Este texto constitui um instrumento de documentação e não tem qualquer efeito jurídico. As Instituições da União não 
assumem qualquer responsabilidade pelo respetivo conteúdo. As versões dos atos relevantes que fazem fé, incluindo os 
respetivos preâmbulos, são as publicadas no Jornal Oficial da União Europeia e encontram-se disponíveis no EUR-Lex. É 
possível aceder diretamente a esses textos oficiais através das ligações incluídas no presente documento  
►B REGULAMENTO DE EXECUÇÃO (UE) 2015/2378 DA COMISSÃO  
de 15 de dezembro de 2015  
que fixa as normas de execução de certas disposições da Diretiva 2011/16/UE do Conselho relativa 
à cooperação administrativa no domínio da fiscalidade e que revoga o Regulamento de 
Execução (UE) n.  o 1156/2012  
(JO L 332 de 18.12.2015, p. 19)  
Alterado por:  
Jornal Oficial  
n. o página  data  
►M1 Regulamento de Execução (UE) 2016/1963 da Comissão de 9 de nov embro 
de 2016  L 303  4  10.11.2016  
►M2 Regulamento de Execução (UE) 2018/99 da Comissão de 22 de jane iro 
de 2018  L 17  2 9  23.1.2018  
►M3 Regulamento de Execução (UE) 2019/532 da Comissão de 28 de mar ço 
de 2019  L 88  2 5  29.3.2019  
►M4 Regulamento de Execução (UE) 2022/1467 da Comissão de 5 de se­  
tembro de 2022  L 231  3 6  6.9.2022  02015R2378 — PT — 01.01.2023 — 005.001 — 1
02015R2378 — PT — 01.01.2023 — 005.001 — 2  
REGULAMENTO DE EXECUÇÃO (UE) 2015/2378 DA 
COMISSÃO  
de 15 de dezembro de 2015  
que fixa as normas de execução de certas disposições da Diretiva 
2011/16/UE do Conselho relativa à cooperação administrativa no 
domínio da fiscalidade e que revoga o Regulamento de 
Execução (UE) n.  o 1156/2012  
Artigo 1.  o 
Formulários normalizados para a troca de informações a pedido, 
troca espontânea, notificações e retorno de informação  
1. No que respeita aos formulários a utilizar, entende-se por 
«campo», um espaço, no formulário, onde podem ser registadas as  
informações objeto de troca ao abrigo da Diretiva 2011/16/UE.  
2. O formulário a utilizar para os pedidos de informações e de in­
quéritos administrativos ao abrigo do artigo 5.  o da Diretiva 2011/16/UE, 
bem como para as respetivas respostas, avisos de receção, pedid os de 
informações complementares de caráter geral e declaração de inc apaci­
dade ou de recusa ao abrigo do artigo 7.  o da referida diretiva, deve estar 
em conformidade com o anexo I do presente regulamento.  
3. O formulário a utilizar para as informações espontâneas e co rres­
pondentes avisos de receção ao abrigo do artigo 9.  o e do artigo 10.  o da 
Diretiva 2011/16/UE deve estar em conformidade com o anexo II d o 
presente regulamento.  
4. O formulário a utilizar para os pedidos de notificação admin istra­
tiva ao abrigo do artigo 13.  o , n.  os 1 e 2, da Diretiva 2011/16/UE, e as 
respetivas respostas ao abrigo do artigo 13.  o , n.  o 3, da referida diretiva, 
devem estar em conformidade com o anexo III do presente regulam ento.  
5. O formulário a utilizar para o retorno de informação ao abri go do 
artigo 14.  o , n.  o 1, da Diretiva 2011/16/UE deve estar em conformidade 
com o anexo IV do presente regulamento.  
Artigo 2.  o 
Formatos eletrónicos para a troca automática de informações 
obrigatória  
1. O formato eletrónico a utilizar para a troca automática de i nfor­
mações obrigatória prevista no artigo 8.  o , n.  o 1, da Diretiva 2011/16/UE 
deve estar em conformidade com o anexo V do presente regulament o. 
2. O formato eletrónico a utilizar para a troca automática de i nfor­
mações obrigatória prevista no artigo 8.  o , n.  o 3-A, da Diretiva 
2011/16/UE deve estar em conformidade com o anexo V do presente  
regulamento.  ▼B
 02015R2378 — PT — 01.01.2023 — 005.001 — 3  
3. O formato eletrónico a utilizar para a troca automática de i nfor­
mações obrigatória prevista no artigo 8.  o -AC, n.  o 2, da Diretiva 
2011/16/UE deve estar em conformidade com o anexo XIV do presen te 
regulamento.  
▼M1 
Artigo 2.  o -A 
Formulários normalizados, incluindo o regime linguístico, para a 
troca automática de informações obrigatória em matéria de 
decisões fiscais prévias transfronteiriças e de acordos prévios 
sobre preços de transferência  
1. No que respeita aos formulários a utilizar, entende-se por « ele­
mento» e «campo», um espaço, no formulário, onde podem ser regi s­
tadas as informações objeto de troca ao abrigo da Diretiva 2011 /16/UE.  
2. O formulário a utilizar para a troca automática de informaçõ es 
obrigatória em matéria de decisões fiscais prévias transfrontei riças e 
de acordos prévios sobre preços de transferência ao abrigo do a r­
tigo 8.  o -A da Diretiva 2011/16/UE deve estar em conformidade com 
o anexo VII do presente regulamento.  
3. Os elementos essenciais a que se refere o artigo 20.  o , n.  o 5, da 
Diretiva 2011/16/UE são os elementos enumerados no artigo 8.  o -A, 
n. o 6, alíneas b), h) e i), da referida diretiva e esses elementos essenciais 
devem ser igualmente enviados em inglês.  
Artigo 2.  o -B 
Regime linguístico para a troca automática de informações 
obrigatória sobre a declaração país por país  
Os elementos essenciais referidos no artigo 20.  o , n.  o 6, da Diretiva 
2011/16/UE são as informações ou explicações incluídas no anexo  III, 
secção III, quadro 3, da referida diretiva e esses elementos es senciais 
devem ser igualmente enviados em inglês, salvo se outra língua oficial 
da União tiver sido acordada entre o Estado-Membro de origem e os 
outros Estados-Membros aos quais são enviadas as informações no s 
termos do artigo 8.  o -AA, n.  o 2, da Diretiva 2011/16/UE.  
▼M2 
Artigo 2.  o -C 
Formulário e condições de comunicação da avaliação anual  
1. O formulário para a comunicação da avaliação anual da eficác ia da 
troca automática de informações, bem como dos resultados prátic os 
alcançados nos termos do artigo 23.  o , n.  o 3, da Diretiva 2011/16/UE, 
está estabelecido no anexo VIII do presente regulamento.  
2. Antes de 1 de abril de cada ano, os Estados-Membros devem 
comunicar à Comissão, por via eletrónica, a avaliação anual, ut ilizando 
o formulário a que se refere o n.  o 1. A avaliação deve abranger o 
período do ano civil anterior.  ▼M4
 02015R2378 — PT — 01.01.2023 — 005.001 — 4  
Artigo 2.  o -D 
Lista dos dados estatísticos  
1. A lista dos dados estatísticos necessários para todas as for mas de 
cooperação administrativa, além da troca automática de informaç ões 
obrigatória, nos termos do artigo 23.  o , n.  o 4, da Diretiva 2011/16/UE, 
está estabelecida no anexo IX do presente regulamento.  
A lista dos dados estatísticos necessários para a troca automát ica de 
informações obrigatória, nos termos do artigo 8.  o , n.  o 1, da Diretiva 
2011/16/UE, está estabelecida no anexo X do presente regulament o. 
A lista dos dados estatísticos necessários para a troca automát ica de 
informações obrigatória, nos termos do artigo 8.  o , n.  o 3-A, da Diretiva 
2011/16/UE, está estabelecida no anexo XI do presente regulamen to. 
A lista dos dados estatísticos necessários para a troca automát ica de 
informações obrigatória, nos termos do artigo 8.  o -AA da Diretiva 
2011/16/UE, está estabelecida no anexo XII do presente regulame nto. 
