Dan it-test hu ma ħsub purament b ħala għodda ta’ dokumentazzjoni u m’g ħandu l-ebda effett legali. L-istituzzjonijiet tal- 
Unjoni m'g ħandhom l-ebda responsabbiltà g ħall-kontenut tieg ħu. Il-verżjonijiet awtenti ċi tal-atti rilevanti, inklu żi l-preamboli 
tagħhom, huma dawk ippubblikati fil- Ġurnal Uffi ċjali tal-Unjoni Ewropea u disponibbli f’EUR-Lex. Dawk it-testi uffi ċjali 
huma aċċessibbli direttament permezz tal-links inkorporati f’dan id-dokument  
►B REGOLAMENT TA' IMPLIMENTAZZJONI TAL-KUMMISSJONI (UE) 2015/2378  
tal-15 ta' Di ċembru 2015  
li jistabbilixxi regoli dettaljati g ħall-implimentazzjoni ta' ċerti dispo żizzjonijiet tad-Direttiva 
tal-Kunsill 2011/16/UE dwar il-kooperazzjoni amministrattiva fil-qasam tat-tassazzjoni u li 
jħassar ir-Regolament ta' Implimentazzjoni (UE) Nru 1156/2012  
(ĠU L 332, 18.12.2015, p. 19)  
Emendat minn:  
Ġurnal Uffiċjali  
Nru P a ġ n a  Data  
►M1 Regolament ta' Implimentazzjoni tal-Kummissjoni (UE) 2016/1963  
tad-9 ta' Novembru 2016  L 303  4  10.11.2016  
►M2 Regolament ta' Implimentazzjoni tal-Kummissjoni (UE) 2018/99 t at-22 
ta' Jannar 2018  L 17  2 9  23.1.2018  
►M3 Regolament ta' Implimentazzjoni tal-Kummissjoni (UE) 2019/532 
tat-28 ta' Marzu 2019  L 88  2 5  29.3.2019  
►M4 Regolament ta’ Implimentazzjoni tal-Kummissjoni (UE) 2022/1467  
tal-5 ta’ Settembru 2022  L 231  3 6  6.9.2022  02015R2378 — MT — 01.01.2023 — 005.001 — 1
02015R2378 — MT — 01.01.2023 — 005.001 — 2  
REGOLAMENT TA' IMPLIMENTAZZJONI TAL-KUMMISSJONI 
(UE) 2015/2378  
tal-15 ta' Di ċembru 2015  
li jistabbilixxi regoli dettaljati g ħall-implimentazzjoni ta' ċerti 
dispożizzjonijiet tad-Direttiva tal-Kunsill 2011/16/UE dwar 
il-kooperazzjoni amministrattiva fil-qasam tat-tassazzjoni u li 
jħassar ir-Regolament ta' Implimentazzjoni (UE) Nru 1156/2012  
Artikolu 1  
Formoli standard g ħal skambji fuq talba, skambji spontanji, 
notifiki u rispons  
1. Fir-rigward tal-formoli li għandhom jintużaw, “qasam” tfisse r post 
f'forma fejn l-informazzjoni li trid tiġi skambjata skont id-Di rettiva 
2011/16/UE tista' tiġi rreġistrata.  
2. Il-formola li għandha tintuża għal talbiet għal informazzjon i u għal 
indaġnijiet amministrattivi skont l-Artikolu 5 tad-Direttiva 20 11/16/UE 
u t-tweġibiet tagħhom, rikonoxximenti, talbiet għall-informazzj oni ad­
dizzjonali tal-isfond, l-inabbiltà jew ir-rifjut skont l-Artiko lu 7 ta' dik 
id-Direttiva għandhom jikkonformaw mal-Anness I ta' dan 
ir-Regolament.  
3. Il-formola li għandha tintuża għal informazzjoni spontanja u  
r-rikonoxximent tagħha skont l-Artikoli 9 u 10 tad-Direttiva 
2011/16/UE għandha tkun konformi mal-Anness II ta' dan 
ir-Regolament.  
4. Il-formola li għandha tintuża għal talbiet għal notifika amm inis­
trattiva skont l-Artikolu 13(1) u 13(2) tad-Direttiva 2011/16/U E u 
t-tweġibiet tagħhom skont l-Artikolu 13(3) ta' dik id-Direttiva  
għandhom ikunu konformi mal-Anness III ta' dan ir-Regolament.  
5. Il-formola li għandha tintuża għal informazzjoni ta' rispons  skont 
l-Artikolu 14(1) tad-Direttiva 2011/16/UE għandha tkun konformi  
mal-Anness IV għal dan ir-Regolament.  
Artikolu 2  
Formati kompjuterizzati g ħall-iskambju awtomatiku obbligatorju 
ta' informazzjoni  
1. Il-format kompjuterizzat li jrid jintuża għall-iskambju awto matiku 
obbligatorju ta' informazzjoni skont l-Artikolu 8(1) tad-Dirett iva 
2011/16/UE għandu jikkonforma mal-Anness V ta' dan ir-Regolamen t. 
2. Il-format kompjuterizzat li jrid jintuża għall-iskambju awto matiku 
obbligatorju ta' informazzjoni skont l-Artikolu 8(3a) tad-Diret tiva 
2011/16/UE għandu jikkonforma mal-Anness VI ta' dan ir-Regolame nt. ▼B
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3. Il-format kompjuterizzat li għandu jintuża għall-iskambju aw toma­
tiku obbligatorju ta’ informazzjoni skont l-Artikolu 8ac(2) tad -Direttiva 
2011/16/UE għandu jikkonforma mal-Anness XIV ta’ dan 
ir-Regolament.  
▼M1 
Artikolu 2a  
Formoli standard, li jinkludu l-arran ġamenti lingwisti ċi, għall- 
iskambju awtomatiku u obbligatorju ta' de ċiżjonijiet anti ċipati 
transfruntiera u arran ġamenti preliminari ta' prezzijiet ta' 
trasferiment  
1. Fir-rigward tal-formoli li għandhom jintużaw, “komponent” u 
“qasam” ifissru dak il-post fil-formola li fih tista' tiġi rreġ istrata 
l-informazzjoni li trid tiġi skambjata skont id-Direttiva 2011/ 16/UE.  
2. Il-formola li għandha tintuża għall-iskambju awtomatiku u ob bli­
gatorju ta' deċiżjonijiet antiċipati transfruntiera u arranġame nti prelimi­
nari ta' prezzijiet ta' trasferiment skont l-Artikolu 8a tad-Di rettiva 
2011/16/UE għandha tkun konformi mal-Anness VII ta' dan 
ir-Regolament.  
3. L-elementi ewlenin imsemmija fl-Artikolu 20(5) tad-Direttiva  
2011/16/UE huma l-komponenti elenkati fil-punti (b), (h) u (i) 
tal-Artikolu 8a(6) ta' dik id-Direttiva u dawk l-elementi ewlen in 
għandhom jintbagħtu wkoll bl-Ingliż.  
Artikolu 2b  
L-arranġamenti lingwisti ċi għall-iskambju awtomatiku obbligatorju 
ta' informazzjoni rigward ir-rapport g ħal kull pajji ż 
L-elementi ewlenin imsemmija fl-Artikolu 20(6) tad-Direttiva 
2011/16/UE huma l-informazzjoni jew l-ispjegazzjoni inkluża 
fit-Tabella 3 tat-Taqsima III tal-Anness III ta' dik id-Diretti va u dawk 
l-elementi ewlenin għandhom jintbagħtu wkoll bl-Ingliż, sakemm ma 
jkunx ġie miftiehem li tintuża lingwa uffiċjali oħra tal-Unjoni  bejn 
l-Istat Membru emittenti u l-Istati Membri kollha l-oħra li tin tbagħ­
tilhom l-informazzjoni skont l-Artikolu 8aa(2) tad-Direttiva 20 11/16/UE.  
▼M2 
Artikolu 2c  
Il-forma u l-kondizzjonijiet g ħall-komunikazzjoni tal-valutazzjoni 
annwali  
1. Il-formola għall-komunikazzjoni tal-valutazzjoni annwali 
tal-effettività tal-iskambju awtomatiku ta' informazzjoni u tar -riżultati 
prattiċi miksuba skont l-Artikolu 23(3) tad-Direttiva 2011/16/U E hija 
stabbilita fl-Anness VIII ta' dan ir-Regolament.  
2. Qabel l-1 ta' April ta' kull sena, l-Istati Membri għandhom jikko­
munikaw lill-Kummissjoni, permezz ta' mezzi elettroniċi, il-val utazzjoni 
annwali billi jużaw il-formola msemmija fil-paragrafu 1. Il-val utazzjoni 
għandha tkopri l-perjodu tas-sena kalendarja ta' qabel.  ▼M4
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Artikolu 2d  
Lista tad- data statistika  
1. Il-lista tad- data statistika meħtieġa għall-forom kollha ta' koope­
razzjoni amministrattiva, għajr għall-iskambju awtomatiku obbli gatorju 
ta' informazzjoni skont l-Artikolu 23(4) tad-Direttiva 2011/16/ UE, hija 
stabbilita fl-Anness IX ta' dan ir-Regolament.  
Il-lista tad- data statistika meħtieġa għall-iskambju awtomatiku obbliga­
torju ta' informazzjoni skont l-Artikolu 8(1) tad-Direttiva 201 1/16/UE, 
hija stabbilita fl-Anness X ta' dan ir-Regolament.  
Il-lista tad- data statistika meħtieġa għall-iskambju awtomatiku obbliga­
torju ta' informazzjoni skont l-Artikolu 8(3a) tad-Direttiva 20 11/16/UE 
hija stabbilita fl-Anness XI ta' dan ir-Regolament.  
Il-lista tad- data statistika meħtieġa għall-iskambju awtomatiku obbliga­
torju ta' informazzjoni skont l-Artikolu 8aa tad-Direttiva 2011 /16/UE 
hija stabbilita fl-Anness XII ta' dan ir-Regolament.  
▼M4 
Il-lista tad-data statistika meħtieġa għall-iskambju awtomatiku  obbliga­
torju ta’ informazzjoni skont l-Artikolu 8ac tad-Direttiva 2011 /16/UE 
hija stabbilita fl-Anness XV ta’ dan ir-Regolament.  
▼M2 
2. Qabel l-1 ta' April ta' kull sena, l-Istati Membri għandhom jikko­
munikaw lill-Kummissjoni, permezz ta' mezzi elettroniċi, id- data statis­
tika relatata mal-forom kollha ta' kooperazzjoni amministrattiv a, għajr 
għall-iskambju awtomatiku obbligatorju ta' informazzjoni, f'kon formità 
mal-lista stabbilita fl-Anness IX, fir-rigward tas-sena kalenda rja ta' 
qabel.  
3. Qabel l-1 ta' Novembru ta' kull sena, l-Istati Membri għandh om 
jikkomunikaw lill-Kummissjoni, permezz ta' mezzi elettroniċi, i d-data 
statistika relatata mal-iskambju awtomatiku obbligatorju ta' in formaz­
zjoni f'konformità mal-lista stabbilita fl-Anness X, fl-Anness XI u 
fl-Anness XII.  
▼M3 
Artikolu 2e  
Formoli standard, li jinkludu l-arran ġamenti lingwisti ċi, għall- 
iskambju awtomatiku u obbligatorju ta' informazzjoni dwar 
arranġamenti transfruntiera rapportabbli  
1. Fir-rigward tal-formoli li għandhom jintużaw, “komponent” u 
“qasam” ifissru dak il-post fil-formola li fih tista' tiġi rreġ istrata 
l-informazzjoni li trid tiġi skambjata skont id-Direttiva 2011/ 16/UE.  
2. Il-formola li għandha tintuża għall-iskambju awtomatiku u ob bli­
gatorju ta' informazzjoni dwar arranġamenti transfruntiera rapp ortabbli 
skont l-Artikolu 8ab tad-Direttiva 2011/16/UE għandha tkun konf ormi 
mal-Anness XIII ta' dan ir-Regolament.  ▼M2
 02015R2378 — MT — 01.01.2023 — 005.001 — 5  
3. L-elementi ewlenin imsemmija fit-tielet subparagrafu 
tal-Artikolu 20(5) tad-Direttiva 2011/16/UE għandhom ikunu 
