Commission Implementing Regulation (EU) 2015/2378 of 15 December 2015 laying down detailed rules for implementing certain provisions of Council Directive 2011/16/EU on administrative cooperation in the field of taxation and repealing Implementing Regulation (EU) No 1156/2012

CARF Version

ISO CARF TYPES

http://www.w3.org/2001/XMLSchema" targetNamespace="urn:oecd:ties:isocarftypes:v1" elementFormDefault="qualified" attributeFormDefault="unqualified" version="1.1">

ISO-3166 Alpha 2 country codes

AFGHANISTAN

ALAND ISLANDS

ALBANIA

ALGERIA

AMERICAN SAMOA

ANDORRA

ANGOLA

ANGUILLA

ANTARCTICA

ANTIGUA AND BARBUDA

ARGENTINA

ARMENIA

ARUBA

AUSTRALIA

AUSTRIA

AZERBAIJAN

BAHAMAS

BAHRAIN

BANGLADESH

BARBADOS

BELARUS

BELGIUM

BELIZE

BENIN

BERMUDA

BHUTAN

BOLIVIA, PLURINATIONAL STATE OF

BONAIRE, SINT EUSTATIUS AND SABA

BOSNIA AND HERZEGOVINA

BOTSWANA

BOUVET ISLAND

BRAZIL

BRITISH INDIAN OCEAN TERRITORY

BRUNEI DARUSSALAM

BULGARIA

BURKINA FASO

BURUNDI

CAMBODIA

CAMEROON

CANADA

CABO VERDE

CAYMAN ISLANDS

CENTRAL AFRICAN REPUBLIC

CHAD

CHILE

CHINA

CHRISTMAS ISLAND

COCOS (KEELING) ISLANDS

COLOMBIA

COMOROS

CONGO

CONGO, THE DEMOCRATIC REPUBLIC OF THE

COOK ISLANDS

COSTA RICA

COTE D'IVOIRE

CROATIA

CUBA

CURACAO

CYPRUS

CZECHIA

DENMARK

DJIBOUTI

DOMINICA

DOMINICAN REPUBLIC

ECUADOR

EGYPT

EL SALVADOR

EQUATORIAL GUINEA

ERITREA

ESTONIA

ETHIOPIA

FALKLAND ISLANDS (MALVINAS)

FAROE ISLANDS

FIJI

FINLAND

FRANCE

FRENCH GUIANA

FRENCH POLYNESIA

FRENCH SOUTHERN TERRITORIES

GABON

GAMBIA

GEORGIA

GERMANY

GHANA

GIBRALTAR

GREECE

GREENLAND

GRENADA

GUADELOUPE

GUAM

GUATEMALA

GUERNSEY

GUINEA

GUINEA-BISSAU

GUYANA

HAITI

HEARD ISLAND AND MCDONALD ISLANDS

HOLY SEE (VATICAN CITY STATE)

