EU-förordning

Kommissionens genomförandeförordning (EU) 2022/1467 av den 5 september 2022 om ändring av genomförandeförordning (EU) 2015/2378 vad gäller de standardformulär och standardiserade datorformat som ska användas för rådets direktiv 2011/16/EU och den förteckning över statistiska uppgifter som medlemsstaterna ska lämna för utvärderingen av det direktivet

CELEX: 32022R1467
Typ: EU-förordning
Datum: 20220905
EUT: L 231

Hänvisat till av

eurlex

32025R0648

EUROPEISKA KOMMISSIONEN HAR ANTAGIT DENNA FÖRORDNING

med beaktande av fördraget om Europeiska unionens funktionssätt,

med beaktande av rådets direktiv 2011/16/EU av den 15 februari 2011 om administrativt samarbete i fråga om beskattning och om upphävande av direktiv 77/779/EEG, särskilt artikel 20.4, och

1 Direktiv 2011/16/EU ändrades genom direktiv (EU) 2021/514för att förbättra bestämmelserna om alla former av informationsutbyte och administrativt samarbete genom att föreskriva ett obligatoriskt automatiskt utbyte av upplysningar som rapporteras av Plattformsoperatörer.

2 Kommissionens genomförandeförordning (EU) 2015/2378 bör därför anpassas till dessa ändringar. Det automatiska utbytet av upplysningar enligt artikel 8ac.2 i direktiv 2011/16/EU bör ske med användning av ett standardiserat datorformat.

3 Enligt direktiv 2011/16/EU är det också nödvändigt att fastställa de praktiska arrangemangen för registrering och identifiering av vissa Rapporteringsskyldiga plattformsoperatörer i enlighet med artikel 8ac.4.

4 Enligt artikel 8ac.6 i direktiv 2011/16/EU bör ett centralt register upprättas för att registrera upplysningar som är föremål för underrättelse i enlighet med artikel 8ac.5 och som lämnas i enlighet med avsnitt IV punkt F.2 och F.4 i bilaga V. Det centrala registret bör göras tillgängligt för de behöriga myndigheterna i samtliga medlemsstater. Ett standardformulär bör användas för lämnande och registrering av sådana upplysningar.

5 I artikel 23.4 i direktiv 2011/16/EU föreskrivs att en förteckning över de statistiska uppgifter som medlemsstaterna ska lämna för utvärderingen av direktivet ska fastställas. Av konsekvens- och rättssäkerhetsskäl bör tillämpningsdagen för denna förordning anpassas till den tillämpningsdag som anges i artikel 2.1 andra stycket i direktiv (EU) 2021/514.

6 Europeiska datatillsynsmannen har hörts om de åtgärder som föreskrivs i förordningen i enlighet med artikel 42.1 i Europaparlamentets och rådets förordning (EU) 2018/1725.

7 De åtgärder som föreskrivs i denna förordning är förenliga med yttrandet från kommittén för administrativt samarbete i fråga om beskattning.

HÄRIGENOM FÖRESKRIVS FÖLJANDE.

Artikel 1 – Standardformulär för lämnande av upplysningar om Undantagna plattformsoperatörer och Utländska plattformsoperatörer till det centrala registret, format för det unika identifieringsnumret för Utländska plattformsoperatörer och lagringsperiod för uppgifter som raderats från det centrala registret

Genomförandeförordning (EU) 2015/2378 ska ändras på följande sätt:

1 I artikel 2 ska följande punkt läggas till som punkt 3:

2 I artikel 2d.1 ska följande stycke läggas till:

3 Följande artikel ska läggas till som artikel 2f:

4 Bilagorna I, IX och X ska ersättas med texten i bilaga I till denna förordning.

5 Bilaga V ändras i bilaga II till denna förordning.

6 Bilagorna XIV, XV och XVI som anges i bilaga III till denna förordning ska läggas till.

Artikel 2

Denna förordning träder i kraft den tjugonde dagen efter det att den har offentliggjorts i Europeiska unionens officiella tidning.

