Common Reporting Standard User Guide and XML Schema

Part of the technical solution to support the implementation of the CRS is a schema in extensible mark-up language (XML) that allows the reporting of information under the CRS in an IT-based and standardised manner. A schema is a data structure for holding and transmitting information electronically and in bulk. XML is commonly used for this purpose. Examples are the OECD’s Standard Transmission Format "STF" or the Fisc 153 format used for information exchange for the European Savings Directive.


The CRS User Guide explains the information required to be included in each CRS data element to be reported in the CRS XML Schema Version 1.0. It also contains guidance on how to make corrections of data items within a file that can be processed automatically.



*The CRS XML Schema Version 1.0 (ZIP) and User Guide Version 2.0 are applicable for all exchanges until 31 December 2020, whereas the CRS User Guide Version 3.0 and CRS XML Schema Version 2.0 (ZIP) will be in use as from 1 January 2021.


Table of contents

Common Reporting Standard Schema Information  
  I. Message Header  

II. PersonParty_Type
III. OrganisationParty_Type
IV. CRS Body

Guidance on the correction process for Common Reporting Standard