DAC7 correction references: verify the prior document

What triggers this result

An OECD2 correction or OECD3 deletion has no CorrDocRefId, targets itself, or targets another current document in the same file. New OECD1 records must not carry a correction reference. OECD0 resend is reserved for the platform operator. Test codes OECD10–13 are separate from production and are not accepted by the Polish package.

Preserve the distinction between the transmission and its individual seller records. A correction should identify which earlier seller record it replaces. For Polish DPI-IS the document reference is numeric and the national header differs from the OECD message header. A French collection export has another namespace again; switching the country label cannot convert the XML.

Failing example and repair

<DocTypeIndic>OECD2</DocTypeIndic>
<DocRefId>2025000003</DocRefId>
<CorrDocRefId>2025000003</CorrDocRefId>

<DocTypeIndic>OECD2</DocTypeIndic>
<DocRefId>2025000003</DocRefId>
<CorrDocRefId>2024000002</CorrDocRefId>

Keep a new DocRefId for the correction and point CorrDocRefId to the prior active document. The example above only fixes self-reference: the historical target remains unverified until you supply your own local history. Compare document kind, reporting year and active status. A user history match never proves tax-authority acceptance.

Download fictional failing XML · Passing fictional PL example · Known outcomes and locations

Build the smallest useful correction history

Export a local list of document references from your own reporting system. Each record needs docRefId, kind, year and status. Use active for a target that has not been deleted or superseded in that history. These fields support a comparison; they are not a certificate issued by a tax administration.

If the target is absent, first establish whether your history export covers the relevant reporting run. Do not change a correction into a new record simply to silence the warning. If the target was superseded, review the actual correction chain in your reporting system before choosing another reference. An accurate local list can still differ from the authority’s processing state.

1. Regenerate the correction with a fresh reference for its current document block.
2. Keep the prior reference in CorrDocRefId and supply the matching reporting year and document kind.
3. Attach your history only after confirming that it is your own accurate record list. The tool stores neither that file nor its identifiers.
4. Read the history layer independently from XSD. A schema can accept a string even when the referenced prior document does not exist in your local records.

Evidence for the correction model

The Polish MF schema publication exposes the national DocSpec fields and distinguishes the seller-information form from registration. The product includes those national publications and their shared import with MF attribution. Correction targets outside the supplied file cannot be discovered from that schema.

For Germany, the BZSt official dataset download contains the DPI 1.0 document types alongside the DIP 2.0 transport envelope. Inspection of that ZIP establishes the technical model, without granting commercial redistribution rights to every component. The French collection files for 2025 income must be selected separately. Checks were repeated on 6 November 2026.

This repair explanation is original writing. No translated OECD guide or national rule engine is included. DE/France schema execution requires the user’s complete local files and concrete rights for each import. The RO/HR presets cannot establish a verified national correction model. Identity checks, actual residence, exemption status and acceptance by the receiving authority remain outside the report.