▼M4 
A lista dos dados estatísticos necessários para a troca automát ica de 
informações obrigatória, nos termos do artigo 8.  o -AC da Diretiva 
2011/16/UE, está estabelecida no anexo XV do presente regulamen to. 
▼M2 
2. Antes de 1 de abril de cada ano, os Estados-Membros devem 
comunicar à Comissão, por via eletrónica, os dados estatísticos  sobre 
todas as formas de cooperação administrativa, além da troca aut omática 
de informações obrigatória, em conformidade com a lista constan te do 
anexo IX, no que respeita ao ano civil anterior.  
3. Antes de 1 de novembro de cada ano, os Estados-Membros devem  
comunicar à Comissão, por via eletrónica, os dados estatísticos  sobre a 
troca automática de informações obrigatória em conformidade com  a  
lista estabelecida nos anexo X, anexo XI e anexo XII.  
▼M3 
Artigo 2.  o -E 
Formulários normalizados, incluindo o regime linguístico, para a 
troca automática de informações obrigatória sobre mecanismos 
transfronteiriços a comunicar  
1. No que respeita aos formulários a utilizar, entende-se por « ele­
mento» e «campo», um espaço, no formulário, onde podem ser regi s­
tadas as informações objeto de troca ao abrigo da Diretiva 2011 /16/UE.  
2. O formulário a utilizar para a troca automática de informaçõ es 
obrigatória sobre mecanismos transfronteiriços a comunicar ao a brigo 
do artigo 8.  o -AB da Diretiva 2011/16/UE deve estar em conformidade 
com o anexo XIII do presente regulamento.  ▼M2
 02015R2378 — PT — 01.01.2023 — 005.001 — 5  
3. Os elementos essenciais a que se refere o artigo 20.  o , n.  o 5, ter­
ceiro parágrafo, da Diretiva 2011/16/UE são os elementos enumer ados 
no artigo 8.  o -AB, n.  o 14, alíneas b), c) e e), da mencionada diretiva e, 
para estes elementos essenciais, o regime linguístico é o previ sto no 
artigo 2.  o -A, n.  o 3, do presente regulamento.  
▼M4 
Artigo 2.  o -F 
Formulários normalizados para a comunicação de informações ao 
registo central sobre operadores de plataformas excluídos e 
operadores de plataformas estrangeiros, formato do número de 
identificação individual dos operadores de plataforma estrangeiros 
e período de conservação das informações eliminadas do registo 
central  
1. O formulário a utilizar para a comunicação de informações ao  
registo central sobre operadores de plataformas excluídos nos t ermos 
do artigo 8.  o -AC, n.  o 6, da Diretiva 2011/16/UE deve estar em confor­
midade com o anexo XVI do presente regulamento.  
2. Nos termos do artigo 8.  o -AC, n.  o 6, da Diretiva 2011/16/UE, os 
principais elementos a inscrever no registo central são as info rmações 
enumeradas no anexo V, secção IV, ponto F, n.  os 2 e 4, da referida 
diretiva e no anexo XVI do presente regulamento. A criação do r egisto 
central e o tratamento de dados pessoais efetuado no âmbito do registo 
central pela Comissão em nome das autoridades competentes dos 
Estados-Membros devem respeitar o disposto no Regulamento (UE) 
2016/679 do Parlamento Europeu e do Conselho (  1 ) e no 
Regulamento (UE) 2018/1725 do Parlamento Europeu e do Conse­
lho (  2 ). As autoridades competentes dos Estado-Membro são considera­
das responsáveis pelo tratamento de dados, e a Comissão é consi derada 
subcontratante em conformidade com o Regulamento (UE) 2016/679.  
3. O formato do número de identificação individual dos operador es 
de plataformas estrangeiros na aceção do artigo 8.  o -AC, n.  o 4, da Di­
retiva 2011/16/UE é estabelecido no anexo XVI do presente 
regulamento.  
4. O período de conservação das informações eliminadas do regis to 
central nos termos do anexo V, secção IV, ponto F, n.  o 5, alínea d), e 
do artigo 8.  o -AC, n.  o 5, da Diretiva 2011/16/UE é fixado no anexo XVI 
do presente regulamento.  ▼M3 
( 1 ) Regulamento (UE) 2016/679 do Parlamento Europeu e do Conselho , de 
27 de abril de 2016, relativo à proteção das pessoas singulares  no que diz 
respeito ao tratamento de dados pessoais e à livre circulação d esses dados e 
que revoga a Diretiva 95/46/CE (Regulamento Geral sobre a Prote ção de 
Dados) (JO L 119 de 4.5.2016, p. 1). 
( 2 ) Regulamento (UE) 2018/1725 do Parlamento Europeu e do Conselh o, de 
23 de outubro de 2018, relativo à proteção das pessoas singular es no que 
diz respeito ao tratamento de dados pessoais pelas instituições  e pelos órgãos 
e organismos da União e à livre circulação desses dados, e que revoga o 
Regulamento (CE) n.° 45/2001 e a Decisão n.° 1247/2002/CE (JO L  295 de 
21.11.2018, p. 39)
 02015R2378 — PT — 01.01.2023 — 005.001 — 6  
Artigo 3.  o 
Modalidades práticas relativas à utilização da rede CCN  
1. Os relatórios, declarações e outros documentos referidos nas  in­
formações comunicadas ao abrigo da Diretiva 2011/16/UE podem se r 
enviados por outros meios de comunicação para além da rede CCN.  
2. Sempre que as informações referidas na Diretiva 2011/16/UE n ão 
forem enviadas por via eletrónica através da rede CCN, e se out ro meio 
não for decidido a nível bilateral, as mesmas devem ser comunic adas 
através de uma carta que as descreva, devidamente assinada pela  auto­
ridade competente para o envio dessa comunicação.  
Artigo 4.  o 
Revogação  
O Regulamento de Execução (UE) n.  o 1156/2012 é revogado, com 
efeitos a partir de 1 de janeiro de 2016.  
As referências ao regulamento de execução revogado devem entend er-se 
como sendo feitas ao presente regulamento.  
Artigo 5.  o 
Entrada em vigor e aplicação  
O presente regulamento entra em vigor no terceiro dia seguinte ao da 
sua publicação no  Jornal Oficial da União Europeia . 
O presente regulamento é aplicável a partir de 1 de janeiro de 2016.  
O presente regulamento é obrigatório em todos os seus elementos  e  
diretamente aplicável em todos os Estados-Membros.  ▼B
 02015R2378 — PT — 01.01.2023 — 005.001 — 7  
Anexo I  
Formulário referido no artigo 1.  o , n.  o 2 
O formulário a utilizar para os pedidos de informações e de inq uéritos adminis­
trativos nos termos dos artigos 5.  o e 5.  o -A da Diretiva 2011/16/UE, bem como 
para as respetivas respostas, avisos de receção, pedidos de inf ormações comple­
mentares de caráter geral e declarações de incapacidade ou de r ecusa nos termos 
do artigo 7.  o da referida diretiva, deve conter os seguintes campos (  1 ): 
— Base jurídica,  
— Número de referência,  
— Data,  
— Identidade das autoridades requerente e requerida,  
— Identidade da pessoa objeto de inspeção ou investigação,  
— Descrição geral do caso e, se for caso disso, informações ant ecedentes espe­
cíficas suscetíveis de permitir a avaliação da relevância previ sível das infor­
mações requeridas para a administração e execução da legislação  interna dos 
Estados-Membros respeitante aos impostos a que se refere o arti go 2.  o da 
Diretiva 2011/16/UE,  
— Fim fiscal a que se destina o pedido de informações,  
— Período sob investigação,  
— Nome e endereço de qualquer pessoa que se suponha estar na po sse das 
informações solicitadas,  
— Cumprimento do requisito legal estabelecido no artigo 16.  o , n.  o 1, da Diretiva 
2011/16/UE,  
— Cumprimento do requisito legal estabelecido no artigo 17.  o , n.  o 1, da Diretiva 
2011/16/UE,  
— Pedido fundamentado de inquérito administrativo e razões da r ecusa de rea­
lização do inquérito administrativo pedido,  
— Aviso de receção do pedido de informações,  
— Pedido de informações complementares de caráter geral,  
— Razões da incapacidade ou recusa de prestar informações,  
— Razões da incapacidade para responder no prazo relevante e da ta em que a 
autoridade requerida considera estar em condições de responder,  
— Uma descrição pormenorizada do grupo.  ▼M4 
( 1 ) Contudo, apenas os campos efetivamente preenchidos num caso c oncreto devem constar 
do respetivo formulário.
