ISO/IEC 26300:2006 defines an XML schema for office applications and its semantics. The schema is suitable for office documents, including text documents, spreadsheets, charts and graphical documents like drawings or presentations, but is not restricted to these kinds of documents.

ISO/IEC 26300:2006 provides for high-level information suitable for editing documents. It defines suitable XML structures for office documents and is friendly to transformations using XSLT or similar XML-based tools.

ISO/IEC 26300:2006 first provides an introduction to the OpenDocument format and explains the structure of documents that conform to the OpenDocument specification. It describes the meta information that can be contained in such documents, and their text and paragraph content. Text Fields and text indices are described.

ISO/IEC 26300:2006 describes the table content of a document in OpenDocument format, its graphical content, its chart content and its form content. It also describes content that is common to all documents. It describes the integration of SMIL animation markup into the OpenDocument schema. It explains style information content and specifies formatting properties that can be used within styles. The data types used by the OpenDocument schema are described. The OpenDocument format makes use of a package concept; these packages are described.