To besedilo je zgolj informativne narave in nima pravnega u činka. Institucije Unije za njegovo vsebino ne prevzemajo nobene 
odgovornosti. Verodostojne razli čice zadevnih aktov, vklju čno z uvodnimi izjavami, so objavljene v Uradnem listu Evropske 
unije. Na voljo so na portalu EUR-Lex. Uradna besedila so neposredno dostopna prek povezav v tem dokumentu  
►B IZVEDBENA UREDBA KOMISIJE (EU) 2015/2378  
z dne 15. decembra 2015  
o določitvi podrobnih pravil za izvajanje nekaterih dolo čb Direktive Sveta 2011/16/EU o upravnem 
sodelovanju na podro čju obdav čevanja in razveljavitvi Izvedbene uredbe (EU) št. 1156/2012  
(UL L 332, 18.12.2015, str. 19)  
spremenjena z:  
Uradni list  
št. stran  datum  
►M1 Izvedbena uredba Komisije (EU) 2016/1963 z dne 9. novembra 201 6 L 303  4  10.11.2016  
►M2 Izvedbena uredba Komisije (EU) 2018/99 z dne 22. januarja 2018  L  1 7  2 9  23.1.2018  
►M3 Izvedbena uredba Komisije (EU) 2019/532 z dne 28. marca 2019  L  8 8  2 5  29.3.2019  
►M4 Izvedbena uredba Komisije (EU) 2022/1467 z dne 5. septembra 20 22 L 231  3 6  6.9.2022  02015R2378 — SL — 01.01.2023 — 005.001 — 1
02015R2378 — SL — 01.01.2023 — 005.001 — 2  
IZVEDBENA UREDBA KOMISIJE (EU) 2015/2378  
z dne 15. decembra 2015  
o določitvi podrobnih pravil za izvajanje nekaterih dolo čb Direktive 
Sveta 2011/16/EU o upravnem sodelovanju na podro čju 
obdavčevanja in razveljavitvi Izvedbene uredbe (EU) št. 1156/2012  
Člen 1  
Standardni obrazci za izmenjavo na zaprosilo, izmenjavo na lastno 
pobudo, vro čitev in povratne informacije  
1. Pri uporabljenih obrazcih „polje“ pomeni rubriko obrazca, v kateri 
se lahko zabeležijo informacije, ki se izmenjajo v skladu z Dir ektivo 
2011/16/EU.  
2. Obrazec, ki se uporabi za zaprosila za informacije in admini stra­
tivne preiskave iz člena 5 Direktive 2011/16/EU ter odgovore na nje, 
potrdila o prejemu, zaprosila za dodatne informacije o okolišči nah, 
nezmožnost ali zavrnitev na podlagi člena 7 navedene direktive,  je 
skladen s Prilogo I k tej uredbi.  
3. Obrazec, ki se uporabi za informacije, posredovane na lastno  
pobudo, in potrdila o njihovem prejemu iz členov 9 in 10 Direkt ive 
2011/16/EU, je skladen s Prilogo II k tej uredbi.  
4. Obrazec, ki se uporabi za zaprosila za vročitev iz člena 13( 1) in 
13(2) Direktive 2011/16/EU in za odgovore nanje iz člena 13(3) nave­
dene direktive, je skladen s Prilogo III k tej uredbi.  
5. Obrazec, ki se uporabi za povratne informacije iz člena 14(1 ) 
Direktive 2011/16/EU, je skladen s Prilogo IV k tej uredbi.  
Člen 2  
Elektronska oblika obvezne avtomati čne izmenjave podatkov  
1. Elektronska oblika, ki se uporabi za obvezno avtomatično izm e­
njavo podatkov v skladu s členom 8(1) Direktive 2011/16/EU, je 
skladna s Prilogo V k tej uredbi.  
2. Elektronska oblika, ki se uporabi za obvezno avtomatično izm e­
njavo podatkov v skladu s členom 8(3a) Direktive 2011/16/EU, je  
skladna s Prilogo VI k tej uredbi.  ▼B
 02015R2378 — SL — 01.01.2023 — 005.001 — 3  
3. Elektronska oblika, ki se uporabi za obvezno avtomatično izm e­
njavo podatkov v skladu s členom 8ac(2) Direktive 2011/16/EU, j e 
skladna s Prilogo XIV k tej uredbi.  
▼M1 
Člen 2a  
Standardni obrazci, vklju čno z jezikovno ureditvijo, za obvezno 
avtomati čno izmenjavo podatkov o vnaprejšnjih dav čnih stališ čih 
s čezmejnim u činkom in vnaprejšnjih cenovnih sporazumih  
1. Pri uporabljenih obrazcih „element“ in „polje“ pomenita rubr iko 
obrazca, v kateri se lahko zabeležijo podatki, ki se izmenjajo v skladu z 
Direktivo 2011/16/EU.  
2. Obrazec, ki se v skladu s členom 8a Direktive 2011/16/EU 
uporabi za obvezno avtomatično izmenjavo podatkov o vnaprejšnji h 
davčnih stališčih s čezmejnim učinkom in vnaprejšnjih cenovnih spora­
zumih, je usklajen s Prilogo VII k tej uredbi.  
3. Ključni elementi iz člena 20(5) Direktive 2011/16/EU so elem enti 
iz člena 8a(6)(b), (h) in (i) navedene direktive, navedeni klju čni 
elementi pa se pošljejo tudi v angleškem jeziku.  
Člen 2b  
Jezikovna ureditev za obvezno avtomati čno izmenjavo podatkov o 
poročilu po državah  
Ključni elementi iz člena 20(6) Direktive 2011/16/EU so podatki  ali 
pojasnila, vključena v preglednico 3 oddelka III Priloge III k navedeni 
direktivi, navedeni ključni elementi pa se pošljejo tudi v angl eškem 
jeziku, razen v primeru dogovora o uporabi drugega uradnega jez ika 
Unije med državo članico pošiljateljico in vsemi drugimi država mi 
članicami, ki se jim podatki pošljejo v skladu s členom 8aa(2) Direktive 
2011/16/EU.  
▼M2 
Člen 2c  
Oblika in pogoji za sporo čanje letne ocene  
1. Oblika za sporočanje letne ocene učinkovitosti avtomatične i zme­
njave podatkov in doseženih praktičnih rezultatov v skladu s 
členom 23(3) Direktive 2011/16/EU je določena v Prilogi VIII k tej 
uredbi.  
2. Države članice vsako leto do 1. aprila Komisiji z elektronsk imi 
sredstvi sporočijo letno oceno, pri čemer uporabijo obrazec iz odstavka 
1. V oceni je zajeto obdobje prejšnjega koledarskega leta.  ▼M4
 02015R2378 — SL — 01.01.2023 — 005.001 — 4  
Člen 2d  
Seznam statisti čnih podatkov  
1. Seznam statističnih podatkov, ki so v skladu s členom 23(4) Dire­
ktive 2011/16/EU potrebni za vse oblike upravnega sodelovanja, razen 
obvezne avtomatične izmenjave podatkov, je določen v Prilogi IX  k tej 
uredbi.  
Seznam statističnih podatkov, ki so v skladu s členom 8(1) Dire ktive 
2011/16/EU potrebni za obvezno avtomatično izmenjavo podatkov, je 
določen v Prilogi X k tej uredbi.  
Seznam statističnih podatkov, ki so v skladu s členom 8(3a) Dir ektive 
2011/16/EU potrebni za obvezno avtomatično izmenjavo podatkov, je 
določen v Prilogi XI k tej uredbi.  
Seznam statističnih podatkov, ki so v skladu s členom 8aa Direk tive 
2011/16/EU potrebni za obvezno avtomatično izmenjavo podatkov, je 
določen v Prilogi XII k tej uredbi.  
▼M4 
Seznam statističnih podatkov, ki so v skladu s členom 8ac Direk tive 
2011/16/EU potrebni za obvezno avtomatično izmenjavo podatkov, je 
določen v Prilogi XV k tej uredbi.  
▼M2 
2. Države članice vsako leto do 1. aprila Komisiji z elektronsk imi 
sredstvi sporočijo statistične podatke o vseh oblikah upravnega  sodelo­
vanja, razen obvezne avtomatične izmenjave podatkov, v skladu s  
seznamom iz Priloge IX, kar zadeva prejšnje koledarsko leto.  
3. Države članice vsako leto do 1. novembra Komisiji z elektron ­
skimi sredstvi sporočijo statistične podatke o obvezni avtomati čni izme­
njavi podatkov v skladu s seznamom iz Priloge X, Priloge XI in 
Priloge XII.  
▼M3 
Člen 2e  
Standardni obrazci, vklju čno z jezikovno ureditvijo, za obvezno 
avtomati čno izmenjavo podatkov o čezmejnih aranžmajih, o 
katerih se poro ča 
1. Pri uporabljenih obrazcih „element“ in „polje“ pomenita rubr iko 
obrazca, v kateri se lahko zabeležijo podatki, ki se izmenjajo v skladu z 
Direktivo 2011/16/EU.  
2. Obrazec, ki se v skladu s členom 8ab Direktive 2011/16/EU 
uporablja za obvezno avtomatično izmenjavo podatkov o čezmejnih  
aranžmajih, o katerih se poroča, je usklajen s Prilogo XIII k t ej uredbi.  ▼M2
 02015R2378 — SL — 01.01.2023 — 005.001 — 5  
3. Ključni elementi iz tretjega pododstavka člena 20(5) Direkti ve 
2011/16/EU so elementi iz točk (b), (c) in (e) člena 8ab(14) na vedene 
direktive in za te ključne elemente velja jezikovna ureditev iz  
člena 2a(3) te uredbe.  
▼M4 
Člen 2f  
Standardni obrazci za sporo čanje podatkov o Izklju čenih 
operaterjih platform in Operaterjih tujih platform centralnemu 
registru, oblika individualne identifikacijske številke za Operaterje 
tujih platform in obdobje hrambe podatkov, izbrisanih iz 
centralnega registra  
1. Obrazec, ki se uporablja za sporočanje podatkov o Izključeni h 
operaterjih platform in Operaterjih tujih platform centralnemu registru 
v skladu s členom 8ac(6) Direktive 2011/16/EU, je skladen s Pri logo 
XVI k tej uredbi.  
2. Ključni elementi, ki se vnesejo v centralni register, kot je  določeno 
v členu 8ac(6) Direktive 2011/16/EU, so podatki iz pododstavkov  F(2) 
in F(4) oddelka IV Priloge V k navedeni direktivi in Priloge XV I k tej 
uredbi. Vzpostavitev centralnega registra in obdelava osebnih p odatkov, 
ki jo Komisija v imenu pristojnih organov držav članic izvaja v  okviru 
centralnega registra, bosta potekala v skladu z Uredbo (EU) 201 6/679 
Evropskega parlamenta in Sveta (  1 ) ter Uredbo (EU) 2018/1725 Evrop­
skega parlamenta in Sveta (  2 ). Pristojni organi držav članic se štejejo za 
upravljavce podatkov, Komisija pa se šteje za obdelovalca podat kov 
v skladu z Uredbo (EU) 2016/679.  
3. Oblika individualne identifikacijske številke za Operaterje tujih 
platform v smislu člena 8ac(4) Direktive 2011/16/EU je določena  
v Prilogi XVI k tej uredbi.  
4. Obdobje hrambe podatkov, izbrisanih iz centralnega registra,  
v skladu s Prilogo V, oddelek IV, pododstavek F(5), točka (d), in 
členom 8ac(5) Direktive 2011/16/EU, je določeno v Prilogi XVI k  tej 
uredbi.  ▼M3 
( 1 ) Uredba (EU) 2016/679 Evropskega parlamenta in Sveta z dne 27.  aprila 2016 
o varstvu posameznikov pri obdelavi osebnih podatkov in o prost em pretoku 
takih podatkov ter o razveljavitvi Direktive 95/46/ES (Splošna uredba 
o varstvu podatkov) (UL L 119, 4.5.2016, str. 1). 
( 2 ) Uredba (EU) 2018/1725 Evropskega parlamenta in Sveta z dne 23 . oktobra 
2018 o varstvu posameznikov pri obdelavi osebnih podatkov v ins titucijah, 
organih, uradih in agencijah Unije in o prostem pretoku takih p odatkov ter 
o razveljavitvi Uredbe (ES) št. 45/2001 in Sklepa št. 1247/2002 /ES (UL L 295, 
21.11.2018, str. 39).
 02015R2378 — SL — 01.01.2023 — 005.001 — 6  
Člen 3  
Praktični postopki glede uporabe omrežja CCN  
1. Poročila, izjave in vsi drugi dokumenti, navedeni v sporočen ih 
informacijah v skladu z Direktivo 2011/16/EU, se lahko pošljejo  prek 
komunikacijskih sredstev, ki niso omrežje CCN.  
2. Kadar se informacije iz Direktive 2011/16/EU ne izmenjujejo z 
elektronskimi sredstvi z uporabo omrežja CCN in če ni drugače 
dvostransko dogovorjeno, se informacije pošljejo skupaj z dopis om, v 
katerem so opisane sporočene informacije in ki ga ustrezno podp iše 
pristojni organ, ki informacije sporoča.  
Člen 4  
Razveljavitev  
Izvedbena uredba (EU) št. 1156/2012 se razveljavi z učinkom od 
1. januarja 2016.  
Sklicevanja na razveljavljeno izvedbeno uredbo se razumejo kot sklice­
vanja na to uredbo.  
Člen 5  
Začetek veljavnosti in uporaba  
Ta uredba začne veljati tretji dan po objavi v  Uradnem listu Evropske 
unije . 
Uporablja se od 1. januarja 2016.  
Ta uredba je zavezujoča v celoti in se neposredno uporablja v v seh 
državah članicah.  ▼B
 02015R2378 — SL — 01.01.2023 — 005.001 — 7  
PRILOGA I  
Obrazec iz člena 1(2)  
Obrazec za zaprosila za informacije in administrativne preiskav e iz člena 5 in 
člena 5a Direktive 2011/16/EU ter odgovore nanje, potrdila o pr ejemu, zaprosila 
za dodatne informacije o okoliščinah, nezmožnost ali zavrnitev na podlagi člena 7 
Direktive 2011/16/EU vsebuje naslednja polja (  1 ): 
— pravna podlaga,  
— referenčna številka,  
— datum,  
— identiteta organa prosilca in zaprošenega organa,  
— identiteta osebe, ki je predmet preverjanja ali preiskave,  
— splošni opis primera in po potrebi posebne informacije o okol iščinah, ki bodo 
verjetno omogočile oceno verjetne primernosti informacij, zapro šenih od 
uprave, in uveljavljanje nacionalne zakonodaje države članice o  davkih iz 
člena 2 Direktive 2011/16/EU,  
— davčni namen, za katerega se zahtevajo podatki,  
— obdobje, ki je predmet preiskave,  
— ime in naslov katere koli osebe, za katero se meni, da razpol aga z zaprošenimi 
informacijami,  
— izpolnitev zakonske zahteve iz člena 16(1) Direktive 2011/16/ EU, 
— izpolnitev zakonske zahteve iz člena 17(1) Direktive 2011/16/ EU, 
— obrazloženo zaprosilo za administrativno preiskavo in razlogi , zaradi katerih 
je bila izvedba administrativne preiskave zavrnjena,  
— potrdilo o prejemu zaprosila za informacije,  
— zaprosilo za dodatne informacije o okoliščinah,  
— razlogi za nezmožnost ali zavrnitev predložitve informacij,  
— razlogi, zaradi katerih odgovor do zadevnega roka ni bil posl an, in datum, do 
katerega zaprošeni organ meni, da bo lahko odgovoril,  
— podroben opis skupine.  ▼M4 
( 1 ) Vendar pa so za posamezni primer na obrazcu samo tista polja,  ki so v navedenem 
primeru dejansko izpolnjena.
 02015R2378 — SL — 01.01.2023 — 005.001 — 8  
PRILOGA II  
Obrazec iz člena 1(3)  
Obrazec za informacije na lastno pobudo in potrdila o njihovem prejemu iz 
člena 9 oziroma 10 Direktive 2011/16/EU vsebuje naslednja polja  ( 1 ): 
— Pravna podlaga  
— Referenčna številka  
— Datum  
— Identiteta organa pošiljatelja in organa prejemnika  
— Identiteta osebe, ki je predmet izmenjave informacij na lastn o pobudo  
— Obdobje, ki ga pokriva izmenjava informacij na lastno pobudo  
— Izpolnitev zakonske zahteve iz člena 16(1) Direktive 2011/16/ EU 
— Potrdilo o prejemu informacij na lastno pobudo.  ▼B 
( 1 ) Vendar pa so za posamezni primer na obrazcu samo tista polja,  ki so v navedenem 
primeru dejansko izpolnjena.
 02015R2378 — SL — 01.01.2023 — 005.001 — 9  
PRILOGA III  
Obrazec iz člena 1(4)  
Obrazec za zaprosila za vročitev iz člena 13(1) in 13(2) Direkt ive 2011/16/EU in 
odgovor nanj iz člena 13(3) navedene direktive vsebuje naslednj a polja (  1 ): 
— Pravna podlaga  
— Referenčna številka  
— Datum  
— Identiteta organa prosilca in zaprošenega organa  
— Ime in naslov naslovnika instrumenta ali sklepa  
— Ostale informacije, ki bi lahko poenostavile identifikacijo n aslovnika  
— Predmet instrumenta ali sklepa  
— Odgovor zaprošenega organa v skladu s členom 13(3) Direktive 2011/16/EU, 
vključno z datumom vročitve instrumenta ali sklepa naslovniku.  ▼B 
( 1 ) Vendar pa so za posamezni primer na obrazcu samo tista polja,  ki so v navedenem 
primeru dejansko izpolnjena.
 02015R2378 — SL — 01.01.2023 — 005.001 — 10  
PRILOGA IV  
Obrazec iz člena 1(5)  
Obrazec za povratne informacije iz člena 14(1) Direktive 2011/1 6/EU vsebuje 
naslednja polja (  1 ): 
— Referenčna številka  
— Datum  
— Identiteta pristojnega organa, ki izda povratne informacije  
— Splošne povratne informacije glede predloženih informacij  
— Rezultati, ki so neposredno povezani s predloženimi informaci jami ▼B 
( 1 ) Vendar pa so za posamezni primer na obrazcu samo tista polja,  ki so v navedenem 
primeru dejansko izpolnjena.
 02015R2378 — SL — 01.01.2023 — 005.001 — 11  
PRILOGA V  
Elektronska oblika iz člena 2(1)  
Elektronska oblika, ki se uporabi za obvezno avtomatično izmenj avo podatkov v 
skladu s členom 8(1) Direktive 2011/16/EU, je skladna z nasledn jo drevesno 
strukturo in vsebuje naslednje vrste elementov (  1 ): 
(a) v posameznem sporočilu:
  