l-komponenti elenkati fil-punti (b), (c) u (e) tal-Artikolu 8ab (14) ta' 
dik id-Direttiva u għal dawn l-elementi ewlenin, l-arranġamenti  lingwis­
tiċi għandhom ikunu l-istess bħal dawk previsti fl-Artikolu 2a( 3) ta' dan 
ir-Regolament.  
▼M4 
Artikolu 2f  
Formoli standard, g ħall-komunikazzjoni ta’ informazzjoni dwar 
Operaturi ta’ Pjattaformi Esklu żi u Operaturi ta’ Pjattaformi 
Barranin lir-re ġistru ċentrali, il-format tan-numru ta’ 
identifikazzjoni individwali g ħall-Operaturi ta’ Pjattaformi 
Barranin u l-perjodu ta’ żamma g ħall-informazzjoni m ħassra 
mir-reġistru ċentrali  
1. Il-formola li għandha tintuża għall-komunikazzjoni ta’ infor maz­
zjoni dwar Operaturi ta’ Pjattaformi Esklużi u Operaturi ta’ Pj attaformi 
Barranin lir-reġistru ċentrali skont l-Artikolu 8ac(6) tad-Dire ttiva 
2011/16/UE għandha tikkonforma mal-Anness XVI ta’ dan 
ir-Regolament.  
2. L-elementi ewlenin li għandhom jiġu rreġistrati fir-reġistru  
ċentrali, kif previst fl-Artikolu 8ac(6) tad-Direttiva 2011/16/ UE 
għandhom ikunu l-informazzjoni elenkata fis-subparagrafu F(2) u  F(4) 
tat-Taqsima IV tal-Anness V ta’ dik id-Direttiva u l-Anness XVI  ta’ dan 
ir-Regolament. L-istabbiliment tar-reġistru ċentrali u l-ipproċ essar 
tad-data personali mwettqa fi ħdan ir-reġistru ċentrali 
mill-Kummissjoni f’isem l-awtoritajiet kompetenti tal-Istati Me mbri se 
jkunu konformi mar-Regolament (UE) 2016/679 tal-Parlament Ewrop ew 
u tal-Kunsill (  1 ) u r-Regolament (UE) 2018/1725 tal-Parlament Ewropew 
u tal-Kunsill (  2 ). L-awtoritajiet kompetenti tal-Istati Membri għandhom 
jitqiesu bħala kontrolluri tad- data u l-Kummissjoni għandha titqies 
bħala proċessur tad- data f’konformità mar-Regolament (UE) 2016/679.  
3. Il-format tan-numru ta’ identifikazzjoni individwali għall-O peraturi 
ta’ Pjattaformi Barranin skont it-tifsira tal-Artikolu 8ac(4) t ad-Direttiva 
2011/16/UE huwa stabbilit fl-Anness XVI ta’ dan ir-Regolament.  
4. Il-perjodu ta’ żamma għall-informazzjoni mħassra mir-reġistr u 
ċentrali, skont l-Anness V, it-Taqsima IV, is-subparagrafu F(5) , 
il-punt (d), u skont l-Artikolu 8ac(5) tad-Direttiva 2011/16/UE  huwa 
stabbilit fl-Anness XVI ta’ dan ir-Regolament.  ▼M3 
( 1 ) Ir-Regolament (UE) 2016/679 tal-Parlament Ewropew u tal-Kunsi ll 
tas-27 ta’ April 2016 dwar il-protezzjoni tal-persuni fiżiċi fi r-rigward 
tal-ipproċessar ta’  data  personali u dwar il-moviment liberu ta’ tali  data , u 
li jħassar id-Direttiva 95/46/KE (Regolament Ġenerali dwar il-P rotezzjoni 
tad-Data) (ĠU L 119, 4.5.2016, p. 1). 
( 2 ) Ir-Regolament (UE) 2018/1725 tal-Parlament Ewropew u tal-Kuns ill 
tat-23 ta’ Ottubru 2018 dwar il-protezzjoni ta’ persuni fiżiċi fir-rigward 
tal-ipproċessar ta’  data  personali mill-istituzzjonijiet, korpi, uffiċċji u aġenziji 
tal-Unjoni u dwar il-moviment liberu ta’ tali  data , u li jħassar 
ir-Regolament (KE) Nru 45/2001 u d-Deċiżjoni Nru 1247/2002/KE 
(ĠU L 295, 21.11.2018, p. 39).
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Artikolu 3  
Arranġamenti pratti ċi rigward l-u żu tan-netwerk CCN  
1. Ir-rapporti, dikjarazzjonijiet u dokumenti oħra msemmija 
fl-informazzjoni kkomunikata skont id-Direttiva 2011/16/UE, jis tgħu 
jintbagħtu bl-użu ta' mezzi ta' komunikazzjoni għajr in-netwerk  CCN.  
2. Fejn l-informazzjoni msemmija fid-Direttiva 2011/16/UE ma ġi etx 
skambjata b'mezzi elettroniċi permezz tan-netwerk CCN, u sakemm  
mhux miftiehem mod ieħor bilateralment, l-informazzjoni għandha  t i ġ i  
pprovduta permezz ta' ittra li tiddeskrivi l-informazzjoni kkom unikata u 
debitament iffirmata mill-awtorità kompetenti li tikkomunika 
l-informazzjoni.  
Artikolu 4  
Tħassir  
Ir-Regolament ta' Implimentazzjoni (UE) Nru 1156/2012 jitħassar  b'seħħ 
mill-1 ta' Jannar 2016.  
Ir-referenzi li jsiru għar-Regolament ta' Implimentazzjoni mħas sar 
għandhom jitqiesu bħala referenzi għal dan ir-Regolament.  
Artikolu 5  
Dħul fis-seħħ u applikazzjoni  
Dan ir-Regolament għandu jidħol fis-seħħ fit-tielet jum wara 
l-pubblikazzjoni tiegħu f' Il-Ġurnal Uffi ċjali tal-Unjoni Ewropea . 
Huwa japplika mill-1 ta' Jannar 2016.  
Dan ir-Regolament jorbot fl-intier tiegħu u japplika direttamen t fl-Istati 
Membri kollha.  ▼B
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ANNESS I  
Il-formola msemmija fl-Artikolu 1(2)  
Il-formola għal talbiet għal informazzjoni u għal indaġnijiet a mministrattivi skont 
l-Artikolu 5 u l-Artikolu 5a tad-Direttiva 2011/16/UE u t-tweġi biet għalihom, 
il-konfermi ta’ riċevuta, it-talbiet għall-informazzjoni kuntes twali addizzjonali, 
l-inabbiltà jew ir-rifjut skont l-Artikolu 7 tad-Direttiva 2011 /16/UE fiha 
l-oqsma li ġejjin (  1 ); 
— Il-bazi legali  
— In-numru ta’ referenza  
— Id-data  
— L-identità tal-awtoritajiet rikjedenti u rikjesti  
— L-identità tal-persuna taħt eżami jew investigazzjoni  
— Deskrizzjoni ġenerali tal-każ u, jekk xieraq, informazzjoni k untestwali speċi­
fika li x’aktarx tippermetti l-valutazzjoni tar-rilevanza preve dibbli 
tal-informazzjoni mitluba għall-amministrazzjoni u l-infurzar t al-liġijiet 
domestiċi tal-Istati Membri dwar taxxi msemmija fl-Artikolu 2 t ad-Direttiva 
2011/16/UE.  
— L-għan tat-taxxa li għalih tintalab l-informazzjoni  
— Il-perjodu taħt investigazzjoni  
— L-isem u l-indirizz ta’ kwalunkwe persuna maħsuba li tkun fil -pussess 
tal-informazzjoni mitluba  
— It-twettiq tar-rekwiżit legali stabbilit bl-Artikolu 16(1) ta d-Direttiva 
2011/16/UE  
— It-twettiq tar-rekwiżit legali stabbilit bl-Artikolu 17(1) ta d-Direttiva 
2011/16/UE  
— It-talba raġunata għal indaġni amministrattiva speċifika u r- raġunijiet għar- 
rifjut li twettaq l-indaġni amministrattiva speċifika mitluba  
— Ir-rikonoxximent tat-talba għal informazzjoni  
— It-talba għall-informazzjoni kuntestwali addizzjonali tal-isf ond 
— Ir-raġunijiet għall-inabbiltà jew ir-rifjut biex tiġi pprovdu ta l-informazzjoni  
— Ir-raġunijiet għal nuqqas ta’ tweġiba fil-limitu ta’ żmien ri levanti u d-data sa 
meta l-awtorità rikjesta tqis li tkun tista’ twieġeb  
— Id-deskrizzjoni dettaljata tal-grupp.  ▼M4 
( 1 ) Madankollu, dawk l-oqsma biss effettivament mimlija f’każ par tikolari jeħtieġu jidhru 
fil-formola użata għal dak il-każ
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ANNESS II  
Formola msemmija fl-Artikolu 1(3)  
Il-formola għal informazzjoni spontanja u r-rikonoxximent tagħh a skont l-Artikoli 
9 u 10 rispettivament tad-Direttiva 2011/16/UE fiha l-oqsma li ġejjin (  1 ): 
— Bażi legali  
— Numru ta' referenza  
— Data  
— L-identità tal-awtoritajiet li jibagħtu u li jirċievu  
— L-identità tal-persuna suġġetta għall-iskambju spontanju ta' informazzjoni  
— Perjodu kopert mill-iskambju spontanju ta' informazzjoni  
— It-twettiq tar-rekwiżit legali impost bl-Artikolu 16(1) tad-D irettiva 
2011/16/UE  
— Rikonoxximent tal-informazzjoni spontanja.  ▼B 
( 1 ) Madankollu, l-oqsma biss li attwalment huma mimlija f'każ par tikolari jeħtieġu li jidhru 
fil-formola użata f'dak il-każ.
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ANNESS III  
Formola msemmija fl-Artikolu 1(4)  
Il-formola għal talba għal notifika skont l-Artikolu 13(1) u 13 (2) tad-Direttiva 
2011/16/UE u tat-tweġibiet tagħhom skont l-Artikolu 13(3) ta' d ik id-Direttiva 
fiha l-oqsma li ġejjin (  1 ); 
— Bażi legali  
— Numru ta' referenza  
— Data  
— L-identità tal-awtoritajiet rikjedenti u rikjesti  
— Isem u indirizz tad-destinatarju tal-istrument jew deċiżjoni  
— Informazzjoni oħra li tista' tiffaċilita l-identifikazzjoni t ad-destinatarju  
— Is-suġġett tal-istrument jew deċiżjoni  
— Rispons tal-awtorità rikjesta, skont l-Artikolu 13(3) tad-Dir ettiva 2011/16/UE, 
inkluż id-data tan-notifika tal-istrument jew id-deċiżjoni lid- destinatarju.  ▼B 
( 1 ) Madankollu, l-oqsma biss li attwalment huma mimlija f'każ par tikolari jeħtieġu li jidhru 
fil-formola użata f'dak il-każ.
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ANNESS IV  
Formola msemmija fl-Artikolu 1(5)  
Il-formola għal rispons skont l-Artikolu 14(1) tad-Direttiva 20 11/16/UE fiha 
l-oqsma li ġejjin (  1 ): 
— Numru ta' referenza  
— Data  
— L-identità tal-awtorità kompetenti li toħroġ ir-rispons  
— Rispons ġenerali fuq l-informazzjoni pprovduta  
— Riżultati direttament relatati mal-informazzjoni pprovduta  ▼B 
( 1 ) Madankollu, l-oqsma biss li attwalment huma mimlija f'każ par tikolari jeħtieġu li jidhru 
fil-formola użata f'dak il-każ.
 02015R2378 — MT — 01.01.2023 — 005.001 — 11  
ANNESS V  
Format kompjuterizzat imsemmi fl-Artikolu 2(1)  
Il-formati kompjuterizzati għall-iskambju awtomatiku obbligator ju 
tal-informazzjoni skont l-Artikolu 8(1) tad-Direttiva 2011/16/U E jikkonformaw 
mal-istruttura ġerarkika li ġejja u jinkludi l-klassijiet ta' e lementi li ġejjin (  1 ): 
(a) Fir-rigward tal-messaġġ ġenerali:
  
