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►B PROVEDBENA UREDBA KOMISIJE (EU) 2015/2378  
оd 15. prosinca 2015.  
o utvrđivanju detaljnih pravila za provedbu odre đenih odredaba Direktive Vije ća 2011/16/EU o 
administrativnoj suradnji u podru čju oporezivanja i o stavljanju izvan snage Provedbene 
uredbe (EU) br. 1156/2012  
(SL L 332, 18.12.2015., str. 19.)  
Koju je izmijenila:  
Službeni list  
br. stranica  datum  
►M1 Provedbena uredba Komisije (EU) 2016/1963 оd 9. studenoga 2016 . L 303  4  10.11.2016.  
►M2 Provedbena uredba Komisije (EU) 2018/99 оd 22. siječnja 2018.  L  1 7  2 9  23.1.2018.  
►M3 Provedbena uredba Komisije (EU) 2019/532 оd 28. ožujka 2019.  L  8 8  2 5  29.3.2019.  
►M4 Provedbena uredba Komisije (EU) 2022/1467 оd 5. rujna 2022.  L 231  3 6  6.9.2022.  02015R2378 — HR — 01.01.2023 — 005.001 — 1
02015R2378 — HR — 01.01.2023 — 005.001 — 2  
PROVEDBENA UREDBA KOMISIJE (EU) 2015/2378  
оd 15. prosinca 2015.  
o utvrđivanju detaljnih pravila za provedbu odre đenih odredaba 
Direktive Vije ća 2011/16/EU o administrativnoj suradnji u 
području oporezivanja i o stavljanju izvan snage Provedbene 
uredbe (EU) br. 1156/2012  
Članak 1.  
Standardni obrasci za razmjenu informacija na zahtjev, spontane 
razmjene informacija, obavijesti i povratne informacije  
1. U pogledu obrazaca koji se koriste, „polje” znači mjesto na 
obrascu na kojem se bilježe informacije koje se razmjenjuju u s kladu 
s Direktivom 2011/16/EU.  
2. Obrazac koji se upotrebljava za zahtjeve za informacije i za  
upravne istrage u skladu s člankom 5. Direktive 2011/16/EU te o dgo­
vore na njih, kao i s njima povezane potvrde primitka, zahtjeve  za 
dodatne informacije opće prirode, obavijesti o nemogućnosti ili  odbi­
janju odgovora na zahtjev u skladu s člankom 7. te Direktive mo ra biti 
u skladu s Prilogom I. ovoj Uredbi.  
3. Obrazac koji se upotrebljava za spontanu razmjenu informacij a te 
potvrdu primitka takvih informacija u skladu s člancima 9. i 10 . Direk­
tive 2011/16/EU mora biti u skladu s Prilogom II. ovoj Uredbi.  
4. Obrazac koji se upotrebljava za zahtjeve za prosljeđivanje u pravne 
obavijesti u skladu s člankom 13. stavcima 1. i 2. Direktive 20 11/16/EU 
te za odgovore na takve zahtjeve u skladu s člankom 13. stavkom  3. te 
Direktive mora biti u skladu s Prilogom III. ovoj Uredbi.  
5. Obrazac koji se upotrebljava za povratne informacije u sklad u s 
člankom 14. stavkom 1. Direktive 2011/16/EU mora biti u skladu s 
Prilogom IV. ovoj Uredbi.  
Članak 2.  
Elektroni čki oblik za obveznu automatsku razmjenu informacija  
1. Elektronički oblik koji treba upotrebljavati za obveznu auto matsku 
razmjenu informacija u skladu s člankom 8. stavkom 1. Direktive  
2011/16/EU mora biti u skladu s Prilogom V. ovoj Uredbi.  
2. Elektronički oblik koji treba upotrebljavati za obveznu auto matsku 
razmjenu informacija u skladu s člankom 8. stavkom 3.a Direktiv e 
2011/16/EU mora biti u skladu s Prilogom VI. ovoj Uredbi.  ▼B
 02015R2378 — HR — 01.01.2023 — 005.001 — 3  
3. Elektronički oblik koji treba upotrebljavati za obveznu auto matsku 
razmjenu informacija u skladu s člankom 8.ac stavkom 2. Direkti ve 
2011/16/EU mora biti u skladu s Prilogom XIV. ovoj Uredbi.  
▼M1 
Članak 2.a  
Standardni obrasci i jezi čna rješenja za obveznu automatsku 
razmjenu prethodnih poreznih mišljenja s prekograni čnim 
učinkom i prethodnih sporazuma o transfernim cijenama  
1. U pogledu obrazaca koji se koriste, „komponenta” i „polje” z nače 
mjesto na obrascu na kojem se bilježe informacije koje se razmj enjuju u 
skladu s Direktivom 2011/16/EU.  
2. Obrazac koji se upotrebljava za obveznu automatsku razmjenu 
prethodnih poreznih mišljenja s prekograničnim učinkom i pretho dnih 
sporazuma o transfernim cijenama u skladu s člankom 8.a Direkti ve 
2011/16/EU mora biti u skladu s Prilogom VII. ovoj Uredbi.  
3. Komponente navedene u članku 8.a stavku 6. točkama (b), (h) i (i) 
Direktive 2011/16/EU ključni su elementi iz članka 20. stavka 5 . te 
Direktive, te se šalju i na engleskom jeziku.  
Članak 2.b  
Jezična rješenja za obveznu automatsku razmjenu informacija o 
izvješćima po zemljama  
Informacije ili objašnjenja navedeni u tablici 3. odjeljka III.  Priloga III. 
Direktivi 2011/16/EU ključni su elementi iz članka 20. stavka 6 . te 
Direktive, te se šalju i na engleskom jeziku, osim ako je izmeđ u 
države članice koja šalje informacije i svih drugih država član ica 
kojima se te informacije upućuju u skladu s člankom 8.aa stavko m 2. 
Direktive 2011/16/EU dogovorena uporaba drugog službenog jezika  
Unije.  
▼M2 
Članak 2.c  
Obrazac i uvjeti priop ćavanja godišnje ocjene  
1. Obrazac za priopćavanje godišnje ocjene učinkovitosti automa tske 
razmjene informacija i rezultata ostvarenih u praksi na temelju  članka 23. 
stavka 3. Direktive 2011/16/EU utvrđen je u Prilogu VIII. ovoj Uredbi.  
2. Države članice svake godine prije 1. travnja Komisiji elektr oni­ 
čkim putem dostavljaju godišnju ocjenu upotrebom obrasca iz sta vka 1. 
Ocjena obuhvaća razdoblje prethodne kalendarske godine.  ▼M4
 02015R2378 — HR — 01.01.2023 — 005.001 — 4  
Članak 2.d  
Popis statisti čkih podataka  
1. Popis statističkih podataka potrebnih za sve oblike administ rativne 
suradnje, osim obvezne automatske razmjene informacija u skladu  s  
člankom 23. stavkom 4. Direktive 2011/16/EU, utvrđen je u Prilo gu IX. 
ovoj Uredbi.  
Popis statističkih podataka potrebnih za obveznu automatsku raz mjenu 
informacija u skladu s člankom 8. stavkom 1. Direktive 2011/16/ EU 
utvrđen je u Prilogu X. ovoj Uredbi.  
Popis statističkih podataka potrebnih za obveznu automatsku raz mjenu 
informacija u skladu s člankom 8. stavkom 3.a Direktive 2011/16 /EU 
utvrđen je u Prilogu XI. ovoj Uredbi.  
Popis statističkih podataka potrebnih za obveznu automatsku raz mjenu 
informacija u skladu s člankom 8.aa Direktive 2011/16/EU utvrđe n je u 
Prilogu XII. ovoj Uredbi.  
▼M4 
Popis statističkih podataka potrebnih za obveznu automatsku raz mjenu 
informacija u skladu s člankom 8.ac Direktive 2011/16/EU utvrđe n je u 
Prilogu XV. ovoj Uredbi.  
▼M2 
2. Države članice svake godine prije 1. travnja Komisiji elektr oni­ 
čkim putem dostavljaju statističke podatke za prethodnu kalenda rsku 
godinu o svim oblicima administrativne suradnje u skladu s popi som 
iz Priloga IX., osim za obveznu automatsku razmjenu informacija . 
3. Države članice svake godine prije 1. studenoga Komisiji elek tro­
ničkim putem dostavljaju statističke podatke o obveznoj automat skoj 
razmjeni informacija u skladu s popisom iz priloga X., XI. i XI I. 
▼M3 
Članak 2.e  
Standardni obrasci i jezi čna rješenja za obveznu automatsku 
razmjenu informacija o prekograni čnim aranžmanima o kojima se 
izvješćuje 
1. U pogledu obrazaca koji se upotrebljavaju, „sastavnica” i „p olje” 
znače mjesto na obrascu na kojem se bilježe informacije koje se  razmje­
njuju u skladu s Direktivom 2011/16/EU.  
2. Obrazac koji se upotrebljava za obveznu automatsku razmjenu 
informacija o prekograničnim aranžmanima o kojima se izvješćuje  u  
skladu s člankom 8.ab Direktive 2011/16/EU u skladu je s 
Prilogom XIII. ovoj Uredbi.  ▼M2
 02015R2378 — HR — 01.01.2023 — 005.001 — 5  
3. Ključni elementi iz članka 20. stavka 5. trećeg podstavka Di rek­
tive 2011/16/EU sastavnice su navedene u članku 8.ab stavku 14.  
točkama (b), (c) i (e) te direktive, a jezična rješenja za te k ljučne 
elemente jednaka su rješenjima propisanima člankom 2.a stavkom 3. 
ove Uredbe.  
▼M4 
Članak 2.f  
Standardni obrasci za priop ćavanje informacija o isklju čenim 
operaterima platformi i stranim operaterima platformi u središnji 
registar, format individualnog identifikacijskog broja stranih 