▼M4 
(b) v telesu sporočila za sporočanje podatkov o dohodku iz zapo slitve, plačilih 
direktorjem ali dohodkih iz prenosa premoženjskih pravic (licen čninah):  
▼B
 ▼B 
( 1 ) Vendar se morajo v elektronski obliki, ki se uporablja v dolo čenem primeru, pojaviti le 
vrste elementov, ki so dejansko na voljo in se uporabljajo v da nem primeru.
 02015R2378 — SL — 01.01.2023 — 005.001 — 12  
(c) v telesu sporočila za sporočanje podatkov o pokojninah:
  
(d) v telesu sporočila za sporočanje podatkov o produktih življ enjskih 
zavarovanj:
  ▼B
 02015R2378 — SL — 01.01.2023 — 005.001 — 13  
(e) v telesu sporočila za sporočanje podatkov o lastništvu nepr emičnin in iz njih 
izhajajočem dohodku:
  
(f) v telesu sporočila, ko ni podatkov za sporočanje v zvezi s posebno 
kategorijo:
  
(g) v telesu sporočila, ki potrjuje prejem podatkov v zvezi s p osebno kategorijo:
  ▼B
 02015R2378 — SL — 01.01.2023 — 005.001 — 14  
PRILOGA VI  
Elektronska oblika iz člena 2(2)  
Elektronska oblika, ki se uporabi za obvezno avtomatično izmenj avo podatkov v 
skladu s členom 8(3a) Direktive 2011/16/EU, je skladna z nasled njo drevesno 
strukturo in vsebuje naslednje elemente in atribute (  1 ): 
(a) v posameznem sporočilu:
  ▼B 
( 1 ) Vendar se morajo v elektronski obliki, ki se uporablja v dolo čenem primeru, pojaviti 
samo elementi in atributi, ki se dejansko uporabljajo v danem p rimeru v zvezi z izvaja­
njem pravil o poročanju in dolžni skrbnosti iz prilog I in II k  Direktivi 2011/16/EU.
 02015R2378 — SL — 01.01.2023 — 005.001 — 15
  
▼B
 02015R2378 — SL — 01.01.2023 — 005.001 — 16
  
▼B
 02015R2378 — SL — 01.01.2023 — 005.001 — 17
  
▼B
 02015R2378 — SL — 01.01.2023 — 005.001 — 18
  
▼B
 02015R2378 — SL — 01.01.2023 — 005.001 — 19
  
▼B
 02015R2378 — SL — 01.01.2023 — 005.001 — 20
  
▼B
 02015R2378 — SL — 01.01.2023 — 005.001 — 21
  
▼B
 02015R2378 — SL — 01.01.2023 — 005.001 — 22
  
▼B
 02015R2378 — SL — 01.01.2023 — 005.001 — 23
  
▼B
 02015R2378 — SL — 01.01.2023 — 005.001 — 24
  
▼B
 02015R2378 — SL — 01.01.2023 — 005.001 — 25  
(b) v vrstah, skupnih FATCA in enotnemu standardu poročanja, ki  se upora­
bljajo v sporočilu iz točke (a) zgoraj:
  ▼B
 02015R2378 — SL — 01.01.2023 — 005.001 — 26
  
