FoLiA is an XML-based annotation format, suitable for the representation of linguistically annotated language resources. FoLiA’s intended use is as a format for storing and/or exchanging language resources, including corpora. Our aim is to introduce a single rich format that can accommodate a wide variety of linguistic annotation types through a single generalised paradigm. We do not commit to any label set, language or linguistic theory. This is always left to the developer of the language resource, and provides maximum flexibility. XML is an inherently hierarchic format. FoLiA does justice to this by maximally utilising a hierarchic, inline, setup. We inherit from the D-Coi format, which posits to be loosely based on a minimal subset of TEI. Because of the introduction of a new and much broader paradigm, FoLiA is not backwards-compatible with D-Coi, i.e. validators for D-Coi will not accept FoLiA XML. It is however easy to convert FoLiA to less complex or verbose formats such as the D-Coi format, or plain-text. Converters are provided.