Commission Implementing Regulation (EU) 2025/2263 of 12 November 2025 amending - 26th November 2025 - European Commission

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Official Journal EN of the European Union L series 2025/2263 26.11.2025 COMMISSION IMPLEMENTING REGULATION(EU) 2025/2263 of 12 November 2025 amending Implementing Regulation (EU) 2015/2378 as regards the standard forms and computerised formats for the mandatory automatic exchange of information on reportable crypto-assets, the communication of the yearly assessment and the list of statistical data to be provided by Member States under Council Directive 2011/16/EU THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC(1), and in particular Article 8ad(4) and (9), Article 20(5), point (c), and Article 23(3) and (4) thereof,

Whereas:

(1) Council Directive (EU) 2023/2226(2) amended Directive 2011/16/EU to provide for the mandatory automatic exchange of information to be reported by Reporting Crypto-Asset Service Providers.

(2) Pursuant to Article 8ad(4) of Directive 2011/16/EU, it is necessary to lay down the practical arrangements to facilitate the communication of the information referred to in paragraph 3 of that Article. In particular, the automatic exchange of information pursuant to Article 8ad(6) of Directive 2011/16/EU should be carried out using a standard computerised format.

(3) Pursuant to Article 8ad(9) of Directive 2011/16/EU, it is necessary to lay down the practical arrangements necessary for the registration and identification of Crypto-Asset Operators that are Reporting Crypto-Asset Service Providers, in

order for Member States to have relevant information on the Crypto-Asset Operator that is subject to reporting in their Member State.

(4) To ensure that Member States report the same information on Crypto-Asset Operators, it is necessary to establish the standard form to be used for the communication of information on Crypto-Asset Operators to the Crypto-Asset Operator register.

(5) Article 2c of Commission Implementing Regulation (EU) 2015/2378(3)and Annex X thereto should be updated with new information to reflect the current amendments to Directive 2011/16/EU.

(6) Implementing Regulation (EU) 2015/2378 should therefore be amended accordingly.

(7) In accordance with Article 42(1) of Regulation (EU) 2018/1725 of the European Parliament and of the Council(4), the European Data Protection Supervisor was consulted.

(8) For reasons of coherence and legal certainty, the date of entry into force of this Regulation should be aligned with the date of application provided for in Article 2(1), second subparagraph, of Directive (EU) 2023/2226.

(1) OJ L 64, 11.3.2011, p. 1, ELI: http://data.europa.eu/eli/dir/2011/16/oj.

(2) Council Directive (EU) 2023/2226 of 17 October 2023 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (OJ L, 2023/2226, 24.10.2023, ELI: http://data.europa.eu/eli/dir/2023/2226/oj).

(3) 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 (OJ L 332, 18.12.2015, p. 19, ELI: http://data.europa.eu/eli/reg_impl/2015/2378/oj).

(4) Regulation (EU) 2018/1725 of the European Parliament and of the Council of 23 October 2018 on the protection of natural persons with regard to the processing of personal data by the Union institutions, bodies, offices and agencies and on the free movement of such data, and repealing Regulation (EC) No 45/2001 and Decision No 1247/2002/EC (OJ L 295, 21.11.2018, p. 39, ELI: http://data.

europa.eu/eli/reg/2018/1725/oj).

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 1/135EN OJ L, 26.11.2025

(9) The measures provided for in this Regulation are in accordance with the opinion of the Committee on Administrative Cooperation for Taxation,

HAS ADOPTED THIS REGULATION:

Article 1 Implementing Regulation (EU) 2015/2378 is amended as follows:

(1) in Article 2, the following paragraph 5 is added: ‘5. The computerised format to be used for the mandatory automatic exchange of information pursuant to Article 8ad(6) of Directive 2011/16/EU shall comply with Annex XVIII to this Regulation.’;

(2) in Article 2c, paragraph 2 is replaced by the following: ‘2. Before 1 May each year, Member States shall communicate to the Commission by electronic means the yearly assessment using the form referred to in paragraph 1. The assessment shall cover the period of the previous calendar year.’;

(3) the following Article 2g is added: ‘Article 2g Standard forms, including linguistic arrangements, for the communication of information on Crypto-Asset Operators, and the retention period for information deleted from the Crypto-Asset Operator register

1. The form to be used for the communication of information on Crypto-Asset Operators to the Crypto-Asset Operators register pursuant to Article 8ad(9) of Directive 2011/16/EU shall comply with the format set out in Annex XIX to this Regulation.

2. The key elements to be recorded in the Crypto-Asset Operator register, as provided for by Article 8ad(9) of Directive 2011/16/EU, shall be the information listed in Section V, subparagraph F(2), of Annex VI to Directive 2011/16/EU and Annex XIX to this Regulation. The establishment of the Crypto-Asset Operator register, and the processing of personal data carried out within that Crypto-Asset Operator register by the Commission on behalf of the competent authorities of Member States shall comply with Regulations (EU) 2016/679 and

(EU) 2018/1725. The competent authorities of Member States shall be considered to be data controllers and the Commission shall be considered to be a data processor in accordance with Regulation (EU) 2016/679.

3. The format of the individual identification number pursuant to Article 8ad(7) is set out in Annex XIX to this Regulation.

4. The retention period for information deleted from the Crypto-Asset Operator register, pursuant to Section V, subparagraph F(5), point d, of Annex VI to Directive 2011/16/EU is set out in Annex XIX to this Regulation.

5. The rules regarding the change of the Member State of single registration and the transfer of information regarding the Reporting Crypto-Asset Service Provider to the new Member State of single registration are set out in Annex XIX to this Regulation.’;

(4) Annex VIII is replaced by the text in Annex I to this Regulation;

(5) Annex X is amended in accordance with Annex II to this Regulation;

(6) the text set out in Annex III to this Regulation is added as Annex XVIII;

(7) the text set out in Annex IV to this Regulation is added as Annex XIX.

2/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 Article 2 This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

It shall apply from 1 January 2026.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 12 November 2025.

For the Commission The President Ursula VON DER LEYEN

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 3/135EN OJ L, 26.11.2025 ANNEX I ‘ANNEX VIII Form referred to in Article 2c The form for the communication pursuant to Article 23(3) of Directive 2011/16/EU covers the following information:

(a) identification of the Member State replying to the questionnaire;

(b) general information on organisation and resources for automatic exchange of information purposes, including administrative and other relevant costs for development and implementation; administrative costs for recurring operations; other relevant costs for tax compliance operations;

(d) availability of information in the Member State, including description of management process for ensuring the collection of data including identification elements, and the timeliness of information sent;

(e) effectiveness of exchanges as the Receiving Member State, including processing of the information received, total matching rate percentage, and percentage of reports identified successfully;

(f) quality of the information received including identification of relevant taxpayers/parties, percentage of valid tax identification numbers (TIN) provided by the Sending Member State;

(g) use of information received including categories of usage, tax area, other administrative cooperation induced;

(h) estimation of outcome of use of information, including increase in tax assessed and / or increase in tax base adjusted, percentage of reports used in tax investigations;

(i) monitoring whether bilateral annual feedback as per Article 14(2) of Directive 2011/16/EU was sent;

(j) monitoring, implementation and outcome of follow-up actions related to specific projects relevant to the functioning of the Directive; and

(k) any other relevant information related to points (a) to (j), or issues encountered by the Member States.’ 4/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 ANNEX II In Annex X to Implementing Regulation (EU) 2015/2378, the following indent is added to the list:

‘— In the case of non-custodial dividends: statistics on message and recipient, message and payer, recipient and relationship, payer and relationship, recipient and income’;

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 5/135EN OJ L, 26.11.2025 ANNEX III ‘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(1):

CARF XML <?xml version="1.0" encoding="UTF-8"?> <xsd:schema xmlns:carf="urn:oecd:ties:carf:v1" xmlns:xsd="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"> <xsd:import namespace="urn:oecd:ties:isocarftypes:v1" schemaLocation="isocarf types_v1.1.xsd"/> <xsd:import namespace="urn:oecd:ties:carfstf:v5" schemaLocation="oecdcarf types_v5.0.xsd"/>   <xsd:simpleType name="MessageType_EnumType"> <xsd:annotation> <xsd:documentation xml:lang="en">Message type defines the type of reporting </xsd:documentation> </xsd:annotation> <xsd:restriction base="xsd:string"> <xsd:enumeration value="CARF"/> </xsd:restriction> </xsd:simpleType>   <xsd:simpleType name="ExchangeType_EnumType"> <xsd:annotation> <xsd:documentation xml:lang="en">Transfer Type</xsd:documentation> </xsd:annotation> <xsd:restriction base="xsd:string">

(1) However, only the elements and attributes actually applicable in a given case further to the performance of the due diligence and reporting rules included in Sections II and III of Annex VI to Directive 2011/16/EU need to appear in the computerised format used in that case.

6/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 <xsd:enumeration value="CARF401"> <xsd:annotation> <xsd:documentation>Staking</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CARF402"> <xsd:annotation> <xsd:documentation>Crypto Loan</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CARF403"> <xsd:annotation> <xsd:documentation>Wrapping</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CARF404"> <xsd:annotation> <xsd:documentation>Collateral</xsd:documentation> </xsd:annotation> </xsd:enumeration> </xsd:restriction> </xsd:simpleType>   <xsd:simpleType name="TransferType_EnumType"> <xsd:annotation> <xsd:documentation xml:lang="en">Transfer Type</xsd:documentation> </xsd:annotation> <xsd:restriction base="xsd:string"> <xsd:enumeration value="CARF501"> <xsd:annotation> <xsd:documentation>Airdrop</xsd:documentation> </xsd:annotation> </xsd:enumeration>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 7/135EN OJ L, 26.11.2025 <xsd:enumeration value="CARF502"> <xsd:annotation> <xsd:documentation>Staking income</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CARF503"> <xsd:annotation> <xsd:documentation>Mining income</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CARF504"> <xsd:annotation> <xsd:documentation>Crypto loan</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CARF505"> <xsd:annotation> <xsd:documentation>Transfer from another RCASP</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CARF506"> <xsd:annotation> <xsd:documentation>Sale of goods or services</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CARF507"> <xsd:annotation> <xsd:documentation>Collateral</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CARF508"> <xsd:annotation> <xsd:documentation>Other</xsd:documentation> </xsd:annotation> 8/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 </xsd:enumeration> <xsd:enumeration value="CARF509"> <xsd:annotation> <xsd:documentation>Unknown (to be selected as the default value where the Reporting Crypto-Asset Service Provider has no knowledge on the Transfer Type) </xsd:documentation> </xsd:annotation> </xsd:enumeration> </xsd:restriction> </xsd:simpleType>   <xsd:simpleType name="TransferOutType_EnumType"> <xsd:annotation> <xsd:documentation xml:lang="en">Account Number Type</xsd:documentation> </xsd:annotation> <xsd:restriction base="xsd:string"> <xsd:enumeration value="CARF601"> <xsd:annotation> <xsd:documentation>Transfer to another RCASP</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CARF602"> <xsd:annotation> <xsd:documentation>Crypto Loan</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CARF603"> <xsd:annotation> <xsd:documentation>Purchase of goods or services, to be used in respect of transactions other than those already reported as Reportable Retail Payment Transactions</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CARF604">

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 9/135EN OJ L, 26.11.2025 <xsd:annotation> <xsd:documentation>Collateral</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CARF605"> <xsd:annotation> <xsd:documentation>Other</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CARF606"> <xsd:annotation> <xsd:documentation>Unknown (to be selected as the default value where the Reporting Crypto-Asset Service Provider has no knowledge on the Transfer Type) </xsd:documentation> </xsd:annotation> </xsd:enumeration> </xsd:restriction> </xsd:simpleType>   <xsd:simpleType name="CarfMessageTypeIndic_EnumType"> <xsd:annotation> <xsd:documentation xml:lang="en">The MessageTypeIndic defines the type of message sent</xsd:documentation> </xsd:annotation> <xsd:restriction base="xsd:string"> <xsd:enumeration value="CARF701"> <xsd:annotation> <xsd:documentation>The message contains new information</xsd:

documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CARF702"> <xsd:annotation> 10/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 <xsd:documentation>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.</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CARF703"> <xsd:annotation> <xsd:documentation>The message advises there is no data to report</xsd:

documentation> </xsd:annotation> </xsd:enumeration> </xsd:restriction> </xsd:simpleType>   <xsd:simpleType name="CarfCtrlgPersonType_EnumType"> <xsd:annotation> <xsd:documentation xml:lang="en">Controlling Person Type</xsd:documentation> </xsd:annotation> <xsd:restriction base="xsd:string"> <xsd:enumeration value="CARF801"> <xsd:annotation> <xsd:documentation>CP of legal person - ownership</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CARF802"> <xsd:annotation> <xsd:documentation>CP of legal person - other means</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CARF803"> <xsd:annotation> <xsd:documentation>CP of legal person - senior managing official</xsd:

documentation>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 11/135EN OJ L, 26.11.2025 </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CARF804"> <xsd:annotation> <xsd:documentation>CP of legal arrangement - trust - settlor</xsd:

documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CARF805"> <xsd:annotation> <xsd:documentation>CP of legal arrangement - trust - trustee</xsd: documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CARF806"> <xsd:annotation> <xsd:documentation>CP of legal arrangement - trust - protector</xsd:

documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CARF807"> <xsd:annotation> <xsd:documentation>CP of legal arrangement - trust - beneficiary</xsd: documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CARF808"> <xsd:annotation> <xsd:documentation>CP of legal arrangement - trust - other</xsd:

documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CARF809"> <xsd:annotation> <xsd:documentation>CP of legal arrangement - other - settlor-equivalent</

xsd:documentation> </xsd:annotation> </xsd:enumeration> 12/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 <xsd:enumeration value="CARF810"> <xsd:annotation> <xsd:documentation>CP of legal arrangement - other - trustee-equivalent</

xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CARF811"> <xsd:annotation> <xsd:documentation>CP of legal arrangement - other - protector-equivalent</

xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CARF812"> <xsd:annotation> <xsd:documentation>CP of legal arrangement - other - beneficiary- equivalent</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CARF813"> <xsd:annotation> <xsd:documentation>CP of legal arrangement - other - other-equivalent</xsd:

documentation> </xsd:annotation> </xsd:enumeration> </xsd:restriction> </xsd:simpleType>   <xsd:simpleType name="Nexus_EnumType"> <xsd:restriction base="xsd:string"> <xsd:enumeration value="CARF901"> <xsd:annotation> <xsd:documentation>Tax Residence</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CARF902"> <xsd:annotation>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 13/135EN OJ L, 26.11.2025 <xsd:documentation>Incorporation</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CARF903"> <xsd:annotation> <xsd:documentation>Management</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CARF904"> <xsd:annotation> <xsd:documentation>Place of Business</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CARF905"> <xsd:annotation> <xsd:documentation>Branch</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CARF906"> <xsd:annotation> <xsd:documentation>Authorisation</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CARF907"> <xsd:annotation> <xsd:documentation>Remote Services</xsd:documentation> </xsd:annotation> </xsd:enumeration> </xsd:restriction> </xsd:simpleType>   <xsd:simpleType name="AltValuation_EnumType"> <xsd:restriction base="xsd:string"> <xsd:enumeration value="CARF1001"> 14/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 <xsd:annotation> <xsd:documentation>Book value</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CARF1002"> <xsd:annotation> <xsd:documentation>Third-party value</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CARF1003"> <xsd:annotation> <xsd:documentation>Recent RCASP valuation</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CARF1004"> <xsd:annotation> <xsd:documentation>Reasonable estimate by RCASP</xsd:documentation> </xsd:annotation> </xsd:enumeration> </xsd:restriction> </xsd:simpleType>  <xsd:simpleType name="TwoDigFract_Type"> <xsd:annotation> <xsd:documentation xml:lang="en">Data type for any kind of numeric data with two decimal fraction digits, especially monetary amounts.