 02015R2378 — PT — 01.01.2023 — 005.001 — 8  
ANEXO II  
Formulário referido no artigo 1.  o , n.  o 3 
O formulário a utilizar para as informações espontâneas e corre spondentes avisos 
de receção ao abrigo dos artigos 9.  o e 10.  o , respetivamente, da Diretiva 
2011/16/UE, deve conter os seguintes campos (  1 ): 
— Base jurídica  
— Número de referência  
— Data  
— Identidade das autoridades emissora e recetora  
— Identidade da pessoa objeto da troca espontânea de informaçõe s 
— Período abrangido pela troca espontânea de informações  
— Cumprimento do requisito legal imposto pelo artigo 16.  o , n.  o 1, da Diretiva 
2011/16/UE  
— Aviso de receção das informações espontâneas.  ▼B 
( 1 ) Contudo, apenas os campos efetivamente preenchidos num caso c oncreto devem constar 
do respetivo formulário.
 02015R2378 — PT — 01.01.2023 — 005.001 — 9  
ANEXO III  
Formulário referido no artigo 1.  o , n.  o 4 
O formulário a utilizar para os pedidos de notificação ao abrig o do artigo 13.  o , 
n. os 1 e 2, da Diretiva 2011/16/UE, e as respetivas respostas ao abr igo do 
artigo 13.  o , n.  o 3, da referida diretiva, deve conter os seguintes campos (  1 ): 
— Base jurídica  
— Número de referência  
— Data  
— Identidade das autoridades requerente e requerida  
— Nome e endereço do destinatário do instrumento ou da decisão  
— Outras informações que possam facilitar a identificação do de stinatário  
— Objeto do instrumento ou da decisão  
— Resposta da autoridade requerida, em conformidade com o artig o 13.  o , n.  o 3, 
da Diretiva 2011/16/UE, incluindo a data da notificação do inst rumento ou da 
decisão ao destinatário.  ▼B 
( 1 ) Contudo, apenas os campos efetivamente preenchidos num caso c oncreto devem constar 
do respetivo formulário.
 02015R2378 — PT — 01.01.2023 — 005.001 — 10  
ANEXO IV  
Formulário referido no artigo 1.  o , n.  o 5 
O formulário para o retorno de informação ao abrigo do artigo 1 4. o , n.  o 1, da 
Diretiva 2011/16/UE, deve conter os seguintes campos (  1 ): 
— Número de referência  
— Data  
— Identidade da autoridade competente responsável pelo retorno de informação  
— Retorno de caráter geral sobre as informações prestadas  
— Resultados diretamente relacionados com as informações presta das. ▼B 
( 1 ) Contudo, apenas os campos efetivamente preenchidos num caso c oncreto devem constar 
do respetivo formulário.
 02015R2378 — PT — 01.01.2023 — 005.001 — 11  
ANEXO V  
Formato informatizado referido no artigo 2.  o , n.  o 1 
Os formatos eletrónicos para a troca automática de informações obrigatória pre­
vista no artigo 8.  o , n.  o 1, da Diretiva 2011/16/UE são conformes à estrutura em 
árvore que se segue e contêm as seguintes séries de elementos (  1 ): 
a) No que respeita à mensagem geral:
  
▼M4 
b) No que respeita ao texto para comunicar informações sobre re ndimentos do 
trabalho, os honorários de administradores e  royalties : 
▼B
 ▼B 
( 1 ) Contudo, apenas terão de constar do formato eletrónico utiliz ado num determinado caso 
as classes de elementos efetivamente disponíveis e aplicáveis n o caso em questão.
 02015R2378 — PT — 01.01.2023 — 005.001 — 12  
c) No que respeita ao texto para comunicar informações sobre pe nsões:
  
d) No que respeita ao texto para comunicar informações sobre pr odutos de 
seguro de vida:
  ▼B
 02015R2378 — PT — 01.01.2023 — 005.001 — 13  
e) No que respeita ao texto para comunicar informações sobre a propriedade e o 
rendimento de bens imóveis:
  
f) No que respeita ao texto, caso não existam informações a com unicar em 
relação a uma categoria específica:
  
g) No que diz respeito ao texto para o aviso de receção de info rmações sobre 
uma categoria específica:
  ▼B
 02015R2378 — PT — 01.01.2023 — 005.001 — 14  
ANEXO VI  
Formato eletrónico referido no artigo 2.  o , n.  o 2 
O formato eletrónico para a troca automática de informações obr igatória prevista 
no artigo 8.  o , n.  o 3-A, da Diretiva 2011/16/UE é conforme à estrutura em árvore 
que se segue e contém os seguintes elementos e atributos (  1 ): 
a) No que respeita à mensagem geral:
  ▼B 
( 1 ) Contudo, apenas os elementos e atributos efetivamente aplicáv eis a um determinado caso 
após a execução das regras em matéria de comunicação e de dilig ência devida previstas 
nos anexos I e II da Diretiva 2011/16/UE terão de constar do fo rmato eletrónico utilizado 
nesse caso.
 02015R2378 — PT — 01.01.2023 — 005.001 — 15
  
▼B
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▼B
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▼B
 02015R2378 — PT — 01.01.2023 — 005.001 — 18
  
▼B
 02015R2378 — PT — 01.01.2023 — 005.001 — 19
  
▼B
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▼B
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▼B
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▼B
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▼B
 02015R2378 — PT — 01.01.2023 — 005.001 — 24
  
▼B
 02015R2378 — PT — 01.01.2023 — 005.001 — 25  
b) No que diz respeito aos tipos comuns ao FATCA e ao CRS utili zados na 
mensagem prevista na alínea a) anterior:
  ▼B
 02015R2378 — PT — 01.01.2023 — 005.001 — 26
  
▼B
 02015R2378 — PT — 01.01.2023 — 005.001 — 27
  
▼B
 02015R2378 — PT — 01.01.2023 — 005.001 — 28
  
c) No que diz respeito aos tipos comuns OCDE utilizados na mens agem prevista 
na alínea a) anterior:
  ▼B
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▼B
 02015R2378 — PT — 01.01.2023 — 005.001 — 30
  
▼B
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ANEXO VII  
Formulário referido no artigo 2.  o -A 
O formulário para a troca automática de informações obrigatória  em matéria de 
decisões fiscais prévias transfronteiriças e de acordos prévios  sobre preços de 
transferência nos termos do artigo 8.  o -A da Diretiva 2011/16/UE contém, para 
além dos elementos enumerados no artigo 8.  o -A, n.  o 6, desta diretiva, o seguinte 
campo:  
a) a referência da decisão fiscal.  ▼M1
 02015R2378 — PT — 01.01.2023 — 005.001 — 32  
ANEXO VIII  
Formulário referido no artigo 2.  o -C 
O formulário para a comunicação em conformidade com o artigo 23 . o , n.  o 3, da 
Diretiva 2011/16/UE, abrange as seguintes informações:  
— Identificação do Estado-Membro que responde ao questionário,  
— Disponibilidade das informações no Estado-Membro,  
— Monitorização do envio dos retornos de informações anuais bil aterais, nos 
termos do artigo 14.  o , n.  o 2, 
— Eficácia da troca automática de informações,  
— Tratamento das informações recebidas e principais questões té cnicas (TI) 
encontradas,  
— Qualidade das informações recebidas, incluindo a identificaçã o dos bene­
ficiários/partes; questões relacionadas com o conteúdo das info rmações 
recebidas e sugestões conexas,  
— Utilização e eficácia da conformidade, incluindo, em princípi o, a utilidade 
das informações; utilização efetiva e futura das informações; u tilização 
das informações por domínio fiscal; cooperação administrativa i ncenti­
vada pela utilização das informações recebidas,  
— Resultados práticos alcançados, incluindo o resultado global (abrangendo 
os projetos especiais); resultados específicos dos projetos esp eciais; custos 
administrativos e outros relevantes para o desenvolvimento e a execução 
do intercâmbio automático de informações (AEOI); custos adminis trativos 
das operações AEOI recorrentes; outros custos relevantes das op erações 
de cumprimento das obrigações fiscais; experiências positivas e  negativas; 
aspetos principais geradores de litígios e processos judiciais,  
— Taxa de êxito no que diz respeito à obrigação de comunicar os  relatórios 
por país aos Estados-Membros em causa (número de relatórios por  país 
recebidos das autoridades fiscais de outros Estados-Membros/núm ero de 
relatórios por país que deveriam ser recebidos das autoridades fiscais de 
outros Estados-Membros),  
— Taxa de cumprimento das Entidades reportantes quanto à obriga ção de 
apresentar os relatórios por país (número de relatórios por paí s recebidos/ 
/número de relatórios por país que deveriam ser comunicados),  
— Lista de todas as jurisdições onde as Entidades-mãe finais da s Entidades 
reportantes estabelecidas na União são residentes, mas para as quais não 
tenham sido apresentados ou trocados relatórios completos por p aís. ▼M2
 02015R2378 — PT — 01.01.2023 — 005.001 — 33  
