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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

Current text a fecha 2026-01-01

Article 1

Standard forms for exchanges on request, spontaneous exchanges, notifications and feedback

Article 2

Computerised formats for the mandatory automatic exchange of information

Article 2a

Standard forms, including linguistic arrangements, for the mandatory automatic exchange of advance cross-border rulings and advance pricing arrangements

Article 2b

Linguistic arrangements for the mandatory automatic exchange of information on the country-by-country report

The key elements referred to in Article 20(6) of Directive 2011/16/EU are the information or explanation included in Table 3 of Section III of Annex III to that Directive and those key elements shall also be sent in English, except if another official language of the Union has been agreed to be used between the sending Member State and all the other Member States to which information is sent pursuant to Article 8aa(2) of Directive 2011/16/EU.

Article 2c

Form and conditions for the communication of the yearly assessment

Article 2d

List of statistical data

The list of statistical data required for the mandatory automatic exchange of information pursuant to Article 8(1) of Directive 2011/16/EU is set out in Annex X to this Regulation.

The list of statistical data required for the mandatory automatic exchange of information pursuant to Article 8(3a) of Directive 2011/16/EU is set out in Annex XI to this Regulation.

The list of statistical data required for the mandatory automatic exchange of information pursuant to Article 8aa of Directive 2011/16/EU is set out in Annex XII to this Regulation.

The list of statistical data required for the mandatory automatic exchange of information pursuant to Article 8ac of Directive 2011/16/EU is set out in Annex XV to this Regulation.

Article 2e

Standard forms, including linguistic arrangements, for the mandatory automatic exchange of information on reportable cross-border arrangements

Article 2f

Standard forms, for the communication of information on Excluded Platform Operators and Foreign Platform Operators to the central register, format of the individual identification number for Foreign Platform Operators and the retention period for information deleted from the central register

Article 2g

Standard forms, including linguistic arrangements, for the communication of information on Crypto-Asset Operators, and the retention period for information deleted from the Crypto-Asset Operator register

Article 3

Practical arrangements regarding the use of the CCN network

Article 4

Repeal

Implementing Regulation (EU) No 1156/2012 is repealed with effect from 1 January 2016.

References made to the repealed Implementing Regulation shall be construed as references to this Regulation.

Article 5

Entry into force and application

This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union.

It shall apply from 1 January 2016.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

ANNEX I

The form for requests for information and for administrative enquiries, pursuant to Article 5 and Article 5a of Directive 2011/16/EU, and their replies, acknowledgments, requests for additional background information, inability or refusal, pursuant to Article 7 of Directive 2011/16/EU, contains the following fields (³):

— Legal basis

— Reference number

— Date

— Identity of the requesting and requested authorities

— Identity of the person under examination or investigation

— General case description and, if appropriate, specific background information likely to allow assessing the foreseeable relevance of the information requested to the administration and enforcement of the domestic laws of Member States concerning the taxes referred to in Article 2 of Directive 2011/16/EU.

— Tax purpose for which the information is sought

— Period under investigation

— Name and address of any person believed to be in possession of the requested information

— Fulfilment of the legal requirement set out in Article 16(1) of Directive 2011/16/EU

— Fulfilment of the legal requirement set out in Article 17(1) of Directive 2011/16/EU

— Reasoned request for an administrative enquiry and reasons for refusal to undertake the requested administrative enquiry

— Acknowledgement of the request for information

— Request for additional background information

— Reasons for inability or refusal to provide information

— Reasons for a failure to respond by the relevant time limit and date by which the requested authority considers it might be able to respond

— A detailed description of the group.

ANNEX II

Form referred to in Article 1(3)

The form for spontaneous information and its acknowledgment pursuant to Articles 9 and 10 respectively of Directive 2011/16/EU contains the following fields (⁴):

— Legal basis

— Reference number

— Date

— Identity of the sending and receiving authorities

— Identity of the person subject to the spontaneous exchange of information

— Period covered by the spontaneous exchange of information

— Fulfilment of the legal requirement imposed by Article 16(1) of Directive 2011/16/EU

— Acknowledgement of the spontaneous information.

ANNEX III

Form referred to in Article 1(4)

The form for request for notification pursuant to Article 13(1) and 13(2) of Directive 2011/16/EU and their responses pursuant to Article 13(3) of that Directive contains the following fields (⁵):

— Legal basis

— Reference number

— Date

— Identity of the requesting and requested authorities

— Name and address of the addressee of the instrument or decision

— Other information which may facilitate the identification of the addressee

— Subject of the instrument or decision

— Response of the requested authority, in accordance with Article 13(3) of Directive 2011/16/EU, including the date of notification of the instrument or decision to the addressee.

ANNEX IV

Form referred to in Article 1(5)

The form for feedback pursuant to Article 14(1) of Directive 2011/16/EU contains the following fields (⁶):

— Reference number

— Date

— Identity of the competent authority issuing the feedback

— General feedback on the information provided

— Results directly related to the information provided.

ANNEX V

Computerised format referred to in Article 2(1)

The computerised formats for the mandatory automatic exchange of information pursuant to Article 8(1) of Directive 2011/16/EU comply with the following tree structure and contains the following classes of elements (⁷):

(a) As regards the overall message: Text of image - A "HEADER" containing: -- An "ORIGINATING COUNTRY", -- A "DESTINATION COUNTRIES", -- A unique "MESSAGE ID", -- A "CORRELATION ID", -- A "TIMESTAMP" and -- A "MESSAGE TYPE INDIC"; – And a "BODY" following the tree structure and classes of elements of any one of the bodies included in this annex under points (b) to (g) depending on the nature of the information to be exchanged automatically.

