Ríki-fyrir-ríki skýrslur (CbC) - Tæknilýsing
Á þessari síðu er tæknilýsing fyrir skil á upplýsingum samkvæmt CbC. Notað er XML snið ríkisskattstjóra og CbC XML schema version 1.0 notað til grundvallar. Leitast er við að hafa kafla XML skjalsins sem líkasta CbC skilgreiningunum en þó eru nokkur atriði einfölduð. Hægt er að nálgast CbC skilgreininguna á vef OECD: CbC lýsing í PDF-formi.
Lýsingin hér á síðunni er fyrst og fremst gerð fyrir tæknifólk en á vef ríkisskattstjóra má finna upplýsingar og reglur um samantekt þeirra upplýsinga sem skal skila: skatturinn.is/fagadilar/cbc
Skilin fara þannig fram:
Skilaskyldir aðilar skila upplýsingum innan skilafrests.
Ríkisskattstjóri villuprófar upplýsingarnar.
Ríkisskattstjóri sendir upplýsingarnar til hlutaðeigandi skattyfirvalda.
Skattyfirvöld móttökulanda senda staðfestingu á móttöku upplýsinganna og eftir atvikum villu- og athugasemdalista.
Ef villur eða athugasemdir hafa borist þarf ríkisskattstjóri að kalla eftir leiðréttingarsendingum.
Ef í ljós koma villur áður en ríkisskattstjóri hefur sent frá sé upplýsingarnar þarf að senda leiðréttar upplýsingar í heild. Þá kemur nýja sendingin í stað þeirrar fyrri.
Hlekkir á skjöl
XML snið (schema) CbCV101
Dæmi um XML skjal (uppkast)
XML snið CbCV10 vísar í almennt villuprófunarsnið þar sem skilgreind eru almenn villupróf (validation). Lýsinguna er hægt að nálgast á vef ríkisskattstjóra: https://www.skatturinn.is/fagadilar/hugbunadarhus/villuprofun/
Skilin sjálf fara fram í gegnum biðlara sem hægt er að sækja á vef ríkisskattstjóra. Nánari upplýsingar eru neðst á síðunni.
Mælt er með því að þeir aðilar sem þurfa að fylgjast með uppfærslum og breytingum á tæknilýsingum ríkisskattstjóra fylgist með breytingasögu en hægt er að nýta þennan hlekk til þess.
https://www.skatturinn.is/fagadilar/hugbunadarhus/breytingasaga/rss.xml
Mynt/Currency
All amounts provided in the Country-by-Country Report should be reported in one and the same currency, being the currency of the Reporting MNE. If statutory financial statements are used as the basis for reporting, all amounts should be translated to the stated functional currency of the Reporting MNE at the average exchange rate for the year stated in the Additional Info element.
XML skil - Yfirlit
XML skilgreining skal vera með encoding="ISO-8859-1
Uppbygging kafla í XML skjali:
| Yfirkafli |
Kafli | Undirkafli |
| Vidskiptastofnun | CbcReports | Summary |
| ConstEntities | ||
| AdditionalInfo |
Vidskiptastofnun /sendandi
Yfirkafli fyrir auðkenningu sendanda sem inniheldur grunnupplýsingar og athugasemdir. Upplýsingum úr þessum kafla er varpað í kafla ReportingEntity í CbC skilunum frá Íslandi til annarra landa.
Framtalsar
Fjögurra stafa svæði sem tilgreinir vinnsluár sendingarinnar. Þetta ártal er árið á eftir því tekjuári sem á við upplýsingarnar sem skilað er. Dæmi: Þegar skilað er upplýsingum vegna tekjuársins 2017 skal framtalsár vera 2018.
Audkennisnumer
Fjögurra stafa auðkennisnúmer sendanda, má vera bókstafir og tölustafir Ríkisskattstjóri úthlutar þessu auðkenni í samráði við sendanda.
AudkennislykillRSK
Allt að 12 stafa auðkennislykill sem er RSK úthlutar og er notaður sem frekari auðkenning á sendanda. Þetta er slembigildi (random value) og er meiningarlaust
KennitalaStofnunar
Kennitala sendanda.
MessageTypeIndic
Tegund sendingar.
Leiðrétting á upplýsingum (CBC402) þarf að fara fram í samráði við ríkisskattstjóra og það er ekki þörf á sendingu leiðréttingarskýrslu nema að fram komi villur eftir sendingu til móttökulanda.
This data element allows the sender to define the type of message sent. This is an optional element as the DocTypeIndic element also identifies whether data is new or corrected (see Guidance on the Correction Process below). Messages must contain all new or all corrected data. The possible values are:
CBC401= The message contains new information.
CBC402= The message contains corrections for previously sent information.
Leiðréttingar skal gera í samráði við ríkisskattstjóra og staðið er að þeim með mismunandi hætti eftir því hvort búið sé að senda upplýsingarnar til móttökulandanna.
NameMNEGroup
This element allows specifying the name of the MNE Group by which the group is commonly known, in case this name differs from the name of the Reporting Entity.
ReportingRole
Hlutverk sendanda í samstæðu.
The Reporting Role element specifies the role of the Reporting Entity with respect to the filing of the CbC Report. Possible values are:
CBC701 – Ultimate Parent Entity
CBC702 – Surrogate Parent Entity
Reporting Period
StartDate: This element contains the Start Date of the Fiscal Year of the MNE Group for which the CbC Report is filed.
EndDate: This element contains the End Date of the Fiscal Year of the MNE Group for which the CbC Report is filed.
Tolvupostfang