On March 29, 2022 the OECD released the standardised IT-format to support the electronic reporting and automatic exchange of information collected under the OECD's Model Reporting Rules for Digital Platforms (a XML Schema) as well as with a User Guide for Tax Administrations. These Model Rules require digital platforms to report on the income realised by those offering accommodation, transport and personal services, as well as those selling goods, through platforms and to report the information to tax authorities. In Europe this reporting obligation is implemented through the so-called DAC-7 Directive (Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation).
How the DPI User Guide links to the DPI Schema
The Schema for exchanges by Digital Platforms (DPI) User Guide is divided into logical sections based on the schema and provides information on specific data elements and any attributes that describe each data element.
The main sections of the DPI Schema User Guide are:
1. The Message Header with the sender, recipient, message type and reporting period
2. The Organisation Party type, used for identifying entities, i.e. both Platform Operators and Entity Sellers
3. The Person Party type, used for identifying individual Sellers
4. The DPI Body, which contains three sub-sections –
a) Platform Operator, containing the required information with respect to the Reporting Platform Operator that is reporting pursuant to the OECD Model Rules
b) Other Platform Operators, containing the information on the Other Platform Operators –
I. The Platform Operator assuming the reporting in the name of the Reporting Platform Operator; and
II. Each Platform Operator for which the Reporting Platform Operator assumes the reporting.
c) Reportable Seller, containing information on the Reportable Seller’s –
III. Identity, which identifies the individual or Entity Reportable Seller subject to exchange under the OECD Model Rules; and
IV. Relevant Activities, which includes information on the Relevant Activities provided by such Reportable Seller and the Consideration derived therefrom.
The DPI XML Schema is designed to be used for the exchange of information reported under the OECD Model Rules between competent authorities that have activated exchange relationships under the Multilateral Competent Authority Agreement on Automatic Exchange of Information on Income Derived through Digital Platforms (“DPI MCAA”), or similar exchange instrument.
Reflecting the design of the DPI MCAA, the DPI XML Schema foresees the possibility to exchange information in respect of a wide range of Relevant Activities provided by Reportable Sellers, namely:
The original scope of the OECD Model Rules, covering the rental of immovable property and the provision of Personal Services; and
The OECD Extended Scope, also covering the sale of goods and the rental of a means of transportation, which reflects the scope of Council Directive (EU) 2021/514, further referred to as [EU DIR2021/514].
Unless specified otherwise, all references to the OECD Model Rules also apply to the OECD Extended Scope.
Where appropriate, jurisdictions could also consider using the schema domestically for the purpose of gathering the required information from their respective Reporting Platform Operators.
The requirement field for each data element and its attribute indicate whether the element is validation or optional in the schema. Every element is one or the other in the schema.
“Validation” elements MUST be present for ALL data records in a file and an automated validation check can be undertaken. The Sender should do a technical check of the data file content using XML tools to make sure all “Validation” elements are present and if they are not, correct the file. The Receiver may also do so and, if incorrect, may reject the file.
“Optional (mandatory)” elements must be provided when available and/or required by the OECD Model Rules or by the [EU DIR2021/514].
“Optional” elements may be provided, but are not required to be filled in.
Appendix A to the DPI User Guide shows a diagrammatic representation of the DPI XML Schema with all its elements.
Appendix B to the DPI User Guide contains a Glossary of namespaces for the DPI XML Schema.
The XML Schema (ZIP) can be downloaded here.
The Model Rules for Reporting by Digital Platform Operators XML Schema: User Guide for tax administrations (Version 1.0 - February 2022) can be found here.
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