▼B
 02015R2378 — SL — 01.01.2023 — 005.001 — 27
  
▼B
 02015R2378 — SL — 01.01.2023 — 005.001 — 28
  
(c) v skupnih vrstah OECD, ki se uporabljajo v sporočilu iz toč ke (a) zgoraj:
  ▼B
 02015R2378 — SL — 01.01.2023 — 005.001 — 29
  
▼B
 02015R2378 — SL — 01.01.2023 — 005.001 — 30
  
▼B
 02015R2378 — SL — 01.01.2023 — 005.001 — 31  
PRILOGA VII  
Obrazec iz člena 2a  
Obrazec o obvezni avtomatični izmenjavi podatkov o vnaprejšnjih  davčnih stali­ 
ščih s čezmejnim učinkom in vnaprejšnjih cenovnih sporazumih v skladu s 
členom 8a Direktive 2011/16/EU vsebuje poleg elementov iz člena  8a(6) nave­
dene direktive naslednje polje:  
(a) sklic na stališče.  ▼M1
 02015R2378 — SL — 01.01.2023 — 005.001 — 32  
PRILOGA VIII  
Obrazec iz člena 2c  
Oblika sporočanja v skladu s členom 23(3) Direktive 2011/16/EU zajema 
naslednje informacije:  
— identifikacija države članice, ki odgovarja na vprašalnik,  
— razpoložljivost podatkov v državi članici,  
— spremljanje, ali so bile posredovane letne dvostranske povrat ne informacije v 
skladu s členom 14(2),  
— učinkovitost avtomatične izmenjave podatkov:  
— obdelava prejetih podatkov in glavna splošna zaznana tehnična  
vprašanja (IT),  
— kakovost prejetih podatkov, ki vsebujejo identifikacijo preje mnikov/ 
strank; vprašanja v zvezi z vsebino prejetih podatkov in poveza ni 
predlogi,  
— skladna uporaba in učinkovitost, vključno z načelno uporabnos tjo poda­
tkov; dejanska in prihodnja uporaba podatkov; uporaba podatkov glede na 
davčno področje; upravno sodelovanje, ki ga spodbuja uporaba pr ejetih 
podatkov,  
— doseženi praktični rezultati, ki vsebujejo skupni izid (vklju čno s poseb­
nimi projekti); specifičen izid posebnih projektov; upravni in drugi 
ustrezni stroški za razvoj in izvajanje avtomatične izmenjave p odatkov; 
upravni stroški za ponavljajoče se operacije avtomatične izmenj ave poda­
tkov; drugi ustrezni stroški za operacije izpolnjevanja davčnih  obveznosti; 
pozitivne in negativne izkušnje; glavni vidiki, ki privedejo do  sporov in 
sodnih postopkov,  
— stopnja uspeha, kar zadeva obveznost sporočanja poročil po dr žavah 
zadevnim državam članicam (število poročil po državah, ki so bi la prejeta 
od davčnih organov drugih držav članic / število poročil po drž avah, ki se 
pričakujejo od davčnih organov drugih držav članic),  
— stopnja skladnosti poročevalcev, kar zadeva obveznost predlož itve poročil 
po državah (število prejetih poročil po državah / število poroč il po 
državah, ki se pričakujejo),  
— seznam vseh jurisdikcij, kjer imajo sedež krovni matični subj ekti poroče­
valcev s sedežem v Uniji, vendar pa popolna poročila po državah  niso 
bila predložena ali izmenjana.  ▼M2
 02015R2378 — SL — 01.01.2023 — 005.001 — 33  
PRILOGA IX  
Seznam iz člena 2d  
Statistični podatki, ki so v skladu s členom 23(4) Direktive 20 11/16/EU potrebni 
za vse oblike upravnega sodelovanja, razen obvezne avtomatične izmenjave 
informacij, zajemajo naslednje podatke:  
— identifikacija države članice,  
— leto,  
— del A: statistični podatki o izmenjavi informacij za vsako dr žavo članico 
posebej:  
— o izmenjavi informacij na zaprosilo (členi 5, 6, 7 Direktive 2011/16/EU):  
— število poslanih zaprosil,  
— število prejetih odgovorov,  
— število popolnih odgovorov, prejetih v zakonskem roku,  
— število odgovorov, za katere so bili podatki (v celoti ali de loma) 
prejeti v dveh mesecih,  
— število prejetih zaprosil,  
— število poslanih odgovorov,  
— število zavrnitev na podlagi člena 17 Direktive 2011/16/EU;  
— o izmenjavi informacij na skupinsko zaprosilo (člen 5a Direkt ive 
2011/16/EU):  
— število poslanih skupinskih zaprosil,  
— število prejetih skupinskih odgovorov,  
— število popolnih skupinskih odgovorov, prejetih v zakonskem r oku, 
— število skupinskih odgovorov, za katere so bili podatki (v ce loti ali 
deloma) prejeti v dveh mesecih,  
— število prejetih skupinskih zaprosil,  
— število poslanih skupinskih odgovorov,  
— število skupinskih zavrnitev na podlagi člena 17 Direktive 
2011/16/EU;  
— o izmenjavi informacij na lastno pobudo (člena 9 in 10 Direkt ive 
2011/16/EU):  
— število poslanih izmenjav na lastno pobudo,  
— število prejetih izmenjav na lastno pobudo;  ▼M4
 02015R2378 — SL — 01.01.2023 — 005.001 — 34  
— del B: statistični podatki o drugih oblikah upravnega sodelov anja:  
— o prisotnosti v upravnih uradih in udeležbi v administrativni h preiskavah 
(člen 11 Direktive 2011/16/EU):  
— število prihodnjih prisotnosti v upravnih uradih in udeležba v admini­
strativnih preiskavah,  
— število prisotnosti, ki se končujejo, v upravnih uradih in ud eležba 
v administrativnih preiskavah;  
— o sočasnih davčnih nadzorih (člen 12 Direktive 2011/16/EU):  
— število sočasnih davčnih nadzorov, ki jih je država članica u vedla,  
— število sočasnih davčnih nadzorov, pri katerih je država član ica 
sodelovala;  
— o zaprosilih za vročitev (člen 13 Direktive 2011/16/EU):  
— število poslanih zaprosil za vročitev,  
— število prejetih zaprosil za vročitev;  
— o povratnih informacijah (člen 14 Direktive 2011/16/EU):  
— število poslanih zaprosil za povratne informacije,  
— število prejetih povratnih informacij,  
— število prejetih zaprosil za povratne informacije,  
— število poslanih povratnih informacij;  
— del C: statistični podatki o ocenjenih dodatnih prihodkih ali  povečanju 
odmerjenih davkov, ki izhajajo iz upravnega sodelovanja. Podatk i iz tega 
dela niso obvezni:  
— izhajajo iz izmenjave informacij na zaprosilo,  
— izhajajo iz izmenjave informacij na lastno pobudo,  
— so posledica sočasnih davčnih nadzorov,  
— zajemajo skupni znesek in število zadev.  ▼M4
 02015R2378 — SL — 01.01.2023 — 005.001 — 35  
PRILOGA X  
Seznam iz člena 2d  
Statistični podatki, ki so v skladu s členom 23(4) Direktive 20 11/16/EU potrebni 
za obvezno avtomatično izmenjavo informacij in se nanašajo na k ategorije 
prihodkov in kapitala iz člena 8(1) navedene direktive, zajemaj o naslednje 
podatke:  
— za vse kategorije prihodkov in kapitala iz člena 8(1) Direkti ve 2011/16/EU: 
statistične podatke o sporočilu in davčnem zavezancu;  
— v primeru dohodka iz zaposlitve in plačil direktorjem: statis tične podatke 
o sporočilu in prejemniku, sporočilu in plačniku, prejemniku in  njegovem 
razmerju, plačniku in njegovem razmerju, prejemniku in dohodku;  
— v primeru pokojnin: statistične podatke o sporočilu in prejem niku, sporočilu 
in plačniku, prejemniku, plačniku, shemi in dohodku;  
— v primeru produktov življenjskih zavarovanj: statistične poda tke o sporočilu 
in polici, polici na splošno, dogodku;  
— v primeru lastništva nepremičnin in iz njih izhajajočega doho dka: statistične 
podatke o sporočilu in stranki, stranki na splošno, količini in  vrednosti 
lastnine, količini in vrednosti transakcije, količini in vredno sti posojila, koli­ 
čini in vrednosti pravice do dohodka;  
— v primeru dohodka iz prenosa premoženjskih pravic (licenčnin) : statistične 
podatke o sporočilu in prejemniku, sporočilu in plačniku, preje mniku in 
dohodku;  
— v primeru sporočila o statusu: statistične podatke o sporočil u o statusu, 
napako sporočila o statusu;  
— v primeru sporočil brez podatkov: statistične podatke o sporo čilih brez 
podatkov.  ▼M4
 02015R2378 — SL — 01.01.2023 — 005.001 — 36  
PRILOGA XI  
Seznam iz člena 2d  
Statistični podatki, ki so v skladu s členom 8(3a) Direktive 20 11/16/EU potrebni 
za obvezno avtomatično izmenjavo podatkov, v skladu s členom 23 (4) te dire­
ktive zajemajo naslednje podatke:  
— za vsako sporočilo posebej: statistične podatke o državi izvo ra in namembni 
državi, skupnem številu zapisov, skupnih zneskih plačil;  
— za vsako državo izvora posebej: statistične podatke o skupnem  številu poro­ 
čevalskih finančnih institucij, skupnih zneskih plačil;  
— za vsak posamezen račun posebej: statistične podatke o števil u imetnikov 
računa, vrsti plačil, zneskih glede na vrsto plačil;  
— za vsak račun posebej: statistične podatke o vrsti imetnika r ačuna, davčni 
identifikacijski številki ali drugi enakovredni oznaki imetnika  računa, državi 
rezidentstva imetnika računa, fizični osebi kot imetniku računa , zaprtem 
računu, mirujočem računu;  
— za vsakega imetnika računa: statistične podatke o vrsti obvla dujoče osebe, 
davčni identifikacijski številki ali drugi enakovredni oznaki o bvladujoče 
osebe, državi rezidentstva obvladujoče osebe, fizični osebi kot  obvladujoči 
osebi.  ▼M2
 02015R2378 — SL — 01.01.2023 — 005.001 — 37  
PRILOGA XII  
Seznam iz člena 2d  
Statistični podatki, ki so v skladu s členom 8aa Direktive 2011 /16/EU potrebni za 
obvezno avtomatično izmenjavo podatkov, v skladu s členom 23(4)  te direktive 
zajemajo naslednje podatke:  
— število poročil po državah, prejetih od poročevalcev,  
— število poročil po državah, ki se pričakujejo od poročevalcev , vendar niso 
bila prejeta ali pa je bilo predloženo le delno poročilo, razčl enitev po juris­
dikcijah krovnih matičnih subjektov,  
— število poročil po državah, vzajemno prejetih od držav članic , 
— število poročil po državah, ki se pričakujejo, vendar niso bi la vzajemno 
prejeta od držav članic,  
— število poročil po državah, vzajemno poslanih državam članica m. ▼M2
 02015R2378 — SL — 01.01.2023 — 005.001 — 38  
PRILOGA XIII  
Obrazec iz člena 2e  
Obrazec za obvezno avtomatično izmenjavo podatkov o čezmejnih a ranžmajih, o 
katerih se poroča, v skladu s členom 8ab Direktive 2011/16/EU v sebuje poleg 
elementov iz člena 8ab(14) navedene direktive naslednje polje:  
(a) Referenčna številka čezmejnega aranžmaja ali aranžmajev, o katerih se 
poroča.  ▼M3
 02015R2378 — SL — 01.01.2023 — 005.001 — 39  
PRILOGA XIV  
Elektronska oblika iz člena 2(3)  
Elektronska oblika, ki se uporabi za obvezno avtomatično izmenj avo informacij 
v skladu s členom 8ac(2) Direktive 2011/16/EU, je skladna z nas lednjo drevesno 
strukturo in vsebuje naslednje elemente in 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 ) Vendar se morajo v elektronski obliki, ki se uporablja v dolo čenem primeru, pojaviti 
samo elementi in atributi, ki se dejansko uporabljajo v danem p rimeru v zvezi z izvaja­
njem pravil o dolžni skrbnosti in poročanju iz oddelkov II in I II Priloge V k Direktivi 
Sveta 2011/16/EU, kakor je bila spremenjena z Direktivo Sveta ( EU) 2021/514.
 02015R2378 — SL — 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 — SL — 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 — SL — 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 — SL — 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 — SL — 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 — SL — 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 — SL — 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 — SL — 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 — SL — 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
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</xsd:element>  
<xsd:element name="LastName">  
<xsd:annotation>  
<xsd:documentation xml:lang= 
"en">Represents the position of the name in a name string. Can be Given Name, Forename, Christian Name, 
Surname, Family Name, etc. Use the attribute "NameType" to define what type this name is.  
In case of a company, this field can be used for the company name.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexType>  
<xsd:simpleContent>  
<xsd:extension base="stf: 
StringMin1Max200_Type">  
<xsd:attribute name="xnlNameType" type="stf: 
StringMin1Max200_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">Defines the name type of 
LastName. Example: Father's name, Family name, Surname, Mother's Name, etc. In some countries, LastName 
could be the given name or first name.  
</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
</xsd:extension>  
</xsd:simpleContent>  
</xsd:complexType>  
</xsd:element>  
<xsd:element name="GenerationIdentifier" type="stf: 
StringMin1Max200_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">Jnr, Thr 
Third, III</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  ▼M4
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<xsd:element name="Suffix" type="stf: 
StringMin1Max200_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">Could 
be compressed initials - PhD, VC, QC</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="GeneralSuffix" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">Dece- 
ased, Retired ...</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
<xsd:attribute name="nameTy pe" type="stf:OECDNameType_ 
