<dip:dip xmlns:dip="http://itzbund.de/ozg/bzst/post/dip/v2/" version="2.0">
<dip:header environment="TEST">
<dip:consignment>
<dip:customerIdentifier>
<dip:identityProvider>BZST-CERT</dip:identityProvider>
<dip:identifier>FICTIONAL</dip:identifier>
</dip:customerIdentifier>
<dip:creationTime>2026-01-10T12:00:00Z</dip:creationTime>
<dip:transferticketId>FICTIONAL-TRANSFER</dip:transferticketId>
</dip:consignment>
<dip:application code="DAC7"/>
</dip:header>
<dip:body>
<dip:consignmentItem consignmentItemPosition="0">
<dip:data>
<DPI_OECD xmlns="urn:oecd:ties:dpi:v1" xmlns:stf="urn:oecd:ties:dpistf:v1" version="1.0">
<MessageSpec>
<TransmittingCountry>DE</TransmittingCountry>
<ReceivingCountry>DE</ReceivingCountry>
<MessageType>DPI</MessageType>
<MessageRefId>DE2025DE-FICTIONAL-MESSAGE</MessageRefId>
<MessageTypeIndic>DPI401</MessageTypeIndic>
<ReportingPeriod>2025-12-31</ReportingPeriod>
<Timestamp>2026-01-10T12:00:00</Timestamp>
</MessageSpec>
<DPIBody>
<PlatformOperator>
<ResCountryCode>DE</ResCountryCode>
<TIN issuedBy="DE">FICTIONAL-OPERATOR</TIN>
<Name>Fictional Market</Name>
<DocSpec>
<stf:DocTypeIndic>OECD1</stf:DocTypeIndic>
<stf:DocRefId>DE2025-FICTIONAL-OP-1</stf:DocRefId>
</DocSpec>
</PlatformOperator>
<ReportableSeller>
<Identity>
<IndividualSeller>
<Standard>
<IndSellerID>
<ResCountryCode>DE</ResCountryCode>
<TIN issuedBy="DE">FICTIONAL-SELLER</TIN>
</IndSellerID>
</Standard>
</IndividualSeller>
</Identity>
<RelevantActivities>
<SaleOfGoods>
<Consideration>
<ConsQ1 currCode="EUR">100</ConsQ1>
<ConsQ2 currCode="EUR">0</ConsQ2>
<ConsQ3 currCode="EUR">0</ConsQ3>
<ConsQ4 currCode="EUR">0</ConsQ4>
</Consideration>
<NumberOfActivities>
<NumbQ1>1</NumbQ1>
<NumbQ2>0</NumbQ2>
<NumbQ3>0</NumbQ3>
<NumbQ4>0</NumbQ4>
</NumberOfActivities>
<Fees>
<FeesQ1 currCode="EUR">100</FeesQ1>
<FeesQ2 currCode="EUR">0</FeesQ2>
<FeesQ3 currCode="EUR">0</FeesQ3>
<FeesQ4 currCode="EUR">0</FeesQ4>
</Fees>
<Taxes>
<TaxQ1 currCode="EUR">100</TaxQ1>
<TaxQ2 currCode="EUR">0</TaxQ2>
<TaxQ3 currCode="EUR">0</TaxQ3>
<TaxQ4 currCode="EUR">0</TaxQ4>
</Taxes>
</SaleOfGoods>
</RelevantActivities>
<DocSpec>
<stf:DocTypeIndic>OECD1</stf:DocTypeIndic>
<stf:DocRefId>DE2025-FICTIONAL-SELLER-1</stf:DocRefId>
</DocSpec>
</ReportableSeller>
</DPIBody>
</DPI_OECD>
</dip:data>
</dip:consignmentItem>
</dip:body>
</dip:dip>