Den ska tillämpas från och med den 1 januari 2023.

1 EUT L 64, 11.3.2011, s. 1.

2 Rådets direktiv (EU) 2021/514 av den 22 mars 2021 om ändring av direktiv 2011/16/EU om administrativt samarbete i fråga om beskattning (EUT L 104, 25.3.2021, s. 1).

3 Kommissionens genomförandeförordning (EU) 2015/2378 av den 15 december 2015 om fastställande av tillämpningsföreskrifter för vissa bestämmelser i rådets direktiv 2011/16/EU om administrativt samarbete i fråga om beskattning och om upphävande av genomförandeförordning (EU) nr 1156/2012 (EUT L 332, 18.12.2015, s. 1)

4 Europaparlamentets och rådets förordning (EU) 2018/1725 av den 23 oktober 2018 om skydd för fysiska personer med avseende på behandling av personuppgifter som utförs av unionens institutioner, organ och byråer och om det fria flödet av sådana uppgifter samt om upphävande av förordning (EG) nr 45/2001 och beslut nr 1247/2002/EG (EUT L 295, 21.11.2018, s. 39).

5 Europaparlamentets och rådets förordning (EU) 2016/679 av den 27 april 2016 om skydd för fysiska personer med avseende på behandling av personuppgifter och om det fria flödet av sådana uppgifter och om upphävande av direktiv 95/46/EG (allmän dataskyddsförordning) (EUT L 119, 4.5.2016, s. 1).

6 Europaparlamentets och rådets förordning (EU) 2018/1725 av den 23 oktober 2018 om skydd för fysiska personer med avseende på behandling av personuppgifter som utförs av unionens institutioner, organ och byråer och om det fria flödet av sådana uppgifter samt om upphävande av förordning (EG) nr 45/2001 och beslut nr 1247/2002/EG (EUT L 295, 21.11.2018, s. 39).

BILAGA I

Bilagorna I, IX och X ska ersättas med följande:

BILAGA I

Formuläret för begäran om upplysningar och om administrativa utredningar enligt artiklarna 5 och 5a i direktiv 2011/16/EU och för svar på dessa, mottagningsbevis, begäran om ytterligare bakgrundsinformation och besked om oförmåga eller vägran att besvara begäran enligt artikel 7 i direktiv 2011/16/EU innehåller följande fält:

Rättslig grund.

Referensnummer.

Datum.

Uppgift om begärande respektive anmodad myndighet.

Identiteten på den person som är föremål för utredning eller undersökning.

Allmän beskrivning av fallet och, vid behov, specifik bakgrundsinformation som gör det möjligt att bedöma i hur hög grad begärda upplysningar kan antas vara relevanta för administration och verkställighet av medlemsstaternas nationella lagstiftning i fråga om de skatter som avses i artikel 2 i direktiv 2011/16/EU.

Det beskattningsändamål för vilket upplysningarna begärs.

Period under utredning.

Namn på och adress för varje person som kan antas inneha de begärda upplysningarna.

Iakttagande av det rättsliga krav som anges i artikel 16.1 i direktiv 2011/16/EU.

Iakttagande av det rättsliga krav som anges i artikel 17.1 i direktiv 2011/16/EU.

Motiverad begäran om en administrativ utredning och skälen till att myndigheten vägrar att göra den begärda särskilda administrativa utredningen.

Bevis för att begäran om upplysningar mottagits.

Begäran om ytterligare bakgrundsinformation.

Skäl till oförmåga eller vägran att lämna upplysningar.

Skäl till att den anmodade myndigheten inte kan besvara begäran inom den berörda tidsfristen och uppgift om den dag som den anser sig kunna besvara begäran.

En detaljerad beskrivning av gruppen.

1 Enbart de fält som faktiskt fylls i i ett givet fall behöver visas på det formulär som används i fallet.

BILAGA IX

De statistiska uppgifter som krävs för former av administrativt samarbete utöver det obligatoriska automatiska utbyte av upplysningar som avses i artikel 23.4 i direktiv 2011/16/EU ska omfatta följande information:

Identifiering av medlemsstaten.