operatera platformi i razdoblje čuvanja informacija izbrisanih iz 
središnjeg registra  
1. Obrazac koji se upotrebljava za priopćavanje informacija o i sklju­ 
čenim operaterima platformi i stranim operaterima platformi u s redišnji 
registar u skladu s člankom 8.ac stavkom 6. Direktive 2011/16/E U mora 
biti u skladu s Prilogom XVI. ovoj Uredbi.  
2. Najvažniji elementi koje treba evidentirati u središnjem reg istru, 
kako je predviđeno člankom 8.ac stavkom 6. Direktive 2011/16/EU , su 
informacije navedene u odjeljku IV. stavku F podstavcima 2. i 4 . 
Priloga V. toj Direktivi i Prilogu XVI. ovoj Uredbi. Uspostavlj anje 
središnjeg registra i obrada osobnih podataka u središnjem regi stru 
koje Komisija provodi u ime nadležnih tijela država članica mor a biti 
u skladu s Uredbom (EU) 2016/679 Europskog parlamenta i Vijeća ( 1 ) i 
Uredbom (EU) 2018/1725 Europskog parlamenta i Vijeća (  2 ). Nadležna 
tijela država članica smatraju se voditeljima obrade podataka, a Komi­
sija se smatra izvršiteljem obrade podataka u skladu s Ured­
bom (EU) 2016/679.  
3. Format individualnog identifikacijskog broja za strane opera tere 
platformi u smislu članka 8.ac stavka 4. Direktive 2011/16/EU 
utvrđen je u Prilogu XVI. ovoj Uredbi.  
4. Razdoblje čuvanja informacija izbrisanih iz središnjeg regis tra u 
skladu s Prilogom V. odjeljkom IV. stavkom F podstavkom 5. točk om 
(d) i člankom 8.ac stavkom 5. Direktive 2011/16/EU utvrđeno je u 
Prilogu XVI. ovoj Uredbi.  ▼M3 
( 1 ) Uredba (EU) 2016/679 Europskog parlamenta i Vijeća od 27. tra vnja 2016. o 
zaštiti pojedinaca u vezi s obradom osobnih podataka i o slobod nom kretanju 
takvih podataka te o stavljanju izvan snage Direktive 95/46/EZ (Opća uredba 
o zaštiti podataka) (SL L 119, 4.5.2016., str. 1.). 
( 2 ) Uredba (EU) 2018/1725 Europskog parlamenta i Vijeća od 23. li stopada 
2018. o zaštiti pojedinaca u vezi s obradom osobnih podataka u institucijama, 
tijelima, uredima i agencijama Unije i o slobodnom kretanju tak vih podataka 
te o stavljanju izvan snage Uredbe (EZ) br. 45/2001 i Odluke 
br. 1247/2002/EZ (SL L 295, 21.11.2018., str. 39.).
 02015R2378 — HR — 01.01.2023 — 005.001 — 6  
Članak 3.  
Praktična rješenja koja se odnose na upotrebu CCN mreže  
1. Dostava izvješća, izjava i svih drugih dokumenata na koje se  
upućuje u informacijama koje se dostavljaju u skladu s Direktiv om 
2011/16/EU moguća je i drugim sredstvima komunikacije, a ne sam o 
s pomoću CCN mreže.  
2. Ako se razmjena informacija na koje se upućuje u Direktivi 
2011/16/EU ne vrši elektronički s pomoću CCN mreže i ako između  
dviju dotičnih strana nije dogovoreno drukčije, informacije se šalju s 
popratnim dopisom u kojem se opisuju dostavljene informacije i koji 
nadležno tijelo koje dostavlja informacije propisno potpisuje.  
Članak 4.  
Stavljanje izvan snage  
Provedbena uredba (EU) br. 1156/2012 stavlja se izvan snage s 
učinkom od 1. siječnja 2016.  
Upućivanja na Provedbenu uredbu stavljenu izvan snage tumače se  kao 
upućivanja na ovu Uredbu.  
Članak 5.  
Stupanje na snagu i primjena  
Ova Uredba stupa na snagu trećeg dana od dana objave u  Službenom 
listu Europske unije . 
Primjenjuje se od 1. siječnja 2016.  
Ova je Uredba u cijelosti obvezujuća i izravno se primjenjuje u  svim 
državama članicama.  ▼B
 02015R2378 — HR — 01.01.2023 — 005.001 — 7  
PRILOG I.  
Obrazac iz članka 1. stavka 2.  
Obrazac za razmjenu informacija na zahtjev i za upravne istrage  u skladu s 
člankom 5. i člankom 5.a Direktive 2011/16/EU i odgovore na nji h, kao i s 
njima povezane potvrde primitka, zahtjeve za dodatne informacij e opće prirode, 
obavijesti o nemogućnosti ili odbijanju odgovora na zahtjev u s kladu s člankom 7. 
Direktive 2011/16/EU sadržava sljedeća polja (  1 ): 
— pravna osnova,  
— redni broj,  
— datum,  
— naziv tijela koje podnosi zahtjev i tijela koje prima zahtjev , 
— ime osobe koja je predmet provjere ili istrage,  
— općeniti opis slučaja i, prema potrebi, posebne informacije o pće prirode 
kojima će se vjerojatno omogućiti procjena očekivanog značaja t raženih 
informacija za upravu i provedbu nacionalnih zakona država član ica u 
pogledu poreza iz članka 2. Direktive 2011/16/EU,  
— porezna namjena za koju se informacije traže,  
— razdoblje obuhvaćeno istragom,  
— ime i adresa svake osobe za koju se vjeruje da raspolaže traž enim 
informacijama,  
— ispunjavanje zakonske obveze propisane člankom 16. stavkom 1.  Direktive 
2011/16/EU,  
— ispunjavanje zakonske obveze propisane člankom 17. stavkom 1.  Direktive 
2011/16/EU,  
— argumentiran zahtjev za istražnu radnju i razlozi zbog kojih je provođenje 
takve istražne radnje odbijeno,  
— potvrda primitka zahtjeva za informacijama,  
— zahtjev za dodatne informacije opće prirode,  
— razlozi nemogućnosti ili odbijanja dostave informacija,  
— razlozi zbog kojih tijelo koje prima zahtjev nije u mogućnost i odgovoriti na 
njega u odgovarajućem roku te datum do kojeg smatra da bi moglo  
odgovoriti,  
— detaljan opis skupine.  ▼M4 
( 1 ) Međutim, u obrascu koji se upotrebljava u određenom slučaju t rebaju se pojaviti samo 
ona polja koja se u tom slučaju doista i popunjavaju.
 02015R2378 — HR — 01.01.2023 — 005.001 — 8  
PRILOG II.  
Obrazac iz članka 1. stavka 3.  
Obrazac za spontanu razmjenu informacija te potvrdu primitka ta kvih informacija 
u skladu s člancima 9. i 10. Direktive 2011/16/EU sadržava slje deća polja (  1 ): 
— pravna osnova,  
— redni broj,  
— datum,  
— naziv tijela koje podnosi zahtjev i tijela koje prima zahtjev , 
— ime osobe koja je predmet spontane razmjene informacija,  
— razdoblje obuhvaćeno spontanom razmjenom informacija,  
— ispunjavanje zakonske obveze propisane člankom 16. stavkom 1.  Direktive 
2011/16/EU,  
— potvrda primitka spontano razmijenjenih informacija.  ▼B 
( 1 ) Međutim, u obrascu koji se upotrebljava u određenom slučaju t rebaju se pojaviti samo 
ona polja koja se u tom slučaju doista i popunjavaju.
 02015R2378 — HR — 01.01.2023 — 005.001 — 9  
PRILOG III.  
Obrazac iz članka 1. stavka 4.  
Obrazac za zahtjev za prosljeđivanje upravne obavijesti u sklad u s člankom 13. 
stavcima 1. i 2. Direktive 2011/16/EU te za odgovore na takve z ahtjeve u skladu 
s člankom 13. stavkom 3. te Direktive sadržava sljedeća polja (  1 ): 
— pravna osnova,  
— redni broj,  
— datum,  
— naziv tijela koje podnosi zahtjev i tijela koje prima zahtjev , 
— ime i adresa adresata instrumenta ili odluke,  
— druge informacije koje mogu olakšati identifikaciju adresata,  
— predmet instrumenta ili odluke,  
— odgovor tijela koje prima zahtjev u skladu s člankom 13. stav kom 3. Direk­
tive 2011/16/EU, uključujući datum priopćavanja instrumenta ili  odluke 
adresatu.  ▼B 
( 1 ) Međutim, u obrascu koji se upotrebljava u određenom slučaju t rebaju se pojaviti samo 
ona polja koja se u tom slučaju doista i popunjavaju.
 02015R2378 — HR — 01.01.2023 — 005.001 — 10  
PRILOG IV.  
Obrazac iz članka 1. stavka 5.  
Obrazac za povratne informacije u skladu s člankom 14. stavkom 1. Direktive 
2011/16/EU sadržava sljedeća polja (  1 ): 
— redni broj,  
— datum,  
— naziv nadležnog tijela koje izdaje povratne informacije,  
— opće povratne informacije o dostavljenim informacijama,  
— rezultati izravno povezani s dostavljenim informacijama.  ▼B 
( 1 ) Međutim, u obrascu koji se upotrebljava u određenom slučaju t rebaju se pojaviti samo 
ona polja koja se u tom slučaju doista i popunjavaju.
 02015R2378 — HR — 01.01.2023 — 005.001 — 11  
PRILOG V.  
Elektroni čki oblik iz članka 2. stavka 1.  
Elektronički oblik za obveznu automatsku razmjenu informacija u  skladu s 
člankom 8. stavkom 1. Direktive 2011/16/EU sukladan je sa sljed ećom struk­
turom stabla i sadržava sljedeće razrede elemenata (  1 ): 
(a) Za opću poruku:
  