Anexo IX  
Lista referida no artigo 2.  o -D 
Os dados estatísticos necessários para todas as formas de coope ração adminis­
trativa, além da troca automática de informações obrigatória, n os termos do 
artigo 23.  o , n.  o 4, da Diretiva 2011/16/UE abrangem as seguintes informações:  
— Identificação do Estado-Membro,  
— Ano,  
— Parte A: Estatísticas por Estado-Membro em matéria de troca d e informações  
— sobre troca de informações a pedido (artigos 5.  o , 6.  o e 7.  o da Diretiva 
2011/16/UE)  
— Número de pedidos enviados,  
— Número de respostas recebidas,  
— Número de respostas completas recebidas no prazo legal,  
— Número de respostas com informações (parciais ou totais) rece bidas 
no prazo de dois meses,  
— Número de pedidos recebidos,  
— Número de respostas enviadas,  
— Número de recusas com fundamento no artigo 17.  o da Diretiva 
2011/16/UE,  
— sobre troca de informações a pedido de grupos (artigo 5.  o -A da Diretiva 
2011/16/UE)  
— Número de pedidos de grupos enviados,  
— Número de respostas de grupos recebidas,  
— Número de respostas de grupos completas recebidas no prazo le gal, 
— Número de respostas de grupos com informações (parciais ou to tais) 
recebidas no prazo de dois meses,  
— Número de pedidos de grupos recebidos,  
— Número de respostas de grupos enviadas,  
— Número de recusas de grupos com fundamento no artigo 17.  o da 
Diretiva 2011/16/UE,  
— sobre troca espontânea de informações (artigos 9.  o e 10.  o da Diretiva 
2011/16/UE)  
— Número de trocas espontâneas enviadas,  
— Número de trocas espontâneas recebidas,  ▼M4
 02015R2378 — PT — 01.01.2023 — 005.001 — 34  
— Parte B: Estatísticas sobre outras formas de cooperação admin istrativa  
— sobre a presença nos serviços administrativos e a participaçã o em inqué­
ritos administrativos (artigo 11.  o da Diretiva 2011/16/UE)  
— Número de presenças recebidas nos serviços administrativos e parti­
cipação em inquéritos administrativos no Estado-Membro,  
— Número de presenças efetuadas nos serviços administrativos e parti­
cipação em inquéritos administrativos no exterior,  
— sobre controlos simultâneos (artigo 12.  o da Diretiva 2011/16/UE)  
— Número de controlos simultâneos que o Estado-Membro tenha 
iniciado,  
— Número de controlos simultâneos em que o Estado-Membro tenha 
participado,  
— sobre pedidos de notificação (artigo 13.  o da Diretiva 2011/16/UE)  
— Número de pedidos de notificação enviados,  
— Número de pedidos de notificação recebidos,  
— sobre retorno de informação (artigo 14.  o da Diretiva 2011/16/UE)  
— Número de pedidos de retornos de informação enviados,  
— Número de retornos de informação recebidos,  
— Número de pedidos de retornos de informação recebidos,  
— Número de retornos de informação enviados,  
— Parte C: Estatísticas sobre as estimativas de receitas adicio nais ou aumento do 
imposto liquidado devido à cooperação administrativa. As inform ações no 
âmbito desta parte são facultativas.  
— Devido à troca de informações a pedido,  
— Devido à troca espontânea de informações,  
— Em resultado do controlo simultâneo,  
— Número global e número de casos.  ▼M4
 02015R2378 — PT — 01.01.2023 — 005.001 — 35  
Anexo X  
Lista referida no artigo 2.  o -D 
Os dados estatísticos necessários para a troca automática de in formações obriga­
tória prevista no artigo 23.  o , n. o 4, da Diretiva 2011/16/UE sobre as categorias de 
rendimento e de património referidas no artigo 8.  o , n.  o 1, da diretiva abrangem as 
seguintes informações:  
— Para todas as categorias de rendimento e de património referi das no artigo 8.  o , 
n. o 1, da Diretiva 2011/16/UE: estatísticas sobre a mensagem e o 
contribuinte,  
— No caso de rendimentos do trabalho e de honorários de adminis tradores: 
estatísticas sobre a mensagem e o beneficiário, a mensagem e o pagador, o 
beneficiário e o vínculo, o pagador e o vínculo, o beneficiário  e os 
rendimentos,  
— No caso de pensões: estatísticas sobre a mensagem e o benefic iário, a men­
sagem e o pagador, o beneficiário, o pagador, o regime, o rendi mento,  
— No caso de produtos de seguro de vida: estatísticas sobre a m ensagem e a 
apólice, conjunto das apólices, o evento,  
— No caso de propriedade e rendimentos de bens imóveis: estatís ticas sobre a 
mensagem e as partes, conjunto das partes, quantidade e valor d os bens, 
quantidade e valor das transações, quantidade e valor no caso d e emprésti­
mos, quantidade e valor dos rendimentos associados aos direitos , 
— No caso de rendimentos de  royalties : estatísticas sobre a mensagem e o 
beneficiário, a mensagem e o pagador, o beneficiário e o rendim ento,  
— No caso de mensagens relativas ao estatuto: estatísticas sobr e mensagens 
relativas ao estatuto, erros nestas mensagens,  
— No caso de mensagens não contendo nenhum dado: estatísticas s obre as 
mensagens que não contêm nenhum dado.  ▼M4
 02015R2378 — PT — 01.01.2023 — 005.001 — 36  
ANEXO XI  
Lista referida no artigo 2.  o -D 
Os dados estatísticos necessários para a troca automática de in formações obriga­
tória prevista no artigo 8.  o , n.  o 3-A, da Diretiva 2011/16/UE, nos termos do 
artigo 23.  o , n.  o 4, da referida diretiva abrangem as seguintes informações:  
— Por mensagem, estatísticas sobre o país de origem e o país de  destino, 
número total de registos, montantes totais dos pagamentos,  
— Por país de origem, estatísticas sobre o número total de inst ituições financei­
ras declarantes, montantes totais dos pagamentos,  
— Por conta única, estatísticas sobre o número de titulares da conta, a categoria 
de pagamento, o montante por categoria de pagamento,  
— Por conta, estatísticas sobre o tipo de titular da conta, núm ero de identificação 
fiscal do titular da conta ou equivalente funcional do titular da conta, país de 
residência do titular de conta, pessoa singular titular da cont a, conta encer­
rada, conta inativa,  
— Por titular de conta, estatísticas sobre o tipo de pessoa que  detém o controlo, 
número de identificação fiscal ou equivalente funcional da pess oa que detém 
o controlo, país de residência da pessoa que detém o controlo, pessoa sin­
gular que detém o controlo.  ▼M2
 02015R2378 — PT — 01.01.2023 — 005.001 — 37  
ANEXO XII  
Lista referida no artigo 2.  o -D 
Os dados estatísticos necessários para a troca automática de in formações obriga­
tória prevista no artigo 8.  o -AA da Diretiva 2011/16/UE, nos termos do artigo 23.  o , 
n. o 4, da referida diretiva abrangem as seguintes informações:  
— Número de relatórios por país recebidos das Entidades reporta ntes, 
— Número de relatórios por país que deveriam ser comunicados po r Entidades 
reportantes, mas não recebidos ou apenas fornecidos parcialment e, discrimi­
nação por jurisdições das Entidades-mãe finais,  
— Número de relatórios por país recebidos de outros Estados-Mem bros da 
União,  
— Número de relatórios por país que deveriam ser comunicados, m as não re­
cebidos de outros Estados-Membros da União,  
— Número de relatórios por país enviados a outros Estados-Membr os. ▼M2
 02015R2378 — PT — 01.01.2023 — 005.001 — 38  
ANEXO XIII  
Formulário a que se refere o artigo 2.  o -E 
O formulário para a troca automática de informações obrigatória  sobre mecanis­
mos transfronteiriços a comunicar nos termos do artigo 8.  o -AB da Diretiva 
2011/16/UE contém, para além dos elementos enumerados no artigo  8 . o -AB, 
n. o 14, dessa diretiva, o seguinte campo:  
a) Número de referência do(s) mecanismo(s) transfronteiriço(s) a comunicar.  ▼M3
 02015R2378 — PT — 01.01.2023 — 005.001 — 39  
Anexo XIV  
Formato eletrónico referido no artigo 2.  o , n.  o 3 
O formato eletrónico para a troca automática de informações obr igatória prevista 
no artigo 8.  o -AC, n.  o 2, da Diretiva 2011/16/UE é conforme à estrutura em 
árvore que se segue e contém os seguintes elementos e atributos  ( 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 ) Contudo, apenas os elementos e atributos efetivamente aplicáv eis a um determinado caso 
após a execução das regras em matéria diligência devida e comun icação previstas no 
anexo V, secções II e III, da Diretiva 2011/16/UE do Conselho, com a redação que lhe 
foi dada pela Diretiva (UE) 2021/514 do Conselho, devem constar  do formato eletrónico 
utilizado nesse caso.