</xsd:documentation> </xsd:annotation> <xsd:restriction base="xsd:decimal"> <xsd:fractionDigits value="2"/> </xsd:restriction> </xsd:simpleType>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 15/135EN OJ L, 26.11.2025 <xsd:simpleType name="SixDigFract_Type"> <xsd:annotation> <xsd:documentation xml:lang="en">Data type for any kind of numeric data with six decimal fraction digits, especially monetary amounts.

</xsd:documentation> </xsd:annotation> <xsd:restriction base="xsd:decimal"> <xsd:fractionDigits value="6"/> </xsd:restriction> </xsd:simpleType>    <xsd:complexType name="RCASP_Type"> <xsd:sequence> <xsd:element name="RCASP_ID"> <xsd:complexType> <xsd:choice> <xsd:element name="Individual" type="carf:PersonParty_Type"/> <xsd:element name="Entity" type="carf:OrganisationParty_Type"/> </xsd:choice> </xsd:complexType> </xsd:element> <xsd:element name="Nexus" type="carf:Nexus_EnumType" minOccurs="0"/> <xsd:element name="OtherNexus" minOccurs="0"> <xsd:complexType> <xsd:attribute name="Nexus" type="carf:Nexus_EnumType" use="required"/> <xsd:attribute name="ResCountryCode" type="iso:CountryCode_Type" use="required"/> </xsd:complexType> </xsd:element> <xsd:element name="DocSpec" type="stf:DocSpec_Type"/> 16/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 </xsd:sequence> </xsd:complexType>  <xsd:complexType name="CryptoUsers_Type"> <xsd:sequence> <xsd:element name="UserID"> <xsd:complexType> <xsd:choice> <xsd:element name="Entity" type="carf:OrganisationParty_Type"/> <xsd:element name="Individual" type="carf:PersonParty_Type"/> </xsd:choice> </xsd:complexType> </xsd:element> <xsd:element name="ControllingPerson" type="carf:ControllingPerson_Type" minOccurs="0" maxOccurs="unbounded"/> <xsd:element name="RelevantTransactions" type="carf:RelevantTransactions_Type" maxOccurs="unbounded"/> <xsd:element name="DocSpec" type="stf:DocSpec_Type"/> </xsd:sequence> </xsd:complexType>  <xsd:complexType name="RelevantTransactions_Type"> <xsd:sequence> <xsd:element name="CryptoAsset" type="stf:StringMin1Max200_Type"/> <xsd:choice> <xsd:element name="CryptoToCryptoIn" minOccurs="0" maxOccurs="unbounded"> <xsd:complexType> <xsd:sequence> <xsd:element name="ExchangeType" type="carf:ExchangeType_EnumType" minOccurs="0"/> <xsd:element name="NumberofTransactions" type="xsd:integer"/> <xsd:element name="Amount" type="carf:MonAmnt_Type"/> <xsd:element name="NumberofUnits" type="xsd:decimal"/>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 17/135EN OJ L, 26.11.2025 </xsd:sequence> </xsd:complexType> </xsd:element> <xsd:element name="CryptoToCryptoOut" minOccurs="0" maxOccurs="unbounded"> <xsd:complexType> <xsd:sequence> <xsd:element name="ExchangeType" type="carf:ExchangeType_EnumType" minOccurs="0"/> <xsd:element name="NumberofTransactions" type="xsd:integer"/> <xsd:element name="Amount" type="carf:MonAmnt_Type"/> <xsd:element name="NumberofUnits" type="xsd:decimal"/> </xsd:sequence> </xsd:complexType> </xsd:element> <xsd:element name="CryptoFiatIn" minOccurs="0" maxOccurs="unbounded"> <xsd:complexType> <xsd:sequence> <xsd:element name="ExchangeType" type="carf:ExchangeType_EnumType" minOccurs="0"/> <xsd:element name="NumberofTransactions" type="xsd:integer"/> <xsd:element name="Amount" type="carf:MonAmnt_Type"/> <xsd:element name="NumberofUnits" type="xsd:decimal"/> </xsd:sequence> </xsd:complexType> </xsd:element> <xsd:element name="CryptoFiatOut" minOccurs="0" maxOccurs="unbounded"> <xsd:complexType> <xsd:sequence> <xsd:element name="ExchangeType" type="carf:ExchangeType_EnumType" minOccurs="0"/> <xsd:element name="NumberofTransactions" type="xsd:integer"/> <xsd:element name="Amount" type="carf:MonAmnt_Type"/> 18/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 <xsd:element name="NumberofUnits" type="xsd:decimal"/> </xsd:sequence> </xsd:complexType> </xsd:element> <xsd:element name="CryptoTransferIn" minOccurs="0" maxOccurs="unbounded"> <xsd:complexType> <xsd:sequence> <xsd:element name="TransferType" type="carf:TransferType_EnumType"/> <xsd:element name="NumberofTransactions" type="xsd:integer"/> <xsd:element name="Amount" type="carf:MonAmnt_Type"/> <xsd:element name="NumberofUnits" type="xsd:decimal"/> <xsd:element name="AltValuation" type="carf:AltValuation_EnumType" minOccurs="0"/> </xsd:sequence> </xsd:complexType> </xsd:element> <xsd:element name="CryptoTransferOut" minOccurs="0" maxOccurs="unbounded"> <xsd:complexType> <xsd:sequence> <xsd:element name="TransferType" type="carf:TransferOutTy pe_EnumType"/> <xsd:element name="NumberofTransactions" type="xsd:integer"/> <xsd:element name="Amount" type="carf:MonAmnt_Type"/> <xsd:element name="NumberofUnits" type="xsd:decimal"/> <xsd:element name="AltValuation" type="carf:AltValuation_EnumType" minOccurs="0"/> </xsd:sequence> </xsd:complexType> </xsd:element> <xsd:element name="TransferWallet" minOccurs="0" maxOccurs="unbounded"> <xsd:complexType> <xsd:sequence>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 19/135EN OJ L, 26.11.2025 <xsd:element name="Amount" type="carf:MonAmnt_Type"/> <xsd:element name="NumberofUnits" type="xsd:decimal"/> <xsd:element name="AltValuation" type="carf:AltValuation_EnumType" minOccurs="0"/> </xsd:sequence> </xsd:complexType> </xsd:element> <xsd:element name="RRPT" minOccurs="0" maxOccurs="unbounded"> <xsd:annotation> <xsd:documentation>Reportable Retail Payment Transactions (Relevant Crypto Assets)</xsd:documentation> </xsd:annotation> <xsd:complexType> <xsd:sequence> <xsd:element name="NumberofTransactions" type="xsd:integer"/> <xsd:element name="Amount" type="carf:MonAmnt_Type"/> <xsd:element name="NumberofUnits" type="xsd:decimal"/> </xsd:sequence> </xsd:complexType> </xsd:element> </xsd:choice> </xsd:sequence> </xsd:complexType>  <xsd:complexType name="ControllingPerson_Type"> <xsd:sequence> <xsd:element name="Individual" type="carf:PersonParty_Type"/> <xsd:element name="CtrlgPersonType" type="carf:CarfCtrlgPersonType_EnumType" maxOccurs="unbounded"/> </xsd:sequence> </xsd:complexType>  <xsd:complexType name="Identity_Type"> <xsd:choice> 20/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 <xsd:element name="Individual" type="carf:PersonParty_Type"/> <xsd:element name="Entity" type="carf:OrganisationParty_Type"/> </xsd:choice> </xsd:complexType>  <xsd:complexType name="MessageSpec_Type"> <xsd:annotation> <xsd:documentation xml:lang="en">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).</xsd:documentation> </xsd:annotation> <xsd:sequence> <xsd:element name="SendingEntityIN" type="stf:StringMin1Max200_Type" minOccurs="0"/> <xsd:element name="TransmittingCountry" type="iso:CountryCode_Type"/> <xsd:element name="ReceivingCountry" type="iso:CountryCode_Type"/>  <xsd:element name="MessageType" type="carf:MessageType_EnumType"/> <xsd:element name="Warning" type="stf:StringMin1Max4000_Type" minOccurs="0"/> <xsd:element name="Contact" type="stf:StringMin1Max4000_Type" minOccurs="0"/> <xsd:element name="MessageRefId" type="stf:StringMin1Max170_Type"/> <xsd:element name="MessageTypeIndic" type="carf:CarfMessageTypeIndic_EnumType"/> <xsd:element name="ReportingPeriod" type="xsd:date"/> <xsd:element name="Timestamp" type="xsd:dateTime"/> </xsd:sequence> </xsd:complexType>   <xsd:complexType name="NamePerson_Type">

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 21/135EN OJ L, 26.11.2025 <xsd:annotation> <xsd:documentation xml:lang="en">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'.

</xsd:documentation> </xsd:annotation> <xsd:sequence> <xsd:element name="PrecedingTitle" type="stf:StringMin1Max200_Type" minOccurs="0"/> <xsd:element name="Title" type="stf:StringMin1Max200_Type" minOccurs="0" maxOccurs="unbounded"/> <xsd:element name="FirstName"> <xsd:complexType> <xsd:simpleContent> <xsd:extension base="stf:StringMin1Max200_Type"> <xsd:attribute name="xnlNameType" type="stf:StringMin1Max200_Type"> <xsd:annotation> <xsd:documentation xml:lang="en">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. </xsd:documentation> </xsd:annotation> </xsd:attribute> </xsd:extension> </xsd:simpleContent> </xsd:complexType> </xsd:element> <xsd:element name="MiddleName" minOccurs="0" maxOccurs="unbounded"> <xsd:complexType> <xsd:simpleContent> <xsd:extension base="stf:StringMin1Max200_Type"> <xsd:attribute name="xnlNameType" type="stf:StringMin1Max200_Type"> <xsd:annotation> <xsd:documentation xml:lang="en">Defines the name type of Middle Name.

Example: First name, middle name, maiden name, father's name, given name, etc. </xsd:documentation> 22/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 </xsd:annotation> </xsd:attribute> </xsd:extension> </xsd:simpleContent> </xsd:complexType> </xsd:element> <xsd:element name="NamePrefix" minOccurs="0"> <xsd:complexType> <xsd:simpleContent> <xsd:extension base="stf:StringMin1Max200_Type"> <xsd:attribute name="xnlNameType" type="stf:StringMin1Max200_Type"> <xsd:annotation> <xsd:documentation xml:lang="en">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.

</xsd:documentation> </xsd:annotation> </xsd:attribute> </xsd:extension> </xsd:simpleContent> </xsd:complexType> </xsd:element> <xsd:element name="LastName"> <xsd:complexType> <xsd:simpleContent> <xsd:extension base="stf:StringMin1Max200_Type"> <xsd:attribute name="xnlNameType" type="stf:StringMin1Max200_Type"> <xsd:annotation> <xsd:documentation xml:lang="en">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. </xsd:documentation> </xsd:annotation> </xsd:attribute> </xsd:extension>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 23/135EN OJ L, 26.11.2025 </xsd:simpleContent> </xsd:complexType> </xsd:element> <xsd:element name="GenerationIdentifier" type="stf:StringMin1Max200_Type" minOccurs="0" maxOccurs="unbounded"/> <xsd:element name="Suffix" type="stf:StringMin1Max200_Type" minOccurs="0" maxOccurs="unbounded"/> <xsd:element name="GeneralSuffix" type="stf:StringMin1Max200_Type" minOccurs="0"/> </xsd:sequence> <xsd:attribute name="nameType" type="stf:OECDNameType_EnumType" use="optional"/> </xsd:complexType>   <xsd:complexType name="PersonParty_Type"> <xsd:sequence> <xsd:element name="ResCountryCode" type="iso:CountryCode_Type" maxOccurs="unbounded"/> <xsd:element name="TIN" type="carf:TIN_Type" maxOccurs="unbounded"/> <xsd:element name="IIN" type="carf:IndividualIN_Type" minOccurs="0" maxOccurs="unbounded"> <xsd:annotation> <xsd:documentation xml:lang="en">Entity Identification Number</xsd:

documentation> </xsd:annotation> </xsd:element> <xsd:element name="Name" type="carf:NamePerson_Type" maxOccurs="unbounded"/> <xsd:element name="Address" type="carf:Address_Type" maxOccurs="unbounded"/> <xsd:element name="Nationality" type="iso:CountryCode_Type" minOccurs="0" maxOccurs="unbounded"/> <xsd:element name="BirthInfo"> <xsd:annotation> <xsd:documentation>.</xsd:documentation> </xsd:annotation> <xsd:complexType> <xsd:sequence> 24/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 <xsd:element name="BirthDate" type="xsd:date"/> <xsd:element name="BirthPlace" type="carf:BirthPlace_Type" minOccurs="0"/> </xsd:sequence> </xsd:complexType> </xsd:element> </xsd:sequence> </xsd:complexType>   <xsd:complexType name="MonAmnt_Type"> <xsd:annotation> <xsd:documentation xml:lang="en">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.