▼M4 
(b) Fir-rigward tal-korp għall-komunikazzjoni ta’ informazzjoni  dwar id-dħul 
mill-impjieg, il-miżati tad-direttur jew id-drittijiet dovuti g ħall-użu ta’ propr­
jetà (royalties):  
▼B
 ▼B 
( 1 ) Madankollu, huma biss il-klassijiet tal-elementi attwalment d isponibbli u applikabbli 
f'każ partikolari, li jridu jidhru fil-format kompjuterizzat uż at f'dak il-każ.
 02015R2378 — MT — 01.01.2023 — 005.001 — 12  
(c) Fir-rigward tal-korp għall-komunikazzjoni tal-informazzjoni  dwar 
il-pensjonijiet:
  
(d) Fir-rigward tal-korp għall-komunikazzjoni tal-informazzjoni  dwar il-prodotti 
ta' assigurazzjoni tal-ħajja:
  ▼B
 02015R2378 — MT — 01.01.2023 — 005.001 — 13  
(e) Fir-rigward tal-korp għall-komunikazzjoni ta' informazzjoni  dwar is-sjieda ta' 
proprjetà immobbli u d-dħul minnha:
  
(f) Fir-rigward tal-korp f'każ li ma tiġi kkomunikata l-ebda in formazzjoni b'rabta 
ma' kategorija speċifika:
  
(g) Fir-rigward tal-korp għal konferma tal-wasla tal-informazzj oni għal kategorija 
speċifika:
  ▼B
 02015R2378 — MT — 01.01.2023 — 005.001 — 14  
ANNESS VI  
Format kompjuterizzat imsemmi fl-Artikolu 2(2)  
Il-format kompjuterizzat għall-iskambju awtomatiku obbligatorju  
tal-informazzjoni skont l-Artikolu 8(3a) tad-Direttiva 2011/16/ UE jikkonforma 
mal-istruttura ġerarkika li ġejja u jinkludi l-klassijiet ta' e lementi li ġejjin (  1 ): 
(a) Fir-rigward tal-messaġġ ġenerali:
  ▼B 
( 1 ) Madankollu, huma biss l-elementi u l-attributi attwalment app likabbli f'każ partikolari, 
wara t-twettiq ta' regoli ta' rappurtaġġ u ta' diliġenza dovuta  inklużi fl-Annessi I u II 
tad-Direttiva 2011/16/UE li jridu jidhru fil-format kompjuteriz zat użat f'dak il-każ.
 02015R2378 — MT — 01.01.2023 — 005.001 — 15
  
▼B
 02015R2378 — MT — 01.01.2023 — 005.001 — 16
  
▼B
 02015R2378 — MT — 01.01.2023 — 005.001 — 17
  
▼B
 02015R2378 — MT — 01.01.2023 — 005.001 — 18
  
▼B
 02015R2378 — MT — 01.01.2023 — 005.001 — 19
  
▼B
 02015R2378 — MT — 01.01.2023 — 005.001 — 20
  
▼B
 02015R2378 — MT — 01.01.2023 — 005.001 — 21
  
▼B
 02015R2378 — MT — 01.01.2023 — 005.001 — 22
  
▼B
 02015R2378 — MT — 01.01.2023 — 005.001 — 23
  
▼B
 02015R2378 — MT — 01.01.2023 — 005.001 — 24
  
▼B
 02015R2378 — MT — 01.01.2023 — 005.001 — 25  
(b) Fir-rigward tat-tipi komuni għal FATCA u CRS li jintużaw fi l-messaġġ taħt 
il-punt (a) hawn fuq:
  ▼B
 02015R2378 — MT — 01.01.2023 — 005.001 — 26
  
▼B
 02015R2378 — MT — 01.01.2023 — 005.001 — 27
  
▼B
 02015R2378 — MT — 01.01.2023 — 005.001 — 28
  
(c) Fir-rigward tat-tipi komuni tal-OECD użati fil-messaġġ taħt  il-punt (a) hawn 
fuq:
 ▼B
 02015R2378 — MT — 01.01.2023 — 005.001 — 29
  