(b) As regards the body for communicating information on income from employment, director's fees or royalties: Text of image - An "APPLICATION ID" stating the nature of the information exchanged, - A "TAX YEAR" and - One or more building blocks containing: -- One or more "RECIPIENTS" providing information on each recipient and containing: --- One or more "PAYERS" providing information on each payer and containing: ---- One or more "RELATIONSHIPS" providing information on the nature of each relationship between the recipient and the payer and containing: ----- One or more "WORKPLACE" where the relationship is carried out and ----- One or more "INCOMES" providing information on each income or fee under the relationship and containing: ------ The "QUANTITY" of the days spent or worked by the recipient; -- And/or one or more "RECIPIENT INVALIDATIONS" in the case of a correction or cancellation of previously exchanged information.

(c) As regards the body for communicating information on pensions: Text of image - An "APPLICATION ID" stating the nature of the information exchanged, - A "TAX YEAR" and - One or more building blocks containing: -- One or more "RECIPIENTS" providing information on each recipient and containing: --- One or more "PAYERS" providing information on each payer and containing: ---- One or more "SCHEMES" providing information on each pension and containing: ----- One or more "SCHEME REFERENCE INFOS", ----- One or more "CAPITAL VALUES", ----- An "ADMINISTRATOR", ----- One or more "OWNERS", ----- One or more "EVENTS" providing general information on each event under the scheme and containing: ------ One or more "EVENT INFO" containing detailed information on the event and one or more "FINANCIAL INFO" and/or ------ One or more "TAX INFO" containing detailed information on the taxes and one or more "FINANCIAL INFO"; -- And/or one or more "RECIPIENT INVALIDATIONS" in the case of a correction or cancellation of previously exchanged information.

(d) As regards the body for communicating information on life insurance products: Text of image - An "APPLICATION ID" stating the nature of the information exchanged, - A "TAX YEAR" and - One or more building blocks containing: -- One or more "POLICIES" providing information on each product and containing: --- A "CONTRIBUTION DURATION", --- A "BENEFIT DURATION", --- A "POLICY OPTIONS", --- One or more "POLICY CAPITAL VALUES", --- An "INSURER/PAYING AGENT", --- One or more "BENEFICIARIES", --- One or more "LIFE INSURED", --- One or more "PAYERS OF PREMIUMS", --- One or more "POLICY OWNERS", --- One or more "EVENTS" providing general information on each event under the policy and containing: ---- One or more "EVENT INFO" containing detailed information on the event and one or more "FINANCIAL INFO" and/or ---- One or more "TAX INFO" containing detailed information on the taxes and one or more "FINANCIAL INFO"; -- And/or one or more "POLICY INVALIDATIONS" in the case of a correction or cancellation of previously exchanged information.

(e) As regards the body for communicating information on ownership of and income from immovable property: Text of image - An "APPLICATION ID" stating the nature of the information exchanged, - A "TAX YEAR" and - One or more building blocks containing: -- One or more "PARTIES" providing information on each recipient and containing: --- A "PARTNER" providing information on the spouse and --- Option 1 when the information relates to an income which cannot be linked (even indirectly) to one or more identified property: one or more "INCOMES" or --- Option 2 when the information relates either to another information than an income or to an income which can be linked (even indirectly) to one or more identified property: one or more "PROPERTIES" providing information on each property and containing: ---- One or more "OWNERSHIPS" and its associated "RIGHT" providing information on each ownership and associated right in the property and containing: ----- One or more "TRANSACTIONS" providing information on each transaction relating to the property, ----- One or more "INCOMES" providing information on each income relating to the; -- And/or one or more "PARTY INVALIDATIONS" in the case of a correction or of previously exchanged information.

(f) As regards the body in case no information is to be communicated in relation to a specific category: Text of image - An "APPLICATION ID" stating the nature of the information exchanged, - A "DETAIL" stating the reason for the absence of data and - A "YEAR".

(g) As regards the body for an acknowledgement of receipt of the information for a specific category: Text of image - An "APPLICATION ID" stating the nature of the information exchanged, - A "STATUS" providing information on the acceptance or rejection of a message and - One or more "ERROR" providing information on the errors identified in a message received."

ANNEX VI

Computerised format referred to in Article 2(2)

The computerised format for the mandatory automatic exchange of information pursuant to Article 8(3a) of Directive 2011/16/EU complies with the following tree structure and contains the following elements and attributes (⁸):

(a) As regards the overall message: Text of image

Message type defines the type of reporting

Account Holder Type Passive Non-Financial Entity with one or more controlling person that is a Reportable Person CRS Reportable Person Text of image Passive NFE that is a CRS Reportable Person

The code describing the nature of the payments used in CRS Dividends Interest Gross Proceeds/Redemptions Other - CRS

The MessageTypeIndic defines the type of message sent The message contains new information The message contains corrections for previously sent information Text of image The message advises there is no data to report

Controlling Person Type CP of legal person - ownership CP of legal person - other means CP of legal person - senior managing official CP of legal arrangement - trust - settlor CP of legal arrangement - trust - trustee CP of legal arrangement - trust - protector CP of legal arrangement - trust - beneficiary CP of legal arrangement - trust - other Text of image CP of legal arrangement - other - settlor-equivalent CP of legal arrangement - other - trustee-equivalent CP of legal arrangement - other - protector-equivalent CP of legal arrangement - other - beneficiary-equivalent CP of legal arrangement - other - other-equivalent

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).