▼M4 
(b) Za tijelo koje dostavlja informacije o dohotku od rada, dir ektorskih naknada 
ili naknada za licencije:  
▼B
 ▼B 
( 1 ) Međutim, u elektroničkom obliku koji se upotrebljava u određe nom slučaju trebaju se 
pojaviti samo razredi elemenata koji su stvarno dostupni i prim jenjivi u tom slučaju.
 02015R2378 — HR — 01.01.2023 — 005.001 — 12  
(c) Za tijelo koje dostavlja informacije o mirovinama:
  
(d) Za tijelo koje dostavlja informacije o proizvodima životnog  osiguranja:
  ▼B
 02015R2378 — HR — 01.01.2023 — 005.001 — 13  
(e) Za tijelo koje dostavlja informacije o vlasništvu nad nekre tninama i dohotku 
od njih:
  
(f) Za tijelo u slučaju da ne treba priopćiti informacije povez ane s određenom 
kategorijom:
  
(g) Za tijelo za potvrdu o primitku informacija za određenu kat egoriju:
  ▼B
 02015R2378 — HR — 01.01.2023 — 005.001 — 14  
PRILOG VI.  
Elektroni čki oblik iz članka 2. stavka 2.  
Elektronički oblik za obveznu automatsku razmjenu informacija u  skladu s 
člankom 8. stavkom 3.a Direktive 2011/16/EU sukladan je sljedeć oj strukturi 
stabla i sadržava sljedeće elemente i atribute (  1 ): 
(a) Za opću poruku:
  ▼B 
( 1 ) Međutim, u elektroničkom obliku koji se upotrebljava u određe nom slučaju trebaju se 
pojaviti samo elementi i atributi koji su stvarno primjenjivi u  tom slučaju u skladu s 
pravilima izvješćivanja i dubinske analize iz priloga I. i II. Direktivi 2011/16/EU.
 02015R2378 — HR — 01.01.2023 — 005.001 — 15
  
▼B
 02015R2378 — HR — 01.01.2023 — 005.001 — 16
  
▼B
 02015R2378 — HR — 01.01.2023 — 005.001 — 17
  
▼B
 02015R2378 — HR — 01.01.2023 — 005.001 — 18
  
▼B
 02015R2378 — HR — 01.01.2023 — 005.001 — 19
  
▼B
 02015R2378 — HR — 01.01.2023 — 005.001 — 20
  
▼B
 02015R2378 — HR — 01.01.2023 — 005.001 — 21
  
▼B
 02015R2378 — HR — 01.01.2023 — 005.001 — 22
  
▼B
 02015R2378 — HR — 01.01.2023 — 005.001 — 23
  
▼B
 02015R2378 — HR — 01.01.2023 — 005.001 — 24
  
▼B
 02015R2378 — HR — 01.01.2023 — 005.001 — 25  
(b) U pogledu vrsta uobičajenih za Zakon o izvršenju poreznih o bveza s obzirom 
na račune u inozemnim financijskim institucijama i zajedničke s tandarde 
izvješćivanja iz poruke u prethodnoj točki (a):
  ▼B
 02015R2378 — HR — 01.01.2023 — 005.001 — 26
  
▼B
 02015R2378 — HR — 01.01.2023 — 005.001 — 27
  
▼B
 02015R2378 — HR — 01.01.2023 — 005.001 — 28
  
(c) U pogledu vrsta uobičajenih za OECD iz poruke u prethodnoj točki (a):
  ▼B
 02015R2378 — HR — 01.01.2023 — 005.001 — 29
  