 02015R2378 — PT — 01.01.2023 — 005.001 — 40  
</xsd:annotation>  
</xsd:enumeration>  
</xsd:restriction>  
</xsd:simpleType>  
<!– MessageTypeIndic - 4 –>  
<xsd:simpleType 
name="DPIMessageTypeIndic_EnumType">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">The MessageTypeIndic 
defines the type of message sent.</xsd:documentation>  
</xsd:annotation>  
<xsd:restriction base="xsd:string">  
<xsd:enumeration value="DPI401">  
<xsd:annotation>  
<xsd:documentation>The message contains new 
(including additional) information.</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI402">  
<xsd:annotation>  
<xsd:documentation>The message contains corrections 
for previously sent information.</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI403">  
<xsd:annotation>  
<xsd:documentation>The message advises that 
there is no data to report.</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
</xsd:restriction>  ▼M4
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</xsd:simpleType>  
<!– –>  
<xsd:simpleType name="INType_EnumType">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">The INType defines the 
type of identification number being sent.</xsd:documentation>  
</xsd:annotation>  
<xsd:restriction base="xsd:string">  
<xsd:enumeration value="LEI">  
<xsd:annotation>  
<xsd:documentation>Legal Entity Identifier</xsd: 
documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="EIN">  
<xsd:annotation>  
<xsd:documentation>Entity Identification 
Number</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="IIN">  
<xsd:annotation>  
<xsd:documentation>Individual Identification Number</xsd: 
documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="BRN">  
<xsd:annotation>  
<xsd:documentation>Business Registration Number</xsd: 
documentation>  
</xsd:annotation>  ▼M4
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</xsd:enumeration>  
<xsd:enumeration value="Other">  
<xsd:annotation>  
<xsd:documentation>Other</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
</xsd:restriction>  
</xsd:simpleType>  
<!– –>  
<!–DPI Property Type –>  
<xsd:simpleType 
name="DPIPropertyType_EnumType">  
<xsd:annotation>  
<xsd:documentation 
xml:lang="en">Main business activities  
</xsd:documentation>  
</xsd:annotation>  
<xsd:restriction base="xsd:string">  
<xsd:enumeration value="DPI901">  
<xsd:annotation>  
<xsd:documentation>Office</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI902">  
<xsd:annotation>  
<xsd:documentation>Hotel 
room</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI903">  ▼M4
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<xsd:annotation>  
<xsd:documentation>Bed and Breakfast room</ 
xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI904">  
<xsd:annotation>  
<xsd:documentation>House</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI905">  
<xsd:annotation>  
<xsd:documentation>Apartment</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI906">  
<xsd:annotation>  
<xsd:documentation>Mobile 
Home</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI907">  
<xsd:annotation>  
<xsd:documentation>Campground</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI908">  
<xsd:annotation>  ▼M4
 02015R2378 — PT — 01.01.2023 — 005.001 — 44  
<xsd:documentation>Boat</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI909">  
<xsd:annotation>  
<xsd:documentation>Parking 
Space</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI910">  
<xsd:annotation>  
<xsd:documentation>Other</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
</xsd:restriction>  
</xsd:simpleType>  
<!– –>  
<!–DPI Nexus Type –>  
<xsd:simpleType name="Nexus_EnumType">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">The reason for which the 
information will be filled to the competent authority of the EU Member State.  
</xsd:documentation>  
</xsd:annotation>  
<xsd:restriction base="xsd:string">  
<xsd:enumeration value="RPONEX1">  
<xsd:annotation>  
<xsd:documentation>The Reporting Platform 
Operator is resident for tax purposes in the EU Member State.</xsd:documentation>  ▼M4
 02015R2378 — PT — 01.01.2023 — 005.001 — 45  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="RPONEX2">  
<xsd:annotation>  
<xsd:documentation>The Reporting Platform 
Operator does not have a residence for tax purposes but it is incorporated under the laws of the EU Member 
State.</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="RPONEX3">  
<xsd:annotation>  
<xsd:documentation>The Reporting Platform 
Operator does not have a residence for tax purposes but it has  its place of management (inclu ding effective management) in 
the EU Member State.</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="RPONEX4">  
<xsd:annotation>  
<xsd:documentation>The Reporting Platform 
Operator does not have a residence for tax purposes but it has a permanent establishment in the EU Member State and it is 
not a Qualified Non-Union Platform Operator.</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="RPONEX5">  
<xsd:annotation>  
<xsd:documentation>The Reporting Platform 
Operator is neither resident for tax purposes, nor incorporat ed or managed in the EU Member State, nor has a permanent 
establishment in the EU Member State but it facilitates the carrying out of a Relevant Activity by Reportable Sellers or a 
Relevant Activity involving the rental of immovable property located in the EU Member State and it is not a Qualified 
Non-Union Platform Operator.</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
</xsd:restriction>  ▼M4
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</xsd:simpleType>  
<!– –>  
<!– –>  
<!–++++++++++++++++++ Reusable Complex 
types +++++++++++++++++++++++++++++++++++++ –>  
<!– –>  
<!–The Name of a Party, given in fixed Form–>  
<xsd:complexType name="NamePerson_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">The user must spread 
the data about the name of a party over up to six elements. The container element for this will be 'NameFix'. 
</xsd:documentation>  
</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="PrecedingTitle" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">His 
Excellency,Estate of the Late ...</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Title" type="stf: 
StringMin1Max200_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">Greeting 
title. Example: Mr, Dr, Ms, Herr, etc. Can have multiple titles.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="FirstName">  
<xsd:annotation>  
<xsd:documentation xml:lang= 
"en">FirstName of the person</xsd:documentation>  ▼M4
 02015R2378 — PT — 01.01.2023 — 005.001 — 47  
</xsd:annotation>  
<xsd:complexType>  
<xsd:simpleContent>  
<xsd:extension base="stf: 
StringMin1Max200_Type">  
<xsd:attribute name="xnlNameType" type="stf: 
StringMin1Max200_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">Defines the name type of 
FirstName. Example: Given Name, Forename, First Name, Father's Name, etc. In some countries, FirstName could 
be a Family Name or a Surname. Use this attribute to define the type for this name.  