År.

Del A: Statistiska uppgifter per medlemsstat om utbyte av information

Del B: Statistik om andra former av administrativt samarbete

Del C: Statistik över beräknade ytterligare intäkter eller ökning av taxerad skatt till följd av administrativt samarbete; informationen i denna del är frivillig

BILAGA X

De statistiska uppgifter som krävs för det obligatoriska automatiska utbytet av upplysningar enligt artikel 23.4 i direktiv 2011/16/EU om de kategorier av inkomst och kapital som avses i artikel 8.1 i det direktivet ska omfatta följande uppgifter:

För samtliga kategorier av inkomst och kapital som avses i artikel 8.1 i direktiv 2011/16/EU: uppgifter om meddelande och skattebetalare.

I fråga om inkomster från anställning och styrelsearvoden: statistik om meddelande och mottagare, meddelande och betalare, mottagare och förhållande, betalare och förhållande, mottagare och inkomst.

När det gäller pensioner: statistik om meddelande och mottagare, meddelande och betalare, mottagare, betalare, system, inkomst.

I fråga om livförsäkringsprodukter: statistik om meddelande och avtal, avtal generellt, händelse.

I fråga om ägande av och inkomster från fast egendom: statistik om meddelande och part, övergripande part, egendomsandel och egendomens värde, antal transaktioner och deras värde, antal lån och deras värde, kvantitet och värde av rättighetsbaserad inkomst.

När det gäller inkomst från royalties: statistik om meddelande och mottagare, meddelande och betalare, mottagare, betalare, mottagare, inkomst.

I fråga om statusmeddelanden: statistik om statusmeddelande, felmeddelande om status.

I fråga om meddelanden om obefintliga uppgifter: statistik om meddelande om obefintliga uppgifter.

BILAGA II

Rubriken i punkt b i bilaga V ska ersättas med följande:

b När det gäller delen för utbyte av upplysningar om inkomst från anställning, styrelsearvoden eller royalties:

BILAGA III

Följande bilagor ska läggas till som bilagorna XIV, XV och XVI:

BILAGA XIV

Datorformatet för obligatoriskt automatiskt utbyte av upplysningar enligt artikel 8ac.2 i direktiv 2011/16/EU uppvisar följande trädstruktur och innehåller följande inslag och attribut:

<?xml version=1.0 encoding=UTF-8?>

<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/>

<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>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<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>

</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>

</xsd:enumeration>

<xsd:enumeration value=Other>

<xsd:annotation>

<xsd:documentation>Other</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<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>

<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>

<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>

<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>

</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 (including 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 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.</xsd:documentation>

</xsd:annotation>

</xsd:enumeration>

</xsd:restriction>

</xsd:simpleType>

<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>

</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>

<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>

</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>

<xsd:element name=Suffix type=stf:StringMin1Max200_Type minOccurs=0 maxOccurs=unbounded>

<xsd:annotation>

<xsd:documentation xml:lang=en>Could be compressed initials - PhD, VC, QC</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name=GeneralSuffix type=stf:StringMin1Max200_Type minOccurs=0>

<xsd:annotation>

<xsd:documentation xml:lang=en>Deceased, Retired ...</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

<xsd:attribute name=nameType 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>

<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>

</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>

<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>

</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>

<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>

<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 district 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>

</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>

<xsd:complexType name=Address_Type>

<xsd:annotation>

<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>

</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:annotation>

</xsd:element>

</xsd:sequence>

</xsd:choice>

</xsd:sequence>

<xsd:attribute name=legalAddressType type=stf:OECDLegalAddressType_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>

</xsd:complexType>

<xsd:complexType name=BirthPlace_Type>

<xsd:annotation>

</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 subentity 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>

</xsd:annotation>

</xsd:element>

<xsd:element name=FormerCountryName type=stf:StringMin1Max200_Type>

<xsd:annotation>

<xsd:documentation>The former jurisdiction of birth. The Former Country Name element should be used in case the person was born in a country that has since ceased to exist.</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:choice>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