▼B
 02015R2378 — MT — 01.01.2023 — 005.001 — 30
  
▼B
 02015R2378 — MT — 01.01.2023 — 005.001 — 31  
ANNESS VII  
Formola msemmija fl-Artikolu 2a  
Flimkien mal-komponenti elenkati fl-Artikolu 8a(6) tad-Direttiv a 2011/16/UE, 
il-formola għall-iskambju awtomatiku u obbligatorju ta' deċiżjo nijiet antiċipati 
transfruntiera u arranġamenti preliminari ta' prezzijiet ta' tr asferiment skont 
l-Artikolu 8a tal-istess Direttiva tinkludi wkoll il-qasam li ġ ej: 
(a) Referenza tad-Deċiżjoni.  ▼M1
 02015R2378 — MT — 01.01.2023 — 005.001 — 32  
ANNESS VIII  
Il-formola msemmija fl-Artikolu 2c  
Il-formola għall-komunikazzjoni skont l-Artikolu 23(3) tad-Dire ttiva 2011/16/UE 
tkopri l-informazzjoni li ġejja:  
— L-identifikazzjoni tal-Istat Membru li jwieġeb għall-kwestjon arju 
— Id-disponibbiltà tal-informazzjoni fl-Istat Membru  
— Il-monitoraġġ ta' jekk intbagħatx il-feedback bilaterali annw ali skont 
l-Artikolu 14(2)  
— L-effettività tal-iskambju awtomatiku ta' informazzjoni:  
— L-ipproċessar tal-informazzjoni riċevuta u l-kwistjonijiet te kniċi (IT) 
ġenerali ewlenin li nqalgħu  
— Il-kwalità tal-informazzjoni riċevuta, li jkun fiha l-identif ikazzjoni 
tar-riċevitur/tal-partijiet; il-kwistjonijiet marbuta mal-konte nut 
tal-informazzjoni riċevuta u s-suġġerimenti relatati  
— Il-konformità fl-użu u fl-effettività, li fil-prinċipju tinkl udi l-utilità 
tal-informazzjoni; l-użu attwali u futur tal-informazzjoni; l-u żu 
tal-informazzjoni skont il-qasam tat-taxxa; il-kooperazzjoni am ministrat­
tiva mħeġġa mill-użu tal-informazzjoni riċevuta  
— Ir-riżultati prattiċi miksuba, li jkun fihom l-eżitu totali ( inklużi proġetti 
speċjali); l-eżitu speċifiku minn proġetti speċjali; l-ispejjeż  amministrattivi 
u oħrajn rilevanti għall-iżvilupp u l-implimentazzjoni tal-iska mbju awto­
matiku ta' informazzjoni (AEOI); l-ispejjeż amministrattivi għa ll-operaz­
zjonijiet AEOI rikorrenti; l-ispejjeż rilevanti oħra għall-oper azzjonijiet ta' 
konformità mar-regoli tat-taxxa; l-esperjenzi pożittivi u negat tivi; l-aspetti 
ewlenin li jiġġeneraw litigazzjoni u proċedimenti tal-qorti  
— Ir-rata ta' suċċess fir-rigward tal-obbligu li jiġu kkomunika ti r-rapporti 
għal kull pajjiż lill-Istati Membri kkonċernati (Għadd ta' rapp orti għal 
kull pajjiż riċevuti mingħand l-awtoritajiet tat-taxxa ta' Stat i Membri 
oħra/Għadd ta' rapporti għal kull pajjiż li għandhom jiġu riċev uti 
mingħand l-awtoritajiet tat-taxxa ta' Stati Membri oħra  
— Ir-rata ta' konformità tal-Entitajiet tar-Rapportar fir-rigwa rd tal-obbligu li 
jiġu pprovduti rapporti għal kull pajjiż (Għadd ta' rapporti għ al kull pajjiż 
riċevuti/Għadd ta' rapporti għal kull pajjiż li għandu jiġi rra ppurtat)  
— Il-lista ta' kwalunkwe ġurisdizzjoni fejn ikunu residenti Ent itajiet Omm 
Apikali ta' Entitajiet tar-Rapportar ibbażati fl-Unjoni, iżda f ejn ma ġewx 
ippreżentati jew skambjati rapporti għal kull pajjiż.  ▼M2
 02015R2378 — MT — 01.01.2023 — 005.001 — 33  
ANNESS IX  
Il-lista msemmija fl-Artikolu 2d  
Id-data statistika meħtieġa għall-formoli ta’ kooperazzjoni amministra ttiva għajr 
għall-iskambju awtomatiku obbligatorju ta’ informazzjoni msemmi ja 
fl-Artikolu 23(4) tad-Direttiva 2011/16/UE tkopri l-informazzjo ni li ġejja:  
— L-identifikazzjoni ta’ Stat Membru  
— Is-sena  
— Parti A: L-istatistika għal kull Stat Membru dwar l-iskambju ta’ informaz­
zjoni  
— dwar l-iskambju ta’ informazzjoni fuq talba (l-Artikoli 5, 6 u 7 
tad-Direttiva 2011/16/UE)  
— L-għadd ta’ talbiet mibgħuta  
— L-għadd ta’ tweġibiet riċevuti  
— L-għadd ta’ tweġibiet sħaħ li waslu sal-iskadenza legali  
— L-għadd ta’ tweġibiet li għalihom (parti minnhom jew kollha) 
l-informazzjoni waslet fi żmien xahrejn  
— L-għadd ta’ talbiet riċevuti  
— L-għadd ta’ tweġibiet mibgħuta  
— L-għadd ta’ rifjuti abbażi tal-Artikolu 17 tad-Direttiva 2011 /16/UE  
— dwar l-iskambju ta’ informazzjoni fuq talba (l-Artikoli 5a ta d-Direttiva 
2011/16/UE)  
— L-għadd ta’ talbiet fi grupp mibgħuta  
— L-għadd ta’ tweġibiet fi grupp riċevuti  
— L-għadd ta’ tweġibiet fi grupp sħaħ li waslu sal-iskadenza le gali 
— L-għadd ta’ tweġibiet fi grupp li għalihom (parti minnhom jew  kollha) 
l-informazzjoni waslet fi żmien xahrejn  
— L-għadd ta’ talbiet fi grupp riċevuti  
— L-għadd ta’ tweġibiet fi grupp mibgħuta  
— L-għadd ta’ rifjuti fi grupp abbażi tal-Artikolu 17 tad-Diret tiva 
2011/16/UE  
— dwar l-iskambju spontanju ta’ informazzjoni (l-Artikoli 9 u 1 0 
tad-Direttiva 2011/16/UE)  
— L-għadd ta’ skambji spontanji mibgħuta  
— L-għadd ta’ skambji spontanji riċevuti  ▼M4
 02015R2378 — MT — 01.01.2023 — 005.001 — 34  
— Parti B: L-istatistika dwar forom oħra ta’ kooperazzjoni ammi nistrattiva  
— dwar il-preżenza fl-uffiċċji amministrattivi u l-parteċipazzj oni f’indaġnijiet 
amministrattivi (l-Artikolu 11 tad-Direttiva 2011/16/UE)  
— L-għadd ta’ preżenzi li jidħlu fl-uffiċċji amministrattivi u ta’ parteċi­
pazzjoni f’indaġnijiet amministrattivi  
— L-għadd ta’ preżenzi li ħerġin fl-uffiċċji amministrattivi u ta’ parteċi­
pazzjoni f’indaġnijiet amministrattivi  
— dwar il-kontrolli simultanji (l-Artikolu 12 tad-Direttiva 201 1/16/UE)  
— L-għadd ta’ kontrolli simultanji mibdijin mill-Istat Membru  
— L-għadd ta’ kontrolli simultanji li l-Istat Membru ħa sehem f ihom  
— dwar it-talbiet għal notifika (l-Artikolu 13 tad-Direttiva 20 11/16/UE)  
— L-għadd ta’ talbiet għal notifika mibgħuta  
— L-għadd ta’ talbiet għal notifika riċevuti  
— dwar il-feedback (l-Artikolu 14 tad-Direttiva 2011/16/UE)  
— L-għadd ta’ talbiet għal feedback mibgħuta  
— L-għadd ta’ feedback riċevut  
— L-għadd ta’ talbiet għal feedback riċevuti  
— L-għadd ta’ feedback mibgħut  
— Parti C: L-istatistika dwar id-dħul addizzjonali stmat jew iż -żieda fit-taxxa 
vvalutata minħabba kooperazzjoni amministrattiva. L-informazzjo ni f’din 
il-parti mhix obbligatorja.  
— Minn skambju ta’ informazzjoni fuq talba  
— Minn skambju spontanju ta’ informazzjoni  
— B’riżultat ta’ kontroll simultanju  
— Iċ-ċifra globali u l-għadd ta’ każijiet.  ▼M4
 02015R2378 — MT — 01.01.2023 — 005.001 — 35  
ANNESS X  
Il-lista msemmija fl-Artikolu 2d  
Id-data statistika meħtieġa għall-iskambju awtomatiku obbligatorju ta’  informaz­
zjoni skont l-Artikolu 23(4) tad-Direttiva 2011/16/UE dwar il-k ategoriji ta’ dħul 
u ta’ kapital imsemmija fl-Artikolu 8(1) ta’ dik id-Direttiva t kopri l-informazzjoni 
li ġejja:  
— Għall-kategoriji kollha ta’ dħul u ta’ kapital imsemmija fl-A rtikolu 8(1) 
tad-Direttiva 2011/16/UE: l-istatistika dwar il-messaġġ u l-kon tribwent  
— Fil-każ ta’ dħul minn impjieg u l-miżati tad-diretturi: l-ist atistika dwar 
il-messaġġ u r-riċevitur, il-messaġġi u l-pagatur, ir-riċevitur  u r-relazzjoni, 
il-pagatur u r-relazzjoni, ir-riċevitur u d-dħul  
— Fil-każ ta’ pensjonijiet: l-istatistika dwar il-messaġġ u r-r iċevitur, il-messaġġ 
u l-pagatur, ir-riċevitur, il-pagatur, l-iskema, id-dħul  
— Fil-każ ta’ prodotti tal-assigurazzjoni tal-ħajja: l-istatist ika dwar il-messaġġ u 
l-politika, il-politika ġenerali, l-avveniment  
— Fil-każ ta’ sjieda ta’ proprjetà immobbli u d-dħul minnha: l- istatistika dwar 
il-messaġġ u l-parti, il-parti ġenerali, il-kwantità u l-valur tal-proprjetà, 
il-kwantità u l-valur tat-tranżazzjoni, il-kwantità u l-valur t as-self, 
il-kwantità u l-valur tad-dritt tad-dħul  
— Fil-każ ta’ dħul minn drittijiet dovuti għall-użu ta’ proprje tà (royalties): 
l-istatistika dwar il-messaġġ u r-riċevitur, il-messaġġ u l-pag atur, 
ir-riċevitur, il-pagatur, l-iskema, id-dħul  
— Fil-każ ta’ messaġġi dwar l-istatus: l-istatistika dwar il-me ssaġġi marbuta 
mal-istatus u dwar l-iżbalji tal-messaġġi marbuta mal-istatus  
— Fil-każ ta’ messaġġi bla  data : l-istatistika dwar messaġġi bla  data . ▼M4
 02015R2378 — MT — 01.01.2023 — 005.001 — 36  
ANNESS XI  
Lista msemmija fl-Artikolu 2d  
Id-data statistika meħtieġa għall-iskambju awtomatiku obbligatorju ta'  informaz­
zjoni skont l-Artikolu 8(3a) tad-Direttiva 2011/16/UE, skont l- Artikolu 23(4) ta' 
dik id-Direttiva tkopri l-informazzjoni li ġejja:  
— Għal kull messaġġ, l-istatistika dwar il-pajjiż ta' oriġini u  l-pajjiż ta' destinaz­
zjoni, l-għadd totali ta' rekords, l-ammonti totali tal-pagamen t 
— Għal kull pajjiż ta' oriġini, l-istatistika dwar l-għadd tota li ta' istituzzjonijiet 
finanzjarji rapportanti, l-ammonti totali tal-pagament  
— Għal kull kont uniku, l-istatistika dwar il-kwantità tad-dete ntur tal-kont, 
il-kategorija tal-pagament, l-ammont għal kull kategorija ta' p agament  
— Għal kull kont, l-istatistika dwar it-tip ta' detentur tal-ko nt, in-numru ta' 
identifikazzjoni tal-kontribwent tad-detentur tal-kont jew l-ek wivalenti funz­
jonali, il-pajjiż ta' residenza tad-detentur tal-kont, il-persu na fiżika bħala 
d-detentur tal-kont, il-kont magħluq, il-kont inattiv  
— Għal kull detentur ta' kont, l-istatistika dwar it-tip ta' pe rsuna kkontrollata, 
in-numru ta' identifikazzjoni tal-kontribwent tal-persuna kkont rollata jew 
l-ekwivalenti funzjonali, il-pajjiż ta' residenza tal-persuna k kontrollata, 
il-persuna fiżika bħala l-persuna kkontrollata.  ▼M2
 02015R2378 — MT — 01.01.2023 — 005.001 — 37  
ANNESS XII  
Lista msemmija fl-Artikolu 2d  
Id-data statistika meħtieġa għall-iskambju awtomatiku obbligatorju ta'  informaz­
zjoni skont l-Artikolu 8aa tad-Direttiva 2011/16/UE, skont l-Ar tikolu 23(4) ta' 
dik id-Direttiva tkopri l-informazzjoni li ġejja:  
— L-għadd ta' rapporti għal kull pajjiż riċevuti minn Entitajie t tar-Rapportar  
— L-għadd ta' rapporti għal kull pajjiż li għandhom jiġu rappor tati minn Enti­
tajiet tar-Rapportar iżda li ma waslux jew ġie pprovdut biss ra pport mhux 
komplut, it-tqassim skont il-ġurisdizzjonijiet tal-Entitajiet O mm Apikali  
— L-għadd ta' rapporti għal kull pajjiż riċevuti mingħand kull Stat Membru.  
— L-għadd ta' rapporti għal kull pajjiż li kellhom jiġu pprovdu ti iżda ma waslux 
mingħand mingħand kull Stat Membru.  
— L-għadd ta' rapporti għal kull pajjiż mibgħuta lil kull Stat Membru.  ▼M2
 02015R2378 — MT — 01.01.2023 — 005.001 — 38  
ANNESS XIII  
Il-formola msemmija fl-Artikolu 2e  
Flimkien mal-komponenti elenkati fl-Artikolu 8ab(14) tad-Dirett iva 2011/16/UE, 
il-formola għall-iskambju awtomatiku u obbligatorju ta' informa zzjoni dwar 
arranġamenti transfruntiera rapportabbli skont l-Artikolu 8ab t al-istesss Direttiva 
tinkludi wkoll il-qasam li ġej:  
(a) Numru ta' Referenza tal-arranġament(i) transfruntiera rappo rtabbli.  ▼M3
 02015R2378 — MT — 01.01.2023 — 005.001 — 39  
ANNESS XIV  
Il-format kompjuterizzat imsemmi fl-Artikolu 2(3)  
Il-format kompjuterizzat għall-iskambju awtomatiku obbligatorju  ta’ informazzjoni 