EnumType" use="optional">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">It is possible 
for STF documents to contain several names for the same party. This attribute is a qualifier to indicate the type of 
a particular name.</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
</xsd:complexType>  
<!– –>  
<!–Collection of all Data describing a person as a Party –>  
<xsd:complexType name="PersonParty_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">This container 
brings together all data about a person as a party. Name and address are required components and each can 
be present more than once to enable as complete a description as possible. Whenever possible one or more 
identifiers (TIN etc) should be added as well as a residence country code. Additional data that describes and 
identifies the party can be given. The code for the legal type according to the OECD codelist must be added. The 
structures of all of the subelements are defined elsewhere in this schema.</xsd:documentation>  ▼M4
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</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="ResCountryCode" type="iso: 
CountryCode_Type" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>This repeatable data 
element describes the residence country code(s) of the individual Seller and must be present in all data records. 
This should correspond to the jurisdiction of residence identified on the basis of the due diligence requirements of 
the OECD Model Rules or [EU Specific] [EU DIR2021/514]. Specifically, under the OECD Model Rules, the 
residence country code of an individual Seller should correspond to the jurisdiction of the Seller’s primary 
residence.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="TIN" type="dpi:TIN_Type" 
maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>This repeatable data 
element provides the tax identification number (TIN) used by the tax administration of the jurisdiction of residence 
of the individual Seller. In case the individual Seller does not have a TIN, the jurisdiction of residence does not 
issue a TIN or require the collection of the TIN issued to such Seller, or the TIN is not known to the sending 
Competent Authority, the Unknown attribute (see below) must be set to “true” and the value “NOTIN” should be 
entered [OECD Specific]. Furthermore, in case more than one TIN are provided, any provided element cannot be 
flagged as “unknown”.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="VAT" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">This 
data element must be provided when a VAT Identification number is available.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Name" type="dpi:NamePerson_Type" 
maxOccurs="unbounded">  
<xsd:annotation>  ▼M4
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<xsd:documentation>This element should 
contain the name of the person.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Address" type="dpi:Address_Type" 
maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>This data element 
should contain the address of the person, including the country code of the address as well as the type of the 
address, indicating the legal character of that address.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Nationality" type="iso: 
CountryCode_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>The nationality element 
is not to be provided as part of  the DPI schema.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="BirthInfo">  
<xsd:annotation>  
<xsd:documentation>This data element 
contains the birth information of an Individual Seller. It is always required to be provided unless such Seller is 
documented pursuant to a Government Verification Service and is composed of the date and the place of 
birth.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexType>  
<xsd:sequence>  
<xsd:element name="BirthDate" 
type="xsd:date">  
<xsd:annotation>  
<xsd:documentation>This element provides the date of birth, 
complying with the following format: YYYY-MM-DD.</xsd:documentation>  
</xsd:annotation>  ▼M4
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</xsd:element>  
<xsd:element name="BirthPlace" type="dpi: 
BirthPlace_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>This element provides information about the 
place of birth. This element must be filled in at least with the city and the country of birth (either the current jurisdiction  
identified by 2-characters country code or a former jurisdiction identified by a name).</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Address Fix –>  
<xsd:complexType name="AddressFix_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">Structure of the 
address for a party broken down into its logical parts, recommended for easy matching. The 'City' element is 
the only required subelement. All of the subelements are simple text - data type 'string'.  
</xsd:documentation>  
</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="Street" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The street.</xsd: 
documentation>  
</xsd:annotation>  
</xsd:element>  ▼M4
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<xsd:element name="BuildingIdentifier" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The identifier of the 
building on the street, typically a number.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="SuiteIdentifier" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The identifier of an 
office or similar part of a building.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="FloorIdentifier" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The identifier of a 
floor within a building.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="DistrictName" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The name of the dis- 
trict of the address.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="POB" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The post office 
box.</xsd:documentation>  
</xsd:annotation>  ▼M4
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</xsd:element>  
<xsd:element name="PostCode" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The post code of the 
address, which must be provided if available.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="City" type="stf: 
StringMin1Max200_Type">  
<xsd:annotation>  
<xsd:documentation>The city of the address. 
</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="CountrySubentity" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>A geographic area of 
the country larger than district or city, for example a county, a department, a Land, a canton, etc.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–The Address of a Party, given in fixed or free Form, possibly in 
both Forms –>  
<xsd:complexType name="Address_Type">  
<xsd:annotation>  ▼M4
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<xsd:documentation xml:lang="en">The user has the 
option to enter the data about the address of a party either as one long field or to spread the data over up to 
eight elements or even to use both formats. If the user chooses the option to enter the data required in separate 
elements, the container element for this will be 'AddressFix'. If the user chooses the option to enter the data 
required in a less structured way in 'AddressFree' all available address details shall be presented as one string of 
bytes, blank or "/" (slash) or carriage return- line feed used as a delimiter between parts of the address. PLEASE 
NOTE that the address country code is outside both of these elements. The use of the fixed form is recommended as 
a rule to allow easy matching. However, the use of the free form is recommended if the sending state cannot 
reliably identify and distinguish the different parts of the address. The user may want to use both formats e.g. if 
besides separating the logical parts of the address he also wants to indicate a suitable breakdown into print-lines 
by delimiters in the free text form. In this case 'AddressFix' has to precede 'AddressFree'.  
</xsd:documentation>  
</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="CountryCode">  
<xsd:annotation>  
<xsd:documentation>This data element 
provides the country code associated with the entity’s (or person’s) address.</xsd:documentation>  
</xsd:annotation>  
<xsd:simpleType>  
<xsd:restriction base="iso: 
CountryCode_Type">  
<xsd:minLength value="1"/>  
<xsd:maxLength value="2"/>  
</xsd:restriction>  
</xsd:simpleType>  
</xsd:element>  
<xsd:choice>  
<xsd:element name="AddressFree" type="stf: 
StringMin1Max4000_Type">  
<xsd:annotation>  
<xsd:documentation>This data element allows input of address 
information in free text. It should only be used in exceptional circumstances when it is impossible to provide the 
address in the fixed format.</xsd:documentation>  ▼M4
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</xsd:annotation>  
</xsd:element>  
<xsd:sequence>  
<xsd:element name="AddressFix" type="dpi: 
AddressFix_Type"/>  
<xsd:element name="AddressFree" type="stf: 
StringMin1Max4000_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>This data element allows input of address 
information in free text. It should only be used in exceptional circumstances when it is impossible to provide the 
address in the fixed format.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:choice>  
</xsd:sequence>  
<xsd:attribute name="legalAddressType" type="stf:OECDLegalAd ­
dressType_EnumType" use="optional">  
<xsd:annotation>  
<xsd:documentation>This is a datatype for an 
attribute to an address. It serves to indicate the legal character of that address (residential, business etc.).  
The possible values are:  
— OECD301= residentialOrBusiness  
— OECD302= residential  
— OECD303= business  
— OECD304= registeredOffice  
— OECD305= unspecified  
The address of the Reportable Platform Operator 
must represent the “Registered Office Address” (OECD304).</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  ▼M4
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</xsd:complexType>  
<!– –>  
<!–The place of birth –>  
<xsd:complexType name="BirthPlace_Type">  
<xsd:annotation>  
<xsd:documentation>This element provides 
information about the place of birth. This element must be filled in at least with the city and the country of 
birth (either the current jurisdiction identified by 2-characters country code or a former jurisdiction identified by a 
name).</xsd:documentation>  
</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="City" type="stf: 
StringMin1Max200_Type">  
<xsd:annotation>  
<xsd:documentation>The city of 
birth.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="CitySubentity" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The city su- 
bentity of birth.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="CountryInfo">  
<xsd:complexType>  
<xsd:choice>  
<xsd:element name=- 
"CountryCode" type="iso:CountryCode_Type">  
<xsd:annotation>  
<xsd:documentation>The current jurisdiction of 
birth.</xsd:documentation>  ▼M4
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</xsd:annotation>  
</xsd:element>  
<xsd:element name="For- 
merCountryName" type="stf:StringMin1Max200_Type">  
<xsd:annotation>  
<xsd:documentation>The former jurisdiction of birth. 
The Former Country Name element should be used in case the person was born in a country that has since 
ceased to exist.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:choice>  
</xsd:complexType>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–General Type for Monetary Amounts –>  
<xsd:complexType name="MonAmnt_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">This data 
type is to be used whenever monetary amounts are to be communicated. Such amounts shall be given in full units, 
i.e. without decimals. The code for the currency in which the value is expressed has to be taken from the ISO 
codelist 4217 and added in attribute currCode.  
</xsd:documentation>  
</xsd:annotation>  
<xsd:simpleContent>  
<xsd:extension base="xsd:integer">  
<xsd:attribute name="currCode" type="iso: 
currCode_Type" use="required"/>  
</xsd:extension>  
</xsd:simpleContent>  ▼M4
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</xsd:complexType>  
<!– –>  
<!–Organisation name –>  
<xsd:complexType name="NameOrganisation_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">Name of 