<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>

</xsd:complexType>

<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>

<xsd:complexType name=NameReportableSeller_Type>

<xsd:annotation>

<xsd:documentation xml:lang=en>Name of Seller</xsd:documentation>

</xsd:annotation>

<xsd:simpleContent>

<xsd:extension base=stf:StringMin1Max200_Type/>

</xsd:simpleContent>

</xsd:complexType>

<xsd:complexType name=TIN_Type>

<xsd:annotation>

<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>

<xsd:complexType name=MessageSpec_Type>

<xsd:annotation>

<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>

<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>

<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:dateTime>

<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>

<xsd:complexType name=OrganisationIN_Type>

<xsd:annotation>

<xsd:documentation xml:lang=en>This is the identification number/identification code for the Entity in question. As the identifier may be not strictly numeric, it is just defined as a string of characters. Attribute 'issuedBy' is required to designate the issuer of the identifier. Attribute 'INType' defines the type of identification number. </xsd:documentation>

</xsd:annotation>

<xsd:simpleContent>

<xsd:extension base=stf:StringMin1Max200_Type>

<xsd:attribute name=issuedBy type=iso:CountryCode_Type use=optional>

<xsd:annotation>

<xsd:documentation xml:lang=en>Country code of issuing country, indicating country of Residence (to taxes and other)</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

<xsd:attribute name=INType type=dpi:INType_EnumType use=required>

<xsd:annotation>

<xsd:documentation xml:lang=en>This attribute defines the type of identification number being sent among the following:

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

LEI for the reporting of a legal entity identifier;

EIN for the reporting of an entity identification number;

BRN for the reporting of a business registration number; or

Other.

</xsd:documentation>

</xsd:annotation>

</xsd:attribute>

</xsd:extension>

</xsd:simpleContent>

</xsd:complexType>

<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 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.</xsd:documentation>

</xsd:annotation>

<xsd:simpleType>

<xsd:restriction base=iso:CountryCode_Type/>

</xsd:simpleType>

</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 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:NameOrganisation_Type maxOccurs=unbounded>

<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=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>

<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 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].

</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

<xsd:complexType name=CorrectablePlatformOperator_Type>

<xsd:annotation>

<xsd:documentation>This correctable extends the information about the Reporting Platform Operator by considering the DocSpec element used to identify the particular report within the DPI message being transmitted.</xsd:documentation>

</xsd:annotation>

<xsd:complexContent>

<xsd:extension base=dpi:OrganisationParty_Type>

<xsd:sequence>

<xsd:element name=DocSpec type=stf:DocSpec_Type>

<xsd:annotation>

<xsd:documentation>DocSpec identifies the particular report within the DPI message being transmitted. It permits the identification of reports requiring correction.</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:extension>

</xsd:complexContent>

</xsd:complexType>

<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>

<xsd:element name=DocSpec type=stf:DocSpec_Type>

<xsd:annotation>

<xsd:documentation>DocSpec identifies the particular report within the DPI message being transmitted. It permits the identification of reports requiring correction.</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:extension>

</xsd:complexContent>

</xsd:complexType>

<xsd:complexType name=CorrectableAdditionalInfo_Type>

<xsd:sequence>

<xsd:element name=DocSpec type=stf:DocSpec_Type/>

<xsd:element name=OtherInfo type=stf:StringMin1Max4000WithLang_Type maxOccurs=unbounded>

<xsd:annotation>

<xsd:documentation>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. </xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name=ResCountryCode type=iso:CountryCode_Type minOccurs=0 maxOccurs=unbounded/>

</xsd:sequence>

</xsd:complexType>

<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>

<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>

<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>

<xsd:complexType name=Identifier_Type>

<xsd:annotation>

<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>

<xsd:complexType name=OtherActivities_Type>

<xsd:sequence>

<xsd:element name=Consideration type=dpi:ConsiderationType>

<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>

<xsd:element name=NumberOfActivities type=dpi:NumberOfActivities_Type>

<xsd:annotation>

<xsd:documentation>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.</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>

<xsd:complexType name=NumberOfActivities_Type>

<xsd:annotation>

<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>

<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/>

</xsd:sequence>

</xsd:complexType>

<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>

<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.