skont l-Artikolu 8ac(2) tad-Direttiva 2011/16/UE jikkonforma ma l-istruttura ġerar­
kika li ġejja u jinkludi l-klassijiet ta’ elementi li ġejjin (  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 ) Madankollu, huma biss l-elementi u l-attributi effettivament applikabbli f’każ partikolari, 
wara t-twettiq ta’ regoli ta’ diliġenza dovuta u ta’ rapportar inklużi fit-Taqsima II u 
t-Taqsima III tal-Anness V tad-Direttiva tal-Kunsill 2011/16/UE , kif emendati 
bid-Direttiva tal-Kunsill (UE) 2021/514 li jridu jidhru fil-for mat kompjuterizzat użat 
għal dak il-każ.
 02015R2378 — MT — 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 — MT — 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
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</xsd:enumeration>  
<xsd:enumeration value="Other">  
<xsd:annotation>  
<xsd:documentation>Other</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
</xsd:restriction>  
</xsd:simpleType>  
<!– –>  
<!–DPI Property Type –>  
<xsd:simpleType 
name="DPIPropertyType_EnumType">  
<xsd:annotation>  
<xsd:documentation 
xml:lang="en">Main business activities  
</xsd:documentation>  
</xsd:annotation>  
<xsd:restriction base="xsd:string">  
<xsd:enumeration value="DPI901">  
<xsd:annotation>  
<xsd:documentation>Office</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI902">  
<xsd:annotation>  
<xsd:documentation>Hotel 
room</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI903">  ▼M4
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<xsd:annotation>  
<xsd:documentation>Bed and Breakfast room</ 
xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI904">  
<xsd:annotation>  
<xsd:documentation>House</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI905">  
<xsd:annotation>  
<xsd:documentation>Apartment</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI906">  
<xsd:annotation>  
<xsd:documentation>Mobile 
Home</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI907">  
<xsd:annotation>  
<xsd:documentation>Campground</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI908">  
<xsd:annotation>  ▼M4
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<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
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</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="RPONEX2">  
<xsd:annotation>  
<xsd:documentation>The Reporting Platform 
Operator does not have a residence for tax purposes but it is  incorporated under the laws of the EU Member State.</xsd: ­
documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="RPONEX3">  
<xsd:annotation>  
<xsd:documentation>The Reporting Platform 
Operator does not have a residence for tax purposes but it has  its place of management (inclu ding effective management) in 
the EU Member State.</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="RPONEX4">  
<xsd:annotation>  
<xsd:documentation>The Reporting Platform 
Operator does not have a residence for tax purposes but it has a permanent establishment in the EU Member State and it is 
not a Qualified Non-Union Platform Operator.</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="RPONEX5">  
<xsd:annotation>  
<xsd:documentation>The Reporting Platform 
Operator is neither resident for tax purposes, nor incorporat ed or managed in the EU Member State, nor has a permanent 
establishment in the EU Member State but it facilitates the carrying out of a Relevant Activity by Reportable Sellers or a 
Relevant Activity involving the rental of immovable property located in the EU Member State and it is not a Qualified 
Non-Union Platform Operator.</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
</xsd:restriction>  ▼M4
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</xsd:simpleType>  
<!– –>  
<!– –>  
<!–++++++++++++++++++ Reusable Complex 
types +++++++++++++++++++++++++++++++++++++ –>  
<!– –>  
<!–The Name of a Party, given in fixed Form–>  
<xsd:complexType name="NamePerson_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">The user must spread 
the data about the name of a party over up to six elements. The container element for this will be NameFix. </xsd:documen ­
tation>  
</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
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</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 dis- 
trict 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 correction.</xsd:do ­
cumentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:extension>  
</xsd:complexContent>  
</xsd:complexType>  
<!– –>  
<!–Correctable Reportable Seller–>  
<xsd:complexType name="CorrectableReportableSeller_Type">  
<xsd:annotation>  
<xsd:documentation>This correctable extends the 
information about the Reportable Seller by considering the DocSpec element used to identify the particular report 
within the DPI message being transmitted.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexContent>  
<xsd:extension base="dpi:ReportableSeller_Type">  
<xsd:sequence>  ▼M4
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<xsd:element name="DocSpec" type="stf: 
DocSpec_Type">  
<xsd:annotation>  
<xsd:documentation>DocSpec identifies the particular report 
within the DPI message being transmitted. It permits the identification of reports requiring correction.</xsd:do ­
cumentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:extension>  
</xsd:complexContent>  
</xsd:complexType>  
<!– –>  
<!–Additional Info –>  
<xsd:complexType name="CorrectableAdditionalInfo_Type">  
<xsd:sequence>  
<xsd:element name="DocSpec" type="stf:DocSpec_Type"/>  
<xsd:element name="OtherInfo" type="stf:StringMin1 ­
Max4000WithLang_Type" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>Please include any further brief informa ­
tion or explanation you consider necessary or that would facilitate the understanding of the compulsory informa ­
tion provided in the country-by-country report. </xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="ResCountryCode" type="iso: 
CountryCode_Type" minOccurs="0" maxOccurs="unbounded"/>  
<!– <xsd:element name="SummaryRef" type="dpi: 
DPISummaryListElementsType_EnumType" minOccurs="0" maxOccurs="unbounded"/> –>  
</xsd:sequence>  ▼M4
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</xsd:complexType>  
<!– –>  
<!–Duplicate of Account Holder Type (from CRS)–>  
<xsd:complexType name="AccountHolder_Type">  
<xsd:sequence>  
<xsd:choice>  
<xsd:element name="Individual" type="dpi: 
NameReportableSeller_Type"/>  
<xsd:sequence>  
<xsd:element name="Organisation" type="dpi: 
OrganisationParty_Type"/>  
<xsd:element name="AcctHolderType"/>  
</xsd:sequence>  
</xsd:choice>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Financial Identifer for Identity–>  
<xsd:complexType name="FinancialIdentifier_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">The Financial 
Identifier is an optional (mandatory) element that reflects the Financial Account Identifier which, under the 
OECD Model Rules or [EU Specific] [EU DIR2021/514], is the unique identifying number or reference available 
to the Reporting Platform Operator of the bank account or other payment account to which the Consideration is 
paid or credited. Under subparagraphs B(2)(c) and B(3)(c) of Section III of the OECD Model Rules or [EU 
Specific] subparagraphs B(2)(b) and B(3)(b) of Section III of [EU DIR2021/514], the Financial Identifier must be 
reported and exchanged provided that it is available to the Reporting Platform Operator and that the jurisdiction 
of the Reportable Seller’s residence has indicated that it wishes to receive such Financial Identifiers for taxpayer 
matching purposes.</xsd:documentation>  
</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="Identifier" type="dpi:Identifier_Type">  ▼M4
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<xsd:annotation>  
<xsd:documentation xml:lang="en">Entity 
Identification Number, which contains the Financial Account Identifier pertaining to the Reportable Seller should 
be reflected. Financial Account Identifiers can include the IBAN number, sort code and account number and any 
other payment account identifier that the Reporting Platform Operator used for transferring the Consideration in 
respect to a Reportable Seller.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="AccountHolderName" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The Account Holder 
Name field is an optional (mandatory) element which, reflecting subparagraphs B(2)(d) and B(3)(d) of Section 
III of the OECD Model Rules or [EU Specific] subparagraphs B(2)(c) and B(3)(c) of Section III of [EU 
DIR2021/514], contains the name of the holder of the financial account to which the Consideration is paid or 
credited, where different from the name of the Reportable Seller and to the extent available to the Reporting 
Platform Operator.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="OtherInfo" type="stf: 
StringMin1Max400_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>Reflecting subparagraphs B(2)(d) and 
B(3)(d) of Section III of the OECD Model Rules or [EU Specific] subparagraphs B(2)(c) and B(3)(c) of Section 
III of [EU DIR2021/514], the OtherInfo field contains any other identifying information available to the Reporting 
Platform Operator with respect to that account holder.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Identifer for Financial Identifier–>  
<xsd:complexType name="Identifier_Type">  
<xsd:annotation>  ▼M4
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<xsd:documentation xml:lang="en">The Identifier field 
is a required element which contains the Financial Account Identifier pertaining to the Reportable Seller should be 
reflected. Financial Account Identifiers can include the IBAN number, sort code and account number and any other 
payment account identifier that the Reporting Platform Operator used for transferring the Consideration in respect 
to a Reportable Seller.</xsd:documentation>  
</xsd:annotation>  
<xsd:simpleContent>  
<xsd:extension base="stf:StringMin1Max200_Type">  
<xsd:attribute name="AccountNumberType" 
type="stf:StringMin1Max200_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">This attribute describes 
the type of account number being sent.</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
</xsd:extension>  
</xsd:simpleContent>  
</xsd:complexType>  
<!– –>  
<!–OtherActivities (Complex)–>  
<xsd:complexType name="OtherActivities_Type">  
<xsd:sequence>  
<xsd:element name="Consideration" type="dpi:Consi ­
