New technical requirements for CRS: OECD updated the XML scheme

Press service of the State Tax Service of Ukraine, published 04 September 2026 at 14:07 Chapter: News

Organization for Economic Cooperation and Development (OECD) updated the CRS data exchange scheme.

The updated scheme (XML scheme “CRS XML Schema (v3.0)”) provides for the use of additional information fields for generating and exchanging reports on accountable accounts.

Transition to the updated scheme is planned from 2027.

In order to make a transition to the updated scheme and adapt national legislation, work is currently ongoing to make appropriate changes to Procedure for filling out and submitting report on accountable accounts by financial agents according to the multilateral agreement of competent authorities on the automatic exchange of information on financial accounts, approved by Order of the Ministry of Finance of Ukraine № 516 as of 25.09.2023.

To generate report on accountable accounts submitted to the controlling authority, the adapted XML report schema, developed taking into account the updated XML schema, will be used “CRS XML Schema (v3.0)”.

In order to prepare for implementation of the updated XML schema for the CRS reporting in a timely manner, it is recommended to familiarize yourself with technical requirements published on the OECD website:

- CRS XML Schema – Version 3.0 (ZIP) – the updated XML scheme “CRS XML Schema (v3.0)” for information exchange according to the CRS standard;

- Amended Common Reporting Standard XML Schema: User Guide for Tax Administrations – Version 4.0 (October 2024) – guide to using the updated XML scheme “CRS XML Schema (v3.0)”.