▼B
 02015R2378 — HR — 01.01.2023 — 005.001 — 30
  
▼B
 02015R2378 — HR — 01.01.2023 — 005.001 — 31  
PRILOG VII.  
Obrazac iz članka 2.a  
U skladu s člankom 8.a Direktive 2011/16/EU obrazac za obveznu automatsku 
razmjenu prethodnih poreznih mišljenja s prekograničnim učinkom  i prethodnih 
sporazuma o transfernim cijenama sadržava, uz komponente navede ne u članku 
8.a stavku 6. te Direktive, sljedeće polje:  
(a) Upućivanje na porezno mišljenje.  ▼M1
 02015R2378 — HR — 01.01.2023 — 005.001 — 32  
PRILOG VIII.  
Obrazac iz članka 2.c  
Obrazac za priopćavanje u skladu s člankom 23. stavkom 3. Direk tive 
2011/16/EU sadržava sljedeće informacije:  
— identifikaciju države članice koja odgovara na upitnik,  
— raspoloživost informacija u državi članici,  
— praćenje jesu li poslane bilateralne godišnje povratne inform acije u skladu s 
člankom 14. stavkom 2.,  
— učinkovitost automatske razmjene informacija:  
— obrada primljenih informacija i glavni opći tehnički problemi  (IT),  
— kvaliteta primljenih informacija, sadržava identifikaciju pri matelja/stra­
naka; problemi sa sadržajem primljenih informacija te s time po vezani 
prijedlozi,  
— usklađenost u primjeni i učinkovitost, sadržava općenito poda tak o kori­
snosti informacija; trenutačna i buduća uporaba informacija; up oraba 
informacija prema području oporezivanja; administrativna suradn ja potak­
nuta uporabom primljenih informacija,  
— ostvareni rezultati u praksi koji sadržavaju ukupan rezultat (uključujući 
posebne projekte); konkretan rezultat posebnih projekata; admin istrativni i 
drugi relevantni troškovi razvoja i provedbe automatske razmjen e infor­
macija; administrativni troškovi radnji koje se u postupku auto matske 
razmjene informacija ponavljaju; ostali relevantni troškovi rad nji pove­
zanih s usklađivanjem u oporezivanju; pozitivna i negativna isk ustva; 
glavni aspekti koji dovode do sporova i sudskih postupaka,  
— stopa uspješnosti u odnosu na obvezu dostavljanja izvješća po  državama 
članicama na koje se odnose (broj izvješća po zemljama primljen ih od 
poreznih tijela ostalih država članica/broj izvješća po zemljam a koja se 
očekuju od poreznih tijela ostalih država članica),  
— stopa usklađenosti subjekata koji podnose izvješće u odnosu n a obvezu 
dostavljanja izvješća po zemljama (broj primljenih izvješća po zemljama/ 
broj izvješća po zemljama čije se dostavljanje očekuje),  
— popis svih jurisdikcija u kojima su rezidenti krajnja matična  društva 
nadređena subjektima koji podnose izvješće s nastanom u Uniji, ali 
nisu dostavljena ili razmijenjena potpuna izvješća po zemljama.  ▼M2
 02015R2378 — HR — 01.01.2023 — 005.001 — 33  
PRILOG IX.  
Popis iz članka 2.d  
Statistički podaci potrebni za oblike administrativne suradnje,  osim obvezne 
automatske razmjene informacija iz članka 23. stavka 4. Direkti ve 2011/16/EU, 
obuhvaćaju sljedeće informacije:  
— identifikaciju države članice,  
— godinu,  
— Dio A: Statističke podatke po državama članicama o razmjeni i nformacija  
— o razmjeni informacija na zahtjev (članci 5., 6. i 7. Direkti ve 
2011/16/EU),  
— broj poslanih zahtjeva,  
— broj primljenih odgovora,  
— broj potpunih odgovora primljenih u zakonskom roku,  
— broj odgovora primljenih u roku od dva mjeseca koji su sadrža vali 
(djelomične ili potpune) informacije,  
— broj primljenih zahtjeva,  
— broj poslanih odgovora,  
— broj zahtjeva odbijenih na temelju članka 17. Direktive 2011/ 16/EU,  
— o razmjeni informacija u odnosu na skupne zahtjeve (članak 5. a Direktive 
2011/16/EU),  
— broj poslanih skupnih zahtjeva,  
— broj primljenih skupnih odgovora,  
— broj potpunih skupnih odgovora primljenih u zakonskom roku,  
— broj skupnih odgovora primljenih u roku od dva mjeseca koji s u 
sadržavali (djelomične ili potpune) informacije,  
— broj primljenih skupnih zahtjeva,  
— broj poslanih skupnih odgovora,  
— broj skupnih zahtjeva odbijenih na temelju članka 17. Direkti ve 
2011/16/EU,  
— o spontanoj razmjeni informacija (članci 9. i 10. Direktive 2 011/16/EU),  
— broj poslanih spontanih razmjena,  
— broj primljenih spontanih razmjena,  ▼M4
 02015R2378 — HR — 01.01.2023 — 005.001 — 34  
— Dio B: Statističke podatke o ostalim oblicima administrativne  suradnje  
— o prisutnosti u službenim prostorijama i sudjelovanju u istra žnim 
radnjama (članak 11. Direktive 2011/16/EU),  
— broj prisutnosti službenika koji su pristigli u službene pros torije i koji 
su sudjelovali u istražnim radnjama,  
— broj prisutnosti službenika koji su otišli u službene prostor ije i koji su 
sudjelovali u istražnim radnjama,  
— o usporednim nadzorima (članak 12. Direktive 2011/16/EU),  
— broj usporednih nadzora koje je pokrenula država članica,  
— broj usporednih nadzora u kojima je država članica sudjeloval a, 
— o zahtjevima za prosljeđivanje obavijesti (članak 13. Direkti ve 
2011/16/EU),  
— broj poslanih zahtjeva za obavijesti,  
— broj primljenih zahtjeva za obavijesti,  
— o povratnim informacijama (članak 14. Direktive 2011/16/EU),  
— broj poslanih zahtjeva za povratne informacije,  
— broj primljenih povratnih informacija,  
— broj primljenih zahtjeva za povratne informacije,  
— broj poslanih povratnih informacija,  
— Dio C: Statističke podatke o procijenjenim dodatnim prihodima  ili povećanju 
procijenjene porezne obveze zbog administrativne suradnje. Info rmacije iz 
ovog dijela nisu obvezne  
— iz razmjena informacija na zahtjev  
— iz spontanih razmjena informacija  
— kao rezultat usporednih nadzora  
— ukupni iznos i broj slučajeva.  ▼M4
 02015R2378 — HR — 01.01.2023 — 005.001 — 35  
PRILOG X.  
Popis iz članka 2.d  
Statistički podaci potrebni za obveznu automatsku razmjenu info rmacija u skladu 
s člankom 23. stavkom 4. Direktive 2011/16/EU o kategorijama do hotka i kapi­
tala iz članka 8. stavka 1. te Direktive obuhvaćaju sljedeće in formacije:  
— za sve kategorije dohotka i kapitala iz članka 8. stavka 1. D irektive 
2011/16/EU: statistički podaci o poruci i poreznom obvezniku,  
— za dohodak od nesamostalnog rada i naknade direktora: statist ički podaci o 
poruci i primatelju, poruci i platitelju, primatelju i njihovu odnosu, platitelju i 
njihovu odnosu te primatelju i dohotku,  
— za mirovine: statistički podaci o poruci i primatelju, poruci  i platitelju, prima­
telju, platitelju, mirovinskom sustavu i dohotku,  
— za proizvode životnog osiguranja: statistički podaci o poruci  i polici, polici 
općenito, događaju,  
— za vlasništvo nad nekretninama i dohodak od imovine i imovins kih prava: 
statistički podaci o poruci i stranci, stranci općenito, količi ni i vrijednosti 
imovine, količini i vrijednosti transakcije, količini i vrijedn osti zajma, količini 
i vrijednosti prava na dohodak,  
— za dohodak od naknada za licencije: statistički podaci o poru ci i primatelju, 
poruci i platitelju, primatelju i dohotku,  
— za statusne poruke: statistički podaci o statusnim porukama, statusnoj poruci 
o pogreškama,  
— za poruke koje ne sadržavaju podatke: statistički podaci o po ruci koja ne 
sadržava podatke.  ▼M4
 02015R2378 — HR — 01.01.2023 — 005.001 — 36  
PRILOG XI.  
Popis iz članka 2.d  
Statistički podaci potrebni za obveznu automatsku razmjenu info rmacija na 
temelju članka 8. stavka 3.a Direktive 2011/16/EU, u skladu s č lankom 23. 
stavkom 4. te Direktive obuhvaćaju sljedeće informacije:  
— po poruci, statističke podatke o zemlji podrijetla i zemlji o dredišta, ukupnom 
broju zapisa, ukupnim iznosima plaćanja,  
— po zemlji podrijetla, statističke podatke o ukupnom broju izv ještajnih 
financijskih institucija, ukupnim iznosima plaćanja,  
— po jedinstvenom računu, statističke podatke o broju vlasnika računa, katego­
riji plaćanja, iznosu po kategoriji plaćanja,  
— po računu, statističke podatke o vrsti vlasnika računa, porez nom identifikacij­
skom broju ili jednakovrijednom podatku vlasnika računa, zemlji  rezident­
nosti vlasnika računa, fizičkoj osobi kao vlasniku računa, zatv orenom računu, 
računu u stanju mirovanja,  
— po vlasniku računa, statističke podatke o vrsti osobe koja im a kontrolu, 
poreznom identifikacijskom broju ili jednakovrijednom podatku o sobe koja 
ima kontrolu, zemlji rezidentnosti osobe koja ima kontrolu te p odatke o 
fizičkoj osobi kao osobi koja ima kontrolu.  ▼M2
 02015R2378 — HR — 01.01.2023 — 005.001 — 37  
PRILOG XII.  
Popis iz članka 2.d  
Statistički podaci potrebni za obveznu automatsku razmjenu info rmacija na 
temelju članka 8.aa Direktive 2011/16/EU, u skladu s člankom 23 . stavkom 4. 
te Direktive obuhvaćaju sljedeće informacije:  
— broj izvješća po zemljama primljenih od subjekata koji podnos e izvješće,  
— broj izvješća po zemljama koja subjekti koji podnose izvješće  trebaju dosta­
viti, ali još nisu ili su dostavili samo djelomična izvješća, r azradu po juris­
dikcijama krajnjih matičnih društava,  
— broj izvješća po zemljama primljenih od svake druge države čl anice,  
— broj izvješća po zemljama od svake druge države članice koja se očekuju, ali 
nisu primljena,  
— broj izvješća po zemljama poslana svakoj drugoj državi članic i. ▼M2
 02015R2378 — HR — 01.01.2023 — 005.001 — 38  
PRILOG XIII.  
Obrazac iz članka 2.e  
Obrazac za obveznu automatsku razmjenu informacija o prekograni čnim aran­ 
žmanima o kojima se izvješćuje u skladu s člankom 8.ab Direktiv e 2011/16/EU 
sadržava, uz sastavnice navedene u članku 8.ab stavku 14. te Di rektive, sljedeće 
polje:  
(a) referentni broj prekograničnog (prekograničnih) aranžmana o  kojem (kojima) 
se izvješćuje.  ▼M3
 02015R2378 — HR — 01.01.2023 — 005.001 — 39  
PRILOG XIV.  
