In which format is a DAC8 report filed with the BZSt?

Exclusively electronically as CARF XML, via the DIP mass-data interface or portal upload. There is no form-based route.

Source: Federal Central Tax Office, electronic data transmission in the CARF procedure; format per the OECD CARF XML Schema.

Context

The route runs through a BOP or ELSTER certificate plus a one-off application for access to the mass-data interface. As of 15.09.2026 the German record-format specification is still unpublished: that XML must be filed is settled, exactly what it must look like is not.

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Related facts

When is the first DAC8 report due in Germany?

Checked against the source named above on 15/09/2026. We publish only statements traceable to a statute, an official journal, a BMF or BZSt publication, or to one of our own disclosed datasets. This page states the legal position and is not legal or tax advice.