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>

<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>

</xsd:annotation>

</xsd:element>

<xsd:element name=Consideration type=dpi:ConsiderationType>

<xsd:annotation>

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>

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>

</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:DPIPropertyType_EnumType minOccurs=0>

<xsd:annotation>

<xsd:documentation>The Property Type element specifies the type of property rented. DPI901 to DPI910.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name=OtherPropertyType type=stf:StringMin1Max200_Type minOccurs=0>

<xsd:annotation>

<xsd:documentation>This element describes the type of property in case DPI910 is selected as Property Type. This element cannot be used in case another Property Type is selected.</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name=RentedDays minOccurs=0>

<xsd:annotation>

<xsd:documentation>The Rented Days 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>

<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>

<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>

<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:FinancialIdentifier_Type minOccurs=0>

<xsd:annotation>

<xsd:documentation>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.</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

<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>

<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>

</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=IndividualSeller>

<xsd:complexType>

<xsd:choice>

<xsd:element name=Standard>

<xsd:annotation>

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

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

</xsd:annotation>

<xsd:complexType>

<xsd:sequence>

<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:annotation>

</xsd:element>

</xsd:choice>

</xsd:complexType>

</xsd:element>

</xsd:choice>

</xsd:complexType>

</xsd:element>

<xsd:element name=RelevantActivities>

<xsd:annotation>

<xsd:documentation>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.</xsd:documentation>

</xsd:annotation>

<xsd:complexType>

<xsd:sequence>

<xsd:element name=ImmovableProperty 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:PropertyListingType 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>

</xsd:element>

<xsd:element name=PersonalServices 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=SaleOfGoods 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=TransportationRental type=dpi:OtherActivities_Type minOccurs=0>

<xsd:annotation>

<xsd:documentation>The Transportation Rental element specifies the Relevant Activities provided by a Reportable Seller with respect to the rental of any mode of transport.</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

<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>

<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>

<xsd:documentation>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.</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 information 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 maxOccurs=unbounded>

<xsd:annotation>

<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:NameOrganisation_Type>

<xsd:annotation>

</xsd:annotation>

</xsd:element>

<xsd:element name=Address type=dpi:Address_Type>

<xsd:annotation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

<xsd:complexType name=CorrectableOtherRPO_Type>

<xsd:complexContent>

<xsd:extension base=dpi:OtherRPO_Type>

<xsd:sequence>

<xsd:element name=DocSpec type=stf:DocSpec_Type>

<xsd:annotation>

<xsd:documentation>DocSpec identifies the particular report within the DPI message being transmitted. It permits the identification of reports requiring correction (for further guidance see the Corrections section below).</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:extension>

</xsd:complexContent>

</xsd:complexType>

<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:CorrectablePlatformOperator_Type>

<xsd:annotation>

<xsd:documentation>The Platform Operator element identifies the Reporting Platform Operator and follows the Organisation Party type (see OrganisationParty_Type).</xsd:documentation>

</xsd:annotation>

</xsd:element>

<xsd:element name=OtherPlatformOperators type=dpi:OtherPlatformOperators_Type minOccurs=0>

<xsd:annotation>

<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:CorrectableReportableSeller_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 MessageTypeIndic is set to DPI403, no Reportable Seller must be provided.</xsd:documentation>

</xsd:annotation>

</xsd:element>

</xsd:sequence>

</xsd:complexType>

<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: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>

1 Endast de inslag och attribut som faktiskt gäller i ett visst fall utöver reglerna om åtgärder för kundkännedom och rapportering i avsnitten II och III i bilaga V till rådets direktiv 2011/16/EU, ändrat genom rådets direktiv (EU) 2021/514, behöver finnas i det elektroniska format som används i detta fall.

