{
  "url": "https://openlegislation.uk/eu-regulation-2018-99/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2018-99/annex.json",
  "legislation": "eur/2018/99",
  "legislation_title": "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",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2018-99",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "The following Annexes are added to Implementing Regulation (EU) 2015/2378:\n‘ANNEX VIII\nForm referred to in Article 2c\nThe form for the communication pursuant to Article 23(3) of Directive 2011/16/EU covers the following information:\nIdentification of the Member State replying to the questionnaire\nAvailability of information in the Member State\nMonitoring whether bilateral annual feedbacks as per Article 14(2) were sent\nEffectiveness of the automatic exchange of information:\nProcessing of information received and main overall technical (IT) issues encountered\nQuality of information received, containing identification of recipients/parties; issues with the content of information received and related suggestions\nCompliance use and effectiveness, containing usefulness of information in principle; actual and future use of information; use of information by tax area; administrative cooperation encouraged by the use of the information received\nPractical results achieved, containing total outcome (including special projects); specific outcome from special projects; administrative and other relevant costs for automatic exchange of information (AEOI) development and implementation; administrative costs for recurring AEOI operations; other relevant costs for tax compliance operations; positive and negative experiences; main aspects generating litigation and court proceedings\nRate of success as regards the obligation to communicate the country-by-country reports to the Member States concerned (Number of country-by-country reports received from tax authorities of other Member States/Number of country-by-country reports due to be received from tax authorities of other Member States)\nRate of compliance of Reporting Entities as regards the obligation to provide the country-by-country reports (Number of country-by-country reports received/Number of country-by-country reports due to be reported)\nList of any jurisdictions where Ultimate Parent Entities of Union-based Reporting Entities are resident, but full country-by-country reports have not been filed or exchanged.\nANNEX IX\nList referred to in Article 2d\nThe statistical data required for the forms of administrative cooperation other than the mandatory automatic exchange of information referred to in Article 23(4) of Directive 2011/16/EU covers the following information:\nIdentification of the Member State\nYear\nPart A: Statistics per Member State on exchange of information\non exchange of information on request (Article 5, 6 7 of Directive 2011/16/EU)\nNumber of requests sent\nNumber of replies received\nNumber of full replies received within six months\nNumber of replies for which (part of or the whole) information was received within two months\nNumber of requests received\nNumber of replies sent\nNumber of refusals on the ground of Article 17 of Directive 2011/16/EU\non spontaneous exchange of information (Article 9 and 10 of Directive 2011/16/EU)\nNumber of spontaneous exchanges sent\nNumber of spontaneous exchanges received\nNumber of cross-border rulings sent\nNumber of cross-border rulings received\nNumber of unilateral advance pricing arrangements sent\nNumber of unilateral advance pricing arrangements received\nPart B: Statistics on other forms of administrative cooperation\non presence in administrative offices and participation in administrative enquiries (Article 11 of Directive 2011/16/EU)\nNumber of incoming presences in administrative offices and participation in administrative enquiries\non simultaneous controls (Article 12 of Directive 2011/16/EU)\nNumber of simultaneous controls which the Member State has initiated\nNumber of simultaneous controls in which the Member State has participated\non requests for notification (Article 13 of Directive 2011/16/EU)\nNumber of requests for notification sent\nNumber of requests for notification received\non feedback (Article 14 of Directive 2011/16/EU)\nNumber of requests for feedback sent\nNumber of feedback received\nNumber of requests for feedback received\nNumber of feedback sent\nPart C: Statistics on estimated additional revenue or increase in assessed tax due to administrative cooperation. The information under this part is optional\nFrom exchange of information on request\nFrom spontaneous exchange of information\nAs a result of simultaneous control\nOverall figure and number of cases.\nANNEX X\nList referred to in Article 2d\nThe statistical data required for the mandatory automatic exchange of information pursuant to Article 23(4) of Directive 2011/16/EU on the categories of income and capital referred to in Article 8(1) of that Directive covers the following information:\nFor all categories of income and capital referred to in Article 8(1) of Directive 2011/16/EU: statistics on message and taxpayer\nIn the case of income from employment and director's fees: statistics on message and recipient, message and payer, recipient and relationship, payer and relationship, recipient and income\nIn the case of pensions: statistics on message and recipient, message and payer, recipient, payer, scheme, income\nIn the case of life insurance products: statistics on message and policy, policy overall, event\nIn the case of ownership of and income from immovable property: statistics on message and party, party overall, property quantity and value, transaction quantity and value, loan event quantity and value, right income quantity and value\nIn the case of status messages: statistics on status message, status message error\nIn the case of zero data messages: statistics on zero data message.\nANNEX XI\nList referred to in Article 2d\nThe 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.\nANNEX XII\nList referred to in Article 2d\nThe statistical data required for the mandatory automatic exchange of information in accordance with Article 8aa of Directive 2011/16/EU, pursuant to Article 23(4) of that Directive covers the following information:\nNumber of country-by-country reports received from Reporting Entities\nNumber of country-by-country reports due to be reported by Reporting Entities but not received or only partial report provided, breakdown per jurisdictions of the Ultimate Parent Entities\nNumber of country-by-country reports received from each other Member State.\nNumber of country-by-country reports due but not received from each other Member State.\nNumber of country-by-country reports sent to each other Member State.’",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2018/99/annex",
    "retrieved_at": "2026-11-01T14:44:18.251730+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."
}