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►B REGULAMENTUL DE PUNERE ÎN APLICARE (UE) 2015/2378 AL COMISIEI  
din 15 decembrie 2015  
de stabilire a normelor de punere în aplicare a anumitor dispozi ţii din Directiva 2011/16/UE a 
Consiliului privind cooperarea administrativ ă în domeniul fiscal, și de abrogare a Regulamentului 
de punere în aplicare (UE) nr. 1156/2012  
(JO L 332, 18.12.2015, p. 19)  
Astfel cum a fost modificat prin:  
Jurnalul Oficial  
NR. Pagina  Data  
►M1 Regulamentul de punere în aplicare (UE) 2016/1963 al Comisiei din 9 
noiembrie 2016  L 303  4  10.11.2016  
►M2 Regulamentul de punere în aplicare (UE) 2018/99 al Comisiei di n 22 
ianuarie 2018  L 17  2 9  23.1.2018  
►M3 Regulamentul de punere în aplicare (UE) 2019/532 al Comisiei d in 28 
martie 2019  L 88  2 5  29.3.2019  
►M4 Regulamentul de punere în aplicare (UE) 2022/1467 al Comisiei din 5 
septembrie 2022  L 231  3 6  6.9.2022  02015R2378 — RO — 01.01.2023 — 005.001 — 1
02015R2378 — RO — 01.01.2023 — 005.001 — 2  
REGULAMENTUL DE PUNERE ÎN APLICARE (UE) 2015/2378 
AL COMISIEI  
din 15 decembrie 2015  
de stabilire a normelor de punere în aplicare a anumitor dispozi ţii 
din Directiva 2011/16/UE a Consiliului privind cooperarea 
administrativ ă în domeniul fiscal, și de abrogare a 
Regulamentului de punere în aplicare (UE) nr. 1156/2012  
Articolul 1  
Formulare-tip pentru schimburi la cerere, schimburi spontane, 
notificări și feedback  
(1) În ceea ce privește formularele care trebuie utilizate, „câ mp” 
înseamnă un loc dintr-un formular unde pot fi introduse informa ţii 
care urmează să fie schimbate în conformitate cu Directiva 2011 /16/UE.  
(2) Formularul care trebuie utilizat pentru cererile de informa ţii și de 
anchete administrative în conformitate cu articolul 5 din Direc tiva 
2011/16/UE, precum și pentru comunicările aferente de răspuns, 
confirmare, solicitare de informaţii suplimentare, incapacitate  sau refuz 
în conformitate cu articolul 7 din directiva menţionată trebuie  s ă  
respecte anexa I la prezentul regulament.  
(3) Formularul care trebuie utilizat pentru informări spontane și 
pentru confirmarea acestora în conformitate cu articolele 9 și 10 din 
Directiva 2011/16/UE trebuie să respecte anexa II la prezentul 
regulament.  
(4) Formularul care trebuie utilizat pentru cererile de notific ări admi­
nistrative în conformitate cu articolul 13 alineatele (1) și (2 ) din 
Directiva 2011/16/UE și răspunsurile la acestea în conformitate  cu 
articolul 13 alineatul (3) din directiva respectivă trebuie să respecte 
anexa III la prezentul regulament.  
(5) Formularul care trebuie utilizat pentru feedback în conform itate 
cu articolul 14 alineatul (1) din Directiva 2011/16/UE trebuie să 
respecte anexa IV la prezentul regulament.  
Articolul 2  
Formate electronice pentru schimbul automat obligatoriu de 
informaţii 
(1) Formatul electronic care trebuie utilizat pentru schimbul a utomat 
obligatoriu de informaţii în temeiul articolului 8 alineatul (1 ) din 
Directiva 2011/16/UE trebuie să respecte anexa V la prezentul 
regulament.  
(2) Formatul electronic care trebuie utilizat pentru schimbul a utomat 
obligatoriu de informaţii în temeiul articolului 8 alineatul (3 a) din 
Directiva 2011/16/UE trebuie să respecte anexa VI la prezentul 
regulament.  ▼B
 02015R2378 — RO — 01.01.2023 — 005.001 — 3  
(3) Formatul electronic care trebuie utilizat pentru schimbul a utomat 
obligatoriu de informaţii în temeiul articolului 8ac alineatul (2) din 
Directiva 2011/16/UE trebuie să respecte anexa XIV la prezentul  
regulament.  
▼M1 
Articolul 2a  
Formulare-tip, inclusiv regimul lingvistic, pentru schimbul automat 
obligatoriu de informa ţii privind deciziile transfrontaliere în avans 
și acordurile de pre ţ în avans  
(1) În ceea ce privește formularele care trebuie utilizate, „el ement” și 
„câmp” înseamnă locul din formular în care pot fi introduse inf ormaţii 
care urmează să facă obiectul unui schimb în conformitate cu Di rectiva 
2011/16/UE.  
(2) Formularul care trebuie utilizat pentru schimbul automat ob li­
gatoriu de informaţii privind deciziile transfrontaliere în ava ns și acor­
durile de preţ în avans în temeiul articolului 8a din Directiva  
2011/16/UE trebuie să fie în conformitate cu anexa VII la preze ntul 
regulament.  
(3) Elementele esenţiale menţionate la articolul 20 alineatul ( 5) din 
Directiva 2011/16/UE sunt componentele enumerate la literele (b ), (h) și 
(i) de la articolul 8a alineatul (6) din directiva menţionată ș i aceste 
elemente esenţiale se transmit și în limba engleză.  
Articolul 2b  
Regimul lingvistic pentru schimbul automat obligatoriu de 
informaţii referitoare la raportul pentru fiecare ţară în parte  
Elementele esenţiale menţionate la articolul 20 alineatul (6) d in 
Directiva 2011/16/UE sunt informaţiile sau explicaţiile incluse  în 
tabelul 3 din secţiunea III din anexa III la directiva respecti vă, iar 
acele elemente esenţiale sunt transmise, de asemenea, în limba 
engleză, cu excepţia cazului în care s-a convenit să se utilize ze altă 
limbă oficială a Uniunii între statul membru expeditor și toate  
celelalte state membre cărora le sunt transmise informaţiile, î n confor­
mitate cu articolul 8aa alineatul (2) din Directiva 2011/16/UE.  
▼M2 
Articolul 2c  
Formularul și condiţiile de comunicare a evalu ării anuale  
(1) Formularul de comunicare a evaluării anuale a eficacităţii 
schimbului automat de informaţii, precum și a rezultatelor prac tice 
obţinute, în conformitate cu articolul 23 alineatul (3) din Dir ectiva 
2011/16/UE este stabilit în anexa VIII la prezentul regulament.  
(2) Înainte de data de 1 aprilie a fiecărui an, statele membre transmit 
Comisiei evaluarea anuală, pe cale electronică, utilizând formu larul 
menţionat la alineatul (1). Evaluarea acoperă perioada anului c alenda­
ristic precedent.  ▼M4
 02015R2378 — RO — 01.01.2023 — 005.001 — 4  
Articolul 2d  
Lista cu date statistice  
(1) Lista cu datele statistice necesare pentru toate formele de  
cooperare administrativă, altele decât schimbul automat obligat oriu de 
informaţii, în conformitate cu articolul 23 alineatul (4) din D irectiva 
2011/16/UE, este stabilită în anexa IX la prezentul regulament.  
Lista cu datele statistice necesare pentru schimbul automat obl igatoriu 
de informaţii, în conformitate cu articolul 8 alineatul (1) din  Directiva 
2011/16/UE, este stabilită în anexa X la prezentul regulament.  
Lista cu datele statistice necesare pentru schimbul automat obl igatoriu 
de informaţii, în conformitate cu articolul 8 alineatul (3a) di n Directiva 
2011/16/UE, este stabilită în anexa XI la prezentul regulament.  
Lista cu datele statistice necesare pentru schimbul automat obl igatoriu 
de informaţii, în conformitate cu articolul 8aa din Directiva 2 011/16/UE, 
este stabilită în anexa XII la prezentul regulament.  
▼M4 
Lista datelor statistice necesare pentru schimbul automat oblig atoriu de 
informaţii în temeiul articolului 8ac din Directiva 2011/16/UE este 
inclusă în anexa XV la prezentul regulament.  
▼M2 
(2) Înainte de data de 1 aprilie a fiecărui an, statele membre transmit 
Comisiei, pe cale electronică, datele statistice privind toate formele de 
cooperare administrativă, altele decât schimbul automat obligat oriu de 
informaţii în conformitate cu lista stabilită în anexa IX, cu p rivire la 
anul calendaristic precedent.  
(3) Înainte de data de 1 noiembrie a fiecărui an, statele membr e 
transmit Comisiei, pe cale electronică, datele statistice privi nd 
schimbul automat obligatoriu de informaţii în conformitate cu l ista 
prevăzută în anexa X, anexa XI și anexa XII.  
▼M3 
Articolul 2e  
Formularele standard, inclusiv regimul lingvistic, pentru schimbul 
automat obligatoriu de informa ţii privind tranzac ţiile 
transfrontaliere care fac obiectul raport ării fiscale  
(1) În ceea ce privește formularele care trebuie utilizate, „el ement” și 
„câmp” înseamnă locul din formular în care pot fi introduse inf ormaţii 
care urmează să facă obiectul unui schimb în conformitate cu Di rectiva 
2011/16/UE.  
(2) Formularul care trebuie utilizat pentru schimbul automat ob li­
gatoriu de informaţii privind tranzacţiile transfrontaliere car e fac 
obiectul raportării fiscale în temeiul articolului 8ab din Dire ctiva 
2011/16/UE trebuie să fie în conformitate cu anexa XIII la prez entul 
regulament.  ▼M2
 02015R2378 — RO — 01.01.2023 — 005.001 — 5  
(3) Elementele esenţiale menţionate la articolul 20 alineatul ( 5) al 
treilea paragraf din Directiva 2011/16/UE sunt elementele enume rate 
la articolul 8ab alineatul (14) literele (b), (c) și (e) din di rectiva 
respectivă, iar pentru aceste elemente esenţiale regimul lingvi stic este 
același ca regimul lingvistic prevăzut la articolul 2a alineatu l (3) din 
prezentul regulament.  
▼M4 
Articolul 2f  
Formulare standard pentru comunicarea informa ţiilor privind 
Operatorii de Platform ă Excluși și Operatorii de Platforme Str ăini 
către registrul central, formatul num ărului individual de 
identificare pentru Operatorii de Platforme Str ăini și perioada de 
păstrare a informa ţiilor șterse din registrul central  
(1) Formularul care trebuie utilizat pentru comunicarea informa ţiilor 
privind Operatorii de Platformă excluși și Operatorii de Platfo rme 
Străini către registrul central în temeiul articolului 8ac alin eatul (6) 
din Directiva 2011/16/UE trebuie să respecte anexa XVI la preze ntul 
regulament.  
(2) Elementele-cheie care trebuie înregistrate în registrul cen tral, 
astfel cum se prevede la articolul 8ac alineatul (6) din Direct iva 
2011/16/UE, sunt informaţiile enumerate în secţiunea IV punctel e F(2) 
și F(4) din anexa V la directiva respectivă și în anexa XVI la prezentul 
regulament. Instituirea registrului central și prelucrarea date lor cu 
caracter personal efectuată în cadrul registrului central de că tre 
Comisie în numele autorităţilor competente ale statelor membre va 
respecta Regulamentul (UE) 2016/679 al Parlamentului European ș i al 
Consiliului (  1 ) și Regulamentul (UE) 2018/1725 al Parlamentului 
European și al Consiliului (  2 ). Autorităţile competente ale statelor 
membre sunt considerate operatori de date, iar Comisia este con siderată 
a fi o persoană împuternicită de operator în conformitate cu 
Regulamentul (UE) 2016/679.  
(3) Formatul numărului individual de identificare pentru operat orii de 
platforme străini în sensul articolului 8ac alineatul (4) din D irectiva 
2011/16/UE este prevăzut în anexa XVI la prezentul regulament.  
(4) Perioada de păstrare a informaţiilor eliminate din registru l central, 
în temeiul anexei V secţiunea IV punctul F alineatul (5) litera  (d) și al 
articolul 8ac alineatul (5) din Directiva 2011/16/UE, este stab ilită în 
anexa XVI la prezentul regulament.  ▼M3 
( 1 ) Regulamentul (UE) 2016/679 al Parlamentului European și al Co nsiliului din 
27 aprilie 2016 privind protecţia persoanelor fizice în ceea ce  privește prelu­
crarea datelor cu caracter personal și privind libera circulaţi e a acestor date și 
de abrogare a Directivei 95/46/CE (Regulamentul general privind  protecţia 
datelor) (JO L 119, 4.5.2016, p. 1). 
( 2 ) Regulamentul (UE) 2018/1725 al Parlamentului European și al C onsiliului 
din 23 octombrie 2018 privind protecţia persoanelor fizice în c eea ce privește 
prelucrarea datelor cu caracter personal de către instituţiile,  organele, oficiile 
și agenţiile Uniunii și privind libera circulaţie a acestor dat e și de abrogare a 
Regulamentului (CE) nr. 45/2001 și a Deciziei nr. 1247/2002/CE (JO L 295, 
21.11.2018, p. 39).
 02015R2378 — RO — 01.01.2023 — 005.001 — 6  
Articolul 3  
Modalităţi practice în ceea ce prive ște utilizarea re ţelei CCN  
(1) Rapoartele, declaraţiile și alte documente menţionate în in for­
maţiile comunicate în temeiul Directivei 2011/16/UE pot fi trim ise 
prin intermediul altor mijloace de comunicare decât reţeaua CCN . 
(2) Atunci când informaţiile menţionate în Directiva 2011/16/UE  nu 
sunt schimbate prin mijloace electronice prin intermediul reţel ei CCN și 
cu excepţia cazului în care s-a convenit altfel la nivel bilate ral, infor­
maţiile sunt însoţite de o scrisoare care descrie informaţiile comunicate 
și este semnată în mod corespunzător de autoritatea competentă care 
comunică informaţiile.  
Articolul 4  
Abrogare  
Regulamentul de punere în aplicare (UE) nr. 1156/2012 se abrogă  cu 
efect de la 1 ianuarie 2016.  
Trimiterile la regulamentul de punere în aplicare abrogat se in terpretează 
ca trimiteri la prezentul regulament.  
Articolul 5  
Intrare în vigoare și aplicare  
Prezentul regulament intră în vigoare în a treia zi de la data publicării în  
Jurnalul Oficial al Uniunii Europene . 
Se aplică de la 1 ianuarie 2016.  
Prezentul regulament este obligatoriu în toate elementele sale și se 
aplică direct în toate statele membre.  ▼B
 02015R2378 — RO — 01.01.2023 — 005.001 — 7  
ANEXA I  
Formularul men ţionat la articolul 1 alineatul (2)  
Formularul pentru cererile de informaţii și de anchete administ rative în confor­
mitate cu articolele 5 și 5a din Directiva 2011/16/UE, precum ș i pentru comu­
nicările aferente de răspuns, confirmare, solicitare de informa ţii suplimentare, 
incapacitate sau refuz în conformitate cu articolul 7 din Direc tiva 2011/16/UE 
conţine următoarele câmpuri (  1 ): 
— Temeiul juridic  
— Numărul de referinţă  
— Data  
— Identitatea autorităţilor solicitante și a celor cărora li se  adresează solicitarea  
— Identitatea persoanei care face obiectul examinării sau al an chetei  
— Descrierea generală a cazului și, dacă este oportun, informaţ ii specifice 
privind contextul care ar putea permite evaluarea relevanţei pr evizibile a 
informaţiilor solicitate pentru administrarea și aplicarea legi slaţiei interne a 
statelor membre privind impozitele menţionate la articolul 2 di n Directiva 
2011/16/UE  
— Scopul fiscal pentru care sunt solicitate informaţiile  
— Perioada care face obiectul anchetei  
— Numele și adresa oricărei persoane despre care se crede că se  află în posesia 
informaţiilor solicitate  
— Îndeplinirea cerinţei legale impuse de articolul 16 alineatul  (1) din 
Directiva 2011/16/UE  
— Îndeplinirea cerinţei legale impuse de articolul 17 alineatul  (1) din Directiva 
2011/16/UE  
— Cerere motivată privind o anchetă administrativă specifică și  motivele 
refuzului de a realiza ancheta administrativă specifică solicit ată 
— Confirmare de primire a cererii de informaţii  
— Cerere de informaţii suplimentare  
— Motive pentru incapacitatea sau refuzul de a furniza informaţ ii 
— Motive pentru lipsa unui răspuns în termenul aplicabil și dat a până la care 
autoritatea căreia i se adresează solicitarea consideră că ar p utea oferi un 
răspuns  
— O descriere detaliată a grupului.  ▼M4 
( 1 ) Cu toate acestea, doar câmpurile completate efectiv pentru un  anumit caz trebuie să 
figureze pe formularul folosit în cazul respectiv.
 02015R2378 — RO — 01.01.2023 — 005.001 — 8  
ANEXA II  
Formularul men ţionat la articolul 1 alineatul (3)  
Formularul pentru informarea spontană și confirmarea aferentă a cesteia în confor­
mitate cu articolele 9 și, respectiv, 10 din Directiva 2011/16/ UE conţine urmă­
toarele câmpuri (  1 ): 
— temeiul juridic;  
— numărul de referinţă;  
— data;  
— identitatea autorităţilor expeditoare și destinatare;  
— identitatea persoanei care face obiectul schimbului spontan d e informaţii;  
— perioada acoperită de schimbul spontan de informaţii;  
— îndeplinirea cerinţei legale impuse de articolul 16 alineatul  (1) din Directiva 
2011/16/UE;  
— confirmarea primirii informaţiilor oferite spontan.  ▼B 
( 1 ) Cu toate acestea, doar câmpurile completate efectiv pentru un  anumit caz trebuie să 
figureze pe formularul folosit în cazul respectiv.
 02015R2378 — RO — 01.01.2023 — 005.001 — 9  
ANEXA III  
Formularul men ţionat la articolul 1 alineatul (4)  
Formularul pentru cererea de notificare în conformitate cu arti colul 13 alineatele 
(1) și (2) din Directiva 2011/16/UE și răspunsurile la aceasta în conformitate cu 
articolul 13 alineatul (3) din directiva respectivă conţine urm ătoarele câmpuri (  1 ): 
— temeiul juridic;  
— numărul de referinţă;  
— data;  
— identitatea autorităţilor solicitante și a celor cărora li se  adresează solicitarea;  
— numele și adresa destinatarului instrumentului sau al decizie i; 
— alte informaţii care ar putea facilita identificarea destinat arului;  
— obiectul instrumentului sau al deciziei;  
— răspunsul autorităţii căreia i se adresează solicitarea, în c onformitate cu 
articolul 13 alineatul (3) din Directiva 2011/16/UE, inclusiv d ata notificării 
instrumentului sau a deciziei către destinatar.  ▼B 
( 1 ) Cu toate acestea, doar câmpurile completate efectiv pentru un  anumit caz trebuie să 
figureze pe formularul folosit în cazul respectiv.
 02015R2378 — RO — 01.01.2023 — 005.001 — 10  
ANEXA IV  
Formularul men ţionat la articolul 1 alineatul (5)  
Formularul de feedback în conformitate cu articolul 14 alineatu l (1) din Directiva 
2011/16/UE conţine următoarele câmpuri (  1 ): 
— numărul de referinţă;  
— data;  
— identitatea autorităţii competente care emite feedbackul;  
— feedback general privind informaţiile furnizate;  
— rezultate direct legate de informaţiile furnizate.  ▼B 
( 1 ) Cu toate acestea, doar câmpurile completate efectiv pentru un  anumit caz trebuie să 
figureze pe formularul folosit în cazul respectiv.
 02015R2378 — RO — 01.01.2023 — 005.001 — 11  
ANEXA V  
Formatul electronic men ţionat la articolul 2 alineatul (1)  
Formatele electronice destinate schimbului automat obligatoriu de informaţii 
efectuat în temeiul articolului 8 alineatul (1) din Directiva 2 011/16/UE respectă 
următoarea structură arborescentă și conţin următoarele clase d e elemente (  1 ): 
(a) în ceea ce privește mesajul general:
  