</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
</xsd:extension>  
</xsd:simpleContent>  
</xsd:complexType>  
</xsd:element>  
<xsd:element name="MiddleName" minOccurs="0" 
maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">Middle 
name (essential part of the name for many nationalities). Example: Sakthi in "Nivetha Sakthi Shantha". Can have multiple 
middle names.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexType>  
<xsd:simpleContent>  
<xsd:extension base="stf: 
StringMin1Max200_Type">  
<xsd:attribute name="xnlNameType" type="stf: 
StringMin1Max200_Type">  
<xsd:annotation>  ▼M4
 02015R2378 — PT — 01.01.2023 — 005.001 — 48  
<xsd:documentation xml:lang="en">Defines the name type of 
Middle Name. Example: First name, middle name, maiden name, father's name, given name, etc.  
</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
</xsd:extension>  
</xsd:simpleContent>  
</xsd:complexType>  
</xsd:element>  
<xsd:element name="NamePrefix" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">de, van, 
van de, von, etc. Example: Derick de Clarke</xsd:documentation>  
</xsd:annotation>  
<xsd:complexType>  
<xsd:simpleContent>  
<xsd:extension base="stf: 
StringMin1Max200_Type">  
<xsd:attribute name="xnlNameType" type="stf: 
StringMin1Max200_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">Defines the type of name as ­
sociated with the NamePrefix. For example the type of name is LastName and this prefix is the prefix for this last name.  
</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
</xsd:extension>  
</xsd:simpleContent>  
</xsd:complexType>  ▼M4
 02015R2378 — PT — 01.01.2023 — 005.001 — 49  
</xsd:element>  
<xsd:element name="LastName">  
<xsd:annotation>  
<xsd:documentation xml:lang= 
"en">Represents the position of the name in a name string. Can be Given Name, Forename, Christian Name, 
Surname, Family Name, etc. Use the attribute "NameType" to define what type this name is.  
In case of a company, this field can be used for the company name.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexType>  
<xsd:simpleContent>  
<xsd:extension base="stf: 
StringMin1Max200_Type">  
<xsd:attribute name="xnlNameType" type="stf: 
StringMin1Max200_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">Defines the name type of 
LastName. Example: Father's name, Family name, Surname, Mother's Name, etc. In some countries, LastName 
could be the given name or first name.  
</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
</xsd:extension>  
</xsd:simpleContent>  
</xsd:complexType>  
</xsd:element>  
<xsd:element name="GenerationIdentifier" type="stf: 
StringMin1Max200_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">Jnr, Thr 
Third, III</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  ▼M4
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<xsd:element name="Suffix" type="stf: 
StringMin1Max200_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">Could 
be compressed initials - PhD, VC, QC</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="GeneralSuffix" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">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 at ­
tribute 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 bi ­
rth.</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 or ­
ganisation</xsd:documentation>  
</xsd:annotation>  
<xsd:simpleContent>  
<xsd:extension base="stf:StringMin1Max200_Type"/>  
</xsd:simpleContent>  
</xsd:complexType>  
<!– –>  
<!–Organisation name (Reportable Seller)–>  
<xsd:complexType name="NameReportableSeller_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">Name of Sel ­
ler</xsd:documentation>  
</xsd:annotation>  
<xsd:simpleContent>  
<xsd:extension 
base="stf:StringMin1Max200_Type"/>  
</xsd:simpleContent>  
</xsd:complexType>  
<!– –>  
<!–TIN –>  
<xsd:complexType name="TIN_Type">  
<xsd:annotation>  ▼M4
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<xsd:documentation xml:lang="en">This is the 
identification number/identification code for the party in question. As the identifier may be not strictly numeric, 
it is just defined as a string of characters. Attribute 'issuedBy' is required to designate the issuer of the identifier. 
</xsd:documentation>  
</xsd:annotation>  
<xsd:simpleContent>  
<xsd:extension base="stf:StringMin0Max200_Type">  
<xsd:attribute name="issuedBy" type="iso: 
CountryCode_Type" use="optional">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">Country code of 
issuing country, indicating country of Residence (to taxes and other).  
It should always be provi ­
ded, unless the TIN element is flagged as “unknown”.</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
<xsd:attribute name="unknown" type="xsd:boolean" 
use="optional">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">This attribute 
must be provided if the TIN is not available or inexistent. Any value provided for a TIN flagged as unknown 
will be discarded.</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
</xsd:extension>  
</xsd:simpleContent>  
</xsd:complexType>  
<!– –>  
<!–Message specification: Data identifying and describing 
the message as a whole–>  
<xsd:complexType name="MessageSpec_Type">  
<xsd:annotation>  ▼M4
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<xsd:documentation xml:lang="en">Information 
in the message header identifies the Tax Administration that is sending the message. It specifies when the message 
was created, what period (normally a year) the report is for, and the nature of the report (original, corrected, 
supplemental, etc).</xsd:documentation>  
</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="SendingEntityIN" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>Although not used for exchanges 
between Competent Authorities under the DPI MCAA and [EU DIR2021/514], for domestic reporting, this data 
element can be used in case the schema is mandated for domestic reporting by Reporting Platform Operators to 
their tax administration. In such instances, it identifies the Reporting Platform Operator sending the message 
through a domestically-defined identification number.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="TransmittingCountry" type="iso: 
CountryCode_Type">  
<xsd:annotation>  
<xsd:documentation>This data 
element identifies the jurisdiction of the Competent Authority transmitting the DPI message.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="ReceivingCountry" type="iso: 
CountryCode_Type">  
<xsd:annotation>  
<xsd:documentation>This data 
element identifies the jurisdiction of the Competent Authority receiving the DPI message.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="MessageType" type="dpi: 
MessageType_EnumType">  
<xsd:annotation>  ▼M4
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<xsd:documentation>This data 
element specifies the type of message being sent. The only allowable entry for messages exchanged under the 
OECD Model Rules and [EU Specific] [EU DIR2021/514] in this field is “DPI”.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Warning" type="stf: 
StringMin1Max4000_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation xml:lang= 
"en">Free text expressing the restrictions for use of the information this message contains and the legal framework 
under which it is given.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Contact" type="stf: 
StringMin1Max4000_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation xml:lang= 
"en">All necessary contact information about persons responsible for and involved in the processing of the 
data transmitted in this message, both legally and technically. Free text as this is not intended for automatic 
processing.  
In international exchanges, this 
data element contains the contact details of the sending competent authority.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="MessageRefId" type="stf: 
StringMin1Max170_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang= 
"en">Sender's unique identifier for this message.  
The Message RefID must start 
with the country code of the sending jurisdiction, then the year of the reportable period, then the receiving country 
code before a unique identifier.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  ▼M4
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<xsd:element name="MessageTypeIndic" type="dpi: 
DPIMessageTypeIndic_EnumType">  
<xsd:annotation>  
<xsd:documentation>This data 
element specifies the type of information that is sent, i.e. whether it is new information or whether the message 
seeks to correct or delete previously sent information.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element 
name="ReportingPeriod" type="xsd:date">  
<xsd:annotation>  
<xsd:documentation xml:lang= 
"en">The reporting year for which information is transmitted in documents of the current message. This is in 
yyyy-MM-DD format, on the basis of the calendar year in which the relevant Reportable Period under the OECD 
Model Rules or [EU Specific] [EU DIR2021/514] ended.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Timestamp" type="xsd:date ­
Time">  
<xsd:annotation>  
<xsd:documentation>This data 
element identifies the date and time when the message was compiled. It is anticipated that this element will be 
automatically populated by the host system. The format for use is yyyy-MM-DD’T’hh:mm:ss.nnn. Fractions of 
seconds may be used (in such a case the milli-seconds will be provided on 3 digits, see “.nnn” in the format 
above). </xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Organisation Identification Number –>  
<xsd:complexType name="OrganisationIN_Type">  
<xsd:annotation>  ▼M4
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<xsd:documentation xml:lang="en">This is the 
identification number/identification code for the Entity in question. As the identifier may be not strictly numeric, 
it is just defined as a string of characters. Attribute 'issuedBy' is required to designate the issuer of the identifier. 
