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OECD: User guides for new status message XML schemas for CARF and CRS; consolidated text of CRS

The schemas facilitate exchanges of information between tax administrations.

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June 2, 2025

The Organization for Economic Co-operation and Development (OECD) today released user guides for two new XML schemas that support its International Standards for Automatic Exchange of Information in Tax Matters: Crypto-Asset Reporting Framework and 2023 Update to the Common Reporting Standard (issued in June 2023):

The new CARF and CRS status message XML schemas allow competent authorities to communicate with one another in a structured manner regarding errors contained in the information provided through the CARF and CRS XML schemas.

The OECD also today released a consolidated text of the CRS (2025), incorporating amendments to the CRS standard made to date.

Read a June 2025 report prepared by KPMG LLP

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