organisation</xsd:documentation>  
</xsd:annotation>  
<xsd:simpleContent>  
<xsd:extension base="stf:StringMin1Max200_Type"/>  
</xsd:simpleContent>  
</xsd:complexType>  
<!– –>  
<!–Organisation name (Reportable Seller)–>  
<xsd:complexType name="NameReportableSeller_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">Name of Sel- 
ler</xsd:documentation>  
</xsd:annotation>  
<xsd:simpleContent>  
<xsd:extension 
base="stf:StringMin1Max200_Type"/>  
</xsd:simpleContent>  
</xsd:complexType>  
<!– –>  
<!–TIN –>  
<xsd:complexType name="TIN_Type">  
<xsd:annotation>  ▼M4
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<xsd:documentation xml:lang="en">This is the 
identification number/identification code for the party in question. As the identifier may be not strictly numeric, 
it is just defined as a string of characters. Attribute 'issuedBy' is required to designate the issuer of the identifier. 
</xsd:documentation>  
</xsd:annotation>  
<xsd:simpleContent>  
<xsd:extension base="stf:StringMin0Max200_Type">  
<xsd:attribute name="issuedBy" type="iso: 
CountryCode_Type" use="optional">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">Country code of 
issuing country, indicating country of Residence (to taxes and other).  
It should always be 
provided, unless the TIN element is flagged as “unknown”.</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
<xsd:attribute name="unknown" type="xsd:boolean" 
use="optional">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">This attribute 
must be provided if the TIN is not available or inexistent. Any value provided for a TIN flagged as unknown 
will be discarded.</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
</xsd:extension>  
</xsd:simpleContent>  
</xsd:complexType>  
<!– –>  
<!–Message specification: Data identifying and describing 
the message as a whole–>  
<xsd:complexType name="MessageSpec_Type">  
<xsd:annotation>  ▼M4
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<xsd:documentation xml:lang="en">Information 
in the message header identifies the Tax Administration that is sending the message. It specifies when the message 
was created, what period (normally a year) the report is for, and the nature of the report (original, corrected, 
supplemental, etc).</xsd:documentation>  
</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="SendingEntityIN" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>Although not used for exchanges 
between Competent Authorities under the DPI MCAA and [EU DIR2021/514], for domestic reporting, this data 
element can be used in case the schema is mandated for domestic reporting by Reporting Platform Operators to 
their tax administration. In such instances, it identifies the Reporting Platform Operator sending the message 
through a domestically-defined identification number.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="TransmittingCountry" type="iso: 
CountryCode_Type">  
<xsd:annotation>  
<xsd:documentation>This data 
element identifies the jurisdiction of the Competent Authority transmitting the DPI message.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="ReceivingCountry" type="iso: 
CountryCode_Type">  
<xsd:annotation>  
<xsd:documentation>This data 
element identifies the jurisdiction of the Competent Authority receiving the DPI message.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="MessageType" type="dpi: 
MessageType_EnumType">  
<xsd:annotation>  ▼M4
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<xsd:documentation>This data 
element specifies the type of message being sent. The only allowable entry for messages exchanged under the 
OECD Model Rules and [EU Specific] [EU DIR2021/514] in this field is “DPI”.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Warning" type="stf: 
StringMin1Max4000_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation xml:lang= 
"en">Free text expressing the restrictions for use of the information this message contains and the legal framework 
under which it is given.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Contact" type="stf: 
StringMin1Max4000_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation xml:lang= 
"en">All necessary contact information about persons responsible for and involved in the processing of the 
data transmitted in this message, both legally and technically. Free text as this is not intended for automatic 
processing.  
In international exchanges, this 
data element contains the contact details of the sending competent authority.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="MessageRefId" type="stf: 
StringMin1Max170_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang= 
"en">Sender's unique identifier for this message.  
The Message RefID must start 
with the country code of the sending jurisdiction, then the year of the reportable period, then the receiving country 
code before a unique identifier.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  ▼M4
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<xsd:element name="MessageTypeIndic" type="dpi: 
DPIMessageTypeIndic_EnumType">  
<xsd:annotation>  
<xsd:documentation>This data 
element specifies the type of information that is sent, i.e. whether it is new information or whether the message 
seeks to correct or delete previously sent information.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element 
name="ReportingPeriod" type="xsd:date">  
<xsd:annotation>  
<xsd:documentation xml:lang= 
"en">The reporting year for which information is transmitted in documents of the current message. This is in 
yyyy-MM-DD format, on the basis of the calendar year in which the relevant Reportable Period under the OECD 
Model Rules or [EU Specific] [EU DIR2021/514] ended.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Timestamp" type="xsd:date ­
Time">  
<xsd:annotation>  
<xsd:documentation>This data 
element identifies the date and time when the message was compiled. It is anticipated that this element will be 
automatically populated by the host system. The format for use is yyyy-MM-DD’T’hh:mm:ss.nnn. Fractions of 
seconds may be used (in such a case the milli-seconds will be provided on 3 digits, see “.nnn” in the format 
above). </xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Organisation Identification Number –>  
<xsd:complexType name="OrganisationIN_Type">  
<xsd:annotation>  ▼M4
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<xsd:documentation xml:lang="en">This is the 
identification number/identification code for the Entity in question. As the identifier may be not strictly numeric, 
it is just defined as a string of characters. Attribute 'issuedBy' is required to designate the issuer of the identifier. 
Attribute 'INType' defines the type of identification number. </xsd:documentation>  
</xsd:annotation>  
<xsd:simpleContent>  
<xsd:extension base="stf:StringMin1Max200_Type">  
<xsd:attribute name="issuedBy" type="iso: 
CountryCode_Type" use="optional">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">Country code of issuing 
country, indicating country of Residence (to taxes and other)</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
<xsd:attribute name="INType" type="dpi: 
INType_EnumType" use="required">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">This attribute defi- 
nes the type of identification number being sent among the following:  
— [EU Specific]: IIN for 
the reporting of an individual identification number;  
— LEI for the reporting of 
a legal entity identifier;  
— EIN for the reporting of 
an entity identification number;  
— BRN for the reporting 
of a business registration number; or  
— Other.  
</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
</xsd:extension>  
</xsd:simpleContent>  
</xsd:complexType>  ▼M4
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<!– –>  
<!–Collection of all Data describing an organisationy 
as party–>  
<xsd:complexType name="OrganisationParty_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">  
This container brings together all data about an 
organisation as a party. Name and address are required components and each can be present more than once to 
enable as complete a description as possible. Whenever possible one or more identifiers (TIN etc) should be added 
as well as a residence country code. Additional data that describes and identifies the party can be given . The code 
for the legal type according to the OECD codelist must be added. The structures of all of the subelements are 
defined elsewhere in this schema.</xsd:documentation>  
</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="ResCountryCode" 
minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>This repea ­
table data element describes the residence country code(s) of the entity.  
In case of an Entity Seller this should always be present and should correspond to the jurisdiction of residence 
identified on the basis of the due diligence requirements of the OECD Model Rules or [EU Specific] [EU 
DIR2021/514]. Specifically, under the OECD Model Rules, the residence country code of an Entity Seller should 
correspond to the jurisdiction in which its registered office is located.  
In case of a Reporting Platform Operator, the residence country code should correspond to the jurisdiction where 
the Reporting Platform Operator is resident for tax purposes or, where it does not have a residence for tax 
purposes, either the jurisdiction it is incorporated under or the jurisdiction that it has its place of management 
(including effective management) in, [EU Specific] or the Member State where it has a permanent establishment in.  
[EU Specific]: Reporting Platform Operator: This element is optional.</xsd:documentation>  
</xsd:annotation>  
<xsd:simpleType>  
<xsd:restriction base="iso: 
CountryCode_Type"/>  
</xsd:simpleType>  
</xsd:element>  ▼M4
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<xsd:element name="TIN" type="dpi:TIN_Type" 
maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>This repea ­
table data element provides the tax identification number (TIN) used by the tax administration of the jurisdiction 
of residence of the entity. In case the entity does not have a TIN, or the TIN is not known to the sending Competent 
Authority, the value “NOTIN” should be entered [OECD Specific] and the Unknown attribute (see below) must be 
set to “true”. Furthermore, in case more than one TIN are provided, any provided element cannot be flagged as 
“unknown”.  
[EU Specific]: This element must 
be present for both Reporting Platform Operator and Entity Seller.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="IN" type="dpi: 
OrganisationIN_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation xml:lang= 
"en">This data element can be provided (and repeated) if there are other INs available, such as a company 
registration number or an Entity Identification Number (EIN).  
[EU Specific]:  
— Reporting Platform Operator: 
Where relevant, the individual identification number (IIN) shall be provided  
— Entity Seller: The business 
registration number (BRN) must be provided</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="VAT" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation xml:lang= 
"en">This data element can be provided when a VAT Identification number is available.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Name" type="dpi:NameOr ­
ganisation_Type" maxOccurs="unbounded">  
<xsd:annotation>  ▼M4
 02015R2378 — SL — 01.01.2023 — 005.001 — 68  
<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 
Assumed 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 there ­
fore provide its identification information and set the AssumedReporting element to “true” to notify its jurisdiction 
residence (jurisdiction 1) that it has relied on another Platform Operator to fulfil the reporting requirements. 
Platform Operator 1 will also use the AssumingPlatformOperator element (discussed further below) to report to its 
jurisdiction (jurisdiction 1) identification information on Platform Operator 2, assuming the reporting obligation in 
the name of Platform Operator 1. Platform Operator 1 will not provide ReportableSeller element.  
At the same time, Platform 
Operator 2 will use the AssumedPlatformOperator element (discussed further below) to report to its jurisdiction 
of residence (jurisdiction 2) identification information on Platform Operator 1, for which it has assumed reporting 