BILAGA XV

De statistiska uppgifter som krävs för det obligatoriska automatiska utbytet av upplysningar enligt artikel 8ac.2 i direktiv 2011/16/EU i enlighet med artikel 23.4 i det direktivet ska omfatta följande uppgifter:

Per meddelande, statistik över det totala antalet rapporter som mottagits från rapporterande plattformsoperatörer för obligatoriskt automatiskt utbyte av information.

Per meddelande, statistik över det totala antalet rapporter som mottagits från varje annan medlemsstat.

Per rapporteringspliktig säljare, statistik om typ av rapporteringspliktig säljare, skatteregistreringsnummer eller funktionell motsvarighet, den medlemsstat där den rapporteringspliktiga säljaren har sin hemvist och skälet till utbytet. Medlemsstat där den rapporteringspliktiga säljaren har sin hemvist och/eller den medlemsstat där den fasta egendomen är belägen.

Per rapporterande plattformsoperatör, statistik över relevant verksamhetstyp och ersättning samt typ av förtecknad egendom.

BILAGA XVI

Det formulär som ska användas för lämnade av upplysningar om Undantagna plattformsoperatörer i enlighet med artikel 8ac.6 i direktiv 2011/16/EU och för lämnade av upplysningar om Utländska plattformsoperatörer i enlighet med avsnitt IV punkterna F.2 och F.4 i bilaga V till direktiv 2011/16/EU innehåller följande fält:

a Namn på Undantagen plattformsoperatör.

b Postadress till Undantagen plattformsoperatör.

c Elektronisk adress, inklusive den Undantagna plattformsoperatörens webbplatser.

d Eventuella skatteregistreringsnummer som utfärdats till den Undantagna plattformsoperatören, om sådana finns.

e Medlemsstat till vilken uppfyllande av kraven visats i enlighet med avsnitt I punkt A.3 i bilaga V till direktiv 2011/16/EU.

f Räkenskapsår från och med vilket status som Undantagen plattformsoperatör beviljades.

Format för det unika identifieringsnumret för utländska plattformsoperatörer

Det unika identifieringsnumret ska bestå av följande 12-siffriga format, CCYYYYXXXXXX där CC är ISO-landskoden för den medlemsstat som utfärdar det unika identifieringsnumret, YYYY är det år då den utländska plattformsoperatören registrerar sig i den enda registreringsmedlemsstaten, och XXXXXX är en unik teckensträng som består av bokstäver och/eller siffror.

Lagringsperiod för vissa uppgifter som strukits eller tagits bort från det centrala registret

1. Om en Rapporteringsskyldig plattformsoperatörs registrering i den mening som avses i avsnitt I punkt A.4b i bilaga V till direktiv 2011/16/EU, ändrat genom direktiv (EU) 2021/514, återkallas i enlighet med avsnitt IV punkt F.7 i bilaga V till direktiv 2011/16/EU, ska den enda registreringsmedlemsstaten stryka den Rapporteringsskyldiga plattformsoperatören ur det centrala registret. Det centrala registret ska bevara de strukna uppgifter som avses i avsnitt IV punkterna F.2 och F.4 i bilaga V till direktiv 2011/16/EU i högst 12 månader från dagen för strykningen.

2. Information som registrerats i det centrala registret för Undantagna plattformsoperatörer kommer att tas bort om en Undantagen plattformsoperatör i den mening som avses i avsnitt I punkt A.3 i bilaga V till direktiv 2011/16/EU, ändrat genom direktiv (EU) 2021/514, inte på förhand och årligen på ett tillfredsställande sätt har visat den behöriga myndigheten i den medlemsstat till vilken Plattformsoperatören, i enlighet med de regler som fastställs i avsnitt III punkterna A.1–A.3 i bilaga V till direktiv 2011/16/EU, annars skulle ha varit tvungen att rapportera att Plattformens hela affärsmodell är av sådant slag att den inte har Rapporteringspliktiga säljare. Det centrala registret ska bevara de borttagna uppgifter som avses i punkterna a–f i bilaga XVI till denna förordning i högst 12 månader från den dag då de registrerade uppgifterna togs bort.