{
  "url": "https://openlegislation.uk/eu-regulation-2015-2378/annex-XI",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-2378/annex-XI.json",
  "legislation": "eur/2015/2378",
  "legislation_title": "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",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2015-2378",
  "path": "annex/XI",
  "kind": "annex",
  "number": "XI",
  "heading": "List referred to in Article 2d",
  "text": "The statistical data required for the mandatory automatic exchange of information in accordance with Article 8(3a) of Directive 2011/16/EU, pursuant to Article 23(4) of that Directive covers the following information:\nPer message, statistics on originating country and destination country, total number of records, total payment amounts\nPer originating country, statistics on total number of reporting financial institutions, total payment amounts\nPer unique account, statistics on account holder quantity, payment category, amount per payment category\nPer account, statistics on account holder type, account holder taxpayer identification number or functional equivalent, account holder residence country, natural person as account holder, closed account, dormant account\nPer account holder, statistics on controlling person type, controlling person taxpayer identification number or functional equivalent, controlling person residence country, natural person as controlling person.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Inserted by Commission Implementing Regulation (EU) 2018/99 of 22 January 2018 amending Implementing Regulation (EU) 2015/2378 as regards the form and conditions of communication for the yearly assessment of the effectiveness of the automatic exchange of information and the list of statistical data to be provided by Member States for the purposes of evaluating of Council Directive 2011/16/EU."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/2378/annex/XI",
    "retrieved_at": "2026-11-01T14:46:14.171385+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}