Free text expressing the restrictions for use of the information this message contains and the legal framework under which it is given All necessary contact information about persons responsible for and Text of image 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. Sender's unique identifier for this message Sender's unique identifier that has to be corrected. Must point to 1 or more previous message The reporting year for which information is transmitted in documents of the current message.

Account number definition Text of image Account Number Type Undocumented Account Closed Account Dormant Account

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'. His Excellency,Estate of the Late ... Text of image Greeting title. Example: Mr, Dr, Ms, Herr, etc. Can have multiple titles. FirstName of the person Defines the name type of FirstName. Example: Given Name, Forename, Christian 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. Middle name (essential part of the name for many nationalities). Example: Sakthi in "Nivetha Sakthi Shantha". Can have multiple middle names. Defines the name type of Middle Name. Example: First name, middle name, maiden name, father's name, given name, etc. de, van, van de, von, etc. Example: Derick de Clarke Text of image 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. 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. Defines the name type of LastName. Example: Father's name, Family name, Sur Name, Mother's Name, etc. In some countries, LastName could be the given name or first name. Jnr, Thr Third, III Could be compressed initials - PhD, VC, QC Deceased, Retired ...

Text of image

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.

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. Country code of issuing country, indicating country of Residence (to taxes and other) Text of image Identification Number Type

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. Entity Identification Number

Type of payment (interest, dividend,...) Text of image The amount of payment

Reporting financial institution For CRS, only one ReportingGroup for each CrsBody is to be provided

CRS Version

(b) As regards the types common to FATCA and CRS used in the message under point (a) above: Text of image

Introduce a min length

Data type for any kind of numeric data with two decimal fraction digits, especially monetary amounts.

Account Number Type IBAN OBAN Text of image ISIN OSIN Other

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'.

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'. Text of image

This data type is to be used whenever monetary amounts are to be communicated. Such amounts shall be given including two fractional digits of the main currency unit. 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.

Name of organisation

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. Text of image Country code of issuing country, indicating country of Residence (to taxes and other)

This element specifies the type of data being submitted. Resend Data New Data Corrected Data Deletion of Data Resend Test Data New Test Data Corrected Test Data Text of image Deletion of Test Data

It is possible for stf documents to contain several names for the same party. This is a qualifier to indicate the type of a particular name. Such types include nicknames ('nick'), names under which a party does business ('dba' a short name for the entity, or a name that is used for public acquaintance instead of the official business name) etc. SMFAliasOrOther indiv (individual) alias (alias) nick (nickname) aka (also known as) dba (doing business as) legal (legal name) atbirth (name at birth)

Text of image This is a datatype for an attribute to an address. It serves to indicate the legal character of that address (residential, business etc.) residentialOrBusiness residential business registeredOffice unspecified

Document specification: Data identifying and describing the document, where 'document' here means the part of a message that is to transmit the data about a single block of CRS information. Sender's unique identifier of this document Reference id of the message of the document referred to if this is a correction Reference id of the document referred to if this is correction

ANNEX VII

Form referred to in Article 2a

The form for the mandatory automatic exchange of advance cross-border rulings and advance pricing arrangements pursuant to Article 8a of Directive 2011/16/EU contains, in addition to the components listed in Article 8a(6) of that Directive, the following field:

(a) Ruling Reference.

ANNEX VIII

The form for the communication pursuant to Article 23(3) of Directive 2011/16/EU covers the following information:

(a) identification of the Member State replying to the questionnaire;

(b) general information on organisation and resources for automatic exchange of information purposes, including administrative and other relevant costs for development and implementation; administrative costs for recurring operations; other relevant costs for tax compliance operations;

(d) availability of information in the Member State, including description of management process for ensuring the collection of data including identification elements, and the timeliness of information sent;

(e) effectiveness of exchanges as the Receiving Member State, including processing of the information received, total matching rate percentage, and percentage of reports identified successfully;

(f) quality of the information received including identification of relevant taxpayers/parties, percentage of valid tax identification numbers (TIN) provided by the Sending Member State;

(g) use of information received including categories of usage, tax area, other administrative cooperation induced;

(h) estimation of outcome of use of information, including increase in tax assessed and / or increase in tax base adjusted, percentage of reports used in tax investigations;

(i) monitoring whether bilateral annual feedback as per Article 14(2) of Directive 2011/16/EU was sent;

(j) monitoring, implementation and outcome of follow-up actions related to specific projects relevant to the functioning of the Directive; and

(k) any other relevant information related to points (a) to (j), or issues encountered by the Member States.