obligations, and complete the Platform Operator element for itself.  
[EU Specific] This element is 
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 correc ­
tion.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:extension>  
</xsd:complexContent>  
</xsd:complexType>  
<!– –>  
<!–Correctable Reportable Seller–>  
<xsd:complexType name="CorrectableReportableSeller_Type">  
<xsd:annotation>  
<xsd:documentation>This correctable extends the 
information about the Reportable Seller by considering the DocSpec element used to identify the particular report 
within the DPI message being transmitted.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexContent>  
<xsd:extension base="dpi:ReportableSeller_Type">  
<xsd:sequence>  ▼M4
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<xsd:element name="DocSpec" type="stf: 
DocSpec_Type">  
<xsd:annotation>  
<xsd:documentation>DocSpec identifies the particular report 
within the DPI message being transmitted. It permits the identification of reports requiring correc ­
tion.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:extension>  
</xsd:complexContent>  
</xsd:complexType>  
<!– –>  
<!–Additional Info –>  
<xsd:complexType name="CorrectableAdditionalInfo_Type">  
<xsd:sequence>  
<xsd:element name="DocSpec" type="stf:DocSpec_Type"/>  
<xsd:element name="OtherInfo" type="stf:StringMin1- 
Max4000WithLang_Type" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>Please include any further brief informa ­
tion or explanation you consider necessary or that would facilitate the understanding of the compulsory informa ­
tion provided in the country-by-country report. </xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="ResCountryCode" type="iso: 
CountryCode_Type" minOccurs="0" maxOccurs="unbounded"/>  
<!– <xsd:element name="SummaryRef" type="dpi: 
DPISummaryListElementsType_EnumType" minOccurs="0" maxOccurs="unbounded"/> –>  
</xsd:sequence>  ▼M4
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</xsd:complexType>  
<!– –>  
<!–Duplicate of Account Holder Type (from CRS)–>  
<xsd:complexType name="AccountHolder_Type">  
<xsd:sequence>  
<xsd:choice>  
<xsd:element name="Individual" type="dpi: 
NameReportableSeller_Type"/>  
<xsd:sequence>  
<xsd:element name="Organisation" type="dpi: 
OrganisationParty_Type"/>  
<xsd:element name="AcctHolderType"/>  
</xsd:sequence>  
</xsd:choice>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Financial Identifer for Identity–>  
<xsd:complexType name="FinancialIdentifier_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">The Financial 
Identifier is an optional (mandatory) element that reflects the Financial Account Identifier which, under the 
OECD Model Rules or [EU Specific] [EU DIR2021/514], is the unique identifying number or reference available 
to the Reporting Platform Operator of the bank account or other payment account to which the Consideration is 
paid or credited. Under subparagraphs B(2)(c) and B(3)(c) of Section III of the OECD Model Rules or [EU 
Specific] subparagraphs B(2)(b) and B(3)(b) of Section III of [EU DIR2021/514], the Financial Identifier must be 
reported and exchanged provided that it is available to the Reporting Platform Operator and that the jurisdiction 
of the Reportable Seller’s residence has indicated that it wishes to receive such Financial Identifiers for taxpayer 
matching purposes.</xsd:documentation>  
</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="Identifier" type="dpi:Identifier_Type">  ▼M4
 02015R2378 — SL — 01.01.2023 — 005.001 — 73  
<xsd:annotation>  
<xsd:documentation xml:lang="en">Entity 
Identification Number, which contains the Financial Account Identifier pertaining to the Reportable Seller should 
be reflected. Financial Account Identifiers can include the IBAN number, sort code and account number and any 
other payment account identifier that the Reporting Platform Operator used for transferring the Consideration in 
respect to a Reportable Seller.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="AccountHolderName" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The Account Holder 
Name field is an optional (mandatory) element which, reflecting subparagraphs B(2)(d) and B(3)(d) of Section 
III of the OECD Model Rules or [EU Specific] subparagraphs B(2)(c) and B(3)(c) of Section III of [EU 
DIR2021/514], contains the name of the holder of the financial account to which the Consideration is paid or 
credited, where different from the name of the Reportable Seller and to the extent available to the Reporting 
Platform Operator.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="OtherInfo" type="stf: 
StringMin1Max400_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>Reflecting subparagraphs B(2)(d) and 
B(3)(d) of Section III of the OECD Model Rules or [EU Specific] subparagraphs B(2)(c) and B(3)(c) of Section 
III of [EU DIR2021/514], the OtherInfo field contains any other identifying information available to the Reporting 
Platform Operator with respect to that account holder.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Identifer for Financial Identifier–>  
<xsd:complexType name="Identifier_Type">  
<xsd:annotation>  ▼M4
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<xsd:documentation xml:lang="en">The Identifier field 
is a required element which contains the Financial Account Identifier pertaining to the Reportable Seller should be 
reflected. Financial Account Identifiers can include the IBAN number, sort code and account number and any other 
payment account identifier that the Reporting Platform Operator used for transferring the Consideration in respect 
to a Reportable Seller.</xsd:documentation>  
</xsd:annotation>  
<xsd:simpleContent>  
<xsd:extension base="stf:StringMin1Max200_Type">  
<xsd:attribute name="AccountNumberType" 
type="stf:StringMin1Max200_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">This attribute describes 
the type of account number being sent.</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
</xsd:extension>  
</xsd:simpleContent>  
</xsd:complexType>  
<!– –>  
<!–OtherActivities (Complex)–>  
<xsd:complexType name="OtherActivities_Type">  
<xsd:sequence>  
<xsd:element name="Consideration" type="dpi:Consi ­
derationType">  
<xsd:annotation>  
<xsd:documentation>The Consideration 
element contains information on the Consideration received by a Reportable Seller in relation to the Relevant 
Activities provided. It is further split into four elements, representing the quarters during which the Consideration 
was paid or credited to a Reportable Seller. In this respect, Consideration is considered to be paid or credited to a 
Reportable Seller when it is paid or credited to an account specified by the Reportable Seller (as stated in 
paragraph 32 of the Commentary to Section I of the OECD Model Rules).</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  ▼M4
 02015R2378 — SL — 01.01.2023 — 005.001 — 75  
<xsd:element name="NumberOfActivities" type="dpi: 
NumberOfActivities_Type">  
<xsd:annotation>  
<xsd:documentation>The Number of Activi ­
ties element specified the number of Relevant Activities that a Reportable Seller has provided. It is further split into 
four elements. These elements represent the four quarters in respect of which reporting of the number of Relevant 
Activities in respect of which Consideration was paid or credited to the Reportable Seller is required. As such, that 
the numbers of activities are reported on the basis of the date of payment or credit of the Considera ­
tion.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Fees" type="dpi:FeesType">  
<xsd:annotation>  
<xsd:documentation>The Fees element is 
further split into four elements, representing the quarters in respect of which reporting takes place. 
</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Taxes" type="dpi:TaxesType">  
<xsd:annotation>  
<xsd:documentation>The Taxes element is 
further split into four elements, representing the quarters in respect of which reporting takes place. 
</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Number of Activities (Complex)–>  
<xsd:complexType name="NumberOfActivities_Type">  
<xsd:annotation>  ▼M4
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<xsd:documentation>The Number of Services element is 
further split into four elements, representing the quarters in respect of which reporting takes place. 
</xsd:documentation>  
</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="NumbQ1" type="xsd:integer"/>  
<xsd:element name="NumbQ2" type="xsd:integer"/>  
<xsd:element name="NumbQ3" type="xsd:integer"/>  
<xsd:element name="NumbQ4" type="xsd:integer"/>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Taxes Type (Complex)–>  
<xsd:complexType name="TaxesType">  
<xsd:annotation>  
<xsd:documentation>The Taxes element is further split 
into four elements, representing the quarters in respect of which reporting takes place.  
Each quarter element is further comprised of the 
MonAmnt_Type, used to communicate taxes withheld in respect of Sellers. Such amounts shall be given in full 
units, i.e. without decimals. The code for the currency, in which the value is expressed has to be taken from the ISO 
code list 4217 and added in attribute currCode.</xsd:documentation>  
</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="TaxQ1" type="dpi:MonAmnt_Type"/>  
<xsd:element name="TaxQ2" type="dpi:MonAmnt_Type"/>  
<xsd:element name="TaxQ3" type="dpi:MonAmnt_Type"/>  
<xsd:element name="TaxQ4" type="dpi:MonAmnt_Type"/>  ▼M4
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</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Fees Type (Complex) –>  
<xsd:complexType name="FeesType">  
<xsd:sequence>  
<xsd:annotation>  
<xsd:documentation>The Fees element is further 
split into four elements, representing the quarters in respect of which reporting takes place.  
Each quarter element is further comprised of the 
MonAmnt_Type, used to communicate the fees withheld in respect of Sellers. Such amounts shall be given in full 
units, i.e. without decimals. The code for the currency, in which the value is expressed has to be taken from the ISO 
code list 4217 and added in attribute currCode.</xsd:documentation>  
</xsd:annotation>  
<xsd:element name="FeesQ1" type="dpi:MonAmnt_Type"/>  
<xsd:element name="FeesQ2" type="dpi:MonAmnt_Type"/>  
<xsd:element name="FeesQ3" type="dpi:MonAmnt_Type"/>  
<xsd:element name="FeesQ4" type="dpi:MonAmnt_Type"/>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–Consideration Type (Complex) –>  
<xsd:complexType name="ConsiderationType">  
<xsd:sequence>  
<xsd:annotation>  
<xsd:documentation>The Consideration element 
is further split into four elements, representing the quarters in respect of which reporting takes place.  ▼M4
 02015R2378 — SL — 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 Activi ­
ties element specified the number of Relevant Activities that a Reportable Seller has provided. It is further split into 
four elements. These elements represent the four quarters in respect of which reporting of the number of Relevant 
Activities in respect of which Consideration was paid or credited to the Reportable Seller is required.  
For Relevant Activities involving the rental 
of immovable property, the number of activities must be provided separately with respect to each Property 
Listing.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Fees" type="dpi:FeesType">  
<xsd:annotation>  
<xsd:documentation>The Fees element 
specified the fees and commissions that a Reporting Platform Operator has withheld in respect of a Reportable 
Seller. It is split into four elements, representing the quarters in respect of which the reporting of fees or 
commissions withheld or charged by the Reporting Platform Operator is required under subparagraphs B(2)(g) 
and B(3)(h) of Section III of the OECD Model Rules or [EU Specific] subparagraphs B(2)(f) and B(3)(g) of Section 
III of [EU DIR2021/514]. </xsd:documentation>  
</xsd:annotation>  ▼M4
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</xsd:element>  
<xsd:element name="Taxes" type="dpi:TaxesType">  
<xsd:annotation>  
<xsd:documentation>The Taxes element 
specifies the taxes that a Reporting Platform Operator has withheld in respect of a Reportable Seller. It is further 
split into four elements, representing the quarters in respect of which reporting of taxes withheld by the Reporting 