▼M4 
(b) în ceea ce privește modul de comunicare a informaţiilor pri vind veniturile din 
muncă sau remuneraţiile plătite administratorilor și altor pers oane asimilate 
acestora:  
▼B
 ▼B 
( 1 ) Cu toate acestea, doar câmpurile completate efectiv pentru un  anumit caz trebuie să 
figureze pe formularul folosit în cazul respectiv.
 02015R2378 — RO — 01.01.2023 — 005.001 — 12  
(c) în ceea ce privește corpul dedicat comunicării informaţiilo r privind pensiile:
  
(d) în ceea ce privește corpul dedicat comunicării informaţiilo r privind produsele 
din domeniul asigurărilor de viaţă:
  ▼B
 02015R2378 — RO — 01.01.2023 — 005.001 — 13  
(e) în ceea ce privește corpul dedicat comunicării informaţiilo r privind deţinerea 
de bunuri imobile și veniturile rezultate din acestea:
  
(f) în ceea ce privește corpul aferent cazului în care nu este comunicată nicio 
informaţie în legătură cu o categorie specifică:
  
(g) în ceea ce privește corpul dedicat confirmărilor de primire  a informaţiilor 
pentru o categorie specifică:
  ▼B
 02015R2378 — RO — 01.01.2023 — 005.001 — 14  
ANEXA VI  
Formatul electronic men ţionat la articolul 2 alineatul (2)  
Formatul electronic destinat schimbului automat obligatoriu de informaţii efectuat 
în temeiul articolului 8 alineatul (3a) din Directiva 2011/16/U E respectă urmă­
toarea structură arborescentă și conţine următoarele elemente ș i atribute (  1 ): 
(a) în ceea ce privește mesajul general:
  ▼B 
( 1 ) Cu toate acestea, doar elementele și atributele efectiv aplic abile cazului în speţă în urma 
punerii în aplicare a normelor privind raportarea și obligaţia de diligenţă prevăzute în 
anexele I și II la Directiva 2011/16/UE trebuie să figureze în formatul electronic utilizat 
în cazul respectiv.
 02015R2378 — RO — 01.01.2023 — 005.001 — 15
  