ANNEX IX

The statistical data required for the forms of administrative cooperation other than the mandatory automatic exchange of information referred to in Article 23(4) of Directive 2011/16/EU covers the following information:

— Identification of the Member State

— Year

— Part A: Statistics per Member State on exchange of information — on exchange of information on request (Article 5, 6, 7 of Directive 2011/16/EU) — Number of requests sent — Number of replies received — Number of full replies received within the legal deadline — Number of replies for which (part of or the whole) information was received within two months — Number of requests received — Number of replies sent — Number of refusals on the ground of Article 17 of Directive 2011/16/EU — on exchange of information on group request (Article 5a of Directive 2011/16/EU) — Number of group requests sent — Number of group replies received — Number of full group replies received within the legal deadline — Number of group replies for which (part of or the whole) information was received within two months — Number of group requests received — Number of group replies sent — Number of group refusals on the ground of Article 17 of Directive 2011/16/EU — on spontaneous exchange of information (Article 9 and 10 of Directive 2011/16/EU) — Number of spontaneous exchanges sent — Number of spontaneous exchanges received

— Part B: Statistics per Member State on other forms of administrative cooperation — on presence in administrative offices and participation in administrative enquiries (Article 11 of Directive 2011/16/EU) — Number of incoming presences in administrative offices and participation in administrative enquiries — Number of outgoing presences in administrative offices and participation in administrative enquiries — on simultaneous controls (Article 12 of Directive 2011/16/EU) — Number of simultaneous controls which the Member State has initiated — Number of simultaneous controls in which the Member State has participated — on joint audits (Article 12a of Directive 2011/16/EU) — Number of joint audits which the Member State has initiated — Number of joint audits in which the Member State has participated — on requests for notification (Article 13 of Directive 2011/16/EU) — Number of requests for notification sent — Number of requests for notification received — on feedback (Article 14 of Directive 2011/16/EU) — Number of requests for feedback sent — Number of feedback received — Number of requests for feedback received — Number of feedback sent

— Part C: Statistics on estimated additional revenue or increase in assessed tax due to administrative cooperation. The information under this part is optional — From exchange of information on request — From spontaneous exchange of information — As a result of simultaneous control — Overall figure and number of cases.

ANNEX X

The statistical data required for the mandatory automatic exchange of information pursuant to Article 23(4) of Directive 2011/16/EU on the categories of income and capital referred to in Article 8(1) of that Directive covers the following information:

— For all categories of income and capital referred to in Article 8(1) of Directive 2011/16/EU: statistics on message and taxpayer

— In the case of income from employment and director's fees: statistics on message and recipient, message and payer, recipient and relationship, payer and relationship, recipient and income

— In the case of pensions: statistics on message and recipient, message and payer, recipient, payer, scheme, income

— In the case of life insurance products: statistics on message and policy, policy overall, event

— In the case of ownership of and income from immovable property: statistics on message and party, party overall, property quantity and value, transaction quantity and value, loan event quantity and value, right income quantity and value

— In the case of income from royalties: statistics on message and recipient, message and payer, recipient and income

— In the case of status messages: statistics on status message, status message error

— In the case of zero data messages: statistics on zero data message.

— In the case of non-custodial dividends: statistics on message and recipient, message and payer, recipient and relationship, payer and relationship, recipient and income.

ANNEX XI

List referred to in Article 2d

The statistical data required for the mandatory automatic exchange of information in accordance with Article 8(3a) of Directive 2011/16/EU, pursuant to Article 23(4) of that Directive covers the following information:

— Per message, statistics on originating country and destination country, total number of records, total payment amounts

— Per originating country, statistics on total number of reporting financial institutions, total payment amounts

— Per unique account, statistics on account holder quantity, payment category, amount per payment category

— Per account, statistics on account holder type, account holder taxpayer identification number or functional equivalent, account holder residence country, natural person as account holder, closed account, dormant account

— Per account holder, statistics on controlling person type, controlling person taxpayer identification number or functional equivalent, controlling person residence country, natural person as controlling person.

ANNEX XII

List referred to in Article 2d

The statistical data required for the mandatory automatic exchange of information in accordance with Article 8aa of Directive 2011/16/EU, pursuant to Article 23(4) of that Directive covers the following information:

— Number of country-by-country reports received from Reporting Entities

— Number of country-by-country reports due to be reported by Reporting Entities but not received or only partial report provided, breakdown per jurisdictions of the Ultimate Parent Entities

— Number of country-by-country reports received from each other Member State.

— Number of country-by-country reports due but not received from each other Member State.

— Number of country-by-country reports sent to each other Member State.

ANNEX XIII

Form referred to in Article 2e

The form for the mandatory automatic exchange of information on reportable cross-border arrangements pursuant to Article 8ab of Directive 2011/16/EU contains, in addition to the components listed in Article 8ab(14) of that Directive, the following field:

(a) Reference Number of the reportable cross-border arrangement(s).

ANNEX XIV

The computerised format for the mandatory automatic exchange of information pursuant to Article 8ac(2) of Directive 2011/16/EU complies with the following tree structure and contains the following elements and attributes (⁹)

Message type defines the type of reporting.

This type defines the messages to be exchanged under the OECD Model Rules and [EU Specific] [EU DIR2021/514].

The MessageTypeIndic defines the type of message sent.

The message contains new (including additional) information.

The message contains corrections for previously sent information.

The message advises that there is no data to report.

The INType defines the type of identification number being sent.

Legal Entity Identifier

Entity Identification Number

Individual Identification Number

Business Registration Number

Other

Main business activities

Office

Hotel room

Bed and Breakfast room

House

Apartment

Mobile Home

Campground

Boat

Parking Space

Other

The reason for which the information will be filled to the competent authority of the EU Member State.

The Reporting Platform Operator is resident for tax purposes in the EU Member State.