</xsd:documentation> </xsd:annotation> <xsd:simpleContent> <xsd:extension base="xsd:decimal"> <xsd:attribute name="currCode" type="iso:currCode_Type" use="required"/> </xsd:extension> </xsd:simpleContent> </xsd:complexType>   <xsd:complexType name="OrganisationIN_Type"> <xsd:annotation> <xsd:documentation xml:lang="en">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. </xsd:documentation> </xsd:annotation> <xsd:simpleContent> <xsd:extension base="stf:StringMin1Max200_Type">

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 25/135EN OJ L, 26.11.2025 <xsd:attribute name="issuedBy" type="iso:CountryCode_Type" use="optional"> <xsd:annotation> <xsd:documentation xml:lang="en">Country code of issuing country, indicating country of Residence (to taxes and other)</xsd:documentation> </xsd:annotation> </xsd:attribute> <xsd:attribute name="INType" use="optional"> <xsd:annotation> <xsd:documentation xml:lang="en">Identification Number Type</xsd:

documentation> </xsd:annotation> <xsd:simpleType> <xsd:restriction base="stf:StringMin1Max200_Type"> <xsd:enumeration value="LEI"/> <xsd:enumeration value="EIN"/> <xsd:enumeration value="BRN"/> <xsd:enumeration value="Other"/> </xsd:restriction> </xsd:simpleType> </xsd:attribute> </xsd:extension> </xsd:simpleContent> </xsd:complexType>   <xsd:complexType name="IndividualIN_Type"> <xsd:annotation> <xsd:documentation xml:lang="en">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. </xsd:documentation> </xsd:annotation> <xsd:simpleContent> <xsd:extension base="stf:StringMin1Max200_Type"> 26/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 <xsd:attribute name="issuedBy" type="iso:CountryCode_Type" use="optional"> <xsd:annotation> <xsd:documentation xml:lang="en">Country code of issuing country, indicating country of Residence (to taxes and other)</xsd:documentation> </xsd:annotation> </xsd:attribute> </xsd:extension> </xsd:simpleContent> </xsd:complexType>   <xsd:complexType name="OrganisationParty_Type"> <xsd:sequence> <xsd:element name="ResCountryCode" type="iso:CountryCode_Type" maxOccurs="unbounded"/> <xsd:element name="TIN" maxOccurs="unbounded"> <xsd:complexType> <xsd:simpleContent> <xsd:restriction base="carf:TIN_Type"> <xsd:minLength value="1"/> <xsd:attribute name="issuedBy" type="iso:CountryCode_Type" use="optional"/> <xsd:attribute name="unknown" type="xsd:boolean" use="optional"/> </xsd:restriction> </xsd:simpleContent> </xsd:complexType> </xsd:element> <xsd:element name="IN" type="carf:OrganisationIN_Type" minOccurs="0" maxOccurs="unbounded"> <xsd:annotation> <xsd:documentation xml:lang="en">Entity Identification Number</xsd:

documentation> </xsd:annotation> </xsd:element> <xsd:element name="IIN" type="carf:IndividualIN_Type" minOccurs="0" maxOccurs="unbounded">

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 27/135EN OJ L, 26.11.2025 <xsd:annotation> <xsd:documentation xml:lang="en">Entity Identification Number</xsd: documentation> </xsd:annotation> </xsd:element> <xsd:element name="Name" type="carf:NameOrganisation_Type" maxOccurs="unbounded"/> <xsd:element name="Address" type="carf:Address_Type" maxOccurs="unbounded"/> </xsd:sequence> </xsd:complexType>   <xsd:complexType name="AddressFix_Type"> <xsd:annotation> <xsd:documentation xml:lang="en"> </xsd:documentation> </xsd:annotation> <xsd:sequence> <xsd:element name="Street" type="stf:StringMin1Max200_Type" minOccurs="0"/> <xsd:element name="BuildingIdentifier" type="stf:StringMin1Max200_Type" minOccurs="0"/> <xsd:element name="SuiteIdentifier" type="stf:StringMin1Max200_Type" minOccurs="0"/> <xsd:element name="FloorIdentifier" type="stf:StringMin1Max200_Type" minOccurs="0"/> <xsd:element name="DistrictName" type="stf:StringMin1Max200_Type" minOccurs="0"/> <xsd:element name="POB" type="stf:StringMin1Max200_Type" minOccurs="0"/> <xsd:element name="PostCode" type="stf:StringMin1Max200_Type" minOccurs="0"/> <xsd:element name="City" type="stf:StringMin1Max200_Type"/> <xsd:element name="CountrySubentity" type="stf:StringMin1Max200_Type" minOccurs="0"/> </xsd:sequence> </xsd:complexType>   28/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 <xsd:complexType name="Address_Type"> <xsd:annotation> <xsd:documentation xml:lang="en"> </xsd:documentation> </xsd:annotation> <xsd:sequence> <xsd:element name="CountryCode" type="iso:CountryCode_Type"/> <xsd:sequence> <xsd:element name="AddressFix" type="carf:AddressFix_Type"/> <xsd:element name="AdditionalAddressInfo" type="stf:StringMin1Max4000_Type" minOccurs="0"/> </xsd:sequence> </xsd:sequence> <xsd:attribute name="legalAddressType" type="stf:OECDLegalAddressTy pe_EnumType" use="optional"/> </xsd:complexType>   <xsd:complexType name="NameOrganisation_Type"> <xsd:annotation> <xsd:documentation xml:lang="en">Name of organisation</xsd:documentation> </xsd:annotation> <xsd:simpleContent> <xsd:extension base="stf:StringMin1Max200_Type"> <xsd:attribute name="nameType" type="stf:OECDNameType_EnumType" use="optional"/> </xsd:extension> </xsd:simpleContent> </xsd:complexType>   <xsd:complexType name="TIN_Type"> <xsd:simpleContent> <xsd:extension base="stf:StringMin0Max200_Type"> <xsd:attribute name="issuedBy" type="iso:CountryCode_Type" use="optional"/>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 29/135EN OJ L, 26.11.2025 <xsd:attribute name="unknown" type="xsd:boolean" use="optional"/> </xsd:extension> </xsd:simpleContent> </xsd:complexType>   <xsd:complexType name="BirthPlace_Type"> <xsd:annotation> <xsd:documentation>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).</xsd:documentation> </xsd:annotation> <xsd:sequence> <xsd:element name="City" type="stf:StringMin1Max200_Type"/> <xsd:element name="CitySubentity" type="stf:StringMin1Max200_Type" minOccurs="0"/> <xsd:element name="CountryInfo"> <xsd:complexType> <xsd:choice> <xsd:element name="CountryCode" type="iso:CountryCode_Type"/> <xsd:element name="FormerCountryName" type="stf:StringMin1Max200_Type"/> </xsd:choice> </xsd:complexType> </xsd:element> </xsd:sequence> </xsd:complexType>   <xsd:complexType name="CARFBody_Type"> <xsd:sequence> <xsd:element name="RCASP" type="carf:RCASP_Type"/> <xsd:element name="CryptoUsers" type="carf:CryptoUsers_Type" minOccurs="0" maxOccurs="unbounded"/> </xsd:sequence> 30/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 </xsd:complexType>     <xsd:element name="CARF_OECD"> <xsd:complexType> <xsd:sequence> <xsd:element name="MessageSpec" type="carf:MessageSpec_Type"/> <xsd:element name="CARFBody" type="carf:CARFBody_Type" minOccurs="0" maxOccurs="unbounded"/> </xsd:sequence> <xsd:attribute name="version" type="stf:StringMin1Max10_Type"> <xsd:annotation> <xsd:documentation xml:lang="en">CARF Version</xsd:documentation> </xsd:annotation> </xsd:attribute> </xsd:complexType> </xsd:element> </xsd:schema> ISO CARF TYPES <?xml version="1.0" encoding="UTF-8"?> <xsd:schema xmlns:iso="urn:oecd:ties:isocarftypes:v1" xmlns:xsd="http://www.w3.

org/2001/XMLSchema" targetNamespace="urn:oecd:ties:isocarftypes:v1" elementForm Default="qualified" attributeFormDefault="unqualified" version="1.1"> <xsd:simpleType name="CountryCode_Type"> <xsd:annotation> <xsd:documentation xml:lang="en">ISO-3166 Alpha 2 country codes</xsd:

documentation> </xsd:annotation> <xsd:restriction base="xsd:string"> <xsd:enumeration value="AF"> <xsd:annotation>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 31/135EN OJ L, 26.11.2025 <xsd:documentation>AFGHANISTAN</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="AX"> <xsd:annotation> <xsd:documentation>ALAND ISLANDS</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="AL"> <xsd:annotation> <xsd:documentation>ALBANIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="DZ"> <xsd:annotation> <xsd:documentation>ALGERIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="AS"> <xsd:annotation> <xsd:documentation>AMERICAN SAMOA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="AD"> <xsd:annotation> <xsd:documentation>ANDORRA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="AO"> <xsd:annotation> <xsd:documentation>ANGOLA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="AI"> <xsd:annotation> 32/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 <xsd:documentation>ANGUILLA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="AQ"> <xsd:annotation> <xsd:documentation>ANTARCTICA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="AG"> <xsd:annotation> <xsd:documentation>ANTIGUA AND BARBUDA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="AR"> <xsd:annotation> <xsd:documentation>ARGENTINA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="AM"> <xsd:annotation> <xsd:documentation>ARMENIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="AW"> <xsd:annotation> <xsd:documentation>ARUBA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="AU"> <xsd:annotation> <xsd:documentation>AUSTRALIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="AT">

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 33/135EN OJ L, 26.11.2025 <xsd:annotation> <xsd:documentation>AUSTRIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="AZ"> <xsd:annotation> <xsd:documentation>AZERBAIJAN</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BS"> <xsd:annotation> <xsd:documentation>BAHAMAS</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BH"> <xsd:annotation> <xsd:documentation>BAHRAIN</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BD"> <xsd:annotation> <xsd:documentation>BANGLADESH</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BB"> <xsd:annotation> <xsd:documentation>BARBADOS</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BY"> <xsd:annotation> <xsd:documentation>BELARUS</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BE"> 34/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 <xsd:annotation> <xsd:documentation>BELGIUM</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BZ"> <xsd:annotation> <xsd:documentation>BELIZE</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BJ"> <xsd:annotation> <xsd:documentation>BENIN</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BM"> <xsd:annotation> <xsd:documentation>BERMUDA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BT"> <xsd:annotation> <xsd:documentation>BHUTAN</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BO"> <xsd:annotation> <xsd:documentation>BOLIVIA, PLURINATIONAL STATE OF</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BQ"> <xsd:annotation> <xsd:documentation>BONAIRE, SINT EUSTATIUS AND SABA</xsd:documentation> </xsd:annotation> </xsd:enumeration>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 35/135EN OJ L, 26.11.2025 <xsd:enumeration value="BA"> <xsd:annotation> <xsd:documentation>BOSNIA AND HERZEGOVINA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BW"> <xsd:annotation> <xsd:documentation>BOTSWANA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BV"> <xsd:annotation> <xsd:documentation>BOUVET ISLAND</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BR"> <xsd:annotation> <xsd:documentation>BRAZIL</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="IO"> <xsd:annotation> <xsd:documentation>BRITISH INDIAN OCEAN TERRITORY</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BN"> <xsd:annotation> <xsd:documentation>BRUNEI DARUSSALAM</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BG"> <xsd:annotation> <xsd:documentation>BULGARIA</xsd:documentation> 36/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BF"> <xsd:annotation> <xsd:documentation>BURKINA FASO</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BI"> <xsd:annotation> <xsd:documentation>BURUNDI</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="KH"> <xsd:annotation> <xsd:documentation>CAMBODIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CM"> <xsd:annotation> <xsd:documentation>CAMEROON</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CA"> <xsd:annotation> <xsd:documentation>CANADA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CV"> <xsd:annotation> <xsd:documentation>CABO VERDE</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="KY"> <xsd:annotation> <xsd:documentation>CAYMAN ISLANDS</xsd:documentation>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 37/135EN OJ L, 26.11.2025 </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CF"> <xsd:annotation> <xsd:documentation>CENTRAL AFRICAN REPUBLIC</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="TD"> <xsd:annotation> <xsd:documentation>CHAD</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CL"> <xsd:annotation> <xsd:documentation>CHILE</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CN"> <xsd:annotation> <xsd:documentation>CHINA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CX"> <xsd:annotation> <xsd:documentation>CHRISTMAS ISLAND</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CC"> <xsd:annotation> <xsd:documentation>COCOS (KEELING) ISLANDS</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CO"> <xsd:annotation> 38/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 <xsd:documentation>COLOMBIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="KM"> <xsd:annotation> <xsd:documentation>COMOROS</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CG"> <xsd:annotation> <xsd:documentation>CONGO</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CD"> <xsd:annotation> <xsd:documentation>CONGO, THE DEMOCRATIC REPUBLIC OF THE</xsd:

documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CK"> <xsd:annotation> <xsd:documentation>COOK ISLANDS</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CR"> <xsd:annotation> <xsd:documentation>COSTA RICA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CI"> <xsd:annotation> <xsd:documentation>COTE D'IVOIRE</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="HR">

