CRS User Guide

Note: All field headers in your Excel file must match the "Field Name" column below exactly.
1. Submitting Entity (SE)
Field Name Status Description Resources
SE Name Mandatory Name of entity registered on the reporting portal filing the xml report. -
SE ID Mandatory Registration Number or ID of entity filing the report. -
2. "Reporting" Financial Institution (RFI)
Field Name Status Description Resources
RFI Name Mandatory Name of the Reporting Financial Institution. -
RFI Code Optional Identification Code of financial institution (e.g. GIIN). -
RFI Address Mandatory Street address of the financial institution. -
RFI Address City Mandatory City of the financial institution. -
RFI Address County Optional County/state/province of the financial institution. -
RFI Address Post Code Optional Post code of the financial institution. -
RFI Address Country Mandatory Two letter Country Code of the financial institution. ISO 3166-1 Alpha-2
RFI Reporting from Country Mandatory Two letter country code from where the FI is filing the report. ISO 3166-1 Alpha-2
3. Account Holder (AH)
Field Name Status Description Resources
AH Given Name(s) Optional Mandatory if individual - name of individual account holder. -
AH Family Name(s) Optional Mandatory if individual - name of individual account holder. -
AH Entity Name(s) Optional Mandatory if entity - name of entity account holder. -
AH Type Optional Mandatory if entity - CRS classification (e.g. CRS101, CRS102). See Ref Data
AH TIN Mandatory Tax identification number of account holder. -
AH TIN Country Mandatory Two letter country code that issued the TIN. ISO 3166-1 Alpha-2
AH Date of Birth Optional Mandatory if individual - YYYY-MM-DD. -
AH Country of Birth Optional Mandatory if individual - Two letter country code. ISO 3166-1 Alpha-2
AH Address Mandatory Street address. -
AH Address City Mandatory City. -
AH Address Country Mandatory Two letter country code. ISO 3166-1 Alpha-2
AH Account Type Mandatory Type of account holder (Select from Ref Data). See Ref Data
4. Report Destination
Field Name Status Description Resources
Report Destination Country Mandatory The two letter Country Code of the Tax Authority where this report is being sent (e.g. DE for Germany). ISO 3166-1 Alpha-2
5. Financial Account Details (FA)
Field Name Status Description Resources
FA Closed? Mandatory TRUE or FALSE. -
FA Number Mandatory Free text field - Unique account number. -
FA Currency Mandatory Three letter currency code (e.g., USD, EUR). ISO 4217 Currency
FA Balance Mandatory Account balance as at 31 Dec. Format: 1000.00 (No commas). -
FA Payments (Dividend) Optional Dividend payments made. -
FA Payments (Interest) Optional Interest payments made. -
FA Payments (Gross Proceeds) Optional Gross Proceeds/Redemption payments made. -
6. Controlling Persons (CP)
Note: Mandatory only if the account holder is a Passive NFE with Controlling Persons.
Field Name Status Description Resources
CP Given Name(s) Optional Given Name of the Controlling Person. -
CP Family Name(s) Optional Family Name of the Controlling Person. -
CP TIN Optional Tax Identification Number. -
CP TIN Country Optional Country code of the TIN. ISO 3166-1 Alpha-2
CP Type Optional Controlling Person Type Code (e.g. CRS801). See Ref Data
CP Address Country Optional Two letter country code. -
7. Reference Data
AH Type (Entity)
  • CRS101: Passive Non-Financial Entity
  • CRS102: Active Non-Financial Entity
  • CRS103: Financial Institution - Investment Entity
CP Type
  • CRS801: CP of Legal Person - Ownership
  • CRS802: CP of Legal Person - Other means
  • CRS803: CP of Legal Person - Senior Mgmt
  • CRS804: CP of Legal Arrangement - Settlor
  • CRS805: CP of Legal Arrangement - Trustee