Elektroni čki oblik iz članka 2. stavka 3.  
Elektronički oblik za obveznu automatsku razmjenu informacija u  skladu s 
člankom 8.ac stavkom 2 Direktive 2011/16/EU sukladan je sljedeć oj strukturi 
stabla i sadržava sljedeće elemente i atribute (  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 ) Međutim, u elektroničkom obliku koji se upotrebljava u određe nom slučaju trebaju se 
pojaviti samo elementi i atributi koji su stvarno primjenjivi u  pojedinom slučaju nakon 
provedbe postupaka dubinske analize i primjene pravila izvješći vanja iz odjeljka II. i 
odjeljka III. Priloga V. Direktivi 2011/16/EU, kako je izmijenj ena Direktivom Vije­ 
ća (EU) 2021/514.
 02015R2378 — HR — 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 — HR — 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 — HR — 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 — HR — 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 — HR — 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 — HR — 01.01.2023 — 005.001 — 45  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="RPONEX2">  
<xsd:annotation>  
<xsd:documentation>The Reporting Platform 
Operator does not have a residence for tax purposes but it is incorporated under the laws of the EU Member 
State.</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="RPONEX3">  
<xsd:annotation>  
<xsd:documentation>The Reporting Platform 
Operator does not have a residence for tax purposes but it has  its place of management (inclu ding effective management) in 
the EU Member State.</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="RPONEX4">  
<xsd:annotation>  
<xsd:documentation>The Reporting Platform 
Operator does not have a residence for tax purposes but it has a permanent establishment in the EU Member State and it is 
not a Qualified Non-Union Platform Operator.</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="RPONEX5">  
<xsd:annotation>  
<xsd:documentation>The Reporting Platform 
Operator is neither resident for tax purposes, nor incorporat ed or managed in the EU Member State, nor has a permanent 
establishment in the EU Member State but it facilitates the carrying out of a Relevant Activity by Reportable Sellers or a 
Relevant Activity involving the rental of immovable property located in the EU Member State and it is not a Qualified 
Non-Union Platform Operator.</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
</xsd:restriction>  ▼M4
 02015R2378 — HR — 01.01.2023 — 005.001 — 46  
</xsd:simpleType>  
<!– –>  
<!– –>  
<!–++++++++++++++++++ Reusable Complex 
types +++++++++++++++++++++++++++++++++++++ –>  
<!– –>  
<!–The Name of a Party, given in fixed Form–>  
<xsd:complexType name="NamePerson_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">The user must spread 
the data about the name of a party over up to six elements. The container element for this will be 'NameFix'. 
</xsd:documentation>  
</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="PrecedingTitle" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">His 
Excellency,Estate of the Late ...</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Title" type="stf: 
StringMin1Max200_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">Greeting 
title. Example: Mr, Dr, Ms, Herr, etc. Can have multiple titles.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="FirstName">  
<xsd:annotation>  
<xsd:documentation xml:lang= 
"en">FirstName of the person</xsd:documentation>  ▼M4
 02015R2378 — HR — 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
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<xsd:documentation xml:lang="en">Defines the name type of 
Middle Name. Example: First name, middle name, maiden name, father's name, given name, etc.  
</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
</xsd:extension>  
</xsd:simpleContent>  
</xsd:complexType>  
</xsd:element>  
<xsd:element name="NamePrefix" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">de, van, 
van de, von, etc. Example: Derick de Clarke</xsd:documentation>  
</xsd:annotation>  
<xsd:complexType>  
<xsd:simpleContent>  
<xsd:extension base="stf: 
StringMin1Max200_Type">  
<xsd:attribute name="xnlNameType" type="stf: 
StringMin1Max200_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">Defines the type of name 
associated with the NamePrefix. For example the type of name is LastName and this prefix is the prefix for this last name.  
</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
</xsd:extension>  
</xsd:simpleContent>  
</xsd:complexType>  ▼M4
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</xsd:element>  
<xsd:element name="LastName">  
<xsd:annotation>  
<xsd:documentation xml:lang= 
"en">Represents the position of the name in a name string. Can be Given Name, Forename, Christian Name, 
Surname, Family Name, etc. Use the attribute "NameType" to define what type this name is.  
In case of a company, this field can be used for the company name.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexType>  
<xsd:simpleContent>  
<xsd:extension base="stf: 
StringMin1Max200_Type">  
<xsd:attribute name="xnlNameType" type="stf: 
StringMin1Max200_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">Defines the name type of 
LastName. Example: Father's name, Family name, Surname, Mother's Name, etc. In some countries, LastName 
could be the given name or first name.  
</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
</xsd:extension>  
</xsd:simpleContent>  
</xsd:complexType>  
</xsd:element>  
<xsd:element name="GenerationIdentifier" type="stf: 
StringMin1Max200_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">Jnr, Thr 
Third, III</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  ▼M4
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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">De ­
ceased, 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 Sel- 
ler</xsd:documentation>  
</xsd:annotation>  
<xsd:simpleContent>  
<xsd:extension 
base="stf:StringMin1Max200_Type"/>  
</xsd:simpleContent>  
</xsd:complexType>  
<!– –>  
<!–TIN –>  
<xsd:complexType name="TIN_Type">  
<xsd:annotation>  ▼M4
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<xsd:documentation xml:lang="en">This is the 
identification number/identification code for the party in question. As the identifier may be not strictly numeric, 
it is just defined as a string of characters. Attribute 'issuedBy' is required to designate the issuer of the identifier. 
</xsd:documentation>  
</xsd:annotation>  
<xsd:simpleContent>  
<xsd:extension base="stf:StringMin0Max200_Type">  
<xsd:attribute name="issuedBy" type="iso: 
CountryCode_Type" use="optional">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">Country code of 
issuing country, indicating country of Residence (to taxes and other).  
It should always be provi ­
ded, unless the TIN element is flagged as “unknown”.</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
<xsd:attribute name="unknown" type="xsd:boolean" 
use="optional">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">This attribute 
must be provided if the TIN is not available or inexistent. Any value provided for a TIN flagged as unknown 
will be discarded.</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
</xsd:extension>  
</xsd:simpleContent>  
</xsd:complexType>  
<!– –>  
<!–Message specification: Data identifying and describing 
the message as a whole–>  
<xsd:complexType name="MessageSpec_Type">  
<xsd:annotation>  ▼M4
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<xsd:documentation xml:lang="en">Information 
in the message header identifies the Tax Administration that is sending the message. It specifies when the 
message was created, what period (normally a year) the report is for, and the nature of the report (original, 
corrected, supplemental, etc).</xsd:documentation>  
</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="SendingEntityIN" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>Although not used for exchanges 
between Competent Authorities under the DPI MCAA and [EU DIR2021/514], for domestic reporting, this data 
element can be used in case the schema is mandated for domestic reporting by Reporting Platform Operators to 
their tax administration. In such instances, it identifies the Reporting Platform Operator sending the message 
through a domestically-defined identification number.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="TransmittingCountry" type="iso: 
CountryCode_Type">  
<xsd:annotation>  
<xsd:documentation>This data 
element identifies the jurisdiction of the Competent Authority transmitting the DPI message.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="ReceivingCountry" type="iso: 
CountryCode_Type">  
<xsd:annotation>  
<xsd:documentation>This data 
element identifies the jurisdiction of the Competent Authority receiving the DPI message.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="MessageType" type="dpi: 
MessageType_EnumType">  
<xsd:annotation>  ▼M4
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<xsd:documentation>This data 
element specifies the type of message being sent. The only allowable entry for messages exchanged under the 
OECD Model Rules and [EU Specific] [EU DIR2021/514] in this field is “DPI”.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Warning" type="stf: 
StringMin1Max4000_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation xml:lang= 
"en">Free text expressing the restrictions for use of the information this message contains and the legal framework 