The Reporting Platform Operator does not have a residence for tax purposes but it is incorporated under the laws of the EU Member State.

The Reporting Platform Operator does not have a residence for tax purposes but it has its place of management (including effective management) in the EU Member State.

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.

The Reporting Platform Operator is neither resident for tax purposes, nor incorporated 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.

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'.

His Excellency,Estate of the Late ...

Greeting title. Example: Mr, Dr, Ms, Herr, etc. Can have multiple titles.

FirstName of the person

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.

Middle name (essential part of the name for many nationalities). Example: Sakthi in "Nivetha Sakthi Shantha". Can have multiple middle names.

Defines the name type of Middle Name. Example: First name, middle name, maiden name, father's name, given name, etc.

de, van, van de, von, etc. Example: Derick de Clarke

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.

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.

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.

Jnr, Thr Third, III

Could be compressed initials - PhD, VC, QC

Deceased, Retired ...

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.

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.

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”.

This data element must be provided when a VAT Identification number is available.

This element should contain the name of the person.

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.

The nationality element is not to be provided as part of the DPI schema.

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.

This element provides the date of birth, complying with the following format: YYYY-MM-DD.

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).

The street.

The identifier of the building on the street, typically a number.

The identifier of an office or similar part of a building.

The identifier of a floor within a building.

The name of the district of the address.

The post office box.

The post code of the address, which must be provided if available.

The city of the address.

A geographic area of the country larger than district or city, for example a county, a department, a Land, a canton, etc.

This data element provides the country code associated with the entity’s (or person’s) address.

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.

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).

The city of birth.

The city subentity of birth.

The current jurisdiction of birth.

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.

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.

Name of organisation

Name of Seller

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”.

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.

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.

This data element identifies the jurisdiction of the Competent Authority transmitting the DPI message.

This data element identifies the jurisdiction of the Competent Authority receiving the DPI message.

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”.

Free text expressing the restrictions for use of the information this message contains and the legal framework under which it is given.

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.

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.

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.

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.

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).

Country code of issuing country, indicating country of Residence (to taxes and other)

This attribute defines the type of identification number being sent among the following:

— [EU Specific]: IIN for the reporting of an individual identification number;

— LEI for the reporting of a legal entity identifier;

— EIN for the reporting of an entity identification number;

— BRN for the reporting of a business registration number; or

— Other.

This repeatable 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.

This repeatable 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.

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

This data element can be provided when a VAT Identification number is available.

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.

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.

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.

[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.

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 therefore provide its identification information and set the AssumedReporting element to “true” to notify its jurisdiction residence (jurisdiction 1) that it has relied on another Platform Operator to fulfil the reporting requirements. Platform Operator 1 will also use the AssumingPlatformOperator element (discussed further below) to report to its jurisdiction (jurisdiction 1) identification information on Platform Operator 2, assuming the reporting obligation in the name of Platform Operator 1. Platform Operator 1 will not provide 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].

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.

DocSpec identifies the particular report within the DPI message being transmitted. It permits the identification of reports requiring correction.

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.

DocSpec identifies the particular report within the DPI message being transmitted. It permits the identification of reports requiring correction.

Please include any further brief information or explanation you consider necessary or that would facilitate the understanding of the compulsory information provided in the country-by-country report.

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.

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.

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.

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.

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.

This attribute describes the type of account number being sent.

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).

The Number of Activities element specified the number of Relevant Activities that a Reportable Seller has provided. It is further split into four elements. These elements represent the four quarters in respect of which reporting of the number of Relevant Activities in respect of which Consideration was paid or credited to the Reportable Seller is required. As such, that the numbers of activities are reported on the basis of the date of payment or credit of the Consideration.

The Fees element is further split into four elements, representing the quarters in respect of which reporting takes place.

The Taxes element is further split into four elements, representing the quarters in respect of which reporting takes place.

The Number of Services element is further split into four elements, representing the quarters in respect of which reporting takes place.

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.

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.

The Consideration 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 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.

The Address element is further comprised of the elements as described above under the Address Type.

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.

For Relevant Activities involving the rental of immovable property, the Consideration information must be provided separately with respect to each Property Listing.

For Relevant Activities involving the rental of immovable property, the number of activities must be provided separately with respect to each Property Listing.

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].

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].

The Property Type element specifies the type of property rented. DPI901 to DPI910.

This element describes the type of property in case “DPI910” is selected as Property Type. This element cannot be used in case another Property Type is selected.

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

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].

The Name GVS element contains the legal name of the Reportable Seller.

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.

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.

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.

The Financial Identifier 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.

The Identity element is further comprised of the EntitySeller and IndividualSeller elements.

The Entity Seller element is further comprised of the Standard and GVS elements.

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.

The EntSellerID element identifies the Entity Seller and follows the OrganisationParty_Type.

[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.

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.

The Standard element reflects the standard due diligence procedures and is further comprised of the IndSellerID element (which follows the PersonParty Type) and the Financial Identifier element. Platform Operators by default would use the standard due diligence procedures, but can also rely on the GVS procedure where it has been made available by the Reportable Jurisdiction .

The PersonParty_Type, as enumerated in Section III of the OECD Model Rules or [EU Specific] [EU DIR2021/514], defines the information to be included in relation to an individual where the standard due diligence procedures are followed.

The IndSellerID element identifies the individual Seller and follows the PersonParty_Type

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.