▼B
 02015R2378 — RO — 01.01.2023 — 005.001 — 16
  
▼B
 02015R2378 — RO — 01.01.2023 — 005.001 — 17
  
▼B
 02015R2378 — RO — 01.01.2023 — 005.001 — 18
  
▼B
 02015R2378 — RO — 01.01.2023 — 005.001 — 19
  
▼B
 02015R2378 — RO — 01.01.2023 — 005.001 — 20
  
▼B
 02015R2378 — RO — 01.01.2023 — 005.001 — 21
  
▼B
 02015R2378 — RO — 01.01.2023 — 005.001 — 22
  
▼B
 02015R2378 — RO — 01.01.2023 — 005.001 — 23
  
▼B
 02015R2378 — RO — 01.01.2023 — 005.001 — 24
  
▼B
 02015R2378 — RO — 01.01.2023 — 005.001 — 25  
(b) în ceea ce privește tipurile comune pentru FATCA și CRS uti lizate în 
mesajul prevăzut la litera (a) de mai sus:
  ▼B
 02015R2378 — RO — 01.01.2023 — 005.001 — 26
  
▼B
 02015R2378 — RO — 01.01.2023 — 005.001 — 27
  
▼B
 02015R2378 — RO — 01.01.2023 — 005.001 — 28
  
(c) în ceea ce privește tipurile comune OCDE utilizate în mesaj ul prevăzut la 
litera (a) de mai sus:
  ▼B
 02015R2378 — RO — 01.01.2023 — 005.001 — 29
  
