
müüja liikmesriigi ja teabevahetuse põhjuse kohta aruandlusega hõlmatud 
müüja kaupa; aruandlusega hõlmatud müüja asukoha liikmesriik ja /või liik­
mesriik, kus kinnisasi asub;  
— statistilised andmed asjaomase tegevuse liigi ja kaalu ning k innistusüksuse 
liigi kohta aruandva platvormihalduri kaupa.  ▼M4
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XVI LISA  
Artikli 2f lõikes 1 osutatud vorm  
Vorm, mida kasutatakse teabe edastamiseks vabastatud platvormih aldurite kohta 
vastavalt direktiivi 2011/16/EL artikli 8ac lõikele 6 ning teab e edastamiseks 
välisriigi platvormihaldurite kohta vastavalt direktiivi 2011/1 6/EL V lisa IV jao 
F jaotise punktidele 2 ja 4, sisaldab järgmisi välju:  
(a) vabastatud platvormihalduri nimi;  
(b) vabastatud platvormihalduri postiaadress;  
(c) vabastatud platvormihalduri e-posti aadress ja veebileht;  
(d) vabastatud platvormihalduri maksukohustuslasena registreeri mise number, 
kui see on olemas;  
(e) liikmesriik, kus on toimunud tõendamine vastavalt direktiiv i 2011/16/EL 
V lisa I jao A jaotise punktile 3, ning  
(f) eelarveaasta, mil anti vabastatud platvormihalduri staatus.  
Välismaiste platvormihaldurite individuaalse registreerimisnumbri 
vorming  
Individuaalne registreerimisnumber on 12-kohalises vormingus 
CCYYYYXXXXXX, kus: CC on individuaalse registreerimisnumbri väl ja 
andnud liikmesriigi ISO riigikood; YYYY on aasta, mil välismain e platvor­
mihaldur on end registreerinud registreerimise järgses liikmesr iigis, ning 
XXXXXX tähtedest ja numbritest koosnev kordumatu jada.  
Keskregistrist kustutatud või eemaldatud teatava teabe säilitamise aeg  
1. Kui aruandva platvormihalduri registreering direktiivi 2011/ 16/EL (muudetud 
direktiiviga (EL) 2021/514) V lisa I jao A jaotise punkti 4 ala punkti b tähen­
duses tühistatakse kooskõlas direktiivi 2011/16/EL V lisa IV ja o F jaotise 
punktiga 7, kustutab registreerimise järgne liikmesriik aruandv a platvormihal­
duri keskregistrist. Keskregister säilitab direktiivi 2011/16/E L V lisa IV jao 
F jaotise punktides 2 ja 4 osutatud kustutatud teavet kuni 12 k uud pärast 
kustutamise kuupäeva.  
2. Vabastatud platvormihaldurite kohta keskregistrisse kantud t eave eemalda­
takse, kui vabastatud platvormihaldur (direktiivi 2011/16/EL (m uudetud 
direktiiviga (EL) 2021/514) V lisa I jao A jaotise punkti 3 täh enduses) ei 
tõenda eelnevalt ja kord aastas rahuldaval viisil liikmesriigi pädevale asutu­
sele, keda ta direktiivi 2011/16/EL V lisa III jao A jaotise pu nktides 1–3 
sätestatud normide kohaselt oleks muidu pidanud teavitama selle st, et plat­
vormi ärimudelist tulenevalt puuduvad tal aruandlusega hõlmatud  müüjad. 
Keskregister säilitab käesoleva määruse XVI lisa punktides a–f osutatud 
eemaldatud teavet kuni 12 kuud pärast salvestatud teabe eemalda mise 
kuupäeva.  ▼M4