The Common Reporting Standard (CRS) XML Schema is an IT format designed to support the automatic exchange of information pursuant to the CRS. As the information to be provided through the CRS XML Schema may contain errors, caused by either an incorrect file preparation and/or by incomplete or inaccurate record information, the OECD has developed a common XML Schema for Competent Authorities to communicate on such errors in a structured manner. This CRS Status Message XML Schema allows Competent Authorities that have received CRS information through the CRS XML Schema to report back to the sending Competent Authority, whether the file received contained any of the file and/or record errors. This document outlines the structure of the CRS Status Message XML Schema and provides a User Guide with practical instructions for its implementation. This third version of the CRS Status Message is applicable for exchanges as from 1 January 2027.
Common Reporting Standard Status Message XML Schema
User Guide for Tax Administrations (Version 3.0)