▼B
 02015R2378 — RO — 01.01.2023 — 005.001 — 30
  
▼B
 02015R2378 — RO — 01.01.2023 — 005.001 — 31  
ANEXA VII  
Formularul men ţionat la articolul 2a  
Formularul pentru schimbul automat obligatoriu de informaţii pr ivind deciziile 
transfrontaliere în avans și acordurile de preţ în avans în tem eiul articolului 8a 
din Directiva 2011/16/UE conţine, în plus faţă de elementele en umerate la 
articolul 8a alineatul (6) din directiva respectivă, următorul câmp:  
(a) Referinţa deciziei.  ▼M1
 02015R2378 — RO — 01.01.2023 — 005.001 — 32  
ANEXA VIII  
Formularul men ţionat la articolul 2c  
Formularul pentru comunicarea în temeiul articolului 23 alineat ul (3) din 
Directiva 2011/16/UE cuprinde informaţiile următoare:  
— identificarea statului membru care răspunde la chestionar;  
— disponibilitatea informaţiilor în statul membru;  
— monitorizarea trimiterii feedbackului anual bilateral, astfel  cum se prevede la 
articolul 14 alineatul (2);  
— eficacitatea schimbului automat de informaţii:  
— prelucrarea informaţiilor primite și principalele probleme te hnice 
generale (TI) întâlnite;  
— calitatea informaţiilor primite, care conţin identificarea de stinatarilor/ 
părţilor; probleme în ceea ce privește conţinutul informaţiilor  primite și 
sugestii conexe;  
— utilitatea și eficacitatea respectării procedurilor, conţinut ul de informaţii 
utile în principiu; utilizarea prezentă și viitoare a informaţi ilor; utilizarea 
informaţiilor per domeniu fiscal; cooperarea administrativă înc urajată prin 
utilizarea informaţiilor primite;  
— rezultate practice obţinute, care conţin rezultatele totale ( inclusiv proiecte 
speciale); rezultatul specific al proiectelor speciale; costuri le adminis­
trative și alte costuri relevante pentru elaborarea și punerea în aplicare 
a schimbului automat de informaţii (SAOI); costurile administra tive 
pentru operaţiunile SAOI recurente; alte costuri relevante pent ru opera­ 
ţiunile vizând respectarea obligaţiilor fiscale; experienţele p ozitive și 
negative acumulate; principalele aspecte care generează litigii  ș i  
proceduri judiciare;  
— rata de succes în ceea ce privește obligaţia de a transmite r apoartele 
pentru fiecare ţară în parte statelor membre vizate (numărul de  rapoarte 
pentru fiecare ţară în parte primite de la autorităţile fiscale  ale altor state 
membre/Numărul de rapoarte pentru fiecare ţară în parte care ur mează să 
fie primit de la autorităţile fiscale ale altor state membre;  
— rata de conformare a entităţilor raportoare, în ceea ce prive ște obligaţia de 
a furniza rapoarte pentru fiecare ţară în parte (Număr de rapoa rte pentru 
fiecare ţară în parte primite/Numărul de rapoarte pentru fiecar e ţară în 
parte care trebuie raportate);  
— lista oricărei jurisdicţii în care își au sediul societăţile- mamă finale ale 
entităţilor raportoare rezidente în Uniune, dar pentru care nu au fost 
depuse sau transmise rapoartele pentru fiecare ţară în parte.  ▼M2
 02015R2378 — RO — 01.01.2023 — 005.001 — 33  
ANEXA IX  
Lista vizat ă la articolul 2d  
Datele statistice necesare pentru formele de cooperare administ rativă, altele decât 
schimbul automat obligatoriu de informaţii, menţionate la artic olul 23 alineatul (4) 
din Directiva 2011/16/UE, acoperă următoarele informaţii:  
— Identificarea statului membru  
— Anul  
— Partea A: Statistici pentru fiecare stat membru în parte priv ind schimbul de 
informaţii  
— privind schimbul de informaţii la cerere (articolele 5, 6 și 7 din Directiva 
2011/16/UE)  
— Numărul de cereri trimise  
— Numărul de răspunsuri primite  
— Numărul de răspunsuri complete primite în termenul legal  
— Numărul de răspunsuri pentru care s-au primit (parţial sau în  tota­
litate) informaţii în termen de două luni  
— Numărul de cereri primite  
— Numărul de răspunsuri trimise  
— Numărul de refuzuri în baza articolului 17 din Directiva 2011 /16/UE  
— privind schimbul de informaţii la cererea de grup (articolul 5a, din 
Directiva 2011/16/UE)  
— Numărul de cereri de grup trimise  
— Numărul de răspunsuri la cereri de grup primite  
— Numărul de răspunsuri la cereri de grup complete primite în t ermenul 
legal  
— Numărul de răspunsuri la cereri de grup pentru care s-au prim it 
(parţial sau în totalitate) informaţii în termen de două luni  
— Numărul de cereri de grup primite  
— Numărul de răspunsuri la cereri de grup transmise  
— Numărul de refuzuri la cereri de grup în baza articolului 17 din 
Directiva 2011/16/UE  
— privind schimbul de informaţii spontan (articolele 9 și 10 di n Directiva 
2011/16/UE)  
— Numărul de schimburi spontane transmise  
— Numărul de schimburi spontane primite  ▼M4
 02015R2378 — RO — 01.01.2023 — 005.001 — 34  
— Partea B: Statistici privind alte forme de cooperare administ rativă  
— privind prezenţa în birourile administrative și participarea la anchetele 
administrative (articolul 11 din Directiva 2011/16/UE):  
— Numărul de noi prezenţe în birourile administrative și de par ticipări la 
anchetele administrative, primite  
— Numărul de noi prezenţe în birourile administrative și de par ticipări la 
anchetele administrative, transmise  
— privind controalele simultane (articolul 12 din Directiva 201 1/16/UE):  
— Numărul de controale simultane realizate la iniţiativa statul ui membru  
— Numărul de controale simultane la care statul membru a partic ipat 
— privind cererile de notificare (articolul 13 din Directiva 20 11/16/UE):  
— Numărul de cereri de notificare trimise  
— Numărul de cereri de notificare primite  
— privind feedbackul (articolul 14 din Directiva 2011/16/UE):  
— Numărul de cereri de feedback trimise  
— Numărul de feedback-uri primite  
— Numărul de cereri de feedback primite  
— Numărul de feedback-uri trimise  
— Partea C: Statistici privind veniturile suplimentare estimate  sau creșterea 
impozitului datorat evaluat datorită cooperării administrative.  Informaţiile 
prevăzute în această parte sunt opţionale:  
— Din schimbul de informaţii la cerere  
— Din schimbul spontan de informaţii  
— În urma controalelor simultane  
— Cifre generale și număr de cazuri.  ▼M4
 02015R2378 — RO — 01.01.2023 — 005.001 — 35  
ANEXA X  
Lista vizat ă la articolul 2d  
Datele statistice necesare pentru schimbul automat obligatoriu de informaţii în 
temeiul articolului 23 alineatul (4) din Directiva 2011/16/UE c u privire la cate­
goriile de venituri și de capital enumerate la articolul 8 alin eatul (1) din directiva 
menţionată cuprind următoarele informaţii:  
— Pentru toate categoriile de venituri și de capital menţionate  la articolul 8 
alineatul (1) din Directiva 2011/16/UE: statistici privind mesa jul și contri­
buabilul  
— În cazul veniturilor din muncă și al remuneraţiilor plătite a dministratorilor și 
altor persoane asimilate acestora: statistici cu privire la mes aj și beneficiar, 
mesaj și plătitor, beneficiar și relaţie, plătitor și relaţie, beneficiar și venituri  
— În cazul pensiilor: statistici cu privire la mesaj și benefic iar, mesaj și plătitor, 
beneficiar, plătitor, schemă, venituri  
— În cazul produselor de asigurare de viaţă: statistici cu priv ire la mesaj și 
poliţă, poliţă în ansamblu, evenimente  
— În cazul deţinerii de bunuri imobile și al veniturilor obţinu te de pe urma 
acestora: statistici cu privire la mesaj și proprietar, proprie tari în general, 
cantitatea și valoarea proprietăţii, numărul și valoarea tranza cţiilor, numărul 
împrumuturilor înregistrate și valoarea acestora, cantitatea și  valoarea 
venitului de drept  
— În cazul veniturilor din redevenţe: statistici cu privire la mesaj și beneficiar, 
mesaj și plătitor, beneficiar și venituri  
— În cazul mesajelor de stare: statistici privind mesajul de st are, erorile 
mesajului de stare  
— În cazul mesajelor de date zero: statistici referitoare la me sajele de date zero.  ▼M4
 02015R2378 — RO — 01.01.2023 — 005.001 — 36  
ANEXA XI  
Lista vizat ă la articolul 2d  
Datele statistice necesare pentru schimbul automat obligatoriu de informaţii în 
conformitate cu articolul 8 alineatul (3a) din Directiva 2011/1 6/UE, în temeiul 
articolului 23 alineatul (4) din directiva menţionată cuprind u rmătoarele 
informaţii:  
— per mesaj, statisticile privind ţara de origine și ţara de de stinaţie, numărul 
total de înregistrări, sumele totale plătite;  
— per ţară de origine, statisticile privind numărul total de in stituţii financiare 
raportoare, sumele totale plătite;  
— per cont unic, statisticile privind cantitatea titularului de  cont, categoria de 
plată, valoarea per categorie de plată;  
— per cont, statistici privind tipul titularului de cont, număr ul de identificare 
fiscală al titularului sau echivalentul funcţional, ţara de reș edinţă a titularului 
de cont, persoană fizică ca titular de cont, cont închis, cont inactiv;  
— per titular de cont, statistici privind tipul de persoane car e exercită controlul, 
numărul de identificare fiscală al persoanei care exercită cont rolul sau echi­
valentul funcţional, ţara de reședinţă a persoanei care exercit ă controlul, 
persoana fizică care exercită controlul.  ▼M2
 02015R2378 — RO — 01.01.2023 — 005.001 — 37  
ANEXA XII  
Lista vizat ă la articolul 2d  
Datele statistice necesare pentru schimbul automat și obligator iu de informaţii în 
conformitate cu articolul 8aa din Directiva 2011/16/UE, în teme iul articolului 23 
alineatul (4) din directiva menţionată, cuprind următoarele inf ormaţii:  
— numărul de rapoarte pentru fiecare ţară în parte primite de l a entităţile 
raportoare;  
— numărul de rapoarte pentru fiecare ţară în parte, care urmeaz ă să fie raportate 
de entităţile raportoare, dar care nu au fost primite sau au fo st transmise 
parţial, defalcarea pe jurisdicţii a societăţilor-mamă finale;  
— numărul de rapoarte pentru fiecare ţară în parte primite de l a toate celelalte 
state membre;  
— numărul de rapoarte pentru fiecare ţară în parte care trebuia u prezentate dar 
nu au fost primite de la toate celelalte state membre;  
— numărul de rapoarte pentru fiecare ţară în parte trimise tutu ror celorlalte state 
membre.  ▼M2
 02015R2378 — RO — 01.01.2023 — 005.001 — 38  
ANEXA XIII  
Formularul men ţionat la articolul 2e  
Formularul pentru schimbul automat obligatoriu de informaţii pr ivind tranzacţiile 
transfrontaliere care fac obiectul raportării fiscale în temeiu l articolului 8ab din 
Directiva 2011/16/UE conţine, în plus faţă de elementele enumer ate la 
articolul 8ab alineatul (14) din directiva respectivă, următoru l câmp:  
(a) Numărul de referinţă al tranzacţiei (tranzacţiilor) transfr ontaliere care face 
(fac) obiectul raportării.  ▼M3
 02015R2378 — RO — 01.01.2023 — 005.001 — 39  
ANEXA XIV  
Formatul electronic men ţionat la articolul 2 alineatul (3)  
Formatul electronic destinat schimbului automat obligatoriu de informaţii efectuat 
în temeiul articolului 8ac alineatul (2) din Directiva 2011/16/ UE respectă urmă­
toarea structură arborescentă și conţine următoarele elemente ș i atribute (  1 ): 
<?xml version="1.0" encoding="UTF-8"?>  
<!– edited with XMLSpy v2021 (x64) (http://www.altova.com) by Romane Dragozis (ARHS Developments S.A.) –>  
<xsd:schema xmlns:dpi="urn:oecd:ties:dpi:v1" 
xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:stf="urn:oecd:ties:dpistf:v1" 
xmlns:iso="urn:oecd:ties:isodpitypes:v1" targetNamespace="urn:oecd:ties:dpi:v1" 
elementFormDefault="qualified" attributeFormDefault="unqualified" version="1.0">  
<xsd:import 
namespace="urn:oecd:ties:isodpitypes:v1" schemaLocation="isodpitypes_v1.0.xsd"/>  
<xsd:import 
namespace="urn:oecd:ties:dpistf:v1" schemaLocation="oecddpitypes_v1.0.xsd"/>  
<!–+++++++++++++++++++++++ 
Reusable Simple types ++++++++++++++++++++++++++++++++++++++ –>  
<!– Message type definitions –>  
<!– –>  
<xsd:simpleType 
name="MessageType_EnumType">  
<xsd:annotation>  
<xsd:documentation 
xml:lang="en">Message type defines the type of reporting.</xsd:documentation>  
</xsd:annotation>  
<xsd:restriction base="xsd:string">  
<xsd:enumeration value="DPI">  
<xsd:annotation>  
<xsd:documentation>This type defines the 
messages to be exchanged under the OECD Model Rules and [EU Specific] [EU DIR2021/514].</xsd:documentation>  ▼M4 
( 1 ) Cu toate acestea, numai elementele și atributele aplicabile e fectiv într-un anumit caz ca 
urmare a îndeplinirii normelor privind diligenţa necesară și ra portarea incluse în 
secţiunile II și III din anexa V la Directiva 2011/16/UE a Cons iliului, astfel cum a 
fost modificată prin Directiva (UE) 2021/514 a Consiliului, tre buie să apară în 
formatul electronic utilizat în cazul respectiv.
 02015R2378 — RO — 01.01.2023 — 005.001 — 40  
</xsd:annotation>  
</xsd:enumeration>  
</xsd:restriction>  
</xsd:simpleType>  
<!– MessageTypeIndic - 4 –>  
<xsd:simpleType 
name="DPIMessageTypeIndic_EnumType">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">The MessageTypeIndic 
defines the type of message sent.</xsd:documentation>  
</xsd:annotation>  
<xsd:restriction base="xsd:string">  
<xsd:enumeration value="DPI401">  
<xsd:annotation>  
<xsd:documentation>The message contains new 
(including additional) information.</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI402">  
<xsd:annotation>  
<xsd:documentation>The message contains corrections 
for previously sent information.</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI403">  
<xsd:annotation>  
<xsd:documentation>The message advises that 
there is no data to report.</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
</xsd:restriction>  ▼M4
 02015R2378 — RO — 01.01.2023 — 005.001 — 41  
</xsd:simpleType>  
<!– –>  
<xsd:simpleType name="INType_EnumType">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">The INType defines the 
type of identification number being sent.</xsd:documentation>  
</xsd:annotation>  
<xsd:restriction base="xsd:string">  
<xsd:enumeration value="LEI">  
<xsd:annotation>  
<xsd:documentation>Legal Entity Identifier</xsd: 
documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="EIN">  
<xsd:annotation>  
<xsd:documentation>Entity Identification 
Number</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="IIN">  
<xsd:annotation>  
<xsd:documentation>Individual Identification Number</xsd: 
documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="BRN">  
<xsd:annotation>  
<xsd:documentation>Business Registration Number</xsd: 
documentation>  
</xsd:annotation>  ▼M4
 02015R2378 — RO — 01.01.2023 — 005.001 — 42  
</xsd:enumeration>  
<xsd:enumeration value="Other">  
<xsd:annotation>  
<xsd:documentation>Other</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
</xsd:restriction>  
</xsd:simpleType>  
<!– –>  
<!–DPI Property Type –>  
<xsd:simpleType 
name="DPIPropertyType_EnumType">  
<xsd:annotation>  
<xsd:documentation 
xml:lang="en">Main business activities  
</xsd:documentation>  
</xsd:annotation>  
<xsd:restriction base="xsd:string">  
<xsd:enumeration value="DPI901">  
<xsd:annotation>  
<xsd:documentation>Office</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI902">  
<xsd:annotation>  
<xsd:documentation>Hotel 
room</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI903">  ▼M4
 02015R2378 — RO — 01.01.2023 — 005.001 — 43  
<xsd:annotation>  
<xsd:documentation>Bed and Breakfast room</ 
xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI904">  
<xsd:annotation>  
<xsd:documentation>House</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI905">  
<xsd:annotation>  
<xsd:documentation>Apartment</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI906">  
<xsd:annotation>  
<xsd:documentation>Mobile 
Home</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI907">  
<xsd:annotation>  
<xsd:documentation>Campground</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="DPI908">  
<xsd:annotation>  ▼M4
 02015R2378 — RO — 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 — RO — 01.01.2023 — 005.001 — 45  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="RPONEX2">  
<xsd:annotation>  
<xsd:documentation>The Reporting Platform 
Operator does not have a residence for tax purposes but it is incorporated under the laws of the EU Member 
State.</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="RPONEX3">  
<xsd:annotation>  
<xsd:documentation>The Reporting Platform 
Operator does not have a residence for tax purposes but it has  its place of management (inclu ding effective management) in 
the EU Member State.</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="RPONEX4">  
<xsd:annotation>  
<xsd:documentation>The Reporting Platform 
Operator does not have a residence for tax purposes but it has a permanent establishment in the EU Member State and it is 
not a Qualified Non-Union Platform Operator.</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
<xsd:enumeration value="RPONEX5">  
<xsd:annotation>  
<xsd:documentation>The Reporting Platform 
Operator is neither resident for tax purposes, nor incorporat ed or managed in the EU Member State, nor has a permanent 
establishment in the EU Member State but it facilitates the carrying out of a Relevant Activity by Reportable Sellers or a 
Relevant Activity involving the rental of immovable property located in the EU Member State and it is not a Qualified 
Non-Union Platform Operator.</xsd:documentation>  
</xsd:annotation>  
</xsd:enumeration>  
</xsd:restriction>  ▼M4
 02015R2378 — RO — 01.01.2023 — 005.001 — 46  
</xsd:simpleType>  
<!– –>  
<!– –>  
<!–++++++++++++++++++ Reusable Complex 
types +++++++++++++++++++++++++++++++++++++ –>  
<!– –>  
<!–The Name of a Party, given in fixed Form–>  
<xsd:complexType name="NamePerson_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">The user must spread 
the data about the name of a party over up to six elements. The container element for this will be 'NameFix'. 
</xsd:documentation>  
</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="PrecedingTitle" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">His 
Excellency,Estate of the Late ...</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Title" type="stf: 
StringMin1Max200_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">Greeting 
title. Example: Mr, Dr, Ms, Herr, etc. Can have multiple titles.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="FirstName">  
<xsd:annotation>  
<xsd:documentation xml:lang= 
"en">FirstName of the person</xsd:documentation>  ▼M4
 02015R2378 — RO — 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 — RO — 01.01.2023 — 005.001 — 48  
<xsd:documentation xml:lang="en">Defines the name type of 
Middle Name. Example: First name, middle name, maiden name, father's name, given name, etc.  
</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
</xsd:extension>  
</xsd:simpleContent>  
</xsd:complexType>  
</xsd:element>  
<xsd:element name="NamePrefix" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">de, van, 
van de, von, etc. Example: Derick de Clarke</xsd:documentation>  
</xsd:annotation>  
<xsd:complexType>  
<xsd:simpleContent>  
<xsd:extension base="stf: 
StringMin1Max200_Type">  
<xsd:attribute name="xnlNameType" type="stf: 
StringMin1Max200_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">Defines the type of name 
associated with the NamePrefix. For example the type of name is LastName and this prefix is the prefix for this last name.  
</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
</xsd:extension>  
</xsd:simpleContent>  
</xsd:complexType>  ▼M4
 02015R2378 — RO — 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"> 
Deceased, Retired ...</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
<xsd:attribute name="nameTy pe" type="stf:OECDNameType_ 
EnumType" use="optional">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">It is possible 
for STF documents to contain several names for the same party. This attribute is a qualifier to indicate the type of 
a particular name.</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
</xsd:complexType>  
<!– –>  
<!–Collection of all Data describing a person as a Party –>  
<xsd:complexType name="PersonParty_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">This container 
brings together all data about a person as a party. Name and address are required components and each can 
be present more than once to enable as complete a description as possible. Whenever possible one or more 
identifiers (TIN etc) should be added as well as a residence country code. Additional data that describes and 
identifies the party can be given. The code for the legal type according to the OECD codelist must be added. The 
structures of all of the subelements are defined elsewhere in this schema.</xsd:documentation>  ▼M4
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</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="ResCountryCode" type="iso: 
CountryCode_Type" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>This repeatable data 
element describes the residence country code(s) of the individual Seller and must be present in all data 
records. This should correspond to the jurisdiction of residence identified on the basis of the due diligence 
requirements of the OECD Model Rules or [EU Specific] [EU DIR2021/514]. Specifically, under the OECD 
Model Rules, the residence country code of an individual Seller should correspond to the jurisdiction of the 
Seller’s primary residence.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="TIN" type="dpi:TIN_Type" 
maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>This repeatable data 
element provides the tax identification number (TIN) used by the tax administration of the jurisdiction of 
residence of the individual Seller. In case the individual Seller does not have a TIN, the jurisdiction of 
residence does not issue a TIN or require the collection of the TIN issued to such Seller, or the TIN is not 
known to the sending Competent Authority, the Unknown attribute (see below) must be set to “true” and the value 
“NOTIN” should be entered [OECD Specific]. Furthermore, in case more than one TIN are provided, any 
provided element cannot be flagged as “unknown”.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="VAT" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">This 
data element must be provided when a VAT Identification number is available.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Name" type="dpi:NamePerson_Type" 
maxOccurs="unbounded">  
<xsd:annotation>  ▼M4
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<xsd:documentation>This element should 
contain the name of the person.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Address" type="dpi:Address_Type" 
maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>This data element 
should contain the address of the person, including the country code of the address as well as the type of the 
address, indicating the legal character of that address.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Nationality" type="iso: 
CountryCode_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>The nationality element 
is not to be provided as part of  the DPI schema.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="BirthInfo">  
<xsd:annotation>  
<xsd:documentation>This data element 
contains the birth information of an Individual Seller. It is always required to be provided unless such Seller is 
documented pursuant to a Government Verification Service and is composed of the date and the place of 
birth.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexType>  
<xsd:sequence>  
<xsd:element name="BirthDate" 
type="xsd:date">  
<xsd:annotation>  
<xsd:documentation>This element provides the date of birth, 
complying with the following format: YYYY-MM-DD.</xsd:documentation>  
</xsd:annotation>  ▼M4
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</xsd:element>  
<xsd:element name="BirthPlace" type="dpi: 
BirthPlace_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>This element provides information about the 
place of birth. This element must be filled in at least with the city and the country of birth (either the current jurisdiction  
identified by 2-characters country code or a former jurisdiction identified by a name).</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Address Fix –>  
<xsd:complexType name="AddressFix_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">Structure of the 
address for a party broken down into its logical parts, recommended for easy matching. The 'City' element is 
the only required subelement. All of the subelements are simple text - data type 'string'.  
</xsd:documentation>  
</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="Street" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The street.</xsd: 
documentation>  
</xsd:annotation>  
</xsd:element>  ▼M4
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<xsd:element name="BuildingIdentifier" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The identifier of the 
building on the street, typically a number.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="SuiteIdentifier" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The identifier of an 
office or similar part of a building.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="FloorIdentifier" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The identifier of a 
floor within a building.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="DistrictName" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The name of the dis- 
trict of the address.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="POB" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The post office 
box.</xsd:documentation>  
</xsd:annotation>  ▼M4
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</xsd:element>  
<xsd:element name="PostCode" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The post code of the 
address, which must be provided if available.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="City" type="stf: 
StringMin1Max200_Type">  
<xsd:annotation>  
<xsd:documentation>The city of the address. 
</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="CountrySubentity" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>A geographic area of 
the country larger than district or city, for example a county, a department, a Land, a canton, etc.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–The Address of a Party, given in fixed or free Form, possibly in 
both Forms –>  
<xsd:complexType name="Address_Type">  
<xsd:annotation>  ▼M4
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<xsd:documentation xml:lang="en">The user has the 
option to enter the data about the address of a party either as one long field or to spread the data over up to 
eight elements or even to use both formats. If the user chooses the option to enter the data required in separate 
elements, the container element for this will be 'AddressFix'. If the user chooses the option to enter the data 
required in a less structured way in 'AddressFree' all available address details shall be presented as one string of 
bytes, blank or "/" (slash) or carriage return- line feed used as a delimiter between parts of the address. PLEASE 
NOTE that the address country code is outside both of these elements. The use of the fixed form is recommended as 
a rule to allow easy matching. However, the use of the free form is recommended if the sending state cannot 
reliably identify and distinguish the different parts of the address. The user may want to use both formats e.g. if 
besides separating the logical parts of the address he also wants to indicate a suitable breakdown into print-lines 
by delimiters in the free text form. In this case 'AddressFix' has to precede 'AddressFree'.  
</xsd:documentation>  
</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="CountryCode">  
<xsd:annotation>  
<xsd:documentation>This data element 
provides the country code associated with the entity’s (or person’s) address.</xsd:documentation>  
</xsd:annotation>  
<xsd:simpleType>  
<xsd:restriction base="iso: 
CountryCode_Type">  
<xsd:minLength value="1"/>  
<xsd:maxLength value="2"/>  
</xsd:restriction>  
</xsd:simpleType>  
</xsd:element>  
<xsd:choice>  
<xsd:element name="AddressFree" type="stf: 
StringMin1Max4000_Type">  
<xsd:annotation>  
<xsd:documentation>This data element allows input of address 
information in free text. It should only be used in exceptional circumstances when it is impossible to provide the 
address in the fixed format.</xsd:documentation>  ▼M4
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</xsd:annotation>  
</xsd:element>  
<xsd:sequence>  
<xsd:element name="AddressFix" type="dpi: 
AddressFix_Type"/>  
<xsd:element name="AddressFree" type="stf: 
StringMin1Max4000_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>This data element allows input of address 
information in free text. It should only be used in exceptional circumstances when it is impossible to provide the 
address in the fixed format.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:choice>  
</xsd:sequence>  
<xsd:attribute name="legalAddressType" type="stf:OECDLegalAd ­
dressType_EnumType" use="optional">  
<xsd:annotation>  
<xsd:documentation>This is a datatype for an 
attribute to an address. It serves to indicate the legal character of that address (residential, business etc.).  
The possible values are:  
— OECD301= residentialOrBusiness  
— OECD302= residential  
— OECD303= business  
— OECD304= registeredOffice  
— OECD305= unspecified  
The address of the Reportable Platform Operator 
must represent the “Registered Office Address” (OECD304).</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  ▼M4
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</xsd:complexType>  
<!– –>  
<!–The place of birth –>  
<xsd:complexType name="BirthPlace_Type">  
<xsd:annotation>  
<xsd:documentation>This element provides 
information about the place of birth. This element must be filled in at least with the city and the country of 
birth (either the current jurisdiction identified by 2-characters country code or a former jurisdiction identified by a 
name).</xsd:documentation>  
</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="City" type="stf: 
StringMin1Max200_Type">  
<xsd:annotation>  
<xsd:documentation>The city of 
birth.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="CitySubentity" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The city su- 