Platform Operator is required under subparagraphs B(2)(g) and B(3)(h) of Section III of the OECD Model Rules 
or [EU Specific] subparagraphs B(2)(f) and B(3)(g) of Section III of [EU DIR2021/514].</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="PropertyType" type="dpi:DPIPro ­
pertyType_EnumType" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The Property Type 
element specifies the type of property rented. DPI901 to DPI910.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="OtherPropertyType" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>This element descri- 
bes the type of property in case “DPI910” is selected as Property Type. This element cannot be used in case 
another Property Type is selected.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="RentedDays" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The Rented Days 
element contains the number of days that the Property Listing was rented during the Reportable Period.  
4 numbers max. Set the type as simple</xsd: 
documentation>  
</xsd:annotation>  ▼M4
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<xsd:simpleType>  
<xsd:restriction base="xsd:integer">  
<xsd:totalDigits value="4"/>  
<xsd:minInclusive value="1"/>  
</xsd:restriction>  
</xsd:simpleType>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–GVS Type (Complex) –>  
<xsd:complexType name="GVSType">  
<xsd:annotation>  
<xsd:documentation>The GVS element reflects the 
Government Verification Service (GVS) due diligence procedures and is composed of the Name GVS, Jurisdiction 
GVS, Reference GVS and Other TIN GVS elements, which contain the information items subject to reporting (and 
exchange) in respect of a Reportable Seller that has been identified on the basis of a Government Verification 
Service, as well as the Financial Identifier element.  
[EU Specific] At the time of publication, the collection 
and exchange of GVS information is not a legal requirement under [EU DIR2021/514].</xsd:documentation>  
</xsd:annotation>  
<xsd:sequence>  
<xsd:element name="NameGVS" type="stf: 
StringMin1Max200_Type">  
<xsd:annotation>  
<xsd:documentation>The Name GVS element 
contains the legal name of the Reportable Seller.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  ▼M4
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<xsd:element name="JurisdictionGVS">  
<xsd:annotation>  
<xsd:documentation>The Jurisdiction GVS 
element identifies the jurisdiction whose Government Verification Service was relied upon by the Reporting 
Platform Operator in respect of the Reportable Seller.  
It uses the 2-character alphabetic country 
code and country name list based on the ISO 3166-1 Alpha 2 standard.</xsd:documentation>  
</xsd:annotation>  
<xsd:simpleType>  
<xsd:restriction base="iso: 
CountryCode_Type"/>  
</xsd:simpleType>  
</xsd:element>  
<xsd:element name="ReferenceGVS" type="stf: 
StringMin1Max200_Type">  
<xsd:annotation>  
<xsd:documentation>The Reference GVS 
element contains the unique reference number or code provided by the jurisdiction whose GVS was used, allowing 
that jurisdiction to match the Reportable Seller to a taxpayer within its database.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="OtherTINGVS" type="stf: 
StringMin1Max200_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>Reflecting subparagraph B(2)(b) and 
B(3)(b) of Section III of the OECD Model Rules, the Other TIN GVS element contains any TIN available to the 
Reporting Platform Operator, including the jurisdiction of issuance.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="FinancialIdentifier" type="dpi:Finan ­
cialIdentifier_Type" minOccurs="0">  
<xsd:annotation>  ▼M4
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<xsd:documentation>The Financial Identi ­
fier is an optional (mandatory) element that reflects the Financial Account Identifier which is the unique identifying 
number or reference available to the Reporting Platform Operator of the bank account or other payment account 
to which the Consideration is paid or credited.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!– Reportable Seller (Complex)–>  
<xsd:complexType name="ReportableSeller_Type">  
<xsd:sequence>  
<xsd:element name="Identity">  
<xsd:annotation>  
<xsd:documentation>The Identity element 
is further comprised of the EntitySeller and IndividualSeller elements.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexType>  
<xsd:choice>  
<xsd:element name="EntitySeller">  
<xsd:annotation>  
<xsd:documentation>The Entity Seller element is further 
comprised of the Standard and GVS elements.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexType>  
<xsd:choice>  
<xsd:element name="Standard">  
<xsd:annotation>  ▼M4
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<xsd:documentation>The Standard element reflects the 
standard due diligence procedures and is further comprised of the EntSellerID (that follows the OrganisationParty 
Type) and FinancialIdentifier elements. Platform Operators by default would use the standard due diligence 
procedures, but can also rely on the GVS procedure where it has been made available by the Reportable 
Jurisdiction .  
The Standard element should be completed in case the 
Reporting Platform Operator has relied on the standard due diligence procedures of the OECD Model Rules or 
[EU Specific] [EU DIR2021/514] to identify and document the Entity Seller.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexType>  
<xsd:sequence>  
<xsd:element name="EntSellerID" type="dpi: 
OrganisationParty_Type">  
<xsd:annotation>  
<xsd:documentation>The EntSellerID element identifies the 
Entity Seller and follows the OrganisationParty_Type.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="FinancialIdentifier" 
type="dpi:FinancialIdentifier_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>The Financial Identifier is an optional 
(mandatory) element that reflects the Financial Account Identifier which, under the OECD Model Rules or [EU 
Specific] [EU DIR2021/514], is the unique identifying number or reference available to the Reporting Platform 
Operator of the bank account or other payment account to which the Consideration is paid or credited. Under 
subparagraphs B(2)(c) and B(3)(c) of Section III of the OECD Model Rules or [EU Specific] subparagraphs 
B(2)(b) and B(3)(b) of Section III of [EU DIR2021/514], the Financial Identifier must be reported and exchanged 
provided that it is available to the Reporting Platform Operator and that the jurisdiction of the Reportable Seller’s 
residence has indicated that it wishes to receive such Financial Identifiers for taxpayer matching 
purposes.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="PermanentEstablishments" 
type="dpi:PermanentEstablishments_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>[EU Specific] This data element provides 
information on any permanent establishment through which Relevant Activities are carried out by the Entity Seller 
in the Union, indicating each respective EU Member State where such a permanent establishment is 
located.</xsd:documentation>  ▼M4
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</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
</xsd:element>  
<xsd:element name="GVS" type="dpi:GVSType">  
<xsd:annotation>  
<xsd:documentation>The GVS element should be 
completed in case the Reporting Platform Operator has relied on an approved Government Verification Service 
in order to identify and document the Entity Seller.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:choice>  
</xsd:complexType>  
</xsd:element>  
<xsd:element name="Individual ­
Seller">  
<xsd:complexType>  
<xsd:choice>  
<xsd:element name="Standard">  
<xsd:annotation>  
<xsd:documentation>The Standard element reflects the 
standard due diligence procedures and is further comprised of the IndSellerID element (which follows the Person ­
Party Type) and the Financial Identifier element. Platform Operators by default would use the standard due 
diligence procedures, but can also rely on the GVS procedure where it has been made available by the Reportable 
Jurisdiction .  
The PersonParty_Type, as enumerated in Section III of 
the OECD Model Rules or [EU Specific] [EU DIR2021/514], defines the information to be included in relation to 
an individual where the standard due diligence procedures are followed.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexType>  
<xsd:sequence>  ▼M4
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<xsd:element name="IndSellerID" type="dpi: 
PersonParty_Type">  
<xsd:annotation>  
<xsd:documentation>The IndSellerID element identifies the 
individual Seller and follows the PersonParty_Type</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="FinancialIdentifier" type="dpi: 
FinancialIdentifier_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>The Financial Identifier is an optional 
(mandatory) and repeatable element that reflects the Financial Account Identifier which, under the OECD 
Model Rules or [EU Specific] [EU DIR2021/514], is the unique identifying number or reference available to 
the Reporting Platform Operator of the bank account or other payment account to which the Consideration is paid 
or credited. Under subparagraphs B(2)(c) and B(3)(c) of Section III of the OECD Model Rules or [EU Specific] 
subparagraphs B(2)(b) and B(3)(b) of Section III of [EU DIR2021/514], the Financial Identifier must be reported 
and exchanged provided that it is available to the Reporting Platform Operator and that the jurisdiction of the 
Reportable Seller’s residence has indicated that it wishes to receive such Financial Identifiers for taxpayer 
matching purposes.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
</xsd:element>  
<xsd:element name="GVS" type="dpi:GVSType">  
<xsd:annotation>  
<xsd:documentation>The GVS element should be 
completed in case the Reporting Platform Operator has relied on an approved Government Verification Service 
in order to identify and document the Individual Seller.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:choice>  
</xsd:complexType>  
</xsd:element>  
</xsd:choice>  ▼M4
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</xsd:complexType>  
</xsd:element>  
<xsd:element name="RelevantActivities">  
<xsd:annotation>  
<xsd:documentation>The Relevant Activi ­
ties element includes information on the Relevant Activities provided by Reportable Sellers and the Consideration 
derived therefrom. The element is comprised of the Immovable Property, Personal Services, sale of Goods and 
Transportation Rental elements, reflecting the nature of the activities provided by the Reportable Seller. Under the 
OECD Model Rules and [EU DIR2021/514], information in respect of the Immovable Property and Personal 
Services elements must be provided. Under the OECD Extended Scope and [EU DIR2021/514], information in 
respect of the sale of Goods and Transportation Rental elements must also be provided.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexType>  
<xsd:sequence>  
<xsd:element name="Immovable ­
Property" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The Immovable Property element contains 
information on Relevant Activities provided by a Reportable Seller in relation to the rental of immovable property. 
It comprises the repeatable Property Listing element.</xsd:documentation>  
</xsd:annotation>  
<xsd:complexType>  
<xsd:sequence>  
<xsd:element name="PropertyListing" type="dpi:PropertyLi ­
stingType" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>The Property Listing element is 
comprised of the Address, Land Registration Number, Consideration, Number of Activities, Fees, Taxes, Property 
Type and Rented days elements.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  ▼M4
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</xsd:element>  
<xsd:element name="Per- 
sonalServices" type="dpi:OtherActivities_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The Personal Services element contains 
information on Relevant Activities involving time- or task-based work performed by one or more individuals, 
acting either independently or on behalf of an Entity, and which is carried out at the request of a user, either 
online or physically offline after having been facilitated via Platform.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Sa- 
