OECD guidance and XSD requirements

The OECD has published two key guidance documents on completing the GloBE Information Return:

Guidance on completing the GloBE Information Return

OECD guidance on completing the GloBE Information Return

This guidance covers the content and data points to be included in the GloBE Information Return.  

The guidance provides a schematic overview of the content and data points in the GloBE Information Return and therefore differs somewhat from the structure of the XML format. The differences are technical only, and the guidance determines which information must be reported in the various parts of the XML file when submitting the GloBE Information Return.  

XML veiledning: XML Schema User Guide

OECDs XML Schema User Guide

This guidance provides technical guidance on the XML file used for submitting the GloBE Information Return.

The guidance describes the structure of the XML file and provides a systematic review of the individual data elements and their associated attributes. The guidance also explains the technical requirements for completing the file, including which data elements are mandatory (validation elements) and must be included for the file to be accepted, as well as technical formatting requirements such as the use of Boolean values, rounding of amounts, and the reporting of percentages.  

Please note that the XML Schema User Guide is primarily designed for the exchange of information between tax authorities. As a result, some elements in the file are not relevant for entities submitting the GloBE Information Return to the Norwegian Tax Administration. However, some of these elements must still be completed to meet our XSD requirements.

The section on Corrections in the OECD XML Schema User Guide is not relevant for entities submitting the GloBE Information Return in Norway. If you need to make changes to the GloBE Information Return after it has been submitted, you must submit a request to amend.

XSDrequirements

Support Materials - GloBE Information Return (Pillar Two) XML Schema (OECD)

The XSD requirements define the technical requirements for the structure and content of the XML file that must be met for the file to be valid.

The GloBE Information Return must be submitted in XML format. The XML file must comply with the XSD requirements (XML Schema Definition) published by the OECD. 

In the OECD XML Schema User Guide, the various data elements are classified either as mandatory ("validation") or as optional or conditionally mandatory ("optional" or “optional (mandatory)”). All elements classified as "validation" elements must be present and completed when submitting the GloBE Information Return in order to meet our XSD requirements.

We recommend validating the XML file using an external XSD validator before submitting the GloBE Information Return. As a public authority, the Norwegian Tax Administration cannot recommend one validation tool over another. There are many free validation tools available online that can be used.