bentity of birth.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="CountryInfo">  
<xsd:complexType>  
<xsd:choice>  
<xsd:element name=- 
"CountryCode" type="iso:CountryCode_Type">  
<xsd:annotation>  
<xsd:documentation>The current jurisdiction of 
birth.</xsd:documentation>  ▼M4
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</xsd:annotation>  
</xsd:element>  
<xsd:element 
name="FormerCountryName" type="stf:StringMin1Max200_Type">  
<xsd:annotation>  
<xsd:documentation>The former jurisdiction of birth. 
The Former Country Name element should be used in case the person was born in a country that has since 
ceased to exist.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:choice>  
</xsd:complexType>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–General Type for Monetary Amounts –>  
<xsd:complexType name="MonAmnt_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">This data 
type is to be used whenever monetary amounts are to be communicated. Such amounts shall be given in full 
units, i.e. without decimals. The code for the currency in which the value is expressed has to be taken from the ISO 
codelist 4217 and added in attribute currCode.  
</xsd:documentation>  
</xsd:annotation>  
<xsd:simpleContent>  
<xsd:extension base="xsd:integer">  
<xsd:attribute name="currCode" type="iso: 
currCode_Type" use="required"/>  
</xsd:extension>  
</xsd:simpleContent>  ▼M4
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</xsd:complexType>  
<!– –>  
<!–Organisation name –>  
<xsd:complexType name="NameOrganisation_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">Name of 
organisation</xsd:documentation>  
</xsd:annotation>  
<xsd:simpleContent>  
<xsd:extension base="stf:StringMin1Max200_Type"/>  
</xsd:simpleContent>  
</xsd:complexType>  
<!– –>  
<!–Organisation name (Reportable Seller)–>  
<xsd:complexType name="NameReportableSeller_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">Name of 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 
provided, unless the TIN element is flagged as “unknown”.</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
<xsd:attribute name="unknown" type="xsd:boolean" 
use="optional">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">This attribute 
must be provided if the TIN is not available or inexistent. Any value provided for a TIN flagged as unknown 
will be discarded.</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
</xsd:extension>  
</xsd:simpleContent>  
</xsd:complexType>  
<!– –>  
<!–Message specification: Data identifying and describing 
the message as a whole–>  
<xsd:complexType name="MessageSpec_Type">  
<xsd:annotation>  ▼M4
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<xsd:documentation xml:lang="en">Information 
in the message header identifies the Tax Administration that is sending the message. It specifies when the 
message was created, what period (normally a year) the report is for, and the nature of the report (original, 
corrected, supplemental, etc).</xsd:documentation>  
</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="SendingEntityIN" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>Although not used for exchanges 
between Competent Authorities under the DPI MCAA and [EU DIR2021/514], for domestic reporting, this data 
element can be used in case the schema is mandated for domestic reporting by Reporting Platform Operators to 
their tax administration. In such instances, it identifies the Reporting Platform Operator sending the message 
through a domestically-defined identification number.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="TransmittingCountry" type="iso: 
CountryCode_Type">  
<xsd:annotation>  
<xsd:documentation>This data 
element identifies the jurisdiction of the Competent Authority transmitting the DPI message.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="ReceivingCountry" type="iso: 
CountryCode_Type">  
<xsd:annotation>  
<xsd:documentation>This data 
element identifies the jurisdiction of the Competent Authority receiving the DPI message.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="MessageType" type="dpi: 
MessageType_EnumType">  
<xsd:annotation>  ▼M4
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<xsd:documentation>This data 
element specifies the type of message being sent. The only allowable entry for messages exchanged under the 
OECD Model Rules and [EU Specific] [EU DIR2021/514] in this field is “DPI”.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Warning" type="stf: 
StringMin1Max4000_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation xml:lang= 
"en">Free text expressing the restrictions for use of the information this message contains and the legal 
framework under which it is given.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Contact" type="stf: 
StringMin1Max4000_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation xml:lang= 
"en">All necessary contact information about persons responsible for and involved in the processing of the 
data transmitted in this message, both legally and technically. Free text as this is not intended for automatic 
processing.  
In international exchanges, this 
data element contains the contact details of the sending competent authority.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="MessageRefId" type="stf: 
StringMin1Max170_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang= 
"en">Sender's unique identifier for this message.  
The Message RefID must start 
with the country code of the sending jurisdiction, then the year of the reportable period, then the receiving 
country code before a unique identifier.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  ▼M4
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<xsd:element name="MessageTypeIndic" type="dpi: 
DPIMessageTypeIndic_EnumType">  
<xsd:annotation>  
<xsd:documentation>This data 
element specifies the type of information that is sent, i.e. whether it is new information or whether the message 
seeks to correct or delete previously sent information.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element 
name="ReportingPeriod" type="xsd:date">  
<xsd:annotation>  
<xsd:documentation xml:lang= 
"en">The reporting year for which information is transmitted in documents of the current message. This is in 
yyyy-MM-DD format, on the basis of the calendar year in which the relevant Reportable Period under the OECD 
Model Rules or [EU Specific] [EU DIR2021/514] ended.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Timestamp" type="xsd:date- 
Time">  
<xsd:annotation>  
<xsd:documentation>This data 
element identifies the date and time when the message was compiled. It is anticipated that this element will be 
automatically populated by the host system. The format for use is yyyy-MM-DD’T’hh:mm:ss.nnn. Fractions of 
seconds may be used (in such a case the milli-seconds will be provided on 3 digits, see “.nnn” in the format 
above). </xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Organisation Identification Number –>  
<xsd:complexType name="OrganisationIN_Type">  
<xsd:annotation>  ▼M4
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<xsd:documentation xml:lang="en">This is the 
identification number/identification code for the Entity in question. As the identifier may be not strictly numeric, 
it is just defined as a string of characters. Attribute 'issuedBy' is required to designate the issuer of the identifier. 
Attribute 'INType' defines the type of identification number. </xsd:documentation>  
</xsd:annotation>  
<xsd:simpleContent>  
<xsd:extension base="stf:StringMin1Max200_Type">  
<xsd:attribute name="issuedBy" type="iso: 
CountryCode_Type" use="optional">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">Country code of issuing 
country, indicating country of Residence (to taxes and other)</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
<xsd:attribute name="INType" type="dpi: 
INType_EnumType" use="required">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">This attribute 
defines the type of identification number being sent among the following:  
— [EU Specific]: IIN for 
the reporting of an individual identification number;  
— LEI for the reporting of 
a legal entity identifier;  
— EIN for the reporting of 
an entity identification number;  
— BRN for the reporting 
of a business registration number; or  
— Other.  
</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
</xsd:extension>  
</xsd:simpleContent>  
</xsd:complexType>  ▼M4
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<!– –>  
<!–Collection of all Data describing an organisationy 
as party–>  
<xsd:complexType name="OrganisationParty_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">  
This container brings together all data about an 
organisation as a party. Name and address are required components and each can be present more than once to 
enable as complete a description as possible. Whenever possible one or more identifiers (TIN etc) should be added 
as well as a residence country code. Additional data that describes and identifies the party can be given . The code 
for the legal type according to the OECD codelist must be added. The structures of all of the subelements are 
defined elsewhere in this schema.</xsd:documentation>  
</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="ResCountryCode" 
minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>This 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 
registration number (BRN) must be provided</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="VAT" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation xml:lang= 
"en">This data element can be provided when a VAT Identification number is available.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Name" type="dpi:NameOr ­
ganisation_Type" maxOccurs="unbounded">  
<xsd:annotation>  ▼M4
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<xsd:documentation>This element 
should contain the legal name of the entity, including the domestic designation for the legal form, as indicated in 
its articles of incorporation or any similar document.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="PlatformBusinessName" 
type="stf:StringMin1Max200_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>The repeatable 
Platform Business Name element identifies the business name(s) of the other Reporting Platform(s) in respect of which the 
Reporting Platform Operator is reporting.  
This element must not be used for the Entity Sellers.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Address" type="dpi: 
Address_Type" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>This data 
element should contain the address of the entity, including the country code of the address as well as the type 
of the address, indicating the legal character of that address.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Nexus" type="dpi: 
Nexus_EnumType" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>[EU Specific] 
This data element provides the reason for which the information will be reported to the competent authority of the EU 
Member State.  
This data element must not be 
used for Entity Seller.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="AssumedReporting" type=" 
xsd:boolean" minOccurs="0">  ▼M4
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<xsd:annotation>  
<xsd:documentation>The Assu- 
med Reporting element identifies whether the Reporting Platform Operator is not reporting information on 
Reportable Sellers, because another Reporting Platform Operator has assumed the reporting.  
When “AssumedReporting” is set 
to “true”, it means that another Reporting Platform Operator reported for the Reporting Platform Operator. 
Otherwise, this element must be set to “false”.  
This element is mandatory for 
Reporting Platform Operator and must not be provided for an Entity Seller.  
By way of an example, Platform Z 
is operated by two Platform Operators: Platform Operator 1 (resident in jurisdiction 1) and Platform Operator 2 
(resident in jurisdiction 2). In satisfying the reporting requirements, Platform Operator 1 has obtained assurances 
from Platform Operator 2 that it will fulfil the reporting obligations with respect to all of the Reportable Sellers of 
Platform Operator 1 in jurisdiction 2.  
Platform Operator 1 will 
therefore provide its identification information and set the AssumedReporting element to “true” to notify its 
jurisdiction residence (jurisdiction 1) that it has relied on another Platform Operator to fulfil the reporting 
requirements. Platform Operator 1 will also use the AssumingPlatformOperator element (discussed further 
below) to report to its jurisdiction (jurisdiction 1) identification information on Platform Operator 2, assuming 
the reporting obligation in the name of Platform Operator 1. Platform Operator 1 will not provide Reportable ­
Seller element.  
At the same time, Platform 
Operator 2 will use the AssumedPlatformOperator element (discussed further below) to report to its jurisdiction 
of residence (jurisdiction 2) identification information on Platform Operator 1, for which it has assumed reporting 
obligations, and complete the Platform Operator element for itself.  
[EU Specific] This element is 
optional for the purposes of [EU DIR2021/514].  
</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Correctable Platform Operator_Type–>  
<xsd:complexType name="CorrectablePlatformOperator_Type">  
<xsd:annotation>  ▼M4
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<xsd:documentation>This correctable extends the 
information about the Reporting Platform Operator by considering the DocSpec element used to identify the 
particular report within the DPI message being transmitted.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexContent>  
<xsd:extension base="dpi:OrganisationParty_Type">  
<xsd:sequence>  
<xsd:element name="DocSpec" type="stf: 
DocSpec_Type">  
<xsd:annotation>  
<xsd:documentation>DocSpec identifies the particular report 
within the DPI message being transmitted. It permits the identification of reports requiring 
correction.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:extension>  
</xsd:complexContent>  
</xsd:complexType>  
<!– –>  
<!–Correctable Reportable Seller–>  
<xsd:complexType name="CorrectableReportableSeller_Type">  
<xsd:annotation>  
<xsd:documentation>This correctable extends the 
information about the Reportable Seller by considering the DocSpec element used to identify the particular 
report within the DPI message being transmitted.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexContent>  
<xsd:extension base="dpi:ReportableSeller_Type">  
<xsd:sequence>  ▼M4
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<xsd:element name="DocSpec" type="stf: 
DocSpec_Type">  
<xsd:annotation>  
<xsd:documentation>DocSpec identifies the particular report 
within the DPI message being transmitted. It permits the identification of reports requiring 
correction.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:extension>  
</xsd:complexContent>  
</xsd:complexType>  