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 39/135EN OJ L, 26.11.2025 <xsd:annotation> <xsd:documentation>CROATIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CU"> <xsd:annotation> <xsd:documentation>CUBA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CW"> <xsd:annotation> <xsd:documentation>CURACAO</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CY"> <xsd:annotation> <xsd:documentation>CYPRUS</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CZ"> <xsd:annotation> <xsd:documentation>CZECHIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="DK"> <xsd:annotation> <xsd:documentation>DENMARK</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="DJ"> <xsd:annotation> <xsd:documentation>DJIBOUTI</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="DM"> 40/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 <xsd:annotation> <xsd:documentation>DOMINICA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="DO"> <xsd:annotation> <xsd:documentation>DOMINICAN REPUBLIC</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="EC"> <xsd:annotation> <xsd:documentation>ECUADOR</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="EG"> <xsd:annotation> <xsd:documentation>EGYPT</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SV"> <xsd:annotation> <xsd:documentation>EL SALVADOR</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="GQ"> <xsd:annotation> <xsd:documentation>EQUATORIAL GUINEA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="ER"> <xsd:annotation> <xsd:documentation>ERITREA</xsd:documentation> </xsd:annotation> </xsd:enumeration>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 41/135EN OJ L, 26.11.2025 <xsd:enumeration value="EE"> <xsd:annotation> <xsd:documentation>ESTONIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="ET"> <xsd:annotation> <xsd:documentation>ETHIOPIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="FK"> <xsd:annotation> <xsd:documentation>FALKLAND ISLANDS (MALVINAS)</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="FO"> <xsd:annotation> <xsd:documentation>FAROE ISLANDS</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="FJ"> <xsd:annotation> <xsd:documentation>FIJI</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="FI"> <xsd:annotation> <xsd:documentation>FINLAND</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="FR"> <xsd:annotation> <xsd:documentation>FRANCE</xsd:documentation> </xsd:annotation> 42/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 </xsd:enumeration> <xsd:enumeration value="GF"> <xsd:annotation> <xsd:documentation>FRENCH GUIANA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="PF"> <xsd:annotation> <xsd:documentation>FRENCH POLYNESIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="TF"> <xsd:annotation> <xsd:documentation>FRENCH SOUTHERN TERRITORIES</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="GA"> <xsd:annotation> <xsd:documentation>GABON</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="GM"> <xsd:annotation> <xsd:documentation>GAMBIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="GE"> <xsd:annotation> <xsd:documentation>GEORGIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="DE"> <xsd:annotation> <xsd:documentation>GERMANY</xsd:documentation>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 43/135EN OJ L, 26.11.2025 </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="GH"> <xsd:annotation> <xsd:documentation>GHANA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="GI"> <xsd:annotation> <xsd:documentation>GIBRALTAR</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="GR"> <xsd:annotation> <xsd:documentation>GREECE</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="GL"> <xsd:annotation> <xsd:documentation>GREENLAND</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="GD"> <xsd:annotation> <xsd:documentation>GRENADA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="GP"> <xsd:annotation> <xsd:documentation>GUADELOUPE</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="GU"> <xsd:annotation> <xsd:documentation>GUAM</xsd:documentation> 44/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="GT"> <xsd:annotation> <xsd:documentation>GUATEMALA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="GG"> <xsd:annotation> <xsd:documentation>GUERNSEY</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="GN"> <xsd:annotation> <xsd:documentation>GUINEA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="GW"> <xsd:annotation> <xsd:documentation>GUINEA-BISSAU</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="GY"> <xsd:annotation> <xsd:documentation>GUYANA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="HT"> <xsd:annotation> <xsd:documentation>HAITI</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="HM"> <xsd:annotation>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 45/135EN OJ L, 26.11.2025 <xsd:documentation>HEARD ISLAND AND MCDONALD ISLANDS</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="VA"> <xsd:annotation> <xsd:documentation>HOLY SEE (VATICAN CITY STATE)</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="HN"> <xsd:annotation> <xsd:documentation>HONDURAS</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="HK"> <xsd:annotation> <xsd:documentation>HONG KONG</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="HU"> <xsd:annotation> <xsd:documentation>HUNGARY</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="IS"> <xsd:annotation> <xsd:documentation>ICELAND</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="IN"> <xsd:annotation> <xsd:documentation>INDIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="ID"> 46/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 <xsd:annotation> <xsd:documentation>INDONESIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="IR"> <xsd:annotation> <xsd:documentation>IRAN, ISLAMIC REPUBLIC OF</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="IQ"> <xsd:annotation> <xsd:documentation>IRAQ</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="IE"> <xsd:annotation> <xsd:documentation>IRELAND</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="IM"> <xsd:annotation> <xsd:documentation>ISLE OF MAN</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="IL"> <xsd:annotation> <xsd:documentation>ISRAEL</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="IT"> <xsd:annotation> <xsd:documentation>ITALY</xsd:documentation> </xsd:annotation> </xsd:enumeration>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 47/135EN OJ L, 26.11.2025 <xsd:enumeration value="JM"> <xsd:annotation> <xsd:documentation>JAMAICA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="JP"> <xsd:annotation> <xsd:documentation>JAPAN</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="JE"> <xsd:annotation> <xsd:documentation>JERSEY</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="JO"> <xsd:annotation> <xsd:documentation>JORDAN</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="KZ"> <xsd:annotation> <xsd:documentation>KAZAKHSTAN</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="KE"> <xsd:annotation> <xsd:documentation>KENYA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="KI"> <xsd:annotation> <xsd:documentation>KIRIBATI</xsd:documentation> </xsd:annotation> </xsd:enumeration> 48/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 <xsd:enumeration value="KP"> <xsd:annotation> <xsd:documentation>KOREA, DEMOCRATIC PEOPLE'S REPUBLIC OF</xsd:

documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="KR"> <xsd:annotation> <xsd:documentation>KOREA, REPUBLIC OF</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="KW"> <xsd:annotation> <xsd:documentation>KUWAIT</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="KG"> <xsd:annotation> <xsd:documentation>KYRGYZSTAN</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="LA"> <xsd:annotation> <xsd:documentation>LAO PEOPLE'S DEMOCRATIC REPUBLIC</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="LV"> <xsd:annotation> <xsd:documentation>LATVIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="LB"> <xsd:annotation> <xsd:documentation>LEBANON</xsd:documentation>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 49/135EN OJ L, 26.11.2025 </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="LS"> <xsd:annotation> <xsd:documentation>LESOTHO</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="LR"> <xsd:annotation> <xsd:documentation>LIBERIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="LY"> <xsd:annotation> <xsd:documentation>LIBYA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="LI"> <xsd:annotation> <xsd:documentation>LIECHTENSTEIN</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="LT"> <xsd:annotation> <xsd:documentation>LITHUANIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="LU"> <xsd:annotation> <xsd:documentation>LUXEMBOURG</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MO"> <xsd:annotation> <xsd:documentation>MACAO</xsd:documentation> 50/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MK"> <xsd:annotation> <xsd:documentation>NORTH MACEDONIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MG"> <xsd:annotation> <xsd:documentation>MADAGASCAR</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MW"> <xsd:annotation> <xsd:documentation>MALAWI</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MY"> <xsd:annotation> <xsd:documentation>MALAYSIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MV"> <xsd:annotation> <xsd:documentation>MALDIVES</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="ML"> <xsd:annotation> <xsd:documentation>MALI</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MT"> <xsd:annotation> <xsd:documentation>MALTA</xsd:documentation>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 51/135EN OJ L, 26.11.2025 </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MH"> <xsd:annotation> <xsd:documentation>MARSHALL ISLANDS</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MQ"> <xsd:annotation> <xsd:documentation>MARTINIQUE</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MR"> <xsd:annotation> <xsd:documentation>MAURITANIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MU"> <xsd:annotation> <xsd:documentation>MAURITIUS</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="YT"> <xsd:annotation> <xsd:documentation>MAYOTTE</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MX"> <xsd:annotation> <xsd:documentation>MEXICO</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="FM"> <xsd:annotation> 52/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 <xsd:documentation>MICRONESIA, FEDERATED STATES OF</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MD"> <xsd:annotation> <xsd:documentation>MOLDOVA, REPUBLIC OF</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MC"> <xsd:annotation> <xsd:documentation>MONACO</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MN"> <xsd:annotation> <xsd:documentation>MONGOLIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="ME"> <xsd:annotation> <xsd:documentation>MONTENEGRO</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MS"> <xsd:annotation> <xsd:documentation>MONTSERRAT</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MA"> <xsd:annotation> <xsd:documentation>MOROCCO</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MZ">

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 53/135EN OJ L, 26.11.2025 <xsd:annotation> <xsd:documentation>MOZAMBIQUE</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MM"> <xsd:annotation> <xsd:documentation>MYANMAR</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="NA"> <xsd:annotation> <xsd:documentation>NAMIBIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="NR"> <xsd:annotation> <xsd:documentation>NAURU</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="NP"> <xsd:annotation> <xsd:documentation>NEPAL</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="NL"> <xsd:annotation> <xsd:documentation>NETHERLANDS</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="NC"> <xsd:annotation> <xsd:documentation>NEW CALEDONIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="NZ"> 54/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 <xsd:annotation> <xsd:documentation>NEW ZEALAND</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="NI"> <xsd:annotation> <xsd:documentation>NICARAGUA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="NE"> <xsd:annotation> <xsd:documentation>NIGER</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="NG"> <xsd:annotation> <xsd:documentation>NIGERIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="NU"> <xsd:annotation> <xsd:documentation>NIUE</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="NF"> <xsd:annotation> <xsd:documentation>NORFOLK ISLAND</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MP"> <xsd:annotation> <xsd:documentation>NORTHERN MARIANA ISLANDS</xsd:documentation> </xsd:annotation> </xsd:enumeration>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 55/135EN OJ L, 26.11.2025 <xsd:enumeration value="NO"> <xsd:annotation> <xsd:documentation>NORWAY</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="OM"> <xsd:annotation> <xsd:documentation>OMAN</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="PK"> <xsd:annotation> <xsd:documentation>PAKISTAN</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="PW"> <xsd:annotation> <xsd:documentation>PALAU</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="PS"> <xsd:annotation> <xsd:documentation>PALESTINE, STATE OF</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="PA"> <xsd:annotation> <xsd:documentation>PANAMA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="PG"> <xsd:annotation> <xsd:documentation>PAPUA NEW GUINEA</xsd:documentation> </xsd:annotation> 56/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 </xsd:enumeration> <xsd:enumeration value="PY"> <xsd:annotation> <xsd:documentation>PARAGUAY</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="PE"> <xsd:annotation> <xsd:documentation>PERU</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="PH"> <xsd:annotation> <xsd:documentation>PHILIPPINES</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="PN"> <xsd:annotation> <xsd:documentation>PITCAIRN</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="PL"> <xsd:annotation> <xsd:documentation>POLAND</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="PT"> <xsd:annotation> <xsd:documentation>PORTUGAL</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="PR"> <xsd:annotation> <xsd:documentation>PUERTO RICO</xsd:documentation> </xsd:annotation>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 57/135EN OJ L, 26.11.2025 </xsd:enumeration> <xsd:enumeration value="QA"> <xsd:annotation> <xsd:documentation>QATAR</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="RE"> <xsd:annotation> <xsd:documentation>REUNION</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="RO"> <xsd:annotation> <xsd:documentation>ROMANIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="RU"> <xsd:annotation> <xsd:documentation>RUSSIAN FEDERATION</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="RW"> <xsd:annotation> <xsd:documentation>RWANDA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BL"> <xsd:annotation> <xsd:documentation>SAINT BARTHELEMY</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SH"> <xsd:annotation> <xsd:documentation>SAINT HELENA, ASCENSION AND TRISTAN DA CUNHA</xsd:

documentation> 58/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="KN"> <xsd:annotation> <xsd:documentation>SAINT KITTS AND NEVIS</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="LC"> <xsd:annotation> <xsd:documentation>SAINT LUCIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MF"> <xsd:annotation> <xsd:documentation>SAINT MARTIN (FRENCH PART)</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="PM"> <xsd:annotation> <xsd:documentation>SAINT PIERRE AND MIQUELON</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="VC"> <xsd:annotation> <xsd:documentation>SAINT VINCENT AND THE GRENADINES</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="WS"> <xsd:annotation> <xsd:documentation>SAMOA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SM">

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 59/135EN OJ L, 26.11.2025 <xsd:annotation> <xsd:documentation>SAN MARINO</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="ST"> <xsd:annotation> <xsd:documentation>SAO TOME AND PRINCIPE</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SA"> <xsd:annotation> <xsd:documentation>SAUDI ARABIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SN"> <xsd:annotation> <xsd:documentation>SENEGAL</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="RS"> <xsd:annotation> <xsd:documentation>SERBIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SC"> <xsd:annotation> <xsd:documentation>SEYCHELLES</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SL"> <xsd:annotation> <xsd:documentation>SIERRA LEONE</xsd:documentation> </xsd:annotation> </xsd:enumeration> 60/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 <xsd:enumeration value="SG"> <xsd:annotation> <xsd:documentation>SINGAPORE</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SX"> <xsd:annotation> <xsd:documentation>SINT MAARTEN (DUTCH PART)</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SK"> <xsd:annotation> <xsd:documentation>SLOVAKIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SI"> <xsd:annotation> <xsd:documentation>SLOVENIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SB"> <xsd:annotation> <xsd:documentation>SOLOMON ISLANDS</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SO"> <xsd:annotation> <xsd:documentation>SOMALIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="ZA"> <xsd:annotation> <xsd:documentation>SOUTH AFRICA</xsd:documentation> </xsd:annotation>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 61/135EN OJ L, 26.11.2025 </xsd:enumeration> <xsd:enumeration value="GS"> <xsd:annotation> <xsd:documentation>SOUTH GEORGIA AND THE SOUTH SANDWICH ISLANDS</xsd:

documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SS"> <xsd:annotation> <xsd:documentation>SOUTH SUDAN</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="ES"> <xsd:annotation> <xsd:documentation>SPAIN</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="LK"> <xsd:annotation> <xsd:documentation>SRI LANKA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SD"> <xsd:annotation> <xsd:documentation>SUDAN</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SR"> <xsd:annotation> <xsd:documentation>SURINAME</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SJ"> <xsd:annotation> <xsd:documentation>SVALBARD AND JAN MAYEN</xsd:documentation> 62/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SZ"> <xsd:annotation> <xsd:documentation>ESWATINI</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SE"> <xsd:annotation> <xsd:documentation>SWEDEN</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CH"> <xsd:annotation> <xsd:documentation>SWITZERLAND</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SY"> <xsd:annotation> <xsd:documentation>SYRIAN ARAB REPUBLIC</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="TW"> <xsd:annotation> <xsd:documentation>TAIWAN, PROVINCE OF CHINA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="TJ"> <xsd:annotation> <xsd:documentation>TAJIKISTAN</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="TZ"> <xsd:annotation>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 63/135EN OJ L, 26.11.2025 <xsd:documentation>TANZANIA, UNITED REPUBLIC OF</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="TH"> <xsd:annotation> <xsd:documentation>THAILAND</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="TL"> <xsd:annotation> <xsd:documentation>TIMOR-LESTE</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="TG"> <xsd:annotation> <xsd:documentation>TOGO</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="TK"> <xsd:annotation> <xsd:documentation>TOKELAU</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="TO"> <xsd:annotation> <xsd:documentation>TONGA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="TT"> <xsd:annotation> <xsd:documentation>TRINIDAD AND TOBAGO</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="TN"> 64/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 <xsd:annotation> <xsd:documentation>TUNISIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="TR"> <xsd:annotation> <xsd:documentation>TURKEY</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="TM"> <xsd:annotation> <xsd:documentation>TURKMENISTAN</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="TC"> <xsd:annotation> <xsd:documentation>TURKS AND CAICOS ISLANDS</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="TV"> <xsd:annotation> <xsd:documentation>TUVALU</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="UG"> <xsd:annotation> <xsd:documentation>UGANDA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="UA"> <xsd:annotation> <xsd:documentation>UKRAINE</xsd:documentation> </xsd:annotation> </xsd:enumeration>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 65/135EN OJ L, 26.11.2025 <xsd:enumeration value="AE"> <xsd:annotation> <xsd:documentation>UNITED ARAB EMIRATES</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="GB"> <xsd:annotation> <xsd:documentation>UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND</

xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="US"> <xsd:annotation> <xsd:documentation>UNITED STATES</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="UM"> <xsd:annotation> <xsd:documentation>UNITED STATES MINOR OUTLYING ISLANDS</xsd:

documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="UY"> <xsd:annotation> <xsd:documentation>URUGUAY</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="UZ"> <xsd:annotation> <xsd:documentation>UZBEKISTAN</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="VU"> <xsd:annotation> <xsd:documentation>VANUATU</xsd:documentation> 66/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="VE"> <xsd:annotation> <xsd:documentation>VENEZUELA, BOLIVARIAN REPUBLIC OF</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="VN"> <xsd:annotation> <xsd:documentation>VIET NAM</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="VG"> <xsd:annotation> <xsd:documentation>VIRGIN ISLANDS, BRITISH</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="VI"> <xsd:annotation> <xsd:documentation>VIRGIN ISLANDS, U.S.</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="WF"> <xsd:annotation> <xsd:documentation>WALLIS AND FUTUNA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="EH"> <xsd:annotation> <xsd:documentation>WESTERN SAHARA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="YE">

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 67/135EN OJ L, 26.11.2025 <xsd:annotation> <xsd:documentation>YEMEN</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="ZM"> <xsd:annotation> <xsd:documentation>ZAMBIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="ZW"> <xsd:annotation> <xsd:documentation>ZIMBABWE</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="XK"> <xsd:annotation> <xsd:documentation>KOSOVO</xsd:documentation> </xsd:annotation> </xsd:enumeration> </xsd:restriction> </xsd:simpleType>  <!-- ISO 4217 alpha 3 Currency Code

The following disclaimer refers to all uses of the ISO currency code list in the CARF schema: For practical reasons, the list is based on the ISO 4217 Alpha 3 currency list which is currently used by banks and other financial institutions, and hence by tax administrations. The use of this list does not imply the expression by the OECD of any opinion whatsoever concerning the legal status of the territories listed. Its content is without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area.

--> <xsd:simpleType name="currCode_Type"> <xsd:annotation> <xsd:documentation xml:lang="en"> The appropriate currency code from the ISO 4217 three-byte alpha version for the currency in which a monetary amount is expressed.

</xsd:documentation> </xsd:annotation> 68/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 <xsd:restriction base="xsd:string"> <xsd:enumeration value="AED"> <xsd:annotation> <xsd:documentation>UAE Dirham: UNITED ARAB EMIRATES</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="AFN"> <xsd:annotation> <xsd:documentation>Afghani: AFGHANISTAN</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="ALL"> <xsd:annotation> <xsd:documentation>Lek: ALBANIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="AMD"> <xsd:annotation> <xsd:documentation>Armenian Dram: ARMENIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="ANG"> <xsd:annotation> <xsd:documentation>Netherlands Antillean Guilder: CURACAO; SINT MAARTEN (DUTCH PART)</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="AOA"> <xsd:annotation> <xsd:documentation>Kwanza: ANGOLA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="ARS"> <xsd:annotation>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 69/135EN OJ L, 26.11.2025 <xsd:documentation>Argentine Peso: ARGENTINA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="AUD"> <xsd:annotation> <xsd:documentation>Australian Dollar: AUSTRALIA; CHRISTMAS ISLAND; COCOS

(KEELING) ISLANDS; HEARD ISLAND AND McDONALD ISLANDS; KIRIBATI; NAURU; NORFOLK ISLAND; TUVALU</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="AWG"> <xsd:annotation> <xsd:documentation>Aruban Florin: ARUBA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="AZN"> <xsd:annotation> <xsd:documentation>Azerbaijan Manat: AZERBAIJAN</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BAM"> <xsd:annotation> <xsd:documentation>Convertible Mark: BOSNIA AND HERZEGOVINA</xsd:

documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BBD"> <xsd:annotation> <xsd:documentation>Barbados Dollar: BARBADOS</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BDT"> <xsd:annotation> <xsd:documentation>Taka: BANGLADESH</xsd:documentation> 70/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BGN"> <xsd:annotation> <xsd:documentation>Bulgarian Lev: BULGARIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BHD"> <xsd:annotation> <xsd:documentation>Bahraini Dinar: BAHRAIN</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BIF"> <xsd:annotation> <xsd:documentation>Burundi Franc: BURUNDI</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BMD"> <xsd:annotation> <xsd:documentation>Bermudian Dollar: BERMUDA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BND"> <xsd:annotation> <xsd:documentation>Brunei Dollar: BRUNEI DARUSSALAM</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BOB"> <xsd:annotation> <xsd:documentation>Boliviano: BOLIVIA, PLURINATIONAL STATE OF</xsd:

documentation> </xsd:annotation> </xsd:enumeration>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 71/135EN OJ L, 26.11.2025 <xsd:enumeration value="BOV"> <xsd:annotation> <xsd:documentation>Mvdol: BOLIVIA, PLURINATIONAL STATE OF</xsd: documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BRL"> <xsd:annotation> <xsd:documentation>Brazilian Real: BRAZIL</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BSD"> <xsd:annotation> <xsd:documentation>Bahamian Dollar: BAHAMAS</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BTN"> <xsd:annotation> <xsd:documentation>Ngultrum: BHUTAN</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BWP"> <xsd:annotation> <xsd:documentation>Pula: BOTSWANA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BYN"> <xsd:annotation> <xsd:documentation>Belarusian Ruble: BELARUS</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BYR"> <xsd:annotation> 72/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 <xsd:documentation>Historic use: Belarussian Ruble: BELARUS</xsd:

documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BZD"> <xsd:annotation> <xsd:documentation>Belize Dollar: BELIZE</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CAD"> <xsd:annotation> <xsd:documentation>Canadian Dollar: CANADA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CDF"> <xsd:annotation> <xsd:documentation>Congolese Franc: CONGO, THE DEMOCRATIC REPUBLIC OF</xsd:

documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CHE"> <xsd:annotation> <xsd:documentation>WIR Euro: SWITZERLAND</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CHF"> <xsd:annotation> <xsd:documentation>Swiss Franc: LIECHTENSTEIN; SWITZERLAND</xsd:

documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CHW"> <xsd:annotation> <xsd:documentation>WIR Franc: SWITZERLAND</xsd:documentation>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 73/135EN OJ L, 26.11.2025 </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CLF"> <xsd:annotation> <xsd:documentation>Unidad de Fomento: CHILE</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CLP"> <xsd:annotation> <xsd:documentation>Chilean Peso: CHILE</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CNY"> <xsd:annotation> <xsd:documentation>Yuan Renminbi: CHINA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="COP"> <xsd:annotation> <xsd:documentation>Colombian Peso: COLOMBIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="COU"> <xsd:annotation> <xsd:documentation>Unidad de Valor Real: COLOMBIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CRC"> <xsd:annotation> <xsd:documentation>Costa Rican Colon: COSTA RICA</xsd:documentation> </xsd:annotation> </xsd:enumeration> 74/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 <xsd:enumeration value="CUC"> <xsd:annotation> <xsd:documentation>Peso Convertible: CUBA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CUP"> <xsd:annotation> <xsd:documentation>Cuban Peso: CUBA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CVE"> <xsd:annotation> <xsd:documentation>Cabo Verde Escudo: CABO VERDE</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CZK"> <xsd:annotation> <xsd:documentation>Czech Koruna: CZECHIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="DJF"> <xsd:annotation> <xsd:documentation>Djibouti Franc: DJIBOUTI</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="DKK"> <xsd:annotation> <xsd:documentation>Danish Krone: DENMARK; FAROE ISLANDS; GREENLAND</xsd:

documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="DOP"> <xsd:annotation>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 75/135EN OJ L, 26.11.2025 <xsd:documentation>Dominican Peso: DOMINICAN REPUBLIC</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="DZD"> <xsd:annotation> <xsd:documentation>Algerian Dinar: ALGERIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="EGP"> <xsd:annotation> <xsd:documentation>Egyptian Pound: EGYPT</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="ERN"> <xsd:annotation> <xsd:documentation>Nakfa: ERITREA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="ETB"> <xsd:annotation> <xsd:documentation>Ethiopian Birr: ETHIOPIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="EUR"> <xsd:annotation> <xsd:documentation>Euro: ALAND ISLANDS; ANDORRA; AUSTRIA; BELGIUM; CYPRUS;

ESTONIA; EUROPEAN UNION; FINLAND; FRANCE; FRENCH GUIANA; FRENCH SOUTHERN TERRITORIES; GERMANY; GREECE; GUADELOUPE; HOLY SEE (VATICAN CITY STATE);

IRELAND; ITALY; LATVIA; LITHUANIA; LUXEMBOURG; MALTA; MARTINIQUE; MAYOTTE;

MONACO; MONTENEGRO; NETHERLANDS; PORTUGAL; REUNION; SAINT BARTHELEMY; SAINT MARTIN (FRENCH PART); SAINT PIERRE AND MIQUELON; SAN MARINO; SLOVAKIA;

SLOVENIA; SPAIN; Vatican City State (HOLY SEE)</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="FJD"> 76/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 <xsd:annotation> <xsd:documentation>Fiji Dollar: FIJI</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="FKP"> <xsd:annotation> <xsd:documentation>Falkland Islands Pound: FALKLAND ISLANDS (MALVINAS) </xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="GBP"> <xsd:annotation> <xsd:documentation>Pound Sterling: GUERNSEY; ISLE OF MAN; JERSEY; UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="GEL"> <xsd:annotation> <xsd:documentation>Lari: GEORGIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="GHS"> <xsd:annotation> <xsd:documentation>Ghana Cedi: GHANA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="GIP"> <xsd:annotation> <xsd:documentation>Gibraltar Pound: GIBRALTAR</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="GMD"> <xsd:annotation> <xsd:documentation>Dalasi: GAMBIA</xsd:documentation> </xsd:annotation>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 77/135EN OJ L, 26.11.2025 </xsd:enumeration> <xsd:enumeration value="GNF"> <xsd:annotation> <xsd:documentation>Guinean Franc: GUINEA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="GTQ"> <xsd:annotation> <xsd:documentation>Quetzal: GUATEMALA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="GYD"> <xsd:annotation> <xsd:documentation>Guyana Dollar: GUYANA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="HKD"> <xsd:annotation> <xsd:documentation>Hong Kong Dollar: HONG KONG</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="HNL"> <xsd:annotation> <xsd:documentation>Lempira: HONDURAS</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="HRK"> <xsd:annotation> <xsd:documentation>Kuna: CROATIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="HTG"> 78/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 <xsd:annotation> <xsd:documentation>Gourde: HAITI</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="HUF"> <xsd:annotation> <xsd:documentation>Forint: HUNGARY</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="IDR"> <xsd:annotation> <xsd:documentation>Rupiah: INDONESIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="ILS"> <xsd:annotation> <xsd:documentation>New Israeli Sheqel: ISRAEL</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="INR"> <xsd:annotation> <xsd:documentation>Indian Rupee: BHUTAN; INDIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="IQD"> <xsd:annotation> <xsd:documentation>Iraqi Dinar: IRAQ</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="IRR"> <xsd:annotation> <xsd:documentation>Iranian Rial: IRAN, ISLAMIC REPUBLIC OF</xsd:

documentation> </xsd:annotation>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 79/135EN OJ L, 26.11.2025 </xsd:enumeration> <xsd:enumeration value="ISK"> <xsd:annotation> <xsd:documentation>Iceland Krona: ICELAND</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="JMD"> <xsd:annotation> <xsd:documentation>Jamaican Dollar: JAMAICA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="JOD"> <xsd:annotation> <xsd:documentation>Jordanian Dinar: JORDAN</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="JPY"> <xsd:annotation> <xsd:documentation>Yen: JAPAN</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="KES"> <xsd:annotation> <xsd:documentation>Kenyan Shilling: KENYA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="KGS"> <xsd:annotation> <xsd:documentation>Som: KYRGYZSTAN</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="KHR"> <xsd:annotation> 80/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 <xsd:documentation>Riel: CAMBODIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="KMF"> <xsd:annotation> <xsd:documentation>Comorian Franc : COMOROS</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="KPW"> <xsd:annotation> <xsd:documentation>North Korean Won: KOREA, DEMOCRATIC PEOPLE’S REPUBLIC OF</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="KRW"> <xsd:annotation> <xsd:documentation>Won: KOREA, REPUBLIC OF</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="KWD"> <xsd:annotation> <xsd:documentation>Kuwaiti Dinar: KUWAIT</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="KYD"> <xsd:annotation> <xsd:documentation>Cayman Islands Dollar: CAYMAN ISLANDS</xsd:

documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="KZT"> <xsd:annotation> <xsd:documentation>Tenge: KAZAKHSTAN</xsd:documentation> </xsd:annotation>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 81/135EN OJ L, 26.11.2025 </xsd:enumeration> <xsd:enumeration value="LAK"> <xsd:annotation> <xsd:documentation>Lao Kip: LAO PEOPLE’S DEMOCRATIC REPUBLIC</xsd:

documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="LBP"> <xsd:annotation> <xsd:documentation>Lebanese Pound: LEBANON</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="LKR"> <xsd:annotation> <xsd:documentation>Sri Lanka Rupee: SRI LANKA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="LRD"> <xsd:annotation> <xsd:documentation>Liberian Dollar: LIBERIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="LSL"> <xsd:annotation> <xsd:documentation>Loti: LESOTHO</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="LTL"> <xsd:annotation> <xsd:documentation>Historic use: Lithuanian Litas: LITHUANIA</xsd:

documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="LVL"> 82/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 <xsd:annotation> <xsd:documentation>Historic use: Latvian Lats: LATVIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="LYD"> <xsd:annotation> <xsd:documentation>Libyan Dinar: LIBYA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MAD"> <xsd:annotation> <xsd:documentation>Moroccan Dirham: MOROCCO; WESTERN SAHARA</xsd:

documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MDL"> <xsd:annotation> <xsd:documentation>Moldovan Leu: MOLDOVA, REPUBLIC OF</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MGA"> <xsd:annotation> <xsd:documentation>Malagasy Ariary: MADAGASCAR</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MKD"> <xsd:annotation> <xsd:documentation>Denar: MACEDONIA, THE FORMER YUGOSLAV REPUBLIC OF</xsd:

documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MMK"> <xsd:annotation> <xsd:documentation>Kyat: MYANMAR</xsd:documentation>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 83/135EN OJ L, 26.11.2025 </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MNT"> <xsd:annotation> <xsd:documentation>Tugrik: MONGOLIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MOP"> <xsd:annotation> <xsd:documentation>Pataca: MACAO</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MRO"> <xsd:annotation> <xsd:documentation>Historic use: Ouguiya: MAURITANIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MRU"> <xsd:annotation> <xsd:documentation>Ouguiya: MAURITANIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MUR"> <xsd:annotation> <xsd:documentation>Mauritius Rupee: MAURITIUS</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MVR"> <xsd:annotation> <xsd:documentation>Rufiyaa: MALDIVES</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MWK"> 84/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 <xsd:annotation> <xsd:documentation>Malawi Kwacha: MALAWI</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MXN"> <xsd:annotation> <xsd:documentation>Mexican Peso: MEXICO</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MXV"> <xsd:annotation> <xsd:documentation>Mexican Unidad de Inversion (UDI): MEXICO</xsd:

documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MYR"> <xsd:annotation> <xsd:documentation>Malaysian Ringgit: MALAYSIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MZN"> <xsd:annotation> <xsd:documentation>Mozambique Metical: MOZAMBIQUE</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="NAD"> <xsd:annotation> <xsd:documentation>Namibia Dollar: NAMIBIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="NGN"> <xsd:annotation> <xsd:documentation>Naira: NIGERIA</xsd:documentation>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 85/135EN OJ L, 26.11.2025 </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="NIO"> <xsd:annotation> <xsd:documentation>Cordoba Oro: NICARAGUA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="NOK"> <xsd:annotation> <xsd:documentation>Norwegian Krone: BOUVET ISLAND; NORWAY; SVALBARD AND JAN MAYEN</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="NPR"> <xsd:annotation> <xsd:documentation>Nepalese Rupee: NEPAL</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="NZD"> <xsd:annotation> <xsd:documentation>New Zealand Dollar: COOK ISLANDS; NEW ZEALAND; NIUE;

PITCAIRN; TOKELAU</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="OMR"> <xsd:annotation> <xsd:documentation>Rial Omani: OMAN</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="PAB"> <xsd:annotation> <xsd:documentation>Balboa: PANAMA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="PEN"> 86/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 <xsd:annotation> <xsd:documentation>Sol: PERU</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="PGK"> <xsd:annotation> <xsd:documentation>Kina: PAPUA NEW GUINEA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="PHP"> <xsd:annotation> <xsd:documentation>Philippine Peso: PHILIPPINES</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="PKR"> <xsd:annotation> <xsd:documentation>Pakistan Rupee: PAKISTAN</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="PLN"> <xsd:annotation> <xsd:documentation>Zloty: POLAND</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="PYG"> <xsd:annotation> <xsd:documentation>Guarani: PARAGUAY</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="QAR"> <xsd:annotation> <xsd:documentation>Qatari Rial: QATAR</xsd:documentation>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 87/135EN OJ L, 26.11.2025 </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="RON"> <xsd:annotation> <xsd:documentation>Romanian Leu: ROMANIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="RSD"> <xsd:annotation> <xsd:documentation>Serbian Dinar: SERBIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="RUB"> <xsd:annotation> <xsd:documentation>Russian Ruble: RUSSIAN FEDERATION</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="RWF"> <xsd:annotation> <xsd:documentation>Rwanda Franc: RWANDA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SAR"> <xsd:annotation> <xsd:documentation>Saudi Riyal: SAUDI ARABIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SBD"> <xsd:annotation> <xsd:documentation>Solomon Islands Dollar: SOLOMON ISLANDS</xsd:

documentation> </xsd:annotation> </xsd:enumeration> 88/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 <xsd:enumeration value="SCR"> <xsd:annotation> <xsd:documentation>Seychelles Rupee: SEYCHELLES</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SDG"> <xsd:annotation> <xsd:documentation>Sudanese Pound: SUDAN</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SEK"> <xsd:annotation> <xsd:documentation>Swedish Krona: SWEDEN</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SGD"> <xsd:annotation> <xsd:documentation>Singapore Dollar: SINGAPORE</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SHP"> <xsd:annotation> <xsd:documentation>Saint Helena Pound: SAINT HELENA, ASCENSION AND TRISTAN DA CUNHA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SLL"> <xsd:annotation> <xsd:documentation>Leone: SIERRA LEONE</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SOS"> <xsd:annotation>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 89/135EN OJ L, 26.11.2025 <xsd:documentation>Somali Shilling: SOMALIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SRD"> <xsd:annotation> <xsd:documentation>Surinam Dollar: SURINAME</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SSP"> <xsd:annotation> <xsd:documentation>South Sudanese Pound: SOUTH SUDAN</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="STD"> <xsd:annotation> <xsd:documentation>Historic use: Dobra: SAO TOME AND PRINCIPE</xsd:

documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="STN"> <xsd:annotation> <xsd:documentation>Dobra: SAO TOME AND PRINCIPE</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SVC"> <xsd:annotation> <xsd:documentation>El Salvador Colon: EL SALVADOR</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SYP"> <xsd:annotation> <xsd:documentation>Syrian Pound: SYRIAN ARAB REPUBLIC</xsd:documentation> 90/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SZL"> <xsd:annotation> <xsd:documentation>Lilangeni: ESWATINI</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="THB"> <xsd:annotation> <xsd:documentation>Baht: THAILAND</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="TJS"> <xsd:annotation> <xsd:documentation>Somoni: TAJIKISTAN</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="TMT"> <xsd:annotation> <xsd:documentation>Turkmenistan New Manat: TURKMENISTAN</xsd:

documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="TND"> <xsd:annotation> <xsd:documentation>Tunisian Dinar: TUNISIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="TOP"> <xsd:annotation> <xsd:documentation>Pa’anga: TONGA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="TRY">

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 91/135EN OJ L, 26.11.2025 <xsd:annotation> <xsd:documentation>Turkish Lira: TURKEY</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="TTD"> <xsd:annotation> <xsd:documentation>Trinidad and Tobago Dollar: TRINIDAD AND TOBAGO</xsd:

documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="TWD"> <xsd:annotation> <xsd:documentation>New Taiwan Dollar: TAIWAN, PROVINCE OF CHINA</xsd: documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="TZS"> <xsd:annotation> <xsd:documentation>Tanzanian Shilling: TANZANIA, UNITED REPUBLIC OF</xsd:

documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="UAH"> <xsd:annotation> <xsd:documentation>Hryvnia: UKRAINE</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="UGX"> <xsd:annotation> <xsd:documentation>Uganda Shilling: UGANDA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="USD"> <xsd:annotation> 92/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 <xsd:documentation>US Dollar: AMERICAN SAMOA; BONAIRE; SINT EUSTATIUS AND SABA; BRITISH INDIAN OCEAN TERRITORY; ECUADOR; EL SALVADOR; GUAM; HAITI;

MARSHALL ISLANDS; MICRONESIA, FEDERATED STATES OF; NORTHERN MARIANA ISLANDS;

PALAU; PANAMA; PUERTO RICO; TIMOR-LESTE; TURKS AND CAICOS ISLANDS; UNITED STATES; UNITED STATES MINOR OUTLYING ISLANDS; VIRGIN ISLANDS (BRITISH); VIRGIN ISLANDS (US)</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="USN"> <xsd:annotation> <xsd:documentation>US Dollar (Next day): UNITED STATES</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="USS"> <xsd:annotation> <xsd:documentation>Historic use: US Dollar (Same day): UNITED STATES</xsd:

documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="UYI"> <xsd:annotation> <xsd:documentation>Uruguay Peso en Unidades Indexadas (UI): URUGUAY</xsd: documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="UYU"> <xsd:annotation> <xsd:documentation>Peso Uruguayo: URUGUAY</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="UYW"> <xsd:annotation> <xsd:documentation>Unidad Previsional: URUGUAY</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="UZS">

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 93/135EN OJ L, 26.11.2025 <xsd:annotation> <xsd:documentation>Uzbekistan Sum: UZBEKISTAN</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="VEF"> <xsd:annotation> <xsd:documentation>Historic use: Bolivar: VENEZUELA, BOLIVARIAN REPUBLIC OF</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="VES"> <xsd:annotation> <xsd:documentation>Bolívar Soberano: VENEZUELA, BOLIVARIAN REPUBLIC OF</

xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="VND"> <xsd:annotation> <xsd:documentation>Dong: VIET NAM</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="VUV"> <xsd:annotation> <xsd:documentation>Vatu: VANUATU</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="WST"> <xsd:annotation> <xsd:documentation>Tala: SAMOA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="XAF"> <xsd:annotation> <xsd:documentation>CFA Franc BEAC: CAMEROON; CENTRAL AFRICAN REPUBLIC; CHAD;

CONGO; EQUATORIAL GUINEA; GABON</xsd:documentation> 94/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="XAG"> <xsd:annotation> <xsd:documentation>Silver: ZZ11_Silver</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="XAU"> <xsd:annotation> <xsd:documentation>Gold: ZZ08_Gold</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="XBA"> <xsd:annotation> <xsd:documentation>Bond Markets Unit European Composite Unit (EURCO):

ZZ01_Bond Markets Unit European_EURCO</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="XBB"> <xsd:annotation> <xsd:documentation>Bond Markets Unit European Monetary Unit (E.M.U.-6):

ZZ02_Bond Markets Unit European_EMU-6</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="XBC"> <xsd:annotation> <xsd:documentation>Bond Markets Unit European Unit of Account 9 (E.U.A.-9):

ZZ03_Bond Markets Unit European_EUA-9</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="XBD"> <xsd:annotation> <xsd:documentation>Bond Markets Unit European Unit of Account 17 (E.U.A.-17):

ZZ04_Bond Markets Unit European_EUA-17</xsd:documentation>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 95/135EN OJ L, 26.11.2025 </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="XCD"> <xsd:annotation> <xsd:documentation>East Caribbean Dollar: ANGUILLA; ANTIGUA AND BARBUDA;

DOMINICA; GRENADA; MONTSERRAT; SAINT KITTS AND NEVIS; SAINT LUCIA; SAINT VINCENT AND THE GRENADINES</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="XDR"> <xsd:annotation> <xsd:documentation>SDR (Special Drawing Right): INTERNATIONAL MONETARY FUND

(IMF)</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="XFU"> <xsd:annotation> <xsd:documentation>Historic use: UIC-Franc: ZZ05_UIC-Franc</xsd: documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="XOF"> <xsd:annotation> <xsd:documentation>CFA Franc BCEAO: BENIN; BURKINA FASO; COTE D'IVOIRE;

GUINEA-BISSAU; MALI; NIGER; SENEGAL; TOGO</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="XPD"> <xsd:annotation> <xsd:documentation>Palladium: ZZ09_Palladium</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="XPF"> <xsd:annotation> <xsd:documentation>CFP Franc: FRENCH POLYNESIA; NEW CALEDONIA; WALLIS AND FUTUNA</xsd:documentation> 96/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="XPT"> <xsd:annotation> <xsd:documentation>Platinum: ZZ10_Platinum</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="XSU"> <xsd:annotation> <xsd:documentation>Sucre: SISTEMA UNITARIO DE COMPENSACION REGIONAL DE PAGOS "SUCRE"</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="XUA"> <xsd:annotation> <xsd:documentation>ADB Unit of Account: MEMBER COUNTRIES OF THE AFRICAN DEVELOPMENT BANK GROUP</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="XXX"> <xsd:annotation> <xsd:documentation>The codes assigned for transactions where no currency is

involved: ZZ07_No_Currency</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="YER"> <xsd:annotation> <xsd:documentation>Yemeni Rial: YEMEN</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="ZAR"> <xsd:annotation> <xsd:documentation>Rand: LESOTHO; NAMIBIA; SOUTH AFRICA</xsd:

documentation> </xsd:annotation>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 97/135EN OJ L, 26.11.2025 </xsd:enumeration> <xsd:enumeration value="ZMW"> <xsd:annotation> <xsd:documentation>Zambian Kwacha: ZAMBIA</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="ZWL"> <xsd:annotation> <xsd:documentation>Zimbabwe Dollar: ZIMBABWE</xsd:documentation> </xsd:annotation> </xsd:enumeration> </xsd:restriction> </xsd:simpleType> <!-- Language codes - ISO 639 - Part 1 (ISO 639-1:2002)

The following disclaimer refers to all uses of the ISO language code list in the CBC schema: For practical reasons, the list is based on the ISO 639-1 language list which is currently used by banks and other financial institutions, and hence by tax administrations. The use of this list does not imply the expression by the OECD of any opinion whatsoever concerning the legal status of the territories listed. Its content is without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area.