under which it is given.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Contact" type="stf: 
StringMin1Max4000_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation xml:lang= 
"en">All necessary contact information about persons responsible for and involved in the processing of the 
data transmitted in this message, both legally and technically. Free text as this is not intended for automatic 
processing.  
In international exchanges, this 
data element contains the contact details of the sending competent authority.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="MessageRefId" type="stf: 
StringMin1Max170_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang= 
"en">Sender's unique identifier for this message.  
The Message RefID must start 
with the country code of the sending jurisdiction, then the year of the reportable period, then the receiving 
country code before a unique identifier.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  ▼M4
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<xsd:element name="MessageTypeIndic" type="dpi: 
DPIMessageTypeIndic_EnumType">  
<xsd:annotation>  
<xsd:documentation>This data 
element specifies the type of information that is sent, i.e. whether it is new information or whether the message 
seeks to correct or delete previously sent information.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element 
name="ReportingPeriod" type="xsd:date">  
<xsd:annotation>  
<xsd:documentation xml:lang= 
"en">The reporting year for which information is transmitted in documents of the current message. This is in 
yyyy-MM-DD format, on the basis of the calendar year in which the relevant Reportable Period under the OECD 
Model Rules or [EU Specific] [EU DIR2021/514] ended.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Timestamp" type="xsd:date ­
Time">  
<xsd:annotation>  
<xsd:documentation>This data 
element identifies the date and time when the message was compiled. It is anticipated that this element will be 
automatically populated by the host system. The format for use is yyyy-MM-DD’T’hh:mm:ss.nnn. Fractions of 
seconds may be used (in such a case the milli-seconds will be provided on 3 digits, see “.nnn” in the format 
above). </xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Organisation Identification Number –>  
<xsd:complexType name="OrganisationIN_Type">  
<xsd:annotation>  ▼M4
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<xsd:documentation xml:lang="en">This is the 
identification number/identification code for the Entity in question. As the identifier may be not strictly numeric, 
it is just defined as a string of characters. Attribute 'issuedBy' is required to designate the issuer of the identifier. 
Attribute 'INType' defines the type of identification number. </xsd:documentation>  
</xsd:annotation>  
<xsd:simpleContent>  
<xsd:extension base="stf:StringMin1Max200_Type">  
<xsd:attribute name="issuedBy" type="iso: 
CountryCode_Type" use="optional">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">Country code of issuing 
country, indicating country of Residence (to taxes and other)</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
<xsd:attribute name="INType" type="dpi: 
INType_EnumType" use="required">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">This attribute defi- 
nes the type of identification number being sent among the following:  
— [EU Specific]: IIN for 
the reporting of an individual identification number;  
— LEI for the reporting of 
a legal entity identifier;  
— EIN for the reporting of 
an entity identification number;  
— BRN for the reporting 
of a business registration number; or  
— Other.  
</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
</xsd:extension>  
</xsd:simpleContent>  
</xsd:complexType>  ▼M4
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<!– –>  
<!–Collection of all Data describing an organisationy 
as party–>  
<xsd:complexType name="OrganisationParty_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">  
This container brings together all data about an 
organisation as a party. Name and address are required components and each can be present more than once to 
enable as complete a description as possible. Whenever possible one or more identifiers (TIN etc) should be added 
as well as a residence country code. Additional data that describes and identifies the party can be given . The code 
for the legal type according to the OECD codelist must be added. The structures of all of the subelements are 
defined elsewhere in this schema.</xsd:documentation>  
</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="ResCountryCode" 
minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>This 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 correc ­
tion.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:extension>  
</xsd:complexContent>  
</xsd:complexType>  
<!– –>  
<!–Correctable Reportable Seller–>  
<xsd:complexType name="CorrectableReportableSeller_Type">  
<xsd:annotation>  
<xsd:documentation>This correctable extends the 
information about the Reportable Seller by considering the DocSpec element used to identify the particular 
report within the DPI message being transmitted.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexContent>  
<xsd:extension base="dpi:ReportableSeller_Type">  
<xsd:sequence>  ▼M4
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<xsd:element name="DocSpec" type="stf: 
DocSpec_Type">  
<xsd:annotation>  
<xsd:documentation>DocSpec identifies the particular report 
within the DPI message being transmitted. It permits the identification of reports requiring correc ­
tion.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:extension>  
</xsd:complexContent>  
</xsd:complexType>  
<!– –>  
<!–Additional Info –>  
<xsd:complexType name="CorrectableAdditionalInfo_Type">  
<xsd:sequence>  
<xsd:element name="DocSpec" type="stf:DocSpec_Type"/>  
<xsd:element name="OtherInfo" type="stf:String ­
Min1Max4000WithLang_Type" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>Please include any further brief 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 Consi ­
deration in respect to a Reportable Seller.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="AccountHolderName" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The Account Holder 
Name field is an optional (mandatory) element which, reflecting subparagraphs B(2)(d) and B(3)(d) of Section 
III of the OECD Model Rules or [EU Specific] subparagraphs B(2)(c) and B(3)(c) of Section III of [EU 
DIR2021/514], contains the name of the holder of the financial account to which the Consideration is paid or 
credited, where different from the name of the Reportable Seller and to the extent available to the Reporting 
Platform Operator.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="OtherInfo" type="stf: 
StringMin1Max400_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>Reflecting subparagraphs B(2)(d) and 
B(3)(d) of Section III of the OECD Model Rules or [EU Specific] subparagraphs B(2)(c) and B(3)(c) of Section 
III of [EU DIR2021/514], the OtherInfo field contains any other identifying information available to the Reporting 
Platform Operator with respect to that account holder.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Identifer for Financial Identifier–>  
<xsd:complexType name="Identifier_Type">  
<xsd:annotation>  ▼M4
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<xsd:documentation xml:lang="en">The Identifier field 
is a required element which contains the Financial Account Identifier pertaining to the Reportable Seller should be 
reflected. Financial Account Identifiers can include the IBAN number, sort code and account number and any other 
payment account identifier that the Reporting Platform Operator used for transferring the Consideration in respect 
to a Reportable Seller.</xsd:documentation>  
</xsd:annotation>  
<xsd:simpleContent>  
<xsd:extension base="stf:StringMin1Max200_Type">  
<xsd:attribute name="AccountNumberType" 
type="stf:StringMin1Max200_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">This attribute describes 
the type of account number being sent.</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
</xsd:extension>  
</xsd:simpleContent>  
</xsd:complexType>  
<!– –>  
<!–OtherActivities (Complex)–>  
<xsd:complexType name="OtherActivities_Type">  
<xsd:sequence>  
<xsd:element name="Consideration" type="dpi:Consi ­
derationType">  
<xsd:annotation>  
<xsd:documentation>The Consideration 
element contains information on the Consideration received by a Reportable Seller in relation to the Relevant 
Activities provided. It is further split into four elements, representing the quarters during which the Consideration 
was paid or credited to a Reportable Seller. In this respect, Consideration is considered to be paid or credited to a 
Reportable Seller when it is paid or credited to an account specified by the Reportable Seller (as stated in 
paragraph 32 of the Commentary to Section I of the OECD Model Rules).</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  ▼M4
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<xsd:element name="NumberOfActivities" type="dpi: 
NumberOfActivities_Type">  
<xsd:annotation>  
<xsd:documentation>The Number of Activi ­
ties element specified the number of Relevant Activities that a Reportable Seller has provided. It is further split into 
four elements. These elements represent the four quarters in respect of which reporting of the number of Relevant 