Attribute 'INType' defines the type of identification number. </xsd:documentation>  
</xsd:annotation>  
<xsd:simpleContent>  
<xsd:extension base="stf:StringMin1Max200_Type">  
<xsd:attribute name="issuedBy" type="iso: 
CountryCode_Type" use="optional">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">Country code of issuing 
country, indicating country of Residence (to taxes and other)</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
<xsd:attribute name="INType" type="dpi: 
INType_EnumType" use="required">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">This attribute defi ­
nes the type of identification number being sent among the following:  
— [EU Specific]: IIN for 
the reporting of an individual identification number;  
— LEI for the reporting of 
a legal entity identifier;  
— EIN for the reporting of 
an entity identification number;  
— BRN for the reporting 
of a business registration number; or  
— Other.  
</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
</xsd:extension>  
</xsd:simpleContent>  
</xsd:complexType>  ▼M4
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<!– –>  
<!–Collection of all Data describing an organisationy 
as party–>  
<xsd:complexType name="OrganisationParty_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">  
This container brings together all data about an 
organisation as a party. Name and address are required components and each can be present more than once to 
enable as complete a description as possible. Whenever possible one or more identifiers (TIN etc) should be added 
as well as a residence country code. Additional data that describes and identifies the party can be given . The code 
for the legal type according to the OECD codelist must be added. The structures of all of the subelements are 
defined elsewhere in this schema.</xsd:documentation>  
</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="ResCountryCode" 
minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>This repeata ­
ble data element describes the residence country code(s) of the entity.  
In case of an Entity Seller this should always be present and should correspond to the jurisdiction of residence 
identified on the basis of the due diligence requirements of the OECD Model Rules or [EU Specific] [EU 
DIR2021/514]. Specifically, under the OECD Model Rules, the residence country code of an Entity Seller should 
correspond to the jurisdiction in which its registered office is located.  
In case of a Reporting Platform Operator, the residence country code should correspond to the jurisdiction where 
the Reporting Platform Operator is resident for tax purposes or, where it does not have a residence for tax 
purposes, either the jurisdiction it is incorporated under or the jurisdiction that it has its place of management 
(including effective management) in, [EU Specific] or the Member State where it has a permanent establishment in.  
[EU Specific]: Reporting Platform Operator: This element is optional.</xsd:documentation>  
</xsd:annotation>  
<xsd:simpleType>  
<xsd:restriction base="iso: 
CountryCode_Type"/>  
</xsd:simpleType>  
</xsd:element>  ▼M4
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<xsd:element name="TIN" type="dpi:TIN_Type" 
maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>This repea ­
table data element provides the tax identification number (TIN) used by the tax administration of the jurisdiction 
of residence of the entity. In case the entity does not have a TIN, or the TIN is not known to the sending Competent 
Authority, the value “NOTIN” should be entered [OECD Specific] and the Unknown attribute (see below) must be 
set to “true”. Furthermore, in case more than one TIN are provided, any provided element cannot be flagged as 
“unknown”.  
[EU Specific]: This element must 
be present for both Reporting Platform Operator and Entity Seller.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="IN" type="dpi: 
OrganisationIN_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation xml:lang= 
"en">This data element can be provided (and repeated) if there are other INs available, such as a company 
registration number or an Entity Identification Number (EIN).  
[EU Specific]:  
— Reporting Platform Operator: 
Where relevant, the individual identification number (IIN) shall be provided  
— Entity Seller: The business re ­
gistration 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 Re ­
portable 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 Re ­
porting 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 Ope ­
rator 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 in ­
formation about the Reporting Platform Operator by considering the DocSpec element used to identify the par ­
ticular report within the DPI message being transmitted.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexContent>  
<xsd:extension base="dpi:OrganisationParty_Type">  
<xsd:sequence>  
<xsd:element name="DocSpec" type="stf: 
DocSpec_Type">  
<xsd:annotation>  
<xsd:documentation>DocSpec identifies the particular report 
within the DPI message being transmitted. It permits the identification of reports requiring correc ­
tion.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:extension>  
</xsd:complexContent>  
</xsd:complexType>  
<!– –>  
<!–Correctable Reportable Seller–>  
<xsd:complexType name="CorrectableReportableSeller_Type">  
<xsd:annotation>  
<xsd:documentation>This correctable extends the in ­
formation about the Reportable Seller by considering the DocSpec element used to identify the particular report 
within the DPI message being transmitted.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexContent>  
<xsd:extension base="dpi:ReportableSeller_Type">  
<xsd:sequence>  ▼M4
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<xsd:element name="DocSpec" type="stf: 
DocSpec_Type">  
<xsd:annotation>  
<xsd:documentation>DocSpec identifies the particular report 
within the DPI message being transmitted. It permits the identification of reports requiring correc ­
tion.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:extension>  
</xsd:complexContent>  
</xsd:complexType>  
<!– –>  
<!–Additional Info –>  
<xsd:complexType name="CorrectableAdditionalInfo_Type">  
<xsd:sequence>  
<xsd:element name="DocSpec" type="stf:DocSpec_Type"/>  
<xsd:element name="OtherInfo" type="stf:String ­
Min1Max4000WithLang_Type" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>Please include any further brief informa ­
tion or explanation you consider necessary or that would facilitate the understanding of the compulsory informa ­
tion provided in the country-by-country report. </xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="ResCountryCode" type="iso: 
CountryCode_Type" minOccurs="0" maxOccurs="unbounded"/>  
<!– <xsd:element name="SummaryRef" type="dpi: 
DPISummaryListElementsType_EnumType" minOccurs="0" maxOccurs="unbounded"/> –>  
</xsd:sequence>  ▼M4
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</xsd:complexType>  
<!– –>  
<!–Duplicate of Account Holder Type (from CRS)–>  
<xsd:complexType name="AccountHolder_Type">  
<xsd:sequence>  
<xsd:choice>  
<xsd:element name="Individual" type="dpi: 
NameReportableSeller_Type"/>  
<xsd:sequence>  
<xsd:element name="Organisation" type="dpi: 
OrganisationParty_Type"/>  
<xsd:element name="AcctHolderType"/>  
</xsd:sequence>  
</xsd:choice>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Financial Identifer for Identity–>  
<xsd:complexType name="FinancialIdentifier_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">The Financial 
Identifier is an optional (mandatory) element that reflects the Financial Account Identifier which, under the 
OECD Model Rules or [EU Specific] [EU DIR2021/514], is the unique identifying number or reference available 
to the Reporting Platform Operator of the bank account or other payment account to which the Consideration is 
paid or credited. Under subparagraphs B(2)(c) and B(3)(c) of Section III of the OECD Model Rules or [EU 
Specific] subparagraphs B(2)(b) and B(3)(b) of Section III of [EU DIR2021/514], the Financial Identifier must be 
reported and exchanged provided that it is available to the Reporting Platform Operator and that the jurisdiction 
of the Reportable Seller’s residence has indicated that it wishes to receive such Financial Identifiers for taxpayer 
matching purposes.</xsd:documentation>  
</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="Identifier" type="dpi:Identifier_Type">  ▼M4
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<xsd:annotation>  
<xsd:documentation xml:lang="en">Entity 
Identification Number, which contains the Financial Account Identifier pertaining to the Reportable Seller should 
be reflected. Financial Account Identifiers can include the IBAN number, sort code and account number and any 
other payment account identifier that the Reporting Platform Operator used for transferring the 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 Considera ­
tion.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Fees" type="dpi:FeesType">  
<xsd:annotation>  
<xsd:documentation>The Fees element is 
further split into four elements, representing the quarters in respect of which reporting takes place. 
</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Taxes" type="dpi:TaxesType">  
<xsd:annotation>  
<xsd:documentation>The Taxes element is 
further split into four elements, representing the quarters in respect of which reporting takes place. 
</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Number of Activities (Complex)–>  
<xsd:complexType name="NumberOfActivities_Type">  
<xsd:annotation>  ▼M4
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<xsd:documentation>The Number of Services element is 
further split into four elements, representing the quarters in respect of which reporting takes place. 
</xsd:documentation>  
</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="NumbQ1" type="xsd:integer"/>  
<xsd:element name="NumbQ2" type="xsd:integer"/>  
<xsd:element name="NumbQ3" type="xsd:integer"/>  
<xsd:element name="NumbQ4" type="xsd:integer"/>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Taxes Type (Complex)–>  
<xsd:complexType name="TaxesType">  
<xsd:annotation>  
<xsd:documentation>The Taxes element is further split 
into four elements, representing the quarters in respect of which reporting takes place.  
