
Article 1 
Regulation (EU) No 1156/2012 is amended as follows:

((1)) The following Article 1a is inserted:
'
Article 1a 
The computerised format to be used for the mandatory automatic exchange of information pursuant to Article 8(1) of Directive 2011/16/EU shall comply with Annex V to this Regulation.'
((2)) Annex V to Regulation (EU) No 1156/2012 is added as set out in the Annex to this Regulation.
Article 2 
This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union.
It shall apply from 1 January 2015.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 15 December 2014.
For the Commission
The President
Jean-Claude JUNCKER
ANNEX


ANNEX V 
The computerised formats for the mandatory automatic exchange of information pursuant to Article 8 of Directive 2011/16/EU complies with the following tree structure and contains the following classes of elements:


((a)) As regards the overall message:

((b)) As regards the body for communicating information on income from employment or director's fees:

((c)) As regards the body for communicating information on pensions:

((d)) As regards the body for communicating information on life insurance products:

((e)) As regards the body for communicating information on ownership of and income from immovable property:

((f)) As regards the body in case no information is to be communicated in relation to a specific category:

((g)) As regards the body for an acknowledgement of receipt of the information for a specific category:


