Category: Troubleshooting Last Updated: 2026-02-12
---
Overview
DAC8 reports must conform to a specific XML Schema Definition (XSD) before they can be accepted by tax authorities. XSD validation errors indicate that the XML file structure, data types, or content do not match the expected schema. These errors can prevent submission entirely. This article covers the most frequent XSD validation errors, how to interpret error messages, and practical steps to resolve them.
---
Problem: Missing Required Fields
Cause
The DAC8 XSD defines certain elements as mandatory. If a required element is absent from the XML, the validator will reject the file. Common missing fields include:
MessageRefId(unique message identifier)ReportingPeriodTIN(in jurisdictions where it is strictly required)Nameelements for Reportable UsersAddresselements
How to Read the Error
A typical error message may look like:
cvc-complex-type.2.4.a: Invalid content was found starting with element 'TransactionDetails'. One of '{TIN}' is expected.
This indicates that the validator expected a TIN element before TransactionDetails but did not find one.
Fix
- Compare your XML output against the official DAC8 XSD element by element.
- Ensure all mandatory elements are present, even if they contain placeholder or "no data" values where permitted by the schema.
- Check that elements appear in the correct order. XML schemas are often order-sensitive; an element in the wrong position can trigger a "missing element" error even if it exists elsewhere.
---
Problem: Wrong Data Types
Cause
The XSD specifies data types for each element (string, decimal, date, integer, etc.). Submitting a value that does not match the expected type will trigger a validation error. Common examples include:
- Putting text in a numeric field (e.g., currency amounts with letters)
- Using the wrong date format (e.g.,
12/31/2025instead of2025-12-31) - Providing a decimal value where an integer is expected
How to Read the Error
cvc-datatype-valid.1.2.1: '12/31/2025' is not a valid value for 'date'.
This tells you the value does not match the date type, which expects the YYYY-MM-DD format per XML Schema standards.
Fix
- Ensure all dates use the
YYYY-MM-DDformat (ISO 8601). - Format monetary amounts as decimals with a period as the decimal separator, not a comma.
- Remove any currency symbols or thousand separators from numeric fields.
- Verify boolean fields use
true/falseor1/0as required by the schema.
---
Problem: Character Encoding Issues
Cause
DAC8 XML files should typically be encoded in UTF-8. Encoding mismatches can cause validation failures, particularly when user names or addresses contain non-ASCII characters (accents, umlauts, non-Latin scripts).
How to Read the Error
Encoding errors may manifest as:
Content is not allowed in prolog.
or as garbled characters in the output that cause downstream parsing failures.
Fix
- Ensure the XML declaration specifies UTF-8 encoding:
. - Verify that the file is actually saved in UTF-8 encoding, not just declared as such. Some text editors or export tools may default to a different encoding (e.g., Windows-1252).
- If your data source uses a different encoding, convert the data to UTF-8 before generating the XML.
---
Problem: Invalid Enumeration Values
Cause
Certain fields in the DAC8 schema are restricted to a predefined list of values (enumerations). For example, country codes must follow the ISO 3166-1 alpha-2 standard, and currency codes must follow ISO 4217. Submitting a value outside the allowed list will cause validation failure.
How to Read the Error
cvc-enumeration-valid: Value 'UK' is not facet-valid with respect to enumeration '[AF, AX, AL, ...]'.
This indicates that UK is not a valid country code (the correct code for the United Kingdom is GB).
Fix
- Use only the enumeration values specified in the XSD.
- For country codes, always use ISO 3166-1 alpha-2 codes.
- For currency codes, always use ISO 4217 three-letter codes.
- Cross-reference any code lists against the official schema documentation.
---
Problem: String Length Violations
Cause
The XSD may define minimum and maximum lengths for string fields. For instance, a MessageRefId may have a maximum length of 170 characters. Exceeding or falling below these limits will trigger an error.
Fix
- Check the
minLengthandmaxLengthconstraints defined in the XSD for each field. - Truncate overly long values appropriately, ensuring the truncated value remains meaningful.
- Pad short values only if the schema requires a minimum length and padding is semantically acceptable.
---
General Troubleshooting Steps
- Validate locally first. Use an XML validation tool (such as
xmllint, Oxygen XML Editor, or an online XSD validator) to check your file before submission. - Use the correct schema version. Ensure you are validating against the XSD version that corresponds to the current reporting period. Schema versions may be updated between reporting periods.
- Check namespace declarations. Incorrect or missing XML namespace declarations are a frequent source of errors that can be difficult to diagnose.
- Review the full error log. XSD validators often report multiple errors. Fix the first error first, as later errors may be cascading consequences of the initial problem.
---
Disclaimer
This article provides general technical guidance. The exact XSD schema, required fields, and validation rules may vary by jurisdiction and reporting period. Always use the official schema published by the relevant tax authority for your submissions.
Need help with DAC8 reporting?
Our team handles XML generation, TIN validation, and submission for CASPs across all 27 EU Member States.