Each quarter element is further comprised of the Mo ­
nAmnt_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 spe ­
cified 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 ele ­
ment 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 Go ­
vernment 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 com ­
prised 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 En ­
tity Seller and follows the OrganisationParty_Type.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="FinancialIdentifier" 
type="dpi:FinancialIdentifier_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>The Financial Identifier is an optional 
(mandatory) element that reflects the Financial Account Identifier which, under the OECD Model Rules or [EU 
Specific] [EU DIR2021/514], is the unique identifying number or reference available to the Reporting Platform 
Operator of the bank account or other payment account to which the Consideration is paid or credited. Under 
subparagraphs B(2)(c) and B(3)(c) of Section III of the OECD Model Rules or [EU Specific] subparagraphs 
B(2)(b) and B(3)(b) of Section III of [EU DIR2021/514], the Financial Identifier must be reported and exchanged 
provided that it is available to the Reporting Platform Operator and that the jurisdiction of the Reportable Seller’s 
residence has indicated that it wishes to receive such Financial Identifiers for taxpayer matching purpo ­
ses.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="PermanentEstablishments" 
type="dpi:PermanentEstablishments_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>[EU Specific] This data element provides 
information on any permanent establishment through which Relevant Activities are carried out by the Entity Seller 
in the Union, indicating each respective EU Member State where such a permanent establishment is loca ­
ted.</xsd:documentation>  ▼M4
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</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
</xsd:element>  
<xsd:element name="GVS" type="dpi:GVSType">  
<xsd:annotation>  
<xsd:documentation>The GVS element should be com ­
pleted 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 Per ­
sonParty 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
 02015R2378 — PT — 01.01.2023 — 005.001 — 86  
<xsd:element name="IndSellerID" type="dpi: 
PersonParty_Type">  
<xsd:annotation>  
<xsd:documentation>The IndSellerID element identifies the in ­
dividual 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 Repor ­
ting 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 com ­
pleted 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 con ­
tains 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 re ­
porting 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 pro ­
vided, if available.  
[EU Specific] This element is optional for 
the purposes of [EU DIR2021/514].  
</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="ReportableSeller" type="dpi:Cor ­
rectableReportableSeller_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>This element contains 
the identification information on each Reportable Seller, as well as information on the Relevant Services provided 
by such Reportable Seller and the Consideration derived therefrom.  
In case of Nil Reporting, i.e. when Messa ­
geTypeIndic is set to “DPI403”, no Reportable Seller must be provided.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–+++++++++++++++++++++++++++++++++++++++ 
++++++++++++++++++ Schema element ++++++++++++++++++++++++++++++++++++++++++++ –>  
<!– DPI OECD File Message structure –>  
<!– –>  
<!–DPI Message structure –>  ▼M4
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<xsd:element name="DPI_OECD">  
<xsd:complexType>  
<xsd:sequence>  
<xsd:element name="MessageSpec" type="dpi: 
MessageSpec_Type">  
<xsd:annotation>  
<xsd:documentation>The information in the message header 
identifies the tax administration that is sending the DPI message. It specifies when the message was created, 
what reporting period the report is for, and the nature of the report (original, supplemental, 
etc.).</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="DPIBody" type="dpi: 
DPIBody_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>The DPI Body element contains the infor ­
mation on the Reporting Platform Operator, as well as on the Relevant Services performed by Reportable Sellers 
that give rise to the exchange.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
<xsd:attribute name="version" type="stf: 
StringMin1Max10_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">The DPI 
Version.</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
</xsd:complexType>  
</xsd:element>  
<!– –>  
</xsd:schema>  ▼M4
 02015R2378 — PT — 01.01.2023 — 005.001 — 95  
Anexo XV  
Lista referida no artigo 2.  o -D 
Os dados estatísticos necessários para a troca de informações o brigatória prevista 
no artigo 8.  o -AC, n.  o 2, da Diretiva 2011/16/UE, nos termos do artigo 23.  o , n. o 4, 
da referida diretiva devem abranger as seguintes informações:  
— Para cada mensagem, estatísticas sobre o número total de comu nicações 
recebidas dos operadores de plataformas reportantes para a troc a automática 
de informações obrigatória,  
— Para cada mensagem, estatísticas sobre o número total de comu nicações 
recebidas de cada Estado-Membro,  
— Para cada vendedor sujeito a comunicação, estatísticas sobre o tipo de ven­
dedor sujeito a comunicação, número de identificação do contrib uinte ou 
equivalente funcional, Estado-Membro de residência do vendedor sujeito a 
comunicação e motivo da troca de informações; Estado-Membro de residên­
cia do vendedor sujeito a comunicação e/ou Estado-Membro em que  se situa 
o bem imóvel,  
— Para cada operador de plataforma reportante, estatísticas sob re o tipo de 
atividade relevante e a tomada em consideração, bem como o tipo  de pro­
priedade anunciada.  ▼M4
 02015R2378 — PT — 01.01.2023 — 005.001 — 96  
Anexo XVI  
Modelo referido no artigo 2.  o -F, n.  o 1 
O formulário a utilizar para a comunicação de informações sobre  operadores de 
plataformas excluídos nos termos do artigo 8.  o -AC, n.  o 6, da Diretiva 
2011/16/UE e para a comunicação de informações sobre operadores  de platafor­
mas estrangeiros nos termos do anexo V, secção IV, ponto F, n.  os 2 e 4, da 
Diretiva 2011/16/UE deve incluir os seguintes campos:  
(a) Nome do operador de plataforma excluído;  
(b) Endereço postal do operador de plataforma excluído;  
(c) Endereço eletrónico, incluindo sítios Web do operador de pl ataforma 
excluído;  
(d) Qualquer NIF emitido ao operador de plataforma excluído, se  disponí­
veis;  
(e) Estado-Membro onde foi efetuada a demonstração realizada em  confor­
midade com o anexo V, secção I, ponto A, n.  o 3, da Diretiva 
2011/16/UE; e  
(f) Exercício fiscal a partir do qual foi concedido o estatuto de operador de 
plataforma excluído.  
Formato do número de identificação individual dos operadores de pla ­
taforma estrangeiros  
O número de identificação individual respeita o seguinte format o de 12 
dígitos, CCAAAAXXXXXX, em que: CC representa o código ISO do pa ís 
do Estado-Membro que emite o número de identificação individual ; AAAA 
representa o ano em que o operador de plataforma estrangeiro se  regista no 
Estado-Membro de registo único; e XXXXXX representa uma sequênc ia 
única de carateres composta por letras e/ou números.  
Período de conservação de determinadas informações eliminadas ou 
excluídas do registo central  
1. Se o registo de um operador de plataforma reportante, na ace ção do anexo V, 
secção I, ponto A, n.  o 4, alínea b), da Diretiva 2011/16/UE, com a redação 
que lhe foi dada pela Diretiva (UE) 2021/514, for revogado em c onformidade 
com o anexo V, secção IV, ponto F, n.  o 7, da Diretiva 2011/16/UE, o 
Estado-Membro de registo único deve eliminar o operador de plat aforma 
reportante do registo central. O registo central não pode conse rvar as infor­
mações eliminadas a que se refere o anexo V, secção IV, ponto F , n.  os 2 e 4, 
da Diretiva 2011/16/UE por um período superior a 12 meses a con tar da data 
de eliminação.  
2. As informações inscritas no registo central dos operadores d e plataforma 
excluídos serão excluídas se um operador de plataforma excluído  na aceção 
do anexo V, secção I, ponto A, n.  o 3, da Diretiva 2011/16/UE, com a redação 
que lhe foi dada pela Diretiva (UE) 2021/514, não demonstrar, p reviamente e 
numa base anual, a contento da autoridade competente do Estado- Membro ao 
qual o operador de plataforma teria de comunicar, em conformida de com as 
regras estabelecidas no anexo V, secção III, ponto A, n.  os 1 a 3, da Diretiva 
2011/16/UE, que a totalidade do modelo de negócio da plataforma  não possui 
vendedores sujeitos a comunicação. O registo central não pode c onservar as 
informações excluídas referidas no anexo XVI alíneas a) a f), d o presente 
regulamento por um período superior a 12 meses a contar da data  de exclusão 
das informações inscritas no registo.  ▼M4