<!– –>  
<!–Additional Info –>  
<xsd:complexType name="CorrectableAdditionalInfo_Type">  
<xsd:sequence>  
<xsd:element name="DocSpec" type="stf:DocSpec_Type"/>  
<xsd:element name="OtherInfo" type="stf:StringMin1Max 
4000WithLang_Type" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>Please include any further brief infor ­
mation or explanation you consider necessary or that would facilitate the understanding of the compulsory 
information provided in the country-by-country report. </xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="ResCountryCode" type="iso: 
CountryCode_Type" minOccurs="0" maxOccurs="unbounded"/>  
<!– <xsd:element name="SummaryRef" type="dpi: 
DPISummaryListElementsType_EnumType" minOccurs="0" maxOccurs="unbounded"/> –>  
</xsd:sequence>  ▼M4
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</xsd:complexType>  
<!– –>  
<!–Duplicate of Account Holder Type (from CRS)–>  
<xsd:complexType name="AccountHolder_Type">  
<xsd:sequence>  
<xsd:choice>  
<xsd:element name="Individual" type="dpi: 
NameReportableSeller_Type"/>  
<xsd:sequence>  
<xsd:element name="Organisation" type="dpi: 
OrganisationParty_Type"/>  
<xsd:element name="AcctHolderType"/>  
</xsd:sequence>  
</xsd:choice>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Financial Identifer for Identity–>  
<xsd:complexType name="FinancialIdentifier_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">The Financial 
Identifier is an optional (mandatory) element that reflects the Financial Account Identifier which, under the 
OECD Model Rules or [EU Specific] [EU DIR2021/514], is the unique identifying number or reference 
available to the Reporting Platform Operator of the bank account or other payment account to which the 
Consideration is paid or credited. Under subparagraphs B(2)(c) and B(3)(c) of Section III of the OECD Model 
Rules or [EU Specific] subparagraphs B(2)(b) and B(3)(b) of Section III of [EU DIR2021/514], the Financial 
Identifier must be reported and exchanged provided that it is available to the Reporting Platform Operator and that 
the jurisdiction of the Reportable Seller’s residence has indicated that it wishes to receive such Financial Identifiers 
for taxpayer matching purposes.</xsd:documentation>  
</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="Identifier" type="dpi:Identifier_Type">  ▼M4
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<xsd:annotation>  
<xsd:documentation xml:lang="en">Entity 
Identification Number, which contains the Financial Account Identifier pertaining to the Reportable Seller 
should be reflected. Financial Account Identifiers can include the IBAN number, sort code and account number 
and any other payment account identifier that the Reporting Platform Operator used for transferring the Consi ­
deration in respect to a Reportable Seller.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="AccountHolderName" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The Account Holder 
Name field is an optional (mandatory) element which, reflecting subparagraphs B(2)(d) and B(3)(d) of Section 
III of the OECD Model Rules or [EU Specific] subparagraphs B(2)(c) and B(3)(c) of Section III of [EU 
DIR2021/514], contains the name of the holder of the financial account to which the Consideration is paid or 
credited, where different from the name of the Reportable Seller and to the extent available to the Reporting 
Platform Operator.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="OtherInfo" type="stf: 
StringMin1Max400_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>Reflecting subparagraphs B(2)(d) and 
B(3)(d) of Section III of the OECD Model Rules or [EU Specific] subparagraphs B(2)(c) and B(3)(c) of Section 
III of [EU DIR2021/514], the OtherInfo field contains any other identifying information available to the Reporting 
Platform Operator with respect to that account holder.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Identifer for Financial Identifier–>  
<xsd:complexType name="Identifier_Type">  
<xsd:annotation>  ▼M4
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<xsd:documentation xml:lang="en">The Identifier field 
is a required element which contains the Financial Account Identifier pertaining to the Reportable Seller should be 
reflected. Financial Account Identifiers can include the IBAN number, sort code and account number and any other 
payment account identifier that the Reporting Platform Operator used for transferring the Consideration in respect 
to a Reportable Seller.</xsd:documentation>  
</xsd:annotation>  
<xsd:simpleContent>  
<xsd:extension base="stf:StringMin1Max200_Type">  
<xsd:attribute name="AccountNumberType" 
type="stf:StringMin1Max200_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">This attribute describes 
the type of account number being sent.</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
</xsd:extension>  
</xsd:simpleContent>  
</xsd:complexType>  
<!– –>  
<!–OtherActivities (Complex)–>  
<xsd:complexType name="OtherActivities_Type">  
<xsd:sequence>  
<xsd:element name="Consideration" type="dpi:Consi ­
derationType">  
<xsd:annotation>  
<xsd:documentation>The Consideration 
element contains information on the Consideration received by a Reportable Seller in relation to the Relevant 
Activities provided. It is further split into four elements, representing the quarters during which the Consideration 
was paid or credited to a Reportable Seller. In this respect, Consideration is considered to be paid or credited to a 
Reportable Seller when it is paid or credited to an account specified by the Reportable Seller (as stated in 
paragraph 32 of the Commentary to Section I of the OECD Model Rules).</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  ▼M4
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<xsd:element name="NumberOfActivities" type="dpi: 
NumberOfActivities_Type">  
<xsd:annotation>  
<xsd:documentation>The Number of Acti ­
vities element specified the number of Relevant Activities that a Reportable Seller has provided. It is further 
split into four elements. These elements represent the four quarters in respect of which reporting of the number 
of Relevant Activities in respect of which Consideration was paid or credited to the Reportable Seller is required. 
As such, that the numbers of activities are reported on the basis of the date of payment or credit of the 
Consideration.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Fees" type="dpi:FeesType">  
<xsd:annotation>  
<xsd:documentation>The Fees element is 
further split into four elements, representing the quarters in respect of which reporting takes place. 
</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Taxes" type="dpi:TaxesType">  
<xsd:annotation>  
<xsd:documentation>The Taxes element is 
further split into four elements, representing the quarters in respect of which reporting takes place. 
</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Number of Activities (Complex)–>  
<xsd:complexType name="NumberOfActivities_Type">  
<xsd:annotation>  ▼M4
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<xsd:documentation>The Number of Services element is 
further split into four elements, representing the quarters in respect of which reporting takes place. 
</xsd:documentation>  
</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="NumbQ1" type="xsd:integer"/>  
<xsd:element name="NumbQ2" type="xsd:integer"/>  
<xsd:element name="NumbQ3" type="xsd:integer"/>  
<xsd:element name="NumbQ4" type="xsd:integer"/>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Taxes Type (Complex)–>  
<xsd:complexType name="TaxesType">  
<xsd:annotation>  
<xsd:documentation>The Taxes element is further split 
into four elements, representing the quarters in respect of which reporting takes place.  
Each quarter element is further comprised of the 
MonAmnt_Type, used to communicate taxes withheld in respect of Sellers. Such amounts shall be given in full 
units, i.e. without decimals. The code for the currency, in which the value is expressed has to be taken from the ISO 
code list 4217 and added in attribute currCode.</xsd:documentation>  
</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="TaxQ1" type="dpi:MonAmnt_Type"/>  
<xsd:element name="TaxQ2" type="dpi:MonAmnt_Type"/>  
<xsd:element name="TaxQ3" type="dpi:MonAmnt_Type"/>  
<xsd:element name="TaxQ4" type="dpi:MonAmnt_Type"/>  ▼M4
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</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Fees Type (Complex) –>  
<xsd:complexType name="FeesType">  
<xsd:sequence>  
<xsd:annotation>  
<xsd:documentation>The Fees element is further 
split into four elements, representing the quarters in respect of which reporting takes place.  
Each quarter element is further comprised of the 
MonAmnt_Type, used to communicate the fees withheld in respect of Sellers. Such amounts shall be given in full 
units, i.e. without decimals. The code for the currency, in which the value is expressed has to be taken from the ISO 
code list 4217 and added in attribute currCode.</xsd:documentation>  
</xsd:annotation>  
<xsd:element name="FeesQ1" type="dpi:MonAmnt_Type"/>  
<xsd:element name="FeesQ2" type="dpi:MonAmnt_Type"/>  
<xsd:element name="FeesQ3" type="dpi:MonAmnt_Type"/>  
<xsd:element name="FeesQ4" type="dpi:MonAmnt_Type"/>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Consideration Type (Complex) –>  
<xsd:complexType name="ConsiderationType">  
<xsd:sequence>  
<xsd:annotation>  
<xsd:documentation>The Consideration element 
is further split into four elements, representing the quarters in respect of which reporting takes place.  ▼M4
 02015R2378 — RO — 01.01.2023 — 005.001 — 78  
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 Acti ­
vities element specified the number of Relevant Activities that a Reportable Seller has provided. It is further 
split into four elements. These elements represent the four quarters in respect of which reporting of the number 
of Relevant Activities in respect of which Consideration was paid or credited to the Reportable Seller is required.  
For Relevant Activities involving the rental 
of immovable property, the number of activities must be provided separately with respect to each Property 
Listing.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Fees" type="dpi:FeesType">  
<xsd:annotation>  
<xsd:documentation>The Fees element 
specified the fees and commissions that a Reporting Platform Operator has withheld in respect of a Reportable 
Seller. It is split into four elements, representing the quarters in respect of which the reporting of fees or 
commissions withheld or charged by the Reporting Platform Operator is required under subparagraphs B(2)(g) 
and B(3)(h) of Section III of the OECD Model Rules or [EU Specific] subparagraphs B(2)(f) and B(3)(g) of Section 
III of [EU DIR2021/514]. </xsd:documentation>  
</xsd:annotation>  ▼M4
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</xsd:element>  
<xsd:element name="Taxes" type="dpi:TaxesType">  
<xsd:annotation>  
<xsd:documentation>The Taxes element 
specifies the taxes that a Reporting Platform Operator has withheld in respect of a Reportable Seller. It is further 
split into four elements, representing the quarters in respect of which reporting of taxes withheld by the Reporting 
Platform Operator is required under subparagraphs B(2)(g) and B(3)(h) of Section III of the OECD Model Rules or 
[EU Specific] subparagraphs B(2)(f) and B(3)(g) of Section III of [EU DIR2021/514].</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="PropertyType" type="dpi:DPIPro ­
pertyType_EnumType" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The Property Type 
element specifies the type of property rented. DPI901 to DPI910.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="OtherPropertyType" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>This element describes 
the type of property in case “DPI910” is selected as Prop erty Type. This element cannot be used in case another 
Property Type is selected.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="RentedDays" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The Rented Days 
element contains the number of days that the Property Listing was rented during the Reportable Period.  
4 numbers max. Set the type as simple</xsd: 
documentation>  
</xsd:annotation>  ▼M4
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<xsd:simpleType>  
<xsd:restriction base="xsd:integer">  
<xsd:totalDigits value="4"/>  
<xsd:minInclusive value="1"/>  
</xsd:restriction>  
</xsd:simpleType>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–GVS Type (Complex) –>  
<xsd:complexType name="GVSType">  
<xsd:annotation>  
<xsd:documentation>The GVS element reflects the 
Government Verification Service (GVS) due diligence procedures and is composed of the Name GVS, Jurisdiction 
GVS, Reference GVS and Other TIN GVS elements, which contain the information items subject to reporting (and 
exchange) in respect of a Reportable Seller that has been identified on the basis of a Government Verification 
Service, as well as the Financial Identifier element.  
[EU Specific] At the time of publication, the collection 
and exchange of GVS information is not a legal requirement under [EU DIR2021/514].</xsd:documentation>  
</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="NameGVS" type="stf: 
StringMin1Max200_Type">  
<xsd:annotation>  
<xsd:documentation>The Name GVS element 
contains the legal name of the Reportable Seller.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  ▼M4
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<xsd:element name="JurisdictionGVS">  
<xsd:annotation>  
<xsd:documentation>The Jurisdiction GVS 
element identifies the jurisdiction whose Government Verification Service was relied upon by the Reporting 
Platform Operator in respect of the Reportable Seller.  
It uses the 2-character alphabetic country 
code and country name list based on the ISO 3166-1 Alpha 2 standard.</xsd:documentation>  
</xsd:annotation>  
<xsd:simpleType>  
<xsd:restriction base="iso: 
CountryCode_Type"/>  
</xsd:simpleType>  
</xsd:element>  
<xsd:element name="ReferenceGVS" type="stf: 
StringMin1Max200_Type">  
<xsd:annotation>  
<xsd:documentation>The Reference GVS 
element contains the unique reference number or code provided by the jurisdiction whose GVS was used, 
allowing that jurisdiction to match the Reportable Seller to a taxpayer within its database.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="OtherTINGVS" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>Reflecting subparagraph B(2)(b) and 
B(3)(b) of Section III of the OECD Model Rules, the Other TIN GVS element contains any TIN available to the 
Reporting Platform Operator, including the jurisdiction of issuance.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="FinancialIdentifier" type="dpi:Finan ­
cialIdentifier_Type" minOccurs="0">  
<xsd:annotation>  ▼M4
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<xsd:documentation>The Financial Iden ­
tifier is an optional (mandatory) element that reflects the Financial Account Identifier which is the unique iden ­