leOfGoods" type="dpi:OtherActivities_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The sale of Goods element specifies the 
Relevant Activities provided by a Reportable Seller with respect to sale of goods.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Tran ­
sportationRental" type="dpi:OtherActivities_Type" minOccurs="0">  
<xsd:annotation>  
<xsd:documentation>The Transportation Rental element speci ­
fies the Relevant Activities provided by a Reportable Seller with respect to the rental of any mode of tran ­
sport.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!– Permanent Establishments (Complex)–>  ▼M4
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<xsd:complexType name="PermanentEstablishments_Type">  
<xsd:sequence>  
<xsd:annotation>  
<xsd:documentation>The repeatable Permanent 
Establishment element identifies an EU Member State where a permanent establishment through which Relevant 
Activities are carried out by the Entity Seller in the Union is located.</xsd:documentation>  
</xsd:annotation>  
<xsd:element name="PermanentEstablishment" type="iso: 
MSCountryCode_Type" maxOccurs="unbounded"/>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!– Other Platform Operators (Complex)–>  
<xsd:complexType name="OtherPlatformOperators_Type">  
<xsd:choice>  
<xsd:sequence>  
<xsd:element name="AssumingPlatformOperator" 
type="dpi:CorrectableOtherRPO_Type">  
<xsd:annotation>  
<xsd:documentation>This element provides information about 
the Platform Operator assuming the reporting in the name of the Reporting Platform Operator, as identified in the 
Platform Operator element.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
<xsd:sequence>  
<xsd:element name="AssumedPlatformOperator" 
type="dpi:CorrectableOtherRPO_Type" maxOccurs="unbounded">  
<xsd:annotation>  ▼M4
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<xsd:documentation>This repeatable element provides infor ­
mation about each Platform Operator for which the Reporting Platform Operator, as identified in the Platform 
Operator element, assumes the reporting.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:choice>  
</xsd:complexType>  
<xsd:complexType name="OtherRPO_Type">  
<xsd:sequence>  
<xsd:annotation>  
<xsd:documentation>This element provides infor ­
mation about the assuming or assumed Platform Operator.</xsd:documentation>  
</xsd:annotation>  
<xsd:element name="ResCountryCode" type="iso: 
CountryCode_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>This repeatable data 
element describes the residence country code(s) of the Platform Operator assuming the reporting or the residence 
country code(s) of each Platform Operator for which the Reporting Platform Operator assumes the reporting. As 
with the residence country code(s) of the Reporting Platform Operator, the residence country code of this Platform 
Operator should correspond to the jurisdiction where the Platform Operator is resident for tax purposes or, where 
it does not have a residence for tax purposes, either the jurisdiction it is incorporated under or the jurisdiction that 
it has its place of management (including effective management) in, [EU Specific] or the Member State where it 
has a permanent establishment in.  
[EU Specific] This element is optional for 
the purposes of [EU DIR2021/514].  
</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="TIN" type="dpi:TIN_Type" ma- 
xOccurs="unbounded">  
<xsd:annotation>  ▼M4
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<xsd:documentation>This data element 
provides the tax identification number (TIN) used by the tax administration of the jurisdiction of residence of 
the entity. In case the entity does not have a TIN, or the TIN is not known to the sending Competent Authority, the 
Unknown attribute (see below) must be set to “true”. Furthermore, in case more than one TIN are provided, any 
provided element cannot be flagged as “unknown”.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Name" type="dpi:NameOrganisa ­
tion_Type">  
<xsd:annotation>  
<xsd:documentation>This element should 
contain the legal name of the entity, including the domestic designation for the legal form, as indicated in its 
articles of incorporation or any similar document.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="Address"  type="dpi:Address_Type">  
<xsd:annotation>  
<xsd:documentation>This data element 
should contain the address of the entity, including the country code of the address as well as the type of the 
address, indicating the legal character of that address.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!– Correctable Other Platform Operator (Complex)–>  
<xsd:complexType name="CorrectableOtherRPO_Type">  
<xsd:complexContent>  
<xsd:extension base="dpi:OtherRPO_Type">  
<xsd:sequence>  ▼M4
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<xsd:element name="DocSpec" type="stf: 
DocSpec_Type">  
<xsd:annotation>  
<xsd:documentation>DocSpec identifies the particular report 
within the DPI message being transmitted. It permits the identification of reports requiring correction (for further 
guidance see the Corrections section below).</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:extension>  
</xsd:complexContent>  
</xsd:complexType>  
<!–DPI Body Type - DPI Reporting –>  
<xsd:complexType name="DPIBody_Type">  
<xsd:sequence>  
<xsd:annotation>  
<xsd:documentation>The DPI Body element 
contains the information on the Reporting Platform Operator, as well as on the Relevant Services performed by 
Reportable Sellers that give rise to the exchange.</xsd:documentation>  
</xsd:annotation>  
<xsd:element name="PlatformOperator" type="dpi:Cor- 
rectablePlatformOperator_Type">  
<xsd:annotation>  
<xsd:documentation>The Platform Opera- 
tor element identifies the Reporting Platform Operator and follows the Organisation Party type (see Organisa ­
tionParty_Type).</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="OtherPlatformOperators" type="dpi: 
OtherPlatformOperators_Type" minOccurs="0">  
<xsd:annotation>  ▼M4
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<xsd:documentation>This other Platform 
Operators element identifies either:  
— The Platform Operator assuming the 
reporting in the name of the Reporting Platform Operator, as identified in the Platform Operator element;  
— Each Platform Operator for which the 
Reporting Platform Operator, as identified in the Platform Operator element, assumes the reporting.  
[OECD Specific] This element must be 
provided, if available.  
[EU Specific] This element is optional for 
the purposes of [EU DIR2021/514].  
</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="ReportableSeller" type="dpi:Cor- 
rectableReportableSeller_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>This element contains 
the identification information on each Reportable Seller, as well as information on the Relevant Services provided 
by such Reportable Seller and the Consideration derived therefrom.  
In case of Nil Reporting, i.e. when Messa ­
geTypeIndic is set to “DPI403”, no Reportable Seller must be provided.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
</xsd:complexType>  
<!– –>  
<!–+++++++++++++++++++++++++++++++++++++++ 
++++++++++++++++++ Schema element ++++++++++++++++++++++++++++++++++++++++++++ –>  
<!– DPI OECD File Message structure –>  
<!– –>  
<!–DPI Message structure –>  ▼M4
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<xsd:element name="DPI_OECD">  
<xsd:complexType>  
<xsd:sequence>  
<xsd:element name="MessageSpec" type="dpi: 
MessageSpec_Type">  
<xsd:annotation>  
<xsd:documentation>The information in the message header 
identifies the tax administration that is sending the DPI message. It specifies when the message was created, 
what reporting period the report is for, and the nature of the report (original, supplemental, 
etc.).</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
<xsd:element name="DPIBody" type="dpi: 
DPIBody_Type" minOccurs="0" maxOccurs="unbounded">  
<xsd:annotation>  
<xsd:documentation>The DPI Body element contains the infor ­
mation on the Reporting Platform Operator, as well as on the Relevant Services performed by Reportable Sellers 
that give rise to the exchange.</xsd:documentation>  
</xsd:annotation>  
</xsd:element>  
</xsd:sequence>  
<xsd:attribute name="version" type="stf: 
StringMin1Max10_Type">  
<xsd:annotation>  
<xsd:documentation xml:lang="en">The DPI 
Version.</xsd:documentation>  
</xsd:annotation>  
</xsd:attribute>  
</xsd:complexType>  
</xsd:element>  
<!– –>  
</xsd:schema>  ▼M4
 02015R2378 — SL — 01.01.2023 — 005.001 — 95  
PRILOGA XV  
Seznam iz člena 2d  
Statistični podatki, ki so v skladu s členom 8ac(2) Direktive 2 011/16/EU potrebni 
za obvezno izmenjavo informacij, v skladu s členom 23(4) navede ne direktive 
zajemajo naslednje podatke:  
— za vsako sporočilo posebej, statistične podatke o skupnem šte vilu poročil, 
prejetih od Poročevalskih operaterjev platform za obvezno avtom atično izme­
njavo informacij,  
— za vsako sporočilo posebej, statistične podatke o skupnem šte vilu poročil, 
prejetih od vsake druge države članice,  
— za vsakega Prodajalca, o katerem se poroča, statistične podat ke o vrsti Proda­
jalca, o katerem se poroča, identifikacijsko številko davčnega zavezanca ali 
enakovredno oznako, državo članico, v kateri je Prodajalec, o k aterem se 
poroča, rezident in razlog za izmenjavo; državo članico, v kate ri je Proda­
jalec, o katerem se poroča, rezident, in/ali državo članico, v kateri se nahaja 
nepremičnina,  
— za vsakega Poročevalskega operaterja platforme, statistične p odatke o vrsti 
Zadevne dejavnosti dejavnosti ter Nadomestilu in vrsti Oglaševa ne nepremi­ 
čnine.  ▼M4
 02015R2378 — SL — 01.01.2023 — 005.001 — 96  
PRILOGA XVI  
Obrazec iz člena 2f(1)  
Obrazec, ki se uporablja za sporočanje podatkov o Izključenih o peraterjih plat­
form v skladu s členom 8ac(6) Direktive 2011/16/EU in za sporoč anje podatkov 
o Operaterjih tujih platform v skladu s pododstavkoma F(2) in F (4) oddelka IV 
Priloge V k Direktivi 2011/16/EU, vsebuje naslednja polja:  
(a) ime Izključenega operaterja platforme,  
(b) poštni naslov Izključenega operaterja platforme,  
(c) elektronski naslov, vključno s spletišči Izključenega opera terja platforme,  
(d) vsako IŠD, izdano Izključenemu operaterju platforme, če je na voljo,  
(e) država članica, v kateri je bil predložen dokaz v skladu s pododstavkom 
A(3) oddelka I Priloge V k Direktivi 2011/16/EU ter  
(f) poslovno leto, v katerem je bil odobren status Izključenega  operaterja 
platforme.  
Oblika individualne identifikacijske številke za Operaterje tujih platform  
Individualna identifikacijska številka je sestavljena iz nasled nje 12-mestne 
številke, CCYYYYXXXXXX, kjer je: CC oznaka države ISO za državo  
članico, ki izda individualno identifikacijsko številko; YYYY l eto, v katerem 
se Operater tuje platforme registrira pri državi članici enkrat ne registracije; in 
XXXXXX edinstven niz znakov, sestavljen iz črk in/ali številk.  
Obdobje hrambe nekaterih podatkov, izbrisanih ali odstranjenih iz 
centralnega registra  
1. Kadar se registracija Poročevalskega operaterja platforme v smislu točke (b) 
pododstavka A(4) oddelka I Priloge V k Direktivi 2011/16/EU, ka kor je bila 
spremenjena z Direktivo (EU) 2021/514, prekliče v skladu s podo dstavkom 
F(7) oddelka IV Priloge V k Direktivi 2011/16/EU, država članic a enkratne 
registracije Poročevalskega operaterja platforme izbriše iz cen tralnega registra. 
Centralni register hrani izbrisane podatke iz pododstavkov F(2)  in F(4) 
oddelka IV Priloge V k Direktivi 2011/16/EU največ 12 mesecev o d datuma 
izbrisa.  
2. Podatki, evidentirani v centralnem registru za Izključene op eraterje platform, 
bodo odstranjeni, če Izključeni operater platforme v smislu pod odstavka A(3) 
oddelka I Priloge V k Direktivi 2011/16/EU, kakor je bila sprem enjena z Dire­
ktivo (EU) 2021/514, vnaprej in enkrat letno pristojnemu organu  države 
članice, ki bi mu v skladu s pravili iz pododstavkov A(1) do A( 3) oddelka 
III Priloge V k Direktivi 2011/16/EU Operater platforme sicer m oral poročati, 
ne predloži zadovoljivih dokazov o tem, da je celotni poslovni model plat­
forme tak, da ne vključuje Prodajalcev, o katerih je treba poro čati. Centralni 
register hrani odstranjene podatke iz Priloge XVI, točke (a) do  (f), k tej uredbi 
največ 12 mesecev od datuma odstranitve evidentiranih podatkov.  ▼M4