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.

The Relevant Activities 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.

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.

The Property Listing element is comprised of the Address, Land Registration Number, Consideration, Number of Activities, Fees, Taxes, Property Type and Rented days elements.

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.

The sale of Goods element specifies the Relevant Activities provided by a Reportable Seller with respect to sale of goods.

The Transportation Rental element specifies the Relevant Activities provided by a Reportable Seller with respect to the rental of any mode of transport.

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.

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.

This repeatable element provides information about each Platform Operator for which the Reporting Platform Operator, as identified in the Platform Operator element, assumes the reporting.

This element provides information about the assuming or assumed Platform Operator.

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].

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”.

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.

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.

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).

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.

The Platform Operator element identifies the Reporting Platform Operator and follows the Organisation Party type (see OrganisationParty_Type).

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].

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 MessageTypeIndic is set to “DPI403”, no Reportable Seller must be provided.

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.).

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.

The DPI Version.

ANNEX XV

The statistical data required for the mandatory exchange of information in accordance with Article 8ac(2) of Directive 2011/16/EU, pursuant to Article 23(4) of that Directive covers the following information:

— Per message, statistics on the total number of reports received from reporting platform operators for the mandatory automatic exchange of information

— Per message, statistics on the total number of reports received from each other Member State

— Per reportable seller, statistics on reportable seller type, taxpayer identification number or functional equivalent, Member State of residence of reportable seller and reason for exchange; Member State of residence of reportable seller and/or Member State in which the immovable property is located

— Per reporting platform operator, statistics on relevant activity type and consideration and type of property listing.

ANNEX XVI

The form to be used for the communication of information on Excluded Platform Operators pursuant to Article 8ac(6) of Directive 2011/16/EU and for the communication of information on Foreign Platform Operators pursuant to subparagraph F(2) and F(4) of Section IV of Annex V to Directive 2011/16/EU contains the following fields:

(a) Name of Excluded Platform Operator

(b) postal address of Excluded Platform Operator

(d) any TIN issued to the Excluded Platform Operator, if available

(e) Member State where the demonstration in accordance with subparagraph A(3) of Section I of Annex V to Directive 2011/16/EU was provided to,; and

(f) fiscal year from which the status of Excluded Platform Operator was granted.

Format of the individual identification number for Foreign Platform Operators

The individual identification number shall be composed of the following 12-digit format, CCYYYYXXXXXX where: CC is the ISO Country Code of the Member State issuing the individual identification number; YYYY is the year where the Foreign Platform Operator registers with the Member State of single registration; and XXXXXX is a unique string of characters composed of letters and/or numbers.

Retention period for certain information deleted or removed from the central register

1.Where the registration of a Reporting Platform Operator within the meaning of point (b) of subparagraph A(4) of Section I of Annex V to Directive 2011/16/EU, as amended by Directive (EU) 2021/514 is revoked in accordance with subparagraph F(7) of Section IV of Annex V to Directive 2011/16/EU, the Member State of single registration shall delete the Reporting Platform Operator from the central register. The central register shall retain the deleted information referred to in subparagraph F(2) and F(4) of Section IV of Annex V to Directive 2011/16/EU for no longer than 12 months from the date of deletion.

2.Information recorded in the central register for Excluded Platform Operators will be removed where an Excluded Platform Operator within the meaning of subparagraph A(3) of Section I of Annex V to Directive 2011/16/EU as amended by Directive (EU) 2021/514 does not demonstrate, upfront and on an annual basis, to the satisfaction of the competent authority of the Member State to which, in accordance with the rules laid down in subparagraphs A(1) to A(3) of Section III of Annex V to Directive 2011/16/EU, the Platform Operator otherwise would have had to report that Platform’s entire business model is such that it does not have Reportable Sellers. The central register shall retain the removed information referred to in Annex XVI, points (a) to (f) of this Regulation for no longer than 12 months from the date of the removal of the recorded information.

ANNEX XVII

http://www.w3.org/2001/XMLSchema" xmlns:stf="urn:oecd:ties:globestf:v5" xmlns:iso="urn:oecd:ties:isoglobetypes:v1" targetNamespace="urn:oecd:ties:globe:v2" elementFormDefault="qualified" attributeFormDefault="unqualified" version="1.0">

Message type defines the type of reporting

The MessageTypeIndic defines the type of message sent

The message contains new information

The message contains corrections for previously sent information

The message advises there is no data to report

ID Type – Rules

QIIR applicable to Low-Taxed Constituent Entities located in other jurisdictions only

QIIR applicable to both Low-Taxed Constituent Entities located in other jurisdictions and in the jurisdiction of the Parent Entity