derationType">  
<xsd:annotation>  
<xsd:documentation>The Consideration 
element contains information on the Consideration received by a Reportable Seller in relation to the Relevant 
Activities provided. It is further split into four elements, representing the quarters during which the Consideration 
was paid or credited to a Reportable Seller. In this respect, Consideration is considered to be paid or credited to a 
Reportable Seller when it is paid or credited to an account specified by the Reportable Seller (as stated in 
paragraph 32 of the Commentary to Section I of the OECD Model Rules).</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  ▼M4
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<xsd:element name="NumberOfActivities" type="dpi: 
NumberOfActivities_Type">  
<xsd:annotation>  
<xsd:documentation>The Number of Activi ­
ties element specified the number of Relevant Activities that a Reportable Seller has provided. It is further split into 
four elements. These elements represent the four quarters in respect of which reporting of the number of Relevant 
Activities in respect of which Consideration was paid or credited to the Reportable Seller is required. As such, that 
the numbers of activities are reported on the basis of the date of payment or credit of the Consideration.</xsd: ­
documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Fees" type="dpi:FeesType">  
<xsd:annotation>  
<xsd:documentation>The Fees element is 
further split into four elements, representing the quarters in respect of which reporting takes place. </xsd:docu ­
mentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Taxes" type="dpi:TaxesType">  
<xsd:annotation>  
<xsd:documentation>The Taxes element is 
further split into four elements, representing the quarters in respect of which reporting takes place. </xsd:docu ­
mentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Number of Activities (Complex)–>  
<xsd:complexType name="NumberOfActivities_Type">  
<xsd:annotation>  ▼M4
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<xsd:documentation>The Number of Services element is 
further split into four elements, representing the quarters in respect of which reporting takes place. </xsd:docu ­
mentation>  
</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="NumbQ1" type="xsd:integer"/>  
<xsd:element name="NumbQ2" type="xsd:integer"/>  
<xsd:element name="NumbQ3" type="xsd:integer"/>  
<xsd:element name="NumbQ4" type="xsd:integer"/>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Taxes Type (Complex)–>  
<xsd:complexType name="TaxesType">  
<xsd:annotation>  
<xsd:documentation>The Taxes element is further split 
into four elements, representing the quarters in respect of which reporting takes place.  
Each quarter element is further comprised of the 
MonAmnt_Type, used to communicate taxes withheld in respect of Sellers. Such amounts shall be given in full 
units, i.e. without decimals. The code for the currency, in which the value is expressed has to be taken from the ISO 
code list 4217 and added in attribute currCode.</xsd:documentation>  
</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="TaxQ1" type="dpi:MonAmnt_Type"/>  
<xsd:element name="TaxQ2" type="dpi:MonAmnt_Type"/>  
<xsd:element name="TaxQ3" type="dpi:MonAmnt_Type"/>  
<xsd:element name="TaxQ4" type="dpi:MonAmnt_Type"/>  ▼M4
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</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Fees Type (Complex) –>  
<xsd:complexType name="FeesType">  
<xsd:sequence>  
<xsd:annotation>  
<xsd:documentation>The Fees element is further 
split into four elements, representing the quarters in respect of which reporting takes place.  
Each quarter element is further comprised of the 
MonAmnt_Type, used to communicate the fees withheld in respect of Sellers. Such amounts shall be given in full 
units, i.e. without decimals. The code for the currency, in which the value is expressed has to be taken from the ISO 
code list 4217 and added in attribute currCode.</xsd:documentation>  
</xsd:annotation>  
<xsd:element name="FeesQ1" type="dpi:MonAmnt_Type"/>  
<xsd:element name="FeesQ2" type="dpi:MonAmnt_Type"/>  
<xsd:element name="FeesQ3" type="dpi:MonAmnt_Type"/>  
<xsd:element name="FeesQ4" type="dpi:MonAmnt_Type"/>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Consideration Type (Complex) –>  
<xsd:complexType name="ConsiderationType">  
<xsd:sequence>  
<xsd:annotation>  
<xsd:documentation>The Consideration element 
is further split into four elements, representing the quarters in respect of which reporting takes place.  ▼M4
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Each quarter element is further comprised of the 
MonAmnt_Type, used to communicate the monetary amounts earned by Sellers. Such amounts shall be given in full 
units, i.e. without decimals. The code for the currency, in which the value is expressed has to be taken from the ISO 
code list 4217 and added in attribute currCode.</xsd:documentation>  
</xsd:annotation>  
<xsd:element name="ConsQ1" type="dpi:MonAmnt_Type"/>  
<xsd:element name="ConsQ2" type="dpi:MonAmnt_Type"/>  
<xsd:element name="ConsQ3" type="dpi:MonAmnt_Type"/>  
<xsd:element name="ConsQ4" type="dpi:MonAmnt_Type"/>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Property Listing Type (Complex) –>  
<xsd:complexType name="PropertyListingType">  
<xsd:sequence>  
<xsd:element name="Address" type="dpi:Address_Type">  
<xsd:annotation>  
<xsd:documentation>The Address element 
is further comprised of the elements as described above under the Address Type.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="LandRegistrationNumber" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The Land Registration 
Number element contains the land registration number, which under subparagraph B(3)(f) of Section III of the 
OECD Model Rules or [EU Specific] subparagraph B(3)(e) of Section III of [EU DIR2021/514], is reportable if 
available to the Reporting Platform Operator. For these purposes, the land registration number includes functional 
equivalents, such as a cadastral number.</xsd:documentation>  ▼M4
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</xsd:annotation>  
</xsd:element>  
<xsd:element name="Consideration" type="dpi:Conside ­
rationType">  
<xsd:annotation>  
<xsd:documentation>The Consideration 
element contains information on the Consideration received by a Reportable Seller in relation to the Relevant 
Activities provided. It is further split into four elements, representing the quarters during which the Consideration 
was paid or credited to a Reportable Seller. In this respect, Consideration is considered to be paid or credited to a 
Reportable Seller when it is paid or credited to an account specified by the Reportable Seller (as stated in 
paragraph 32 of the Commentary to Section I of the OECD Model Rules).  
For Relevant Activities involving the rental 
of immovable property, the Consideration information must be provided separately with respect to each Property 
Listing.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="NumberOfActivities" type="dpi: 
NumberOfActivities_Type">  
<xsd:annotation>  
<xsd:documentation>The Number of Activi ­
ties element specified the number of Relevant Activities that a Reportable Seller has provided. It is further split into 
four elements. These elements represent the four quarters in respect of which reporting of the number of Relevant 
Activities in respect of which Consideration was paid or credited to the Reportable Seller is required.  
For Relevant Activities involving the rental 
of immovable property, the number of activities must be provided separately with respect to each Property 
Listing.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Fees" type="dpi:FeesType">  
<xsd:annotation>  
<xsd:documentation>The Fees element 
specified the fees and commissions that a Reporting Platform Operator has withheld in respect of a Reportable 
Seller. It is split into four elements, representing the quarters in respect of which the reporting of fees or 
commissions withheld or charged by the Reporting Platform Operator is required under subparagraphs B(2)(g) 
and B(3)(h) of Section III of the OECD Model Rules or [EU Specific] subparagraphs B(2)(f) and B(3)(g) of Section 
III of [EU DIR2021/514]. </xsd:documentation>  
</xsd:annotation>  ▼M4
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</xsd:element>  
<xsd:element name="Taxes" type="dpi:TaxesType">  
<xsd:annotation>  
<xsd:documentation>The Taxes element 
specifies the taxes that a Reporting Platform Operator has withheld in respect of a Reportable Seller. It is further 
split into four elements, representing the quarters in respect of which reporting of taxes withheld by the Reporting 
Platform Operator is required under subparagraphs B(2)(g) and B(3)(h) of Section III of the OECD Model Rules 
or [EU Specific] subparagraphs B(2)(f) and B(3)(g) of Section III of [EU DIR2021/514].</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="PropertyType" type="dpi:DPIPro ­
pertyType_EnumType" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The Property Type 
element specifies the type of property rented. DPI901 to DPI910.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="OtherPropertyType" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>This element describes 
the type of property in case “DPI910” is selected as Property  Type. This element cannot be used in case another Property 
Type is selected.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="RentedDays" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The Rented Days 
element contains the number of days that the Property Listing was rented during the Reportable Period.  
4 numbers max. Set the type as simple</xsd: 
documentation>  
</xsd:annotation>  ▼M4
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<xsd:simpleType>  
<xsd:restriction base="xsd:integer">  
<xsd:totalDigits value="4"/>  
<xsd:minInclusive value="1"/>  
</xsd:restriction>  
</xsd:simpleType>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–GVS Type (Complex) –>  
<xsd:complexType name="GVSType">  
<xsd:annotation>  
<xsd:documentation>The GVS element reflects the 
Government Verification Service (GVS) due diligence procedures and is composed of the Name GVS, Jurisdiction 
GVS, Reference GVS and Other TIN GVS elements, which contain the information items subject to reporting (and 
exchange) in respect of a Reportable Seller that has been identified on the basis of a Government Verification 
