AEOI Reporting

Free forever · no account · nothing uploaded

FATCA XML validator

Drop a FATCA submission file in and get a line-by-line report against FATCA XML Schema v2.0. The parser runs in this tab: the file is never transmitted, never stored, and you do not need an account to see the whole report.

FATCA looks like CRS and is not. It has no MessageTypeIndic, it distinguishes an amendment from a correction, and its identifier is a GIIN rather than a national TIN. Each of those departures is checked explicitly, because each one is a way a CRS exporter quietly produces an invalid FATCA file.

Drop a FATCA XML file here

It is parsed in this browser tab. No upload, no account, no size limit beyond what your machine can hold.

What it checks

Schema validity is the easy half. What actually generates an IRS error notification is a well-formed file with a malformed GIIN, a missing substantial owner or a correction that does not say which transmission it corrects — so those are checked too, each citing the section of the user guide it comes from.

Schema structure

Every element, its cardinality, its order and its datatype against FATCA XML Schema v2.0, including the elements FATCA shares with CRS but names differently.

No MessageTypeIndic

FATCA has none: the intent of a record lives entirely in its DocTypeIndic. A MessageTypeIndic in the header is the clearest sign a file came from a CRS exporter, and it is reported as an error.

GIIN format

The dotted 19-character form, with a real category code in the third block. A GIIN is what routes the file, and one wrong character is the difference between a filing that arrives and one that does not.

Void, correct and amend

FATCA has four intents where CRS has three. Amendments and voids must carry CorrMessageRefId as well as CorrDocRefId, test codes FATCA11–14 must not mix with live data, and a voided Reporting FI cannot leave live account reports behind it.

Substantial owners

An account holder typed FATCA101 or FATCA102 exists to report its U.S. owners, so at least one SubstantialOwner must follow. Owners reported against an individual holder are rejected, and FATCA106 is reserved for U.S. Government use.

Filer category and pools

Sponsoring-entity categories placed on the ReportingFI rather than the Sponsor, pool reports with a zero account count, and the pool type that applied only to the 2015 and 2016 tax years.

Source: IRS Publication 5124, FATCA XML Schema v2.0 User Guide. Findings quote it; they are not tax advice.

FATCA code lists

The full enumerations, for when a report names a code you have not seen before.

DocTypeIndic

FATCA1
New Data
FATCA2
Corrected Data — in response to a record-level error notification
FATCA3
Void Data — withdraws a previously filed record
FATCA4
Amended Data — replaces a record you have found to be wrong
FATCA11
New Test Data
FATCA12
Corrected Test Data
FATCA13
Void Test Data
FATCA14
Amended Test Data

AcctHolderType

FATCA101
Owner-Documented FFI with specified U.S. owners
FATCA102
Passive Non-Financial Foreign Entity with substantial U.S. owners
FATCA103
Non-Participating FFI
FATCA104
Specified U.S. Person
FATCA105
Direct Reporting NFFE
FATCA106
For U.S. Government use only — restricted, do not use

FilerCategory

FATCA601
PFFI, other than a Reporting Model 2 FFI
FATCA602
Registered Deemed-Compliant FFI, including a Reporting Model 1 FFI
FATCA603
Limited Branch or Limited FFI
FATCA604
Reporting Model 2 FFI
FATCA605
Qualified Intermediary, Withholding Foreign Partnership or Trust
FATCA606
Direct Reporting NFFE
FATCA607
Sponsoring Entity of a Sponsored FFI
FATCA608
Sponsoring Entity of a Sponsored Direct Reporting NFFE
FATCA609
Trustee of a Trustee-Documented Trust
FATCA610
Withholding Agent
FATCA611
Territory Financial Institution treated as a U.S. person

Payment Type

FATCA501
Dividends
FATCA502
Interest
FATCA503
Gross Proceeds/Redemptions
FATCA504
Other

Pool Report Type

FATCA201
Recalcitrant account holders with U.S. indicia
FATCA202
Recalcitrant account holders without U.S. indicia
FATCA203
Dormant accounts
FATCA204
Non-participating foreign financial institutions (2015 and 2016 only)
FATCA205
Recalcitrant account holders that are U.S. persons
FATCA206
Recalcitrant account holders that are passive NFFEs

Validating is free. Producing the file is what we sell.

The validator will keep telling you what is wrong with a hand-built file. The paid product collects the self-certifications, chases the account holders who ignore them, generates the file with stable DocRefIDs and handles the voids and amendments afterwards — from EUR 59 a month, priced on the page.