--> <xsd:simpleType name="LanguageCode_Type"> <xsd:annotation> <xsd:documentation xml:lang="en">ISO 639 - Part 1 Language codes</xsd: documentation> </xsd:annotation> <xsd:restriction base="xsd:string"> <xsd:enumeration value="AA"> <xsd:annotation> <xsd:documentation>Afar</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="AB"> <xsd:annotation> <xsd:documentation>Abkhazian</xsd:documentation> </xsd:annotation> 98/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 </xsd:enumeration> <xsd:enumeration value="AF"> <xsd:annotation> <xsd:documentation>Afrikaans</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="AK"> <xsd:annotation> <xsd:documentation>Akan</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SQ"> <xsd:annotation> <xsd:documentation>Albanian</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="AM"> <xsd:annotation> <xsd:documentation>Amharic</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="AR"> <xsd:annotation> <xsd:documentation>Arabic</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="AN"> <xsd:annotation> <xsd:documentation>Aragonese</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="HY"> <xsd:annotation> <xsd:documentation>Armenian</xsd:documentation> </xsd:annotation>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 99/135EN OJ L, 26.11.2025 </xsd:enumeration> <xsd:enumeration value="AS"> <xsd:annotation> <xsd:documentation>Assamese</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="AV"> <xsd:annotation> <xsd:documentation>Avaric</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="AE"> <xsd:annotation> <xsd:documentation>Avestan</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="AY"> <xsd:annotation> <xsd:documentation>Aymara</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="AZ"> <xsd:annotation> <xsd:documentation>Azerbaijani</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BA"> <xsd:annotation> <xsd:documentation>Bashkir</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BM"> <xsd:annotation> <xsd:documentation>Bambara</xsd:documentation> </xsd:annotation> 100/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 </xsd:enumeration> <xsd:enumeration value="EU"> <xsd:annotation> <xsd:documentation>Basque</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BE"> <xsd:annotation> <xsd:documentation>Belarusian</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BN"> <xsd:annotation> <xsd:documentation>Bengali</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BH"> <xsd:annotation> <xsd:documentation>Bihari languages</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BI"> <xsd:annotation> <xsd:documentation>Bislama</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BS"> <xsd:annotation> <xsd:documentation>Bosnian</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BR"> <xsd:annotation> <xsd:documentation>Breton</xsd:documentation> </xsd:annotation>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 101/135EN OJ L, 26.11.2025 </xsd:enumeration> <xsd:enumeration value="BG"> <xsd:annotation> <xsd:documentation>Bulgarian</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MY"> <xsd:annotation> <xsd:documentation>Burmese</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CA"> <xsd:annotation> <xsd:documentation>Catalan; Valencian</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CH"> <xsd:annotation> <xsd:documentation>Chamorro</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CE"> <xsd:annotation> <xsd:documentation>Chechen</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="ZH"> <xsd:annotation> <xsd:documentation>Chinese</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CU"> <xsd:annotation> 102/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 <xsd:documentation>Church Slavic; Old Slavonic; Church Slavonic; Old Bulgarian; Old Church Slavonic</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CV"> <xsd:annotation> <xsd:documentation>Chuvash</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="KW"> <xsd:annotation> <xsd:documentation>Cornish</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CO"> <xsd:annotation> <xsd:documentation>Corsican</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CR"> <xsd:annotation> <xsd:documentation>Cree</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CS"> <xsd:annotation> <xsd:documentation>Czech</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="DA"> <xsd:annotation> <xsd:documentation>Danish</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="DV">

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 103/135EN OJ L, 26.11.2025 <xsd:annotation> <xsd:documentation>Divehi; Dhivehi; Maldivian</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="NL"> <xsd:annotation> <xsd:documentation>Dutch; Flemish</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="DZ"> <xsd:annotation> <xsd:documentation>Dzongkha</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="EN"> <xsd:annotation> <xsd:documentation>English</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="EO"> <xsd:annotation> <xsd:documentation>Esperanto</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="ET"> <xsd:annotation> <xsd:documentation>Estonian</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="EE"> <xsd:annotation> <xsd:documentation>Ewe</xsd:documentation> </xsd:annotation> </xsd:enumeration> 104/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 <xsd:enumeration value="FO"> <xsd:annotation> <xsd:documentation>Faroese</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="FJ"> <xsd:annotation> <xsd:documentation>Fijian</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="FI"> <xsd:annotation> <xsd:documentation>Finnish</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="FR"> <xsd:annotation> <xsd:documentation>French</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="FY"> <xsd:annotation> <xsd:documentation>Western Frisian</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="FF"> <xsd:annotation> <xsd:documentation>Fulah</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="KA"> <xsd:annotation> <xsd:documentation>Georgian</xsd:documentation> </xsd:annotation> </xsd:enumeration>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 105/135EN OJ L, 26.11.2025 <xsd:enumeration value="DE"> <xsd:annotation> <xsd:documentation>German</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="GD"> <xsd:annotation> <xsd:documentation>Gaelic; Scottish Gaelic</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="GA"> <xsd:annotation> <xsd:documentation>Irish</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="GL"> <xsd:annotation> <xsd:documentation>Galician</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="GV"> <xsd:annotation> <xsd:documentation>Manx</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="EL"> <xsd:annotation> <xsd:documentation>Greek</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="GN"> <xsd:annotation> <xsd:documentation>Guarani</xsd:documentation> </xsd:annotation> 106/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 </xsd:enumeration> <xsd:enumeration value="GU"> <xsd:annotation> <xsd:documentation>Gujarati</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="HT"> <xsd:annotation> <xsd:documentation>Haitian; Haitian Creole</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="HA"> <xsd:annotation> <xsd:documentation>Hausa</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="HE"> <xsd:annotation> <xsd:documentation>Hebrew</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="HZ"> <xsd:annotation> <xsd:documentation>Herero</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="HI"> <xsd:annotation> <xsd:documentation>Hindi</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="HO"> <xsd:annotation> <xsd:documentation>Hiri Motu</xsd:documentation>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 107/135EN OJ L, 26.11.2025 </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="HR"> <xsd:annotation> <xsd:documentation>Croatian</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="HU"> <xsd:annotation> <xsd:documentation>Hungarian</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="IG"> <xsd:annotation> <xsd:documentation>Igbo</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="IS"> <xsd:annotation> <xsd:documentation>Icelandic</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="IO"> <xsd:annotation> <xsd:documentation>Ido</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="II"> <xsd:annotation> <xsd:documentation>Sichuan Yi; Nuosu</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="IU"> <xsd:annotation> <xsd:documentation>Inuktitut</xsd:documentation> 108/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="IE"> <xsd:annotation> <xsd:documentation>Interlingue; Occidental</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="IA"> <xsd:annotation> <xsd:documentation>Interlingua (International Auxiliary Language Association)</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="ID"> <xsd:annotation> <xsd:documentation>Indonesian</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="IK"> <xsd:annotation> <xsd:documentation>Inupiaq</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="IT"> <xsd:annotation> <xsd:documentation>Italian</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="JV"> <xsd:annotation> <xsd:documentation>Javanese</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="JA"> <xsd:annotation>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 109/135EN OJ L, 26.11.2025 <xsd:documentation>Japanese</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="KL"> <xsd:annotation> <xsd:documentation>Kalaallisut; Greenlandic</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="KN"> <xsd:annotation> <xsd:documentation>Kannada</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="KS"> <xsd:annotation> <xsd:documentation>Kashmiri</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="KR"> <xsd:annotation> <xsd:documentation>Kanuri</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="KK"> <xsd:annotation> <xsd:documentation>Kazakh</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="KM"> <xsd:annotation> <xsd:documentation>Central Khmer</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="KI"> 110/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 <xsd:annotation> <xsd:documentation>Kikuyu; Gikuyu</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="RW"> <xsd:annotation> <xsd:documentation>Kinyarwanda</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="KY"> <xsd:annotation> <xsd:documentation>Kirghiz; Kyrgyz</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="KV"> <xsd:annotation> <xsd:documentation>Komi</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="KG"> <xsd:annotation> <xsd:documentation>Kongo</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="KO"> <xsd:annotation> <xsd:documentation>Korean</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="KJ"> <xsd:annotation> <xsd:documentation>Kuanyama; Kwanyama</xsd:documentation> </xsd:annotation> </xsd:enumeration>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 111/135EN OJ L, 26.11.2025 <xsd:enumeration value="KU"> <xsd:annotation> <xsd:documentation>Kurdish</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="LO"> <xsd:annotation> <xsd:documentation>Lao</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="LA"> <xsd:annotation> <xsd:documentation>Latin</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="LV"> <xsd:annotation> <xsd:documentation>Latvian</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="LI"> <xsd:annotation> <xsd:documentation>Limburgan; Limburger; Limburgish</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="LN"> <xsd:annotation> <xsd:documentation>Lingala</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="LT"> <xsd:annotation> <xsd:documentation>Lithuanian</xsd:documentation> </xsd:annotation> 112/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 </xsd:enumeration> <xsd:enumeration value="LB"> <xsd:annotation> <xsd:documentation>Luxembourgish; Letzeburgesch</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="LU"> <xsd:annotation> <xsd:documentation>Luba-Katanga</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="LG"> <xsd:annotation> <xsd:documentation>Ganda</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MK"> <xsd:annotation> <xsd:documentation>Macedonian</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MH"> <xsd:annotation> <xsd:documentation>Marshallese</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="ML"> <xsd:annotation> <xsd:documentation>Malayalam</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MI"> <xsd:annotation> <xsd:documentation>Maori</xsd:documentation>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 113/135EN OJ L, 26.11.2025 </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MR"> <xsd:annotation> <xsd:documentation>Marathi</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MS"> <xsd:annotation> <xsd:documentation>Malay</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MG"> <xsd:annotation> <xsd:documentation>Malagasy</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MT"> <xsd:annotation> <xsd:documentation>Maltese</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="MN"> <xsd:annotation> <xsd:documentation>Mongolian</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="NA"> <xsd:annotation> <xsd:documentation>Nauru</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="NV"> <xsd:annotation> <xsd:documentation>Navajo; Navaho</xsd:documentation> 114/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="NR"> <xsd:annotation> <xsd:documentation>Ndebele, South; South Ndebele</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="ND"> <xsd:annotation> <xsd:documentation>Ndebele, North; North Ndebele</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="NG"> <xsd:annotation> <xsd:documentation>Ndonga</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="NE"> <xsd:annotation> <xsd:documentation>Nepali</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="NN"> <xsd:annotation> <xsd:documentation>Norwegian Nynorsk; Nynorsk, Norwegian</xsd:

documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="NB"> <xsd:annotation> <xsd:documentation>Bokmål, Norwegian; Norwegian Bokmål</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="NO">

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 115/135EN OJ L, 26.11.2025 <xsd:annotation> <xsd:documentation>Norwegian</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="NY"> <xsd:annotation> <xsd:documentation>Chichewa; Chewa; Nyanja</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="OC"> <xsd:annotation> <xsd:documentation>Occitan; Provençal</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="OJ"> <xsd:annotation> <xsd:documentation>Ojibwa</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="OR"> <xsd:annotation> <xsd:documentation>Oriya</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="OM"> <xsd:annotation> <xsd:documentation>Oromo</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="OS"> <xsd:annotation> <xsd:documentation>Ossetian; Ossetic</xsd:documentation> </xsd:annotation> 116/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 </xsd:enumeration> <xsd:enumeration value="PA"> <xsd:annotation> <xsd:documentation>Panjabi; Punjabi</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="FA"> <xsd:annotation> <xsd:documentation>Persian</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="PI"> <xsd:annotation> <xsd:documentation>Pali</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="PL"> <xsd:annotation> <xsd:documentation>Polish</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="PT"> <xsd:annotation> <xsd:documentation>Portuguese</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="PS"> <xsd:annotation> <xsd:documentation>Pushto; Pashto</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="QU"> <xsd:annotation> <xsd:documentation>Quechua</xsd:documentation> </xsd:annotation>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 117/135EN OJ L, 26.11.2025 </xsd:enumeration> <xsd:enumeration value="RM"> <xsd:annotation> <xsd:documentation>Romansh</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="RO"> <xsd:annotation> <xsd:documentation>Romanian; Moldavian; Moldovan</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="RN"> <xsd:annotation> <xsd:documentation>Rundi</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="RU"> <xsd:annotation> <xsd:documentation>Russian</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SG"> <xsd:annotation> <xsd:documentation>Sango</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SA"> <xsd:annotation> <xsd:documentation>Sanskrit</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SI"> <xsd:annotation> <xsd:documentation>Sinhala; Sinhalese</xsd:documentation> 118/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SK"> <xsd:annotation> <xsd:documentation>Slovak</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SL"> <xsd:annotation> <xsd:documentation>Slovenian</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SE"> <xsd:annotation> <xsd:documentation>Northern Sami</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SM"> <xsd:annotation> <xsd:documentation>Samoan</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SN"> <xsd:annotation> <xsd:documentation>Shona</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SD"> <xsd:annotation> <xsd:documentation>Sindhi</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SO"> <xsd:annotation> <xsd:documentation>Somali</xsd:documentation>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 119/135EN OJ L, 26.11.2025 </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="ST"> <xsd:annotation> <xsd:documentation>Sotho, Southern</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="ES"> <xsd:annotation> <xsd:documentation>Spanish; Castilian</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SC"> <xsd:annotation> <xsd:documentation>Sardinian</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SR"> <xsd:annotation> <xsd:documentation>Serbian</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SS"> <xsd:annotation> <xsd:documentation>Swati</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SU"> <xsd:annotation> <xsd:documentation>Sundanese</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SW"> <xsd:annotation> 120/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 <xsd:documentation>Swahili</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="SV"> <xsd:annotation> <xsd:documentation>Swedish</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="TY"> <xsd:annotation> <xsd:documentation>Tahitian</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="TA"> <xsd:annotation> <xsd:documentation>Tamil</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="TT"> <xsd:annotation> <xsd:documentation>Tatar</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="TE"> <xsd:annotation> <xsd:documentation>Telugu</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="TG"> <xsd:annotation> <xsd:documentation>Tajik</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="TL"> <xsd:annotation>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 121/135EN OJ L, 26.11.2025 <xsd:documentation>Tagalog</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="TH"> <xsd:annotation> <xsd:documentation>Thai</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="BO"> <xsd:annotation> <xsd:documentation>Tibetan</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="TI"> <xsd:annotation> <xsd:documentation>Tigrinya</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="TO"> <xsd:annotation> <xsd:documentation>Tonga (Tonga Islands)</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="TN"> <xsd:annotation> <xsd:documentation>Tswana</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="TS"> <xsd:annotation> <xsd:documentation>Tsonga</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="TK"> 122/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 <xsd:annotation> <xsd:documentation>Turkmen</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="TR"> <xsd:annotation> <xsd:documentation>Turkish</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="TW"> <xsd:annotation> <xsd:documentation>Twi</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="UG"> <xsd:annotation> <xsd:documentation>Uighur; Uyghur</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="UK"> <xsd:annotation> <xsd:documentation>Ukrainian</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="UR"> <xsd:annotation> <xsd:documentation>Urdu</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="UZ"> <xsd:annotation> <xsd:documentation>Uzbek</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="VE">