QUTPR

QDMTT

Not applicable

ID Type – GloBEStatus

Constituent Entity

Flow-Through Entity – Tax Transparent

Flow-Through Entity – Reverse Hybrid

Hybrid Entity

Permanent Establishment

Main Entity

Minority-Owned Parent Entity

Minority-Owned Subsidiary

Minority-Owned Constituent Entity

Investment Entity

Insurance Investment Entity

Securitisation Entity

JV Subsidiary

Non-Material Constituent Entity

Excluded Entity

Parent Entity required to apply a QIIR under Article 10.3.5

Non-group Member

FilingInfo – FilingCE – Role

Ultimate Parent Entity

Designated Filing Entity

Designated Local Entity

Constituent Entity

Other

FilingInfo – AccountingInfo – CFsofUPE

Subparagraph a

Subparagraph b

Subparagraph c

Subparagraph d

Excluded Entity – Type

Governmental Entity

International Organisation

Non-profit Organisation

Pension Fund

Investment Fund that is an UPE

Real Estate Investment Vehicle that is an UPE

Subgroup – TypeofSubGroup

Constituent Entity

Flow-Through Entity – Tax Transparent

Flow-Through Entity – Reverse Hybrid

Hybrid Entity

Permanent Establishment

Main Entity

Minority-Owned Parent Entity

Minority-Owned Subsidiary

Minority-Owned Constituent Entity

Investment Entity

Insurance Investment Entity

Securitisation Entity

JV Subsidiary

Non-Material Constituent Entity

POPE

Intermediate Parent Entity

Ultimate Parent Entity

Excluded Entity

Parent Entity required to apply a QIIR under Art. 10.3.5

Non-Group member

Ownership Type

UPE

Constituent Entities

JVs

JV Subsidiaries

Excluded Entities (aggregate)

Non-Group members (aggregate)

POPE IPE

POPE

Intermediate Parent Entity

Parent Entity required to apply a QIIR under Art. 10.3.5

Excluded Entity – Type

Governmental Entity

International Organisation

Non-profit Organisation

Pension Fund

Investment Fund that is an UPE

Real Estate Investment Vehicle that is an UPE

Entity owned by Excluded Entities under Article 1.5.2(a)

Entity owned by Excluded Entities under Article 1.5.2(b)

Type of Subgroup

Constituent Entities

Minority-Owned Subgroup

Standalone MOCEs

Investment Entities

JV Group

Stateless Constituent Entity

Summary – SafeHarbour

De minimis Exclusion

QDMTT safe harbour

Transitional CbCR Safe Harbour – De minimis test

Transitional CbCR Safe Harbour – ETR test

Transitional CbCR Safe Harbour – Routine profit test

Transitional UTPR Safe Harbour

Permanent Safe Harbour – De minimis test

Permanent Safe Harbour – ETR test

Permanent Safe Harbour – Routine profit test

Summary – ETR Range

below 2.5%

2.5% or above but below 5%

5% or above but below 7.5%

7.5% or above but below 10%

10% or above but below 12.5%

12.5% or above but below 15%

15% or above but below 17.5%

17.5% or above but below 20%

20% or above but below 22.5%

22.5% or above but below 25%

25% or above but below 27.5%

27.5% or above but below 30%

30% or above

Section 3.2 not completed

QDMTTTut

No Top-up Tax payable

below EUR 1 million

EUR 1 million to below EUR 5 million

EUR 5 million to below EUR 25 million

EUR 25 million to below EUR 50 million

EUR 50 million to below EUR 75 million

EUR 75 million to below EUR 100 million

EUR 100 million to below EUR 250 million

EUR 250 million or above

Globe TuT

No Top-up Tax payable

below EUR 1 million

EUR 1 million to below EUR 5 million

EUR 5 million to below EUR 25 million

EUR 25 million to below EUR 50 million

EUR 50 million to below EUR 75 million

EUR 75 million to below EUR 100 million

EUR 100 million to below EUR 250 million

EUR 250 million or above

Type of SubGroup

Constituent Entities

Minority-Owned Subgroup

Standalone MOCEs

Investment Entities

JV Group

Stateless Constituent Entity

Transitional CbCR Safe Harbour-Constituent Entities

Transitional CbCR Safe Harbour- JV Group (specify which JV Group)

Transitional UTPR Safe Harbour

MainEntityPEandFTEBasis

Article 3.4

Article 3.5.3

Article 3.5.1(a)

Article 3.5.1(b)

Cross Border Adjustments

Article 3.2.3

Article 3.2.7

UPE Adjustment Basis

Article 7.1.1 (a)(i)

Article 7.1.1 (a)(ii)

Article 7.1.1 (b)

Article 7.1.1 (c)

Article 7.2.1 (a)(i)

Article 7.2.1 (a)(ii)

Article 7.2.1 (a)(iii)

Article 7.2.1 (b)

Article 7.2.1 (c)

Article 7.2.2

3.2.1.1 Computation of GloBE Income (Loss)

Net Taxes Expense – Article 3.2.1 (a)

Excluded Dividends – Article 3.2.1 (b)

Excluded Equity Gain or Loss – Article 3.2.1 (c)

Included Revaluation Method Gain or Loss – Article 3.2.1 (d)

Gain or loss from disposition of assets and liabilities excluded under Article 6.3 – Article 3.2.1 (e)

Asymmetric Foreign Currency Gains or Losses – Article 3.2.1 (f)

Policy Disallowed Expenses – Article 3.2.1 (g)

Prior Period Errors – Article 3.2.1 (h)

Changes in Accounting Principles – Article 3.2.1 (h)

Accrued Pension Expense – Article 3.2.1 (i)

Debt releases – Article 3.2.1

Stock-based compensation – Article 3.2.2

Arm’s length adjustments – Article 3.2.3

Qualified Refundable Tax Credit or Marketable Transferable Tax Credit – Article 3.2.4