Service, as well as the Financial Identifier element.  
[EU Specific] At the time of publication, the collection 
and exchange of GVS information is not a legal requirement under [EU DIR2021/514].</xsd:documentation>  
</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="NameGVS" type="stf: 
StringMin1Max200_Type">  
<xsd:annotation>  
<xsd:documentation>The Name GVS element 
contains the legal name of the Reportable Seller.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  ▼M4
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<xsd:element name="JurisdictionGVS">  
<xsd:annotation>  
<xsd:documentation>The Jurisdiction GVS 
element identifies the jurisdiction whose Government Verification Service was relied upon by the Reporting 
Platform Operator in respect of the Reportable Seller.  
It uses the 2-character alphabetic country 
code and country name list based on the ISO 3166-1 Alpha 2 standard.</xsd:documentation>  
</xsd:annotation>  
<xsd:simpleType>  
<xsd:restriction base="iso: 
CountryCode_Type"/>  
</xsd:simpleType>  
</xsd:element>  
<xsd:element name="ReferenceGVS" type="stf: 
StringMin1Max200_Type">  
<xsd:annotation>  
<xsd:documentation>The Reference GVS 
element contains the unique reference number or code provided by the jurisdiction whose GVS was used, allowing 
that jurisdiction to match the Reportable Seller to a taxpayer within its database.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="OtherTINGVS" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>Reflecting subparagraph B(2)(b) and 
B(3)(b) of Section III of the OECD Model Rules, the Other TIN GVS element contains any TIN available to the 
Reporting Platform Operator, including the jurisdiction of issuance.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="FinancialIdentifier" type="dpi:Finan ­
cialIdentifier_Type" minOccurs="0">  
<xsd:annotation>  ▼M4
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<xsd:documentation>The Financial Identi ­
fier is an optional (mandatory) element that reflects the Financial Account Identifier which is the unique identifying 
number or reference available to the Reporting Platform Operator of the bank account or other payment account 
to which the Consideration is paid or credited.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!– Reportable Seller (Complex)–>  
<xsd:complexType name="ReportableSeller_Type">  
<xsd:sequence>  
<xsd:element name="Identity">  
<xsd:annotation>  
<xsd:documentation>The Identity element 
is further comprised of the EntitySeller and IndividualSeller elements.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexType>  
<xsd:choice>  
<xsd:element name="EntitySeller">  
<xsd:annotation>  
<xsd:documentation>The Entity Seller element is further 
comprised of the Standard and GVS elements.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexType>  
<xsd:choice>  
<xsd:element name="Standard">  
<xsd:annotation>  ▼M4
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<xsd:documentation>The Standard element reflects the 
standard due diligence procedures and is further comprised of the EntSellerID (that follows the OrganisationParty 
Type) and FinancialIdentifier elements. Platform Operators by default would use the standard due diligence 
procedures, but can also rely on the GVS procedure where it has been made available by the Reportable 
Jurisdiction .  
The Standard element should be completed in case the 
Reporting Platform Operator has relied on the standard due diligence procedures of the OECD Model Rules or 
[EU Specific] [EU DIR2021/514] to identify and document the Entity Seller.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexType>  
<xsd:sequence>  
<xsd:element name="EntSellerID" type="dpi: 
OrganisationParty_Type">  
<xsd:annotation>  
<xsd:documentation>The EntSellerID element identifies the 
Entity Seller and follows the OrganisationParty_Type.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="FinancialIdentifier" 
type="dpi:FinancialIdentifier_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>The Financial Identifier is an optional 
(mandatory) element that reflects the Financial Account Identifier which, under the OECD Model Rules or [EU 
Specific] [EU DIR2021/514], is the unique identifying number or reference available to the Reporting Platform 
Operator of the bank account or other payment account to which the Consideration is paid or credited. Under 
subparagraphs B(2)(c) and B(3)(c) of Section III of the OECD Model Rules or [EU Specific] subparagraphs 
B(2)(b) and B(3)(b) of Section III of [EU DIR2021/514], the Financial Identifier must be reported and exchanged 
provided that it is available to the Reporting Platform Operator and that the jurisdiction of the Reportable Seller’s 
residence has indicated that it wishes to receive such Financial Identifiers for taxpayer matching purposes.</xsd: ­
documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="PermanentEstablishments" 
type="dpi:PermanentEstablishments_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>[EU Specific] This data element provides 
information on any permanent establishment through which Relevant Activities are carried out by the Entity Seller 
in the Union, indicating each respective EU Member State where such a permanent establishment is located.</xsd: ­
documentation>  ▼M4
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</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
</xsd:element>  
<xsd:element name="GVS" type="dpi:GVSType">  
<xsd:annotation>  
<xsd:documentation>The GVS element should be 
completed in case the Reporting Platform Operator has relied on an approved Government Verification Service 
in order to identify and document the Entity Seller.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:choice>  
</xsd:complexType>  
</xsd:element>  
<xsd:element name="Individual ­
Seller">  
<xsd:complexType>  
<xsd:choice>  
<xsd:element name="Standard">  
<xsd:annotation>  
<xsd:documentation>The Standard element reflects the 
standard due diligence procedures and is further comprised of the IndSellerID element (which follows the Person ­
Party Type) and the Financial Identifier element. Platform Operators by default would use the standard due 
diligence procedures, but can also rely on the GVS procedure where it has been made available by the Reportable 
Jurisdiction .  
The PersonParty_Type, as enumerated in Section III of 
the OECD Model Rules or [EU Specific] [EU DIR2021/514], defines the information to be included in relation to 
an individual where the standard due diligence procedures are followed.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexType>  
<xsd:sequence>  ▼M4
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<xsd:element name="IndSellerID" type="dpi: 
PersonParty_Type">  
<xsd:annotation>  
<xsd:documentation>The IndSellerID element identifies the 
individual Seller and follows the PersonParty_Type</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="FinancialIdentifier" type="dpi: 
FinancialIdentifier_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>The Financial Identifier is an optional 
(mandatory) and repeatable element that reflects the Financial Account Identifier which, under the OECD 
Model Rules or [EU Specific] [EU DIR2021/514], is the unique identifying number or reference available to 
the Reporting Platform Operator of the bank account or other payment account to which the Consideration is paid 
or credited. Under subparagraphs B(2)(c) and B(3)(c) of Section III of the OECD Model Rules or [EU Specific] 
subparagraphs B(2)(b) and B(3)(b) of Section III of [EU DIR2021/514], the Financial Identifier must be reported 
and exchanged provided that it is available to the Reporting Platform Operator and that the jurisdiction of the 
Reportable Seller’s residence has indicated that it wishes to receive such Financial Identifiers for taxpayer 
matching purposes.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
</xsd:element>  
<xsd:element name="GVS" type="dpi:GVSType">  
<xsd:annotation>  
<xsd:documentation>The GVS element should be 
completed in case the Reporting Platform Operator has relied on an approved Government Verification Service 
in order to identify and document the Individual Seller.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:choice>  
</xsd:complexType>  
</xsd:element>  
</xsd:choice>  ▼M4
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</xsd:complexType>  
</xsd:element>  
<xsd:element name="RelevantActivities">  
<xsd:annotation>  
<xsd:documentation>The Relevant Activi ­
ties element includes information on the Relevant Activities provided by Reportable Sellers and the Consideration 
derived therefrom. The element is comprised of the Immovable Property, Personal Services, sale of Goods and 
Transportation Rental elements, reflecting the nature of the activities provided by the Reportable Seller. Under the 
OECD Model Rules and [EU DIR2021/514], information in respect of the Immovable Property and Personal 
Services elements must be provided. Under the OECD Extended Scope and [EU DIR2021/514], information in 
respect of the sale of Goods and Transportation Rental elements must also be provided.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexType>  
<xsd:sequence>  
<xsd:element name="Immovable ­
Property" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The Immovable Property element contains 
information on Relevant Activities provided by a Reportable Seller in relation to the rental of immovable property. 
It comprises the repeatable Property Listing element.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexType>  
<xsd:sequence>  
<xsd:element name="PropertyListing" type="dpi:PropertyLis ­
tingType" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>The Property Listing element is 
comprised of the Address, Land Registration Number, Consideration, Number of Activities, Fees, Taxes, Property 
Type and Rented days elements.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  ▼M4
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</xsd:element>  
<xsd:element name="Per ­
sonalServices" type="dpi:OtherActivities_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The Personal Services element contains 
information on Relevant Activities involving time- or task-based work performed by one or more individuals, 
acting either independently or on behalf of an Entity, and which is carried out at the request of a user, either 