Activities in respect of which Consideration was paid or credited to the Reportable Seller is required. As such, that 
the numbers of activities are reported on the basis of the date of payment or credit of the Considera ­
tion.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Fees" type="dpi:FeesType">  
<xsd:annotation>  
<xsd:documentation>The Fees element is 
further split into four elements, representing the quarters in respect of which reporting takes place. 
</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Taxes" type="dpi:TaxesType">  
<xsd:annotation>  
<xsd:documentation>The Taxes element is 
further split into four elements, representing the quarters in respect of which reporting takes place. 
</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Number of Activities (Complex)–>  
<xsd:complexType name="NumberOfActivities_Type">  
<xsd:annotation>  ▼M4
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<xsd:documentation>The Number of Services element is 
further split into four elements, representing the quarters in respect of which reporting takes place. 
</xsd:documentation>  
</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="NumbQ1" type="xsd:integer"/>  
<xsd:element name="NumbQ2" type="xsd:integer"/>  
<xsd:element name="NumbQ3" type="xsd:integer"/>  
<xsd:element name="NumbQ4" type="xsd:integer"/>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Taxes Type (Complex)–>  
<xsd:complexType name="TaxesType">  
<xsd:annotation>  
<xsd:documentation>The Taxes element is further split 
into four elements, representing the quarters in respect of which reporting takes place.  
Each quarter element is further comprised of the 
MonAmnt_Type, used to communicate taxes withheld in respect of Sellers. Such amounts shall be given in full 
units, i.e. without decimals. The code for the currency, in which the value is expressed has to be taken from the ISO 
code list 4217 and added in attribute currCode.</xsd:documentation>  
</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="TaxQ1" type="dpi:MonAmnt_Type"/>  
<xsd:element name="TaxQ2" type="dpi:MonAmnt_Type"/>  
<xsd:element name="TaxQ3" type="dpi:MonAmnt_Type"/>  
<xsd:element name="TaxQ4" type="dpi:MonAmnt_Type"/>  ▼M4
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</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Fees Type (Complex) –>  
<xsd:complexType name="FeesType">  
<xsd:sequence>  
<xsd:annotation>  
<xsd:documentation>The Fees element is further 
split into four elements, representing the quarters in respect of which reporting takes place.  
Each quarter element is further comprised of the 
MonAmnt_Type, used to communicate the fees withheld in respect of Sellers. Such amounts shall be given in full 
units, i.e. without decimals. The code for the currency, in which the value is expressed has to be taken from the ISO 
code list 4217 and added in attribute currCode.</xsd:documentation>  
</xsd:annotation>  
<xsd:element name="FeesQ1" type="dpi:MonAmnt_Type"/>  
<xsd:element name="FeesQ2" type="dpi:MonAmnt_Type"/>  
<xsd:element name="FeesQ3" type="dpi:MonAmnt_Type"/>  
<xsd:element name="FeesQ4" type="dpi:MonAmnt_Type"/>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Consideration Type (Complex) –>  
<xsd:complexType name="ConsiderationType">  
<xsd:sequence>  
<xsd:annotation>  
<xsd:documentation>The Consideration element 
is further split into four elements, representing the quarters in respect of which reporting takes place.  ▼M4
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Each quarter element is further comprised of the 
MonAmnt_Type, used to communicate the monetary amounts earned by Sellers. Such amounts shall be given in full 
units, i.e. without decimals. The code for the currency, in which the value is expressed has to be taken from the ISO 
code list 4217 and added in attribute currCode.</xsd:documentation>  
</xsd:annotation>  
<xsd:element name="ConsQ1" type="dpi:MonAmnt_Type"/>  
<xsd:element name="ConsQ2" type="dpi:MonAmnt_Type"/>  
<xsd:element name="ConsQ3" type="dpi:MonAmnt_Type"/>  
<xsd:element name="ConsQ4" type="dpi:MonAmnt_Type"/>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Property Listing Type (Complex) –>  
<xsd:complexType name="PropertyListingType">  
<xsd:sequence>  
<xsd:element name="Address" type="dpi:Address_Type">  
<xsd:annotation>  
<xsd:documentation>The Address element 
is further comprised of the elements as described above under the Address Type.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="LandRegistrationNumber" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The Land Registration 
Number element contains the land registration number, which under subparagraph B(3)(f) of Section III of the 
OECD Model Rules or [EU Specific] subparagraph B(3)(e) of Section III of [EU DIR2021/514], is reportable if 
available to the Reporting Platform Operator. For these purposes, the land registration number includes functional 
equivalents, such as a cadastral number.</xsd:documentation>  ▼M4
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</xsd:annotation>  
</xsd:element>  
<xsd:element name="Consideration" type="dpi:Conside ­
rationType">  
<xsd:annotation>  
<xsd:documentation>The Consideration 
element contains information on the Consideration received by a Reportable Seller in relation to the Relevant 
Activities provided. It is further split into four elements, representing the quarters during which the Consideration 
was paid or credited to a Reportable Seller. In this respect, Consideration is considered to be paid or credited to a 
Reportable Seller when it is paid or credited to an account specified by the Reportable Seller (as stated in 
paragraph 32 of the Commentary to Section I of the OECD Model Rules).  
For Relevant Activities involving the rental 
of immovable property, the Consideration information must be provided separately with respect to each Property 
Listing.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="NumberOfActivities" type="dpi: 
NumberOfActivities_Type">  
<xsd:annotation>  
<xsd:documentation>The Number of Activi ­
ties element specified the number of Relevant Activities that a Reportable Seller has provided. It is further split into 
four elements. These elements represent the four quarters in respect of which reporting of the number of Relevant 
Activities in respect of which Consideration was paid or credited to the Reportable Seller is required.  
For Relevant Activities involving the rental 
of immovable property, the number of activities must be provided separately with respect to each Property 
Listing.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Fees" type="dpi:FeesType">  
<xsd:annotation>  
<xsd:documentation>The Fees element 
specified the fees and commissions that a Reporting Platform Operator has withheld in respect of a Reportable 
Seller. It is split into four elements, representing the quarters in respect of which the reporting of fees or 
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:Fi ­
nancialIdentifier_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 purpo ­
ses.</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 loca ­
ted.</xsd:documentation>  ▼M4
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</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
</xsd:element>  
<xsd:element name="GVS" type="dpi:GVSType">  
<xsd:annotation>  
<xsd:documentation>The GVS element should be 
completed in case the Reporting Platform Operator has relied on an approved Government Verification Service 
in order to identify and document the Entity Seller.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:choice>  
</xsd:complexType>  
</xsd:element>  
<xsd:element name="Individual ­
Seller">  
<xsd:complexType>  
<xsd:choice>  
<xsd:element name="Standard">  
<xsd:annotation>  
<xsd:documentation>The Standard element reflects the 
standard due diligence procedures and is further comprised of the IndSellerID element (which follows the Person ­
Party Type) and the Financial Identifier element. Platform Operators by default would use the standard due 
diligence procedures, but can also rely on the GVS procedure where it has been made available by the Reportable 
Jurisdiction .  
The PersonParty_Type, as enumerated in Section III of 
the OECD Model Rules or [EU Specific] [EU DIR2021/514], defines the information to be included in relation to 
an individual where the standard due diligence procedures are followed.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexType>  
<xsd:sequence>  ▼M4
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<xsd:element name="IndSellerID" type="dpi: 
PersonParty_Type">  
<xsd:annotation>  
<xsd:documentation>The IndSellerID element identifies the 
individual Seller and follows the PersonParty_Type</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="FinancialIdentifier" type="dpi: 
FinancialIdentifier_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>The Financial Identifier is an optional 
(mandatory) and repeatable element that reflects the Financial Account Identifier which, under the OECD 
Model Rules or [EU Specific] [EU DIR2021/514], is the unique identifying number or reference available to 
the Reporting Platform Operator of the bank account or other payment account to which the Consideration is paid 
or credited. Under subparagraphs B(2)(c) and B(3)(c) of Section III of the OECD Model Rules or [EU Specific] 
subparagraphs B(2)(b) and B(3)(b) of Section III of [EU DIR2021/514], the Financial Identifier must be reported 