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 123/135EN OJ L, 26.11.2025 <xsd:annotation> <xsd:documentation>Venda</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="VI"> <xsd:annotation> <xsd:documentation>Vietnamese</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="VO"> <xsd:annotation> <xsd:documentation>Volapük</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="CY"> <xsd:annotation> <xsd:documentation>Welsh</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="WA"> <xsd:annotation> <xsd:documentation>Walloon</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="WO"> <xsd:annotation> <xsd:documentation>Wolof</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="XH"> <xsd:annotation> <xsd:documentation>Xhosa</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="YI"> 124/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 <xsd:annotation> <xsd:documentation>Yiddish</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="YO"> <xsd:annotation> <xsd:documentation>Yoruba</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="ZA"> <xsd:annotation> <xsd:documentation>Zhuang; Chuang</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="ZU"> <xsd:annotation> <xsd:documentation>Zulu</xsd:documentation> </xsd:annotation> </xsd:enumeration> </xsd:restriction> </xsd:simpleType>   <xsd:simpleType name="MSCountryCode_Type"> <xsd:annotation> <xsd:documentation>List of the MS code.

</xsd:documentation> </xsd:annotation> <xsd:restriction base="xsd:string"> <xsd:enumeration value="AT"/> <xsd:enumeration value="BE"/> <xsd:enumeration value="BG"/> <xsd:enumeration value="CY"/> <xsd:enumeration value="CZ"/> <xsd:enumeration value="DK"/>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 125/135EN OJ L, 26.11.2025 <xsd:enumeration value="EE"/> <xsd:enumeration value="FI"/> <xsd:enumeration value="FR"/> <xsd:enumeration value="DE"/> <xsd:enumeration value="GR"/> <xsd:enumeration value="HU"/> <xsd:enumeration value="HR"/> <xsd:enumeration value="IE"/> <xsd:enumeration value="IT"/> <xsd:enumeration value="LV"/> <xsd:enumeration value="LT"/> <xsd:enumeration value="LU"/> <xsd:enumeration value="MT"/> <xsd:enumeration value="NL"/> <xsd:enumeration value="PL"/> <xsd:enumeration value="PT"/> <xsd:enumeration value="RO"/> <xsd:enumeration value="SK"/> <xsd:enumeration value="SI"/> <xsd:enumeration value="ES"/> <xsd:enumeration value="SE"/> </xsd:restriction> </xsd:simpleType>  </xsd:schema> OECD CARF TYPES <?xml version="1.0" encoding="UTF-8"?> <xsd:schema xmlns:stf="urn:oecd:ties:carfstf:v5" xmlns:xsd="http://www.w3.org/ 2001/XMLSchema" targetNamespace="urn:oecd:ties:carfstf:v5" elementFormDefault=" qualified" attributeFormDefault="unqualified" version="5.0">     126/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 <xsd:simpleType name="StringMin0Max200_Type"> <xsd:annotation> <xsd:documentation>Defines a string with minimum length 0 and maximum length of

200.</xsd:documentation> </xsd:annotation> <xsd:restriction base="xsd:string"> <xsd:minLength value="0"/> <xsd:maxLength value="200"/> </xsd:restriction> </xsd:simpleType>   <xsd:simpleType name="StringMin1Max10_Type"> <xsd:annotation> <xsd:documentation>Defines a string with minimum length 1 and maximum length of 10</xsd:documentation> </xsd:annotation> <xsd:restriction base="xsd:string"> <xsd:minLength value="1"/> <xsd:maxLength value="10"/> </xsd:restriction> </xsd:simpleType>   <xsd:simpleType name="StringMin1Max170_Type"> <xsd:annotation> <xsd:documentation>Defines a string with minimum length 1 and maximum length of 170</xsd:documentation> </xsd:annotation> <xsd:restriction base="xsd:string"> <xsd:minLength value="1"/> <xsd:maxLength value="170"/> </xsd:restriction> </xsd:simpleType>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 127/135EN OJ L, 26.11.2025  <xsd:simpleType name="StringMin1Max200_Type"> <xsd:annotation> <xsd:documentation>Defines a string with minimum length 1 and maximum length of 200</xsd:documentation> </xsd:annotation> <xsd:restriction base="xsd:string"> <xsd:minLength value="1"/> <xsd:maxLength value="200"/> </xsd:restriction> </xsd:simpleType>   <xsd:simpleType name="StringMin1Max400_Type"> <xsd:annotation> <xsd:documentation>Defines a string with minimum length 1 and maximum length of 400</xsd:documentation> </xsd:annotation> <xsd:restriction base="xsd:string"> <xsd:minLength value="1"/> <xsd:maxLength value="400"/> </xsd:restriction> </xsd:simpleType>   <xsd:simpleType name="StringMin1Max4000_Type"> <xsd:annotation> <xsd:documentation>Defines a string with minimum length 1 and maximum length of 4000</xsd:documentation> </xsd:annotation> <xsd:restriction base="xsd:string"> <xsd:minLength value="1"/> <xsd:maxLength value="4000"/> </xsd:restriction> </xsd:simpleType> 128/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025      <xsd:simpleType name="OECDDocTypeIndic_EnumType"> <xsd:annotation> <xsd:documentation xml:lang="en">This element specifies the type of data being submitted.</xsd:documentation> </xsd:annotation> <xsd:restriction base="xsd:string"> <xsd:enumeration value="OECD0"> <xsd:annotation> <xsd:documentation>Resend Data</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="OECD1"> <xsd:annotation> <xsd:documentation>New Data</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="OECD2"> <xsd:annotation> <xsd:documentation>Corrected Data</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="OECD3"> <xsd:annotation> <xsd:documentation>Deletion of Data</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="OECD10"> <xsd:annotation> <xsd:documentation>Resend Test Data</xsd:documentation> </xsd:annotation>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 129/135EN OJ L, 26.11.2025 </xsd:enumeration> <xsd:enumeration value="OECD11"> <xsd:annotation> <xsd:documentation>New Test Data</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="OECD12"> <xsd:annotation> <xsd:documentation>Corrected Test Data</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="OECD13"> <xsd:annotation> <xsd:documentation>Deletion of Test Data</xsd:documentation> </xsd:annotation> </xsd:enumeration> </xsd:restriction> </xsd:simpleType>   <xsd:simpleType name="OECDNameType_EnumType"> <xsd:annotation> <xsd:documentation xml:lang="en"> It is possible for stf documents to contain several names for the same party. This is a qualifier to indicate the type of a particular name. Such types include nicknames ('nick'), names under which a party does business ('dba' a short name for the entity, or a name that is used for public acquaintance instead of the official business name) etc.

</xsd:documentation> </xsd:annotation> <xsd:restriction base="xsd:string"> <xsd:enumeration value="OECD201"> <xsd:annotation> <xsd:documentation>SMFAliasOrOther</xsd:documentation> </xsd:annotation> 130/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 </xsd:enumeration> <xsd:enumeration value="OECD202"> <xsd:annotation> <xsd:documentation>indiv (individual)</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="OECD203"> <xsd:annotation> <xsd:documentation>alias (alias)</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="OECD204"> <xsd:annotation> <xsd:documentation>nick (nickname)</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="OECD205"> <xsd:annotation> <xsd:documentation>aka (also known as)</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="OECD206"> <xsd:annotation> <xsd:documentation>dba (doing business as)</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="OECD207"> <xsd:annotation> <xsd:documentation>legal (legal name)</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="OECD208"> <xsd:annotation>

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 131/135EN OJ L, 26.11.2025 <xsd:documentation>atbirth (name at birth)</xsd:documentation> </xsd:annotation> </xsd:enumeration> </xsd:restriction> </xsd:simpleType>   <xsd:simpleType name="OECDLegalAddressType_EnumType"> <xsd:annotation> <xsd:documentation xml:lang="en">This is a datatype for an attribute to an address. It serves to indicate the legal character of that address (residential, business etc.)</xsd:documentation> </xsd:annotation> <xsd:restriction base="xsd:token"> <xsd:enumeration value="OECD301"> <xsd:annotation> <xsd:documentation>residentialOrBusiness</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="OECD302"> <xsd:annotation> <xsd:documentation>residential</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="OECD303"> <xsd:annotation> <xsd:documentation>business</xsd:documentation> </xsd:annotation> </xsd:enumeration> <xsd:enumeration value="OECD304"> <xsd:annotation> <xsd:documentation>registeredOffice</xsd:documentation> </xsd:annotation> 132/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 </xsd:enumeration> <xsd:enumeration value="OECD305"> <xsd:annotation> <xsd:documentation>unspecified</xsd:documentation> </xsd:annotation> </xsd:enumeration> </xsd:restriction> </xsd:simpleType>     <xsd:complexType name="DocSpec_Type"> <xsd:annotation> <xsd:documentation xml:lang="en">Document specification: Data identifying and describing the document, where 'document' here means the part of a message that is to transmit the data about a single block of carf information. </xsd:documentation> </xsd:annotation> <xsd:sequence> <xsd:element name="DocTypeIndic" type="stf:OECDDocTypeIndic_EnumType"/> <xsd:element name="DocRefId" type="stf:StringMin1Max200_Type"> <xsd:annotation> <xsd:documentation xml:lang="en">Sender's unique identifier of this document </xsd:documentation> </xsd:annotation> </xsd:element> <xsd:element name="CorrMessageRefId" type="stf:StringMin1Max170_Type" minOccurs="0"> <xsd:annotation> <xsd:documentation xml:lang="en">Reference id of the message of the document referred to if this is a correction</xsd:documentation> </xsd:annotation> </xsd:element> <xsd:element name="CorrDocRefId" type="stf:StringMin1Max200_Type" minOccurs="0">

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 133/135EN OJ L, 26.11.2025 <xsd:annotation> <xsd:documentation xml:lang="en">Reference id of the document referred to if this is correction</xsd:documentation> </xsd:annotation> </xsd:element> </xsd:sequence> </xsd:complexType>  </xsd:schema>’ 134/135 ELI: http://data.europa.eu/eli/reg_impl/2025/2263/ojEN OJ L, 26.11.2025 ANNEX IV ‘ANNEX XIX Form referred to in Article 2g(1) and (2) The form to be used for the communication of information on a Crypto-Asset Operator that is a Reporting Crypto-Asset Service Provider as defined in Section IV, subparagraph B(3), of Annex VI to Directive 2011/16/EU contains, in addition to the components listed in Section V, subparagraph F(2), of Annex VI to Directive 2011/16/EU, the following fields:

— Member State of single registration in accordance with Article 8ad(7) of Directive 2011/16/EU;

The format of the individual identification number referred to in Article 2g(3) The individual identification number consists of a 10-digit format, structured as CCXXXXXXXX, where 'CC' represents the ISO Country Code of the Member State where the identification number is issued and 'XXXXXXXX' is a unique sequence of alphanumeric characters, generated and assigned to the Crypto-Asset Operator either by the Member State or by the Crypto Asset Operator register. The individual identification number is allocated by the Crypto-Asset Operator register when not assigned by the Member State.

Retention period for certain information deleted or removed from the Crypto-Asset Operator register referred to in Article 2g (4) Where the registration of a Crypto-Asset Operator that is a Reporting Crypto-Asset Service Provider as defined in Section IV, subparagraph B(3), of Annex VI to Directive 2011/16/EU, is revoked in accordance with Section V, subparagraph F(7), of Annex VI to Directive 2011/16/EU, the Member State of single registration shall delete the Crypto-Asset Operator from the Crypto-Asset Operator register. The Crypto-Asset Operator register shall retain the deleted information for no longer than 12 months from the date of deletion.

Change of the Member State of single registration in the Crypto-Asset Operator register referred to in Article 2g(5) If the change in the information pursuant to Section V, subparagraph F(3), of Annex VI to Directive 2011/16/EU involves the change of the Member State of single registration, the current Member State of single registration triggers a transfer of the information of the registered Reporting Crypto-Asset Service Provider to the new Member State of single registration.

The new Member State of single registration becomes the Member State of single registration where the information under Directive 2011/16/EU is to be reported. This Member State shall be the new point of contact for the Reporting Crypto- Asset Service provider for updating any information in accordance with Section V, subparagraph F(3), of Annex VI to Directive 2011/16/EU and this Regulation.

The individual identification number allocated to the Reporting Crypto-Asset Service Provider at its first single registration remains the same throughout the process.

This process shall not relieve the Reporting Crypto-Asset Service Provider from following domestic registration requirements in the new Member State of single registration.’

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj 135/135

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