HONDURAS

HONG KONG

HUNGARY

ICELAND

INDIA

INDONESIA

IRAN, ISLAMIC REPUBLIC OF

IRAQ

IRELAND

ISLE OF MAN

ISRAEL

ITALY

JAMAICA

JAPAN

JERSEY

JORDAN

KAZAKHSTAN

KENYA

KIRIBATI

KOREA, DEMOCRATIC PEOPLE'S REPUBLIC OF

KOREA, REPUBLIC OF

KUWAIT

KYRGYZSTAN

LAO PEOPLE'S DEMOCRATIC REPUBLIC

LATVIA

LEBANON

LESOTHO

LIBERIA

LIBYA

LIECHTENSTEIN

LITHUANIA

LUXEMBOURG

MACAO

NORTH MACEDONIA

MADAGASCAR

MALAWI

MALAYSIA

MALDIVES

MALI

MALTA

MARSHALL ISLANDS

MARTINIQUE

MAURITANIA

MAURITIUS

MAYOTTE

MEXICO

MICRONESIA, FEDERATED STATES OF

MOLDOVA, REPUBLIC OF

MONACO

MONGOLIA

MONTENEGRO

MONTSERRAT

MOROCCO

MOZAMBIQUE

MYANMAR

NAMIBIA

NAURU

NEPAL

NETHERLANDS

NEW CALEDONIA

NEW ZEALAND

NICARAGUA

NIGER

NIGERIA

NIUE

NORFOLK ISLAND

NORTHERN MARIANA ISLANDS

NORWAY

OMAN

PAKISTAN

PALAU

PALESTINE, STATE OF

PANAMA

PAPUA NEW GUINEA

PARAGUAY

PERU

PHILIPPINES

PITCAIRN

POLAND

PORTUGAL

PUERTO RICO

QATAR

REUNION

ROMANIA

RUSSIAN FEDERATION

RWANDA

SAINT BARTHELEMY

SAINT HELENA, ASCENSION AND TRISTAN DA CUNHA

SAINT KITTS AND NEVIS

SAINT LUCIA

SAINT MARTIN (FRENCH PART)

SAINT PIERRE AND MIQUELON

SAINT VINCENT AND THE GRENADINES

SAMOA

SAN MARINO

SAO TOME AND PRINCIPE

SAUDI ARABIA

SENEGAL

SERBIA

SEYCHELLES

SIERRA LEONE

SINGAPORE

SINT MAARTEN (DUTCH PART)

SLOVAKIA

SLOVENIA

SOLOMON ISLANDS

SOMALIA

SOUTH AFRICA

SOUTH GEORGIA AND THE SOUTH SANDWICH ISLANDS

SOUTH SUDAN

SPAIN

SRI LANKA

SUDAN

SURINAME

SVALBARD AND JAN MAYEN

ESWATINI

SWEDEN

SWITZERLAND

SYRIAN ARAB REPUBLIC

TAIWAN, PROVINCE OF CHINA

TAJIKISTAN

TANZANIA, UNITED REPUBLIC OF

THAILAND

TIMOR-LESTE

TOGO

TOKELAU

TONGA

TRINIDAD AND TOBAGO

TUNISIA

TURKEY

TURKMENISTAN

TURKS AND CAICOS ISLANDS

TUVALU

UGANDA

UKRAINE

UNITED ARAB EMIRATES

UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND

UNITED STATES

UNITED STATES MINOR OUTLYING ISLANDS

URUGUAY

UZBEKISTAN

VANUATU

VENEZUELA, BOLIVARIAN REPUBLIC OF

VIET NAM

VIRGIN ISLANDS, BRITISH

VIRGIN ISLANDS, U.S.

WALLIS AND FUTUNA

WESTERN SAHARA

YEMEN

ZAMBIA

ZIMBABWE

KOSOVO

<!-- ISO 4217 alpha 3 Currency Code

The following disclaimer refers to all uses of the ISO currency code list in the CARF schema: For practical reasons, the list is based on the ISO 4217 Alpha 3 currency list which is currently used by banks and other financial institutions, and hence by tax administrations. The use of this list does not imply the expression by the OECD of any opinion whatsoever concerning the legal status of the territories listed. Its content is without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area.

-->

The appropriate currency code from the ISO 4217 three-byte alpha version for the currency in which a monetary amount is expressed.

UAE Dirham: UNITED ARAB EMIRATES

Afghani: AFGHANISTAN

Lek: ALBANIA

Armenian Dram: ARMENIA

Netherlands Antillean Guilder: CURACAO; SINT MAARTEN (DUTCH PART)

Kwanza: ANGOLA

Argentine Peso: ARGENTINA

Australian Dollar: AUSTRALIA; CHRISTMAS ISLAND; COCOS (KEELING) ISLANDS; HEARD ISLAND AND McDONALD ISLANDS; KIRIBATI; NAURU; NORFOLK ISLAND; TUVALU