and exchanged provided that it is available to the Reporting Platform Operator and that the jurisdiction of the 
Reportable Seller’s residence has indicated that it wishes to receive such Financial Identifiers for taxpayer 
matching purposes.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
</xsd:element>  
<xsd:element name="GVS" type="dpi:GVSType">  
<xsd:annotation>  
<xsd:documentation>The GVS element should be 
completed in case the Reporting Platform Operator has relied on an approved Government Verification Service 
in order to identify and document the Individual Seller.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:choice>  
</xsd:complexType>  
</xsd:element>  
</xsd:choice>  ▼M4
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</xsd:complexType>  
</xsd:element>  
<xsd:element name="RelevantActivities">  
<xsd:annotation>  
<xsd:documentation>The Relevant Activi ­
ties element includes information on the Relevant Activities provided by Reportable Sellers and the Consideration 
derived therefrom. The element is comprised of the Immovable Property, Personal Services, sale of Goods and 
Transportation Rental elements, reflecting the nature of the activities provided by the Reportable Seller. Under the 
OECD Model Rules and [EU DIR2021/514], information in respect of the Immovable Property and Personal 
Services elements must be provided. Under the OECD Extended Scope and [EU DIR2021/514], information in 
respect of the sale of Goods and Transportation Rental elements must also be provided.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexType>  
<xsd:sequence>  
<xsd:element name="Immovable ­
Property" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The Immovable Property element contains 
information on Relevant Activities provided by a Reportable Seller in relation to the rental of immovable property. 
It comprises the repeatable Property Listing element.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexType>  
<xsd:sequence>  
<xsd:element name="PropertyListing" type="dpi:PropertyLi ­
stingType" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>The Property Listing element is 
comprised of the Address, Land Registration Number, Consideration, Number of Activities, Fees, Taxes, Property 
Type and Rented days elements.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  ▼M4
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</xsd:element>  
<xsd:element name="Per ­
sonalServices" type="dpi:OtherActivities_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The Personal Services element contains 
information on Relevant Activities involving time- or task-based work performed by one or more individuals, 
acting either independently or on behalf of an Entity, and which is carried out at the request of a user, either 
online or physically offline after having been facilitated via Platform.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="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 tran ­
sport.</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 Orga ­
nisationParty_Type).</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="OtherPlatformOperators" type="dpi: 
OtherPlatformOperators_Type" minOccurs="0">  
<xsd:annotation>  ▼M4
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<xsd:documentation>This other Platform 
Operators element identifies either:  
— The Platform Operator assuming the 
reporting in the name of the Reporting Platform Operator, as identified in the Platform Operator element;  
— Each Platform Operator for which the 
Reporting Platform Operator, as identified in the Platform Operator element, assumes the reporting.  
[OECD Specific] This element must be 
provided, if available.  
[EU Specific] This element is optional for 
the purposes of [EU DIR2021/514].  
</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="ReportableSeller" type="dpi:Cor ­
rectableReportableSeller_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>This element contains 
the identification information on each Reportable Seller, as well as information on the Relevant Services provided 
by such Reportable Seller and the Consideration derived therefrom.  
In case of Nil Reporting, i.e. when Messa ­
geTypeIndic is set to “DPI403”, no Reportable Seller must be provided.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–+++++++++++++++++++++++++++++++++++++++ 
++++++++++++++++++ Schema element ++++++++++++++++++++++++++++++++++++++++++++ –>  
<!– DPI OECD File Message structure –>  
<!– –>  
<!–DPI Message structure –>  ▼M4
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<xsd:element name="DPI_OECD">  
<xsd:complexType>  
<xsd:sequence>  
<xsd:element name="MessageSpec" type="dpi: 
MessageSpec_Type">  
<xsd:annotation>  
<xsd:documentation>The information in the message header 
identifies the tax administration that is sending the DPI message. It specifies when the message was created, 
what reporting period the report is for, and the nature of the report (original, supplemental, 
etc.).</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="DPIBody" type="dpi: 
DPIBody_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>The DPI Body element contains the infor ­
mation on the Reporting Platform Operator, as well as on the Relevant Services performed by Reportable Sellers 
that give rise to the exchange.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
<xsd:attribute name="version" type="stf: 
StringMin1Max10_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">The DPI 
Version.</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
</xsd:complexType>  
</xsd:element>  
<!– –>  
</xsd:schema>  ▼M4
 02015R2378 — HR — 01.01.2023 — 005.001 — 95  
PRILOG XV.  
Popis iz članka 2.d  
Statistički podaci potrebni za obveznu razmjenu informacija na temelju 
članka 8.ac stavka 2. Direktive 2011/16/EU, u skladu s člankom 23. stavkom 4. 
te Direktive obuhvaćaju sljedeće informacije:  
— po poruci, statističke podatke o ukupnom broju izvješća priml jenih od opera­
tera platforme koji izvješćuju za obveznu automatsku razmjenu i nformacija,  
— po poruci, statističke podatke o ukupnom broju izvješća priml jenih od svake 
druge države članice,  
— po prodavatelju o kojem se izvješćuje, statističke podatke o vrsti prodavatelja 
o kojem se izvješćuje, identifikacijski broj poreznog obveznika  ili funkcio­
nalni ekvivalent tog broja, državu članicu boravišta prodavatel ja o kojem se 
izvješćuje i razlog razmjene; državu članicu boravišta prodavat elja o kojem se 
izvješćuje i/ili državu članicu u kojoj se nekretnina nalazi,  
— po operateru platforme koji izvješćuje, statističke podatke o  relevantnoj vrsti 
djelatnosti i naknadi i vrsti oglašene nekretnine.  ▼M4
 02015R2378 — HR — 01.01.2023 — 005.001 — 96  
PRILOG XVI.  
Obrazac iz članka 2.f stavka 1.  
Obrazac koji se upotrebljava za priopćavanje informacija o iskl jučenim operate­
rima platformi u skladu s člankom 8.ac stavkom 6. Direktive 201 1/16/EU i za 
priopćavanje informacija o stranim operaterima platformi u skla du s odjeljkom IV. 
stavkom F podstavcima 2. i 4. Priloga V. Direktivi 2011/16/EU s adržava sljedeća 
polja:  
(a) naziv isključenog operatera platforme;  
(b) poštanska adresa isključenog operatera platforme;  
(c) elektronička adresa, uključujući adresu internetske stranic e isključenog 
operatera platforme;  
(d) svaki identifikacijski broj poreznog obveznika izdan isklju čenom opera­
teru platforme, ako je dostupan;  
(e) država članica u kojoj je obavljeno dokazivanje u skladu s odjeljkom I. 
stavkom A podstavkom 3. Priloga V. Direktivi 2011/16/EU; i  
(f) fiskalna godina od koje je dodijeljen status isključenog op eratera 
platforme.  
Format individualnog identifikacijskog broja za strane operatere plat ­
formi  
Individualni identifikacijski broj ima sljedeći dvanaesteroznam enkasti format, 
CCYYYYXXXXXX, pri čemu je: CC oznaka zemlje iz sustava ISO drža ve 
članice koja izdaje individualni identifikacijski broj; YYYY go dina u kojoj se 
strani operater platforme registrira u državi članici jedinstve ne registracije; i 
XXXXXX jedinstveni niz znakova sastavljen od slova i/ili brojev a. 
Razdoblje čuvanja odre đenih informacija koje su izbrisane ili uklonjene iz 
središnjeg registra  
1. Ako je registracija operatera platforme koji izvješćuje u sm islu odjeljka I. 
stavka A podstavka 4. točke (b) Priloga V. Direktivi 2011/16/EU , kako je 
izmijenjena Direktivom (EU) 2021/514, opozvana u skladu s odjel jkom IV. 
stavkom F podstavkom 7. Priloga V. Direktivi 2011/16/EU, država  članica 
jedinstvene registracije briše operatera platforme koji izvješć uje iz središnjeg 
registra. Središnji registar čuva izbrisane informacije iz odje ljka IV. stavka F 
podstavaka 2. i 4. Priloga V. Direktivi 2011/16/EU najdulje 12 mjeseci od 
datuma brisanja.  
2. Informacije evidentirane u središnjem registru za isključene  operatere plat­
formi uklanjaju se ako isključeni operater platforme u smislu o djeljka I. 
stavka A podstavka 3. Priloga V. Direktivi 2011/16/EU, kako je izmijenjena 
Direktivom (EU) 2021/514, unaprijed i na godišnjoj osnovi ne do kaže 
nadležnom tijelu države članice, kojem bi inače morao dostavlja ti izvješća u 
skladu s pravilima iz odjeljka III. stavka A podstavcima od 1. do 3. Priloga V. 
Direktivi 2011/16/EU, da je cjelokupni poslovni model platforme  takav da 
nema prodavatelja o kojima se izvješćuje. Središnji registar ču va uklonjene 
informacije iz Priloga XVI. točaka od (a) do (f) ove Uredbe naj dulje 12 
mjeseci od datuma uklanjanja evidentiranih informacija.  ▼M4