tifying number or reference available to the Reporting Platform Operator of the bank account or other payment 
account to which the Consideration is paid or credited.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!– Reportable Seller (Complex)–>  
<xsd:complexType name="ReportableSeller_Type">  
<xsd:sequence>  
<xsd:element name="Identity">  
<xsd:annotation>  
<xsd:documentation>The Identity element 
is further comprised of the EntitySeller and IndividualSeller elements.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexType>  
<xsd:choice>  
<xsd:element name="EntitySeller">  
<xsd:annotation>  
<xsd:documentation>The Entity Seller element is further 
comprised of the Standard and GVS elements.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexType>  
<xsd:choice>  
<xsd:element name="Standard">  
<xsd:annotation>  ▼M4
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<xsd:documentation>The Standard element reflects the 
standard due diligence procedures and is further comprised of the EntSellerID (that follows the OrganisationParty 
Type) and FinancialIdentifier elements. Platform Operators by default would use the standard due diligence 
procedures, but can also rely on the GVS procedure where it has been made available by the Reportable 
Jurisdiction .  
The Standard element should be completed in case the 
Reporting Platform Operator has relied on the standard due diligence procedures of the OECD Model Rules or 
[EU Specific] [EU DIR2021/514] to identify and document the Entity Seller.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexType>  
<xsd:sequence>  
<xsd:element name="EntSellerID" type="dpi: 
OrganisationParty_Type">  
<xsd:annotation>  
<xsd:documentation>The EntSellerID element identifies the 
Entity Seller and follows the OrganisationParty_Type.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="FinancialIdentifier" 
type="dpi:FinancialIdentifier_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>The Financial Identifier is an optional 
(mandatory) element that reflects the Financial Account Identifier which, under the OECD Model Rules or [EU 
Specific] [EU DIR2021/514], is the unique identifying number or reference available to the Reporting Platform 
Operator of the bank account or other payment account to which the Consideration is paid or credited. Under 
subparagraphs B(2)(c) and B(3)(c) of Section III of the OECD Model Rules or [EU Specific] subparagraphs 
B(2)(b) and B(3)(b) of Section III of [EU DIR2021/514], the Financial Identifier must be reported and exchanged 
provided that it is available to the Reporting Platform Operator and that the jurisdiction of the Reportable Seller’s 
residence has indicated that it wishes to receive such Financial Identifiers for taxpayer matching 
purposes.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="PermanentEstablishments" 
type="dpi:PermanentEstablishments_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>[EU Specific] This data element provides 
information on any permanent establishment through which Relevant Activities are carried out by the Entity Seller 
in the Union, indicating each respective EU Member State where such a permanent establishment is 
located.</xsd:documentation>  ▼M4
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</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
</xsd:element>  
<xsd:element name="GVS" type="dpi:GVSType">  
<xsd:annotation>  
<xsd:documentation>The GVS element should be 
completed in case the Reporting Platform Operator has relied on an approved Government Verification Service 
in order to identify and document the Entity Seller.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:choice>  
</xsd:complexType>  
</xsd:element>  
<xsd:element name="Individual ­
Seller">  
<xsd:complexType>  
<xsd:choice>  
<xsd:element name="Standard">  
<xsd:annotation>  
<xsd:documentation>The Standard element reflects the 
standard due diligence procedures and is further comprised of the IndSellerID element (which follows the 
PersonParty Type) and the Financial Identifier element. Platform Operators by default would use the standard 
due diligence procedures, but can also rely on the GVS procedure where it has been made available by the 
Reportable Jurisdiction .  
The PersonParty_Type, as enumerated in Section III of 
the OECD Model Rules or [EU Specific] [EU DIR2021/514], defines the information to be included in relation to 
an individual where the standard due diligence procedures are followed.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexType>  
<xsd:sequence>  ▼M4
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<xsd:element name="IndSellerID" type="dpi: 
PersonParty_Type">  
<xsd:annotation>  
<xsd:documentation>The IndSellerID element identifies the 
individual Seller and follows the PersonParty_Type</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="FinancialIdentifier" type="dpi: 
FinancialIdentifier_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>The Financial Identifier is an optional 
(mandatory) and repeatable element that reflects the Financial Account Identifier which, under the OECD 
Model Rules or [EU Specific] [EU DIR2021/514], is the unique identifying number or reference available to 
the Reporting Platform Operator of the bank account or other payment account to which the Consideration is paid 
or credited. Under subparagraphs B(2)(c) and B(3)(c) of Section III of the OECD Model Rules or [EU Specific] 
subparagraphs B(2)(b) and B(3)(b) of Section III of [EU DIR2021/514], the Financial Identifier must be reported 
and exchanged provided that it is available to the Reporting Platform Operator and that the jurisdiction of the 
Reportable Seller’s residence has indicated that it wishes to receive such Financial Identifiers for taxpayer 
matching purposes.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
</xsd:element>  
<xsd:element name="GVS" type="dpi:GVSType">  
<xsd:annotation>  
<xsd:documentation>The GVS element should be 
completed in case the Reporting Platform Operator has relied on an approved Government Verification Service 
in order to identify and document the Individual Seller.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:choice>  
</xsd:complexType>  
</xsd:element>  
</xsd:choice>  ▼M4
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</xsd:complexType>  
</xsd:element>  
<xsd:element name="RelevantActivities">  
<xsd:annotation>  
<xsd:documentation>The Relevant Acti ­
vities 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 
specifies the Relevant Activities provided by a Reportable Seller with respect to the rental of any mode of 
transport.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!– Permanent Establishments (Complex)–>  ▼M4
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<xsd:complexType name="PermanentEstablishments_Type">  
<xsd:sequence>  
<xsd:annotation>  
<xsd:documentation>The repeatable Permanent 
Establishment element identifies an EU Member State where a permanent establishment through which Relevant 
Activities are carried out by the Entity Seller in the Union is located.</xsd:documentation>  
</xsd:annotation>  
<xsd:element name="PermanentEstablishment" type="iso: 
MSCountryCode_Type" maxOccurs="unbounded"/>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!– Other Platform Operators (Complex)–>  
<xsd:complexType name="OtherPlatformOperators_Type">  
<xsd:choice>  
<xsd:sequence>  
<xsd:element name="AssumingPlatformOperator" 
type="dpi:CorrectableOtherRPO_Type">  
<xsd:annotation>  
<xsd:documentation>This element provides information about 
the Platform Operator assuming the reporting in the name of the Reporting Platform Operator, as identified in the 
Platform Operator element.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
<xsd:sequence>  
<xsd:element name="AssumedPlatformOperator" 
type="dpi:CorrectableOtherRPO_Type" maxOccurs="unbounded">  
<xsd:annotation>  ▼M4
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<xsd:documentation>This repeatable element provides 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:NameOrgani ­
sation_Type">  
<xsd:annotation>  
<xsd:documentation>This element should 
contain the legal name of the entity, including the domestic designation for the legal form, as indicated in its 
articles of incorporation or any similar document.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Address"  type="dpi:Address_Type">  
<xsd:annotation>  
<xsd:documentation>This data element 
should contain the address of the entity, including the country code of the address as well as the type of the 
address, indicating the legal character of that address.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!– Correctable Other Platform Operator (Complex)–>  
<xsd:complexType name="CorrectableOtherRPO_Type">  
<xsd:complexContent>  
<xsd:extension base="dpi:OtherRPO_Type">  
<xsd:sequence>  ▼M4
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<xsd:element name="DocSpec" type="stf: 
DocSpec_Type">  
<xsd:annotation>  
<xsd:documentation>DocSpec identifies the particular report 
within the DPI message being transmitted. It permits the identification of reports requiring correction (for 
further guidance see the Corrections section below).</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:extension>  
</xsd:complexContent>  
</xsd:complexType>  
<!–DPI Body Type - DPI Reporting –>  
<xsd:complexType name="DPIBody_Type">  
<xsd:sequence>  
<xsd:annotation>  
<xsd:documentation>The DPI Body element 
contains the information on the Reporting Platform Operator, as well as on the Relevant Services performed by 
Reportable Sellers that give rise to the exchange.</xsd:documentation>  
</xsd:annotation>  
<xsd:element name="PlatformOperator" type="dpi:Cor- 
rectablePlatformOperator_Type">  
<xsd:annotation>  
<xsd:documentation>The Platform Operator 
element identifies the Reporting Platform Operator and follows the Organisation Party type (see Organisa ­
tionParty_Type).</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="OtherPlatformOperators" type="dpi: 
OtherPlatformOperators_Type" minOccurs="0">  
<xsd:annotation>  ▼M4
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<xsd:documentation>This other Platform 
Operators element identifies either:  
— The Platform Operator assuming the 
reporting in the name of the Reporting Platform Operator, as identified in the Platform Operator element;  
— Each Platform Operator for which the 
Reporting Platform Operator, as identified in the Platform Operator element, assumes the reporting.  
[OECD Specific] This element must be 
provided, if available.  
[EU Specific] This element is optional for 
the purposes of [EU DIR2021/514].  
</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="ReportableSeller" type="dpi: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
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ANEXA XV  
Lista vizat ă la articolul 2d  
Datele statistice necesare pentru schimbul obligatoriu de infor maţii în confor­
mitate cu articolul 8ac alineatul (2) din Directiva 2011/16/UE,  în temeiul arti­
colului 23 alineatul (4) din directiva menţionată, cuprind urmă toarele informaţii:  
— Per mesaj, statistici privind numărul total de rapoarte primi te de la operatorii 
platformelor de raportare pentru schimbul automat obligatoriu d e informaţii  
— Per mesaj, statistici privind numărul total de rapoarte primi te de la fiecare alt 
stat membru  
— Per vânzător raportabil, statistici privind tipul de vânzător  raportabil, numărul 
de identificare fiscală sau echivalentul funcţional, statul mem bru de reședinţă 
al vânzătorului raportabil și motivul schimbului; Statul membru  de reședinţă 
al vânzătorului raportabil și/sau statul membru în care este si tuat bunul imobil  
— Pentru fiecare operator al platformei de raportare, statistic i privind tipul de 
activitate și contraprestaţia relevante și tipul de cotare a pr oprietăţilor.  ▼M4
 02015R2378 — RO — 01.01.2023 — 005.001 — 96  
ANEXA XVI  
Formularul men ţionat la articolul 2f alineatul (1)  
Formularul care trebuie utilizat pentru comunicarea informaţiil or privind 
Operatorii de Platformă Excluși în temeiul articolul 8ac alinea tul (6) din 
Directiva 2011/16/UE și pentru comunicarea informaţiilor privin d Operatorii de 
Platforme Străini în temeiul secţiunii IV punctele F (2) și F ( 4) din anexa V la 
Directiva 2011/16/UE conţine următoarele câmpuri:  
(a) Numele Operatorului de Platformă Exclus  
(b) adresa poștală a Operatorului de Platformă Exclus  
(c) adresa electronică, inclusiv site-urile web ale Operatorulu i de Platformă 
Exclus  
(d) orice NIF emis Operatorului de Platformă Exclus, dacă este disponibil  
(e) Statul membru în care a fost furnizată demonstraţia în conf ormitate cu 
secţiunea I punctul A subpunctul (3) din anexa V la Directiva 
2011/16/UE; precum și  
(f) anul fiscal în care a fost acordat statutul de Operator de Platformă Exclus.  
Formatul num ărului individual de identificare pentru operatorii de 
platforme str ăini 
Numărul individual de identificare este compus din următorul fo rmat de 12 
caractere alfanumerice, CCYYYYXXXXXX, unde: CC este codul ISO d e 
ţară al statului membru care emite numărul individual de identi ficare; AAAA 
este anul în care Operatorul platformei străin se înregistrează  în statul 
membru de înregistrare unică; și XXXXXX este un șir unic de car actere 
compus din litere și/sau cifre.  
Perioada de p ăstrare a anumitor informa ţii eliminate sau eliminate din 
registrul central  
1. În cazul în care înregistrarea unui Operator de Platformă ca re are Obligaţia de 
Raportare în sensul secţiunii I punctul A subpunctul (4) litera  (b) din anexa V 
la Directiva 2011/16/UE, astfel cum a fost modificată prin Dire ctiva (UE) 
2021/514, este revocată în conformitate cu secţiunea IV punctul  F subpunctul 
(7) din anexa V la Directiva 2011/16/UE, statul membru de înreg istrare unică 
șterge Operatorul de Platformă care are Obligaţia de Raportare din registrul 
central. Registrul central păstrează informaţiile șterse menţio nate la secţiunea 
IV punctele F (2) și F (4) din anexa V la Directiva 2011/16/UE pentru o 
perioadă de cel mult 12 luni de la data ștergerii.  
2. Informaţiile înregistrate în registrul central al Operatoril or de Platformă 
Excluși vor fi eliminate în cazul în care un Operator de Platfo rmă Exclus 
în sensul secţiunii I punctul A subpunctul (3) din anexa V la D irectiva 
2011/16/UE, astfel cum a fost modificată prin Directiva (UE) 20 21/514, nu 
demonstrează, în prealabil și anual, într-un mod considerat sat isfăcător de 
autoritatea competentă a statului membru în care, în conformita te cu 
normele prevăzute în secţiunea III punctele A (1)-(3) din anexa  V la 
Directiva 2011/16/UE, Operatorul de Platformă ar fi trebuit să raporteze 
întregul model de afaceri al platformei respective astfel încât  acesta să nu 
aibă Vânzători raportabili. Registrul central păstrează informa ţiile eliminate 
menţionate la literele (a)-(f) din anexa XVI la prezentul regul ament pentru 
o perioadă de cel mult 12 luni de la data eliminării informaţii lor înregistrate.  ▼M4