Aruban Florin: ARUBA

Azerbaijan Manat: AZERBAIJAN

Convertible Mark: BOSNIA AND HERZEGOVINA

Barbados Dollar: BARBADOS

Taka: BANGLADESH

Bulgarian Lev: BULGARIA

Bahraini Dinar: BAHRAIN

Burundi Franc: BURUNDI

Bermudian Dollar: BERMUDA

Brunei Dollar: BRUNEI DARUSSALAM

Boliviano: BOLIVIA, PLURINATIONAL STATE OF

Mvdol: BOLIVIA, PLURINATIONAL STATE OF

Brazilian Real: BRAZIL

Bahamian Dollar: BAHAMAS

Ngultrum: BHUTAN

Pula: BOTSWANA

Belarusian Ruble: BELARUS

Historic use: Belarussian Ruble: BELARUS

Belize Dollar: BELIZE

Canadian Dollar: CANADA

Congolese Franc: CONGO, THE DEMOCRATIC REPUBLIC OF

WIR Euro: SWITZERLAND

Swiss Franc: LIECHTENSTEIN; SWITZERLAND

WIR Franc: SWITZERLAND

Unidad de Fomento: CHILE

Chilean Peso: CHILE

Yuan Renminbi: CHINA

Colombian Peso: COLOMBIA

Unidad de Valor Real: COLOMBIA

Costa Rican Colon: COSTA RICA

Peso Convertible: CUBA

Cuban Peso: CUBA

Cabo Verde Escudo: CABO VERDE

Czech Koruna: CZECHIA

Djibouti Franc: DJIBOUTI

Danish Krone: DENMARK; FAROE ISLANDS; GREENLAND

Dominican Peso: DOMINICAN REPUBLIC

Algerian Dinar: ALGERIA

Egyptian Pound: EGYPT

Nakfa: ERITREA

Ethiopian Birr: ETHIOPIA

Euro: ALAND ISLANDS; ANDORRA; AUSTRIA; BELGIUM; CYPRUS; ESTONIA; EUROPEAN UNION; FINLAND; FRANCE; FRENCH GUIANA; FRENCH SOUTHERN TERRITORIES; GERMANY; GREECE; GUADELOUPE; HOLY SEE (VATICAN CITY STATE); IRELAND; ITALY; LATVIA; LITHUANIA; LUXEMBOURG; MALTA; MARTINIQUE; MAYOTTE; MONACO; MONTENEGRO; NETHERLANDS; PORTUGAL; REUNION; SAINT BARTHELEMY; SAINT MARTIN (FRENCH PART); SAINT PIERRE AND MIQUELON; SAN MARINO; SLOVAKIA; SLOVENIA; SPAIN; Vatican City State (HOLY SEE)

Fiji Dollar: FIJI

Falkland Islands Pound: FALKLAND ISLANDS (MALVINAS)

Pound Sterling: GUERNSEY; ISLE OF MAN; JERSEY; UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND

Lari: GEORGIA

Ghana Cedi: GHANA

Gibraltar Pound: GIBRALTAR

Dalasi: GAMBIA

Guinean Franc: GUINEA

Quetzal: GUATEMALA

Guyana Dollar: GUYANA

Hong Kong Dollar: HONG KONG

Lempira: HONDURAS

Kuna: CROATIA

Gourde: HAITI

Forint: HUNGARY

Rupiah: INDONESIA

New Israeli Sheqel: ISRAEL

Indian Rupee: BHUTAN; INDIA

Iraqi Dinar: IRAQ

Iranian Rial: IRAN, ISLAMIC REPUBLIC OF

Iceland Krona: ICELAND

Jamaican Dollar: JAMAICA

Jordanian Dinar: JORDAN

Yen: JAPAN

Kenyan Shilling: KENYA

Som: KYRGYZSTAN

Riel: CAMBODIA

Comorian Franc : COMOROS

North Korean Won: KOREA, DEMOCRATIC PEOPLE’S REPUBLIC OF

Won: KOREA, REPUBLIC OF

Kuwaiti Dinar: KUWAIT

Cayman Islands Dollar: CAYMAN ISLANDS

Tenge: KAZAKHSTAN

Lao Kip: LAO PEOPLE’S DEMOCRATIC REPUBLIC

Lebanese Pound: LEBANON

Sri Lanka Rupee: SRI LANKA

Liberian Dollar: LIBERIA

Loti: LESOTHO

Historic use: Lithuanian Litas: LITHUANIA

Historic use: Latvian Lats: LATVIA

Libyan Dinar: LIBYA

Moroccan Dirham: MOROCCO; WESTERN SAHARA

Moldovan Leu: MOLDOVA, REPUBLIC OF

Malagasy Ariary: MADAGASCAR

Denar: MACEDONIA, THE FORMER YUGOSLAV REPUBLIC OF

Kyat: MYANMAR

Tugrik: MONGOLIA

Pataca: MACAO

Historic use: Ouguiya: MAURITANIA

Ouguiya: MAURITANIA

Mauritius Rupee: MAURITIUS

Rufiyaa: MALDIVES

Malawi Kwacha: MALAWI

Mexican Peso: MEXICO

Mexican Unidad de Inversion (UDI): MEXICO

Malaysian Ringgit: MALAYSIA

Mozambique Metical: MOZAMBIQUE

Namibia Dollar: NAMIBIA

Naira: NIGERIA

Cordoba Oro: NICARAGUA

Norwegian Krone: BOUVET ISLAND; NORWAY; SVALBARD AND JAN MAYEN

Nepalese Rupee: NEPAL

New Zealand Dollar: COOK ISLANDS; NEW ZEALAND; NIUE; PITCAIRN; TOKELAU

Rial Omani: OMAN

Balboa: PANAMA

Sol: PERU

Kina: PAPUA NEW GUINEA

Philippine Peso: PHILIPPINES

Pakistan Rupee: PAKISTAN

Zloty: POLAND

Guarani: PARAGUAY

Qatari Rial: QATAR

Romanian Leu: ROMANIA

Serbian Dinar: SERBIA

Russian Ruble: RUSSIAN FEDERATION

Rwanda Franc: RWANDA

Saudi Riyal: SAUDI ARABIA

Solomon Islands Dollar: SOLOMON ISLANDS

Seychelles Rupee: SEYCHELLES

Sudanese Pound: SUDAN

Swedish Krona: SWEDEN

Singapore Dollar: SINGAPORE

Saint Helena Pound: SAINT HELENA, ASCENSION AND TRISTAN DA CUNHA

Leone: SIERRA LEONE

Somali Shilling: SOMALIA

Surinam Dollar: SURINAME

South Sudanese Pound: SOUTH SUDAN

Historic use: Dobra: SAO TOME AND PRINCIPE

Dobra: SAO TOME AND PRINCIPE

El Salvador Colon: EL SALVADOR

Syrian Pound: SYRIAN ARAB REPUBLIC

Lilangeni: ESWATINI

Baht: THAILAND

Somoni: TAJIKISTAN

Turkmenistan New Manat: TURKMENISTAN

Tunisian Dinar: TUNISIA

Pa’anga: TONGA

Turkish Lira: TURKEY

Trinidad and Tobago Dollar: TRINIDAD AND TOBAGO

New Taiwan Dollar: TAIWAN, PROVINCE OF CHINA

Tanzanian Shilling: TANZANIA, UNITED REPUBLIC OF

Hryvnia: UKRAINE

Uganda Shilling: UGANDA

US Dollar: AMERICAN SAMOA; BONAIRE; SINT EUSTATIUS AND SABA; BRITISH INDIAN OCEAN TERRITORY; ECUADOR; EL SALVADOR; GUAM; HAITI; MARSHALL ISLANDS; MICRONESIA, FEDERATED STATES OF; NORTHERN MARIANA ISLANDS; PALAU; PANAMA; PUERTO RICO; TIMOR-LESTE; TURKS AND CAICOS ISLANDS; UNITED STATES; UNITED STATES MINOR OUTLYING ISLANDS; VIRGIN ISLANDS (BRITISH); VIRGIN ISLANDS (US)