online or physically offline after having been facilitated via Platform.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Sa- 
leOfGoods" type="dpi:OtherActivities_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The sale of Goods element specifies the 
Relevant Activities provided by a Reportable Seller with respect to sale of goods.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Tran- 
sportationRental" type="dpi:OtherActivities_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The Transportation Rental element speci ­
fies the Relevant Activities provided by a Reportable Seller with respect to the rental of any mode of trans ­
port.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!– Permanent Establishments (Complex)–>  ▼M4
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<xsd:complexType name="PermanentEstablishments_Type">  
<xsd:sequence>  
<xsd:annotation>  
<xsd:documentation>The repeatable Permanent 
Establishment element identifies an EU Member State where a permanent establishment through which Relevant 
Activities are carried out by the Entity Seller in the Union is located.</xsd:documentation>  
</xsd:annotation>  
<xsd:element name="PermanentEstablishment" type="iso: 
MSCountryCode_Type" maxOccurs="unbounded"/>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!– Other Platform Operators (Complex)–>  
<xsd:complexType name="OtherPlatformOperators_Type">  
<xsd:choice>  
<xsd:sequence>  
<xsd:element name="AssumingPlatformOperator" 
type="dpi:CorrectableOtherRPO_Type">  
<xsd:annotation>  
<xsd:documentation>This element provides information about 
the Platform Operator assuming the reporting in the name of the Reporting Platform Operator, as identified in the 
Platform Operator element.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
<xsd:sequence>  
<xsd:element name="AssumedPlatformOperator" 
type="dpi:CorrectableOtherRPO_Type" maxOccurs="unbounded">  
<xsd:annotation>  ▼M4
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<xsd:documentation>This repeatable element provides infor ­
mation about each Platform Operator for which the Reporting Platform Operator, as identified in the Platform 
Operator element, assumes the reporting.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:choice>  
</xsd:complexType>  
<xsd:complexType name="OtherRPO_Type">  
<xsd:sequence>  
<xsd:annotation>  
<xsd:documentation>This element provides infor ­
mation about the assuming or assumed Platform Operator.</xsd:documentation>  
</xsd:annotation>  
<xsd:element name="ResCountryCode" type="iso: 
CountryCode_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>This repeatable data 
element describes the residence country code(s) of the Platform Operator assuming the reporting or the residence 
country code(s) of each Platform Operator for which the Reporting Platform Operator assumes the reporting. As 
with the residence country code(s) of the Reporting Platform Operator, the residence country code of this Platform 
Operator should correspond to the jurisdiction where the Platform Operator is resident for tax purposes or, where 
it does not have a residence for tax purposes, either the jurisdiction it is incorporated under or the jurisdiction that 
it has its place of management (including effective management) in, [EU Specific] or the Member State where it 
has a permanent establishment in.  
[EU Specific] This element is optional for 
the purposes of [EU DIR2021/514].  
</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="TIN" type="dpi:TIN_Type" ma- 
xOccurs="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 Opera- 
tor element identifies the Reporting Platform Operator and follows the Organisation Party type (see Organisa ­
tionParty_Type).</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="OtherPlatformOperators" type="dpi: 
OtherPlatformOperators_Type" minOccurs="0">  
<xsd:annotation>  ▼M4
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<xsd:documentation>This other Platform 
Operators element identifies either:  
— The Platform Operator assuming the 
reporting in the name of the Reporting Platform Operator, as identified in the Platform Operator element;  
— Each Platform Operator for which the 
Reporting Platform Operator, as identified in the Platform Operator element, assumes the reporting.  
[OECD Specific] This element must be 
provided, if available.  
[EU Specific] This element is optional for 
the purposes of [EU DIR2021/514].  
</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="ReportableSeller" type="dpi:Cor ­
rectableReportableSeller_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>This element contains 
the identification information on each Reportable Seller, as well as information on the Relevant Services provided 
by such Reportable Seller and the Consideration derived therefrom.  
In case of Nil Reporting, i.e. when Messa ­
geTypeIndic is set to “DPI403”, no Reportable Seller must be provided.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–+++++++++++++++++++++++++++++++++++++++ 
++++++++++++++++++ Schema element ++++++++++++++++++++++++++++++++++++++++++++ –>  
<!– DPI OECD File Message structure –>  
<!– –>  
<!–DPI Message structure –>  ▼M4
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<xsd:element name="DPI_OECD">  
<xsd:complexType>  
<xsd:sequence>  
<xsd:element name="MessageSpec" type="dpi: 
MessageSpec_Type">  
<xsd:annotation>  
<xsd:documentation>The information in the message header 
identifies the tax administration that is sending the DPI message. It specifies when the message was created, 
what reporting period the report is for, and the nature of the report (original, supplemental, etc.).</xsd:documen ­
tation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="DPIBody" type="dpi: 
DPIBody_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>The DPI Body element contains the infor ­
mation on the Reporting Platform Operator, as well as on the Relevant Services performed by Reportable Sellers 
that give rise to the exchange.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
<xsd:attribute name="version" type="stf: 
StringMin1Max10_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">The DPI 
Version.</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
</xsd:complexType>  
</xsd:element>  
<!– –>  
</xsd:schema>  ▼M4
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ANNESS XV  
Il-lista msemmija fl-Artikolu 2d  
Id-data statistika meħtieġa għall-iskambju awtomatiku obbligatorju ta’  informaz­
zjoni skont l-Artikolu 8ac(2) tad-Direttiva 2011/16/UE, skont l -Artikolu 23(4) ta’ 
dik id-Direttiva tkopri l-informazzjoni li ġejja:  
— Għal kull messaġġ, statistika dwar l-għadd totali ta’ rapport i riċevuti 
mill-operaturi tal-pjattaformi li jirrapportaw għall-iskambju a wtomatiku obbli­
gatorju ta’ informazzjoni  
— Għal kull messaġġ, statistika dwar l-għadd totali ta’ rapport i riċevuti minn 
kull Stat Membru ieħor  
— Għal kull bejjiegħ rapportabbli, statistika dwar it-tip ta’ b ejjiegħ rapportabbli, 
in-numru ta’ identifikazzjoni tal-kontribwent jew l-ekwivalenti  funzjonali, 
l-Istat Membru ta’ residenza tal-bejjiegħ rapportabbli u r-raġu ni għall- 
iskambju; L-Istat Membru tar-residenza tal-bejjiegħ rapportabbl i u/jew 
l-Istat Membru li fih tinsab il-proprjetà immobbli  
— Għal kull operatur tal-pjattaforma li tirrapporta, statistika  dwar it-tip ta’ atti­
vità u l-korrispettiv rilevanti u t-tip ta’ elenkar tal-proprje tà. ▼M4
 02015R2378 — MT — 01.01.2023 — 005.001 — 96  
ANNESS XVI  
Il-formola msemmija fl-Artikolu 2f(1)  
Il-formola li għandha tintuża għall-komunikazzjoni ta’ informaz zjoni dwar 
Operaturi ta’ Pjattaformi Esklużi skont l-Artikolu 8ac(6) tad-D irettiva 
2011/16/UE u għall-komunikazzjoni ta’ informazzjoni dwar Operat uri ta’ Pjatta­
formi Barranin skont is-subparagrafu F(2) u F(4) tat-Taqsima IV  tal-Anness V 
tad-Direttiva 2011/16/UE fiha l-oqsma li ġejjin:  
(a) L-isem tal-Operatur tal-Pjattaformi Esklużi  
(b) l-indirizz postali tal-Operatur tal-Pjattaformi Esklużi  
(c) l-indirizz elettroniku, inklużi siti web tal-Operatur tal-P jattaformi Esklużi  
(d) kwalunkwe NIT maħruġ lill-Operatur tal-Pjattaformi Esklużi,  jekk dispo­
nibbli  
(e) L-Istat Membru fejn ingħatat id-dimostrazzjoni f’konformità  
mas-subparagrafu A(3) tat-Taqsima I tal-Anness V tad-Direttiva 
2011/16/UE; kif ukoll  
(f) is-sena fiskali li minnha ngħata l-istatus ta’ Operatur tal -Pjattaformi 
Eskluż.  
Il-format tan-numru ta’ identifikazzjoni individwali g ħall-Operaturi ta’ 
Pjattaformi Barranin  
In-numru ta’ identifikazzjoni individwali għandu jkun magħmul m ill-format 
ta’ 12-il ċifra li ġej, CCYYYYXXXXXX fejn: CC huwa l-Kodiċi ISO  
tal-Pajjiż tal-Istat Membru li joħroġ in-numru ta’ identifikazz joni individwali; 
YYYY hija s-sena li fiha l-Operatur tal-Pjattaformi Barranin ji rreġistra 
mal-Istat Membru tar-reġistrazzjoni unika; u XXXXXX hija sekwen za 
unika ta’ karattri magħmula minn ittri u/jew numri.  
Il-perjodu ta’ żamma g ħal ċerta informazzjoni m ħassra jew imne ħħija 
mir-reġistru ċentrali  
1. Meta r-reġistrazzjoni ta’ Operatur tal-Pjattaformi Rapportan ti skont it-tifsira 
tal-punt (b) tas-subparagrafu A(4) tat-Taqsima I tal-Anness V t ad-Direttiva 
2011/16/UE, kif emendata bid-Direttiva tal-Kunsill (UE) 2021/51 4 tiġi revo­
kata f’konformità mas-subparagrafu F(7) tat-Taqsima IV tal-Anne ss V 
tad-Direttiva 2011/16/UE, l-Istat Membru tar-reġistrazzjoni uni ka għandu 
jħassar l-Operatur tal-Pjattaformi Rapportanti mir-reġistru ċen trali. Ir-reġistru 
ċentrali għandu jżomm l-informazzjoni mħassra msemmija fis-subp aragrafu 
F(2) u F(4) tat-Taqsima IV tal-Anness V tad-Direttiva 2011/16/U E għal 
mhux aktar minn 12-il xahar mid-data tat-tħassir.  
2. L-informazzjoni rreġistrata fir-reġistru ċentrali għall-Oper aturi tal-Pjattaformi 
Esklużi titneħħa meta Operatur tal-Pjattaformi Eskluż skont it- tifsira 
tas-subparagrafu A(3) tat-Taqsima I tal-Anness V tad-Direttiva 2011/16/UE 
kif emendata bid-Direttiva tal-Kunsill (UE) 2021/514 ma jurix, minn qabel u 
fuq bażi annwali, għas-sodisfazzjon tal-awtorità kompetenti tal -Istat Membru 
li lilu, f’konformità mar-regoli stabbiliti fis-subparagrafi A( 1) sa A(3) 
tat-Taqsima III tal-Anness V tad-Direttiva 2011/16/UE, l-Operat ur 
tal-Pjattaformi kieku kien ikollu jirrapporta l-mudell tan-nego zju kollu ta’ 
dik il-Pjattaforma b’tali mod li ma jkollux Bejjiegħa Rapportab bli. 
Ir-reġistru ċentrali għandu jżomm l-informazzjoni mneħħija msem mija 
fl-Anness XVI, il-punti (a) sa (f) ta’ dan ir-Regolament għal m hux aktar 
minn 12-il xahar mid-data tat-tneħħija tal-informazzjoni rreġis trata. ▼M4