ANNEX VSupplementary provisions
ANNEX V Computerised format referred to in Article 2(1) The computerised formats for the mandatory automatic exchange of information pursuant to Article 8(1) of Directive 2011/16/EU comply with the following tree structure and contains the following classes of elements ( 1 ) : (a) As regards the overall message: - A "HEADER" containing: -- An "ORIGINATING COUNTRY", -- A "DESTINATION COUNTRIES", -- A unique "MESSAGE ID", -- A "CORRELATION ID", -- A "TIMESTAMP" and -- A "MESSAGE TYPE INDIC"; – And a "BODY" following the tree structure and classes of elements of any one of the bodies included in this annex under points (b) to (g) depending on the nature of the information to be exchanged automatically. (b) As regards the body for communicating information on income from employment or director's fees: - An "APPLICATION ID" stating the nature of the information exchanged, - A "TAX YEAR" and - One or more building blocks containing: -- One or more "RECIPIENTS" providing information on each recipient and containing: --- One or more "PAYERS" providing information on each payer and containing: ---- One or more "RELATIONSHIPS" providing information on the nature of each relationship between the recipient and the payer and containing: ----- One or more "WORKPLACE" where the relationship is carried out and ----- One or more "INCOMES" providing information on each income or fee under the relationship and containing: ------ The "QUANTITY" of the days spent or worked by the recipient; -- And/or one or more "RECIPIENT INVALIDATIONS" in the case of a correction or cancellation of previously exchanged information. (c) As regards the body for communicating information on pensions: - An "APPLICATION ID" stating the nature of the information exchanged, - A "TAX YEAR" and - One or more building blocks containing: -- One or more "RECIPIENTS" providing information on each recipient and containing: --- One or more "PAYERS" providing information on each payer and containing: ---- One or more "SCHEMES" providing information on each pension and containing: ----- One or more "SCHEME REFERENCE INFOS", ----- One or more "CAPITAL VALUES", ----- An "ADMINISTRATOR", ----- One or more "OWNERS", ----- One or more "EVENTS" providing general information on each event under the scheme and containing: ------ One or more "EVENT INFO" containing detailed information on the event and one or more "FINANCIAL INFO" and/or ------ One or more "TAX INFO" containing detailed information on the taxes and one or more "FINANCIAL INFO"; -- And/or one or more "RECIPIENT INVALIDATIONS" in the case of a correction or cancellation of previously exchanged information. (d) As regards the body for communicating information on life insurance products: - An "APPLICATION ID" stating the nature of the information exchanged, - A "TAX YEAR" and - One or more building blocks containing: -- One or more "POLICIES" providing information on each product and containing: --- A "CONTRIBUTION DURATION", --- A "BENEFIT DURATION", --- A "POLICY OPTIONS", --- One or more "POLICY CAPITAL VALUES", --- An "INSURER/PAYING AGENT", --- One or more "BENEFICIARIES", --- One or more "LIFE INSURED", --- One or more "PAYERS OF PREMIUMS", --- One or more "POLICY OWNERS", --- One or more "EVENTS" providing general information on each event under the policy and containing: ---- One or more "EVENT INFO" containing detailed information on the event and one or more "FINANCIAL INFO" and/or ---- One or more "TAX INFO" containing detailed information on the taxes and one or more "FINANCIAL INFO"; -- And/or one or more "POLICY INVALIDATIONS" in the case of a correction or cancellation of previously exchanged information. (e) As regards the body for communicating information on ownership of and income from immovable property: - An "APPLICATION ID" stating the nature of the information exchanged, - A "TAX YEAR" and - One or more building blocks containing: -- One or more "PARTIES" providing information on each recipient and containing: --- A "PARTNER" providing information on the spouse and --- Option 1 when the information relates to an income which cannot be linked (even indirectly) to one or more identified property: one or more "INCOMES" or --- Option 2 when the information relates either to another information than an income or to an income which can be linked (even indirectly) to one or more identified property: one or more "PROPERTIES" providing information on each property and containing: ---- One or more "OWNERSHIPS" and its associated "RIGHT" providing information on each ownership and associated right in the property and containing: ----- One or more "TRANSACTIONS" providing information on each transaction relating to the property, ----- One or more "INCOMES" providing information on each income relating to the ; -- And/or one or more "PARTY INVALIDATIONS" in the case of a correction or of previously exchanged information. (f) As regards the body in case no information is to be communicated in relation to a specific category: - An "APPLICATION ID" stating the nature of the information exchanged, - A "DETAIL" stating the reason for the absence of data and - A "YEAR". (g) As regards the body for an acknowledgement of receipt of the information for a specific category: - An "APPLICATION ID" stating the nature of the information exchanged, - A "STATUS" providing information on the acceptance or rejection of a message and - One or more "ERROR" providing information on the errors identified in a message received." ( 1 ) However, only the classes of elements actually available and applicable in a given case need to appear in the computerised format used in that case.