US Dollar (Next day): UNITED STATES

Historic use: US Dollar (Same day): UNITED STATES

Uruguay Peso en Unidades Indexadas (UI): URUGUAY

Peso Uruguayo: URUGUAY

Unidad Previsional: URUGUAY

Uzbekistan Sum: UZBEKISTAN

Historic use: Bolivar: VENEZUELA, BOLIVARIAN REPUBLIC OF

Bolívar Soberano: VENEZUELA, BOLIVARIAN REPUBLIC OF

Dong: VIET NAM

Vatu: VANUATU

Tala: SAMOA

CFA Franc BEAC: CAMEROON; CENTRAL AFRICAN REPUBLIC; CHAD; CONGO; EQUATORIAL GUINEA; GABON

Silver: ZZ11_Silver

Gold: ZZ08_Gold

Bond Markets Unit European Composite Unit (EURCO): ZZ01_Bond Markets Unit European_EURCO

Bond Markets Unit European Monetary Unit (E.M.U.-6): ZZ02_Bond Markets Unit European_EMU-6

Bond Markets Unit European Unit of Account 9 (E.U.A.-9): ZZ03_Bond Markets Unit European_EUA-9

Bond Markets Unit European Unit of Account 17 (E.U.A.-17): ZZ04_Bond Markets Unit European_EUA-17

East Caribbean Dollar: ANGUILLA; ANTIGUA AND BARBUDA; DOMINICA; GRENADA; MONTSERRAT; SAINT KITTS AND NEVIS; SAINT LUCIA; SAINT VINCENT AND THE GRENADINES

SDR (Special Drawing Right): INTERNATIONAL MONETARY FUND (IMF)

Historic use: UIC-Franc: ZZ05_UIC-Franc

CFA Franc BCEAO: BENIN; BURKINA FASO; COTE D'IVOIRE; GUINEA-BISSAU; MALI; NIGER; SENEGAL; TOGO

Palladium: ZZ09_Palladium

CFP Franc: FRENCH POLYNESIA; NEW CALEDONIA; WALLIS AND FUTUNA

Platinum: ZZ10_Platinum

Sucre: SISTEMA UNITARIO DE COMPENSACION REGIONAL DE PAGOS "SUCRE"

ADB Unit of Account: MEMBER COUNTRIES OF THE AFRICAN DEVELOPMENT BANK GROUP

The codes assigned for transactions where no currency is involved: ZZ07_No_Currency

Yemeni Rial: YEMEN

Rand: LESOTHO; NAMIBIA; SOUTH AFRICA

Zambian Kwacha: ZAMBIA

Zimbabwe Dollar: ZIMBABWE

<!-- Language codes - ISO 639 - Part 1 (ISO 639-1:2002)

The following disclaimer refers to all uses of the ISO language code list in the CBC schema: For practical reasons, the list is based on the ISO 639-1 language list which is currently used by banks and other financial institutions, and hence by tax administrations. The use of this list does not imply the expression by the OECD of any opinion whatsoever concerning the legal status of the territories listed. Its content is without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area.

-->

ISO 639 - Part 1 Language codes

Afar

Abkhazian

Afrikaans

Akan

Albanian

Amharic

Arabic

Aragonese

Armenian

Assamese

Avaric

Avestan

Aymara

Azerbaijani

Bashkir

Bambara

Basque

Belarusian

Bengali

Bihari languages

Bislama

Bosnian

Breton

Bulgarian

Burmese

Catalan; Valencian

Chamorro

Chechen

Chinese

Church Slavic; Old Slavonic; Church Slavonic; Old Bulgarian; Old Church Slavonic

Chuvash

Cornish

Corsican

Cree

Czech

Danish

Divehi; Dhivehi; Maldivian

Dutch; Flemish

Dzongkha

English

Esperanto

Estonian

Ewe

Faroese

Fijian

Finnish

French

Western Frisian

Fulah