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

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ANNEX XVIII

Computerised format referred to in Article 2(5)

The computerised format for the mandatory automatic exchange of information pursuant to Article 8ad(6) of Directive 2011/16/EU complies with the following tree structure and contains the following elements and attributes ([^E0010]):

CARF XML

http://www.w3.org/2001/XMLSchema" xmlns:stf="urn:oecd:ties:carfstf:v5" xmlns:iso="urn:oecd:ties:isocarftypes:v1" targetNamespace="urn:oecd:ties:carf:v1" elementFormDefault="qualified" attributeFormDefault="unqualified" version="1.3">

Message type defines the type of reporting

Transfer Type

Staking

Crypto Loan

Wrapping

Collateral

Transfer Type

Airdrop

Staking income

Mining income

Crypto loan

Transfer from another RCASP

Sale of goods or services

Collateral

Other

Unknown (to be selected as the default value where the Reporting Crypto-Asset Service Provider has no knowledge on the Transfer Type)

Account Number Type

Transfer to another RCASP

Crypto Loan

Purchase of goods or services, to be used in respect of transactions other than those already reported as Reportable Retail Payment Transactions

Collateral

Other

Unknown (to be selected as the default value where the Reporting Crypto-Asset Service Provider has no knowledge on the Transfer Type)

The MessageTypeIndic defines the type of message sent

The message contains new information

The message contains corrections/deletions for previously sent information. When the MesseageTypeIndic is CARF702, the DocTypeIndic can contain either Corrections (OECD2) or Deletions (OECD3) or both, but new data (OECD1) cannot be contained. Note that OECD0 can be included for RCASP's DocTypeIndic.

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

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

Tax Residence

Incorporation

Management

Place of Business

Branch

Authorisation

Remote Services

Book value

Third-party value

Recent RCASP valuation

Reasonable estimate by RCASP

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

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

Reportable Retail Payment Transactions (Relevant Crypto Assets)

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).

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'.

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.

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

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.

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.

Entity Identification Number

.

This data type is to be used whenever monetary amounts are to be communicated. Such amounts shall be given in with full amounts and two 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.

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)

Identification Number Type

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)

Entity Identification Number

Entity Identification Number

Name of organisation

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).