Election for Gains and losses using realisation principle – Article 3.2.5

Election for Adjusted Asset Gain – Article 3.2.6

Intragroup Financing Arrangement expense – Article 3.2.7

Election for intragroup transactions in same jurisdiction – Article 3.2.8

Insurance company taxes charged to policyholders – Article 3.2.9

Increase/decrease to equity attributed to Additional Tier One and Restricted Tier One Capital distributions paid/payable or received/receivable – Article 3.2.10

Constituent Entities joining and leaving an MNE Group – Article 3.2.11 and 6.2

Reduction of GloBE Income of the UPE that is a Flow-through Entity – Article 3.2.11 and 7.1

Reduction of GloBE Income of the UPE that is subject to a Deductible Dividend Regime – Article 3.2.11 and 7.2

Taxable Distribution Method election – Article 3.2.11 and 7.6

International Shipping Income – Article 3.3

Transactions between Constituent Entities – Article 9.1.3

International Shipping Category

Article 3.3.2.a

Article 3.3.2.b

Article 3.3.2.c

Article 3.3.2.d

Article 3.3.2.e

Article 3.3.2.f

Qualified Ancillary Shipping Income

Article 3.3.3.a

Article 3.3.3.b

Article 3.3.3.c

Article 3.3.3.d

Article 3.3.3.e

Adjusted Basis

Article 4.3.2 (a)

Article 4.3.2 (b)

Article 4.3.2 (c)

Article 4.3.2 (d)

Article 4.3.2 (e)

Article 4.3.3 (a)

Article 4.3.3 (b)

Article 4.3.4

Article 4.3.2(c) – Blended CFC regime

3.2.1.2 Computation of Adjusted Covered Taxes

Covered Tax accrued as an expense in the profit before taxation in the financial accounts – Article 4.1.2 (a)

Covered Taxes for uncertain tax position recorded as a reduction to Covered Taxes in prior year – Article 4.1.2 (c)

Qualified Refundable Tax Credit or Marketable Transferable Tax Credits recorded as a reduction to current tax expense – Article 4.1.2 (d)

Qualified Flow-through Tax Benefits of Qualified Ownership Interests – Article 3.2.1 (c)

Current tax expense on income excluded from GloBE Income or Loss – Article 4.1.3 (a)

Non-Qualified Refundable Tax Credit, Non-Marketable Transferable Tax Credit or Other Tax Credits not recorded as a reduction to current tax expense – Article 4.1.3 (b)

Covered Taxes refunded or credited (except for any Qualified Refundable Tax Credit, or Marketable Transferable Tax Credits) not treated as an adjustment to current tax expense – Article 4.1.3 (c)

Current tax expense related to uncertain tax position– Article 4.1.3 (d)

Current tax expense not expected to be paid within three years – Article 4.1.3 (e)

Post-filing adjustments – Article 4.6.1.

Covered Taxes relating to Net Asset Gain or Net Asset Loss – Article 3.2.6

Reduction of Covered Taxes of the UPE that is a Flow-through Entity – Article 7.1

Covered Taxes for GloBE Income of the UPE that is reduced under a Deductible Dividend Regime – Article 7.2.2

Deemed Distribution Tax – Article 7.3

Taxable Distribution Method election – Article 7.6 (b)

Total Deferred Tax Adjustment Amount – Article 4.4.1(b)

Increase or decrease in Covered Taxes recorded in equity or Other Comprehensive Income relating to amounts included in GloBE Income or Loss that will be subject to tax under local tax rules – Article 4.1.1 (c)

3.2.2 Jurisdictional computations relating to deferred tax accounting

Deferred tax expense related to items excluded from GloBE Income or Loss – Article 4.4.1 (a)

Deferred tax expense related to Disallowed Accruals– Article 4.4.1 (b)

Deferred tax expense related to Unclaimed Accruals – Article 4.4.1 (b)

Valuation adjustment or accounting recognition adjustment related to a deferred tax asset – Article 4.4.1 (c)

Deferred tax expense arising from a re-measurement related to changes in the tax rate – Article 4.4.1 (d)

Deferred tax expense related to the generation and use of tax credits – Article 4.4.1 (e)

Substitute Loss Carry Forward DTA or deemed Substitute Loss Carry Forward DTA – Article 4.4.1 (e)

Disallowed Accruals or Unclaimed Accruals paid during the fiscal year – Article 4.4.2 (a)

Recapture Deferred Tax Liability paid during the fiscal year– Article 4.4.2 (b)

Recognition of a loss Deferred Tax Asset not included in the financials – Article 4.4.2 (c)

Deferred tax expense adjustment resulting from a reduction to a tax rate – Article 4.6.2

Deferred tax expense adjustment resulting from an increase to a tax rate – Article 4.6.3

Constituent Entities joining and leaving an MNE Group – Article 6.2

Deferred tax expense of the UPE that is a Flow-through Entity – Article 7.1

Deferred tax expense of the UPE that is subject to Deductible Dividend Regime – Article 7.2

Deferred tax adjustment resulting from transactions between Constituent Entities – Article 9.1.3

3.2.2 Jurisdictional computations relating to deferred tax accounting

Article 3.2.6

Article 4.4.4

Article 4.6.1

Article 4.6.4

Article 7.3.5

Article 7.3.7

3.2.1.2 Computation of Adjusted Covered Taxes

Covered Tax accrued as an expense in the profit before taxation in the financial accounts – Article 4.1.2 (a)

GloBE Loss Deferred Tax Asset established under Article 4.5.1 or used – Article 4.1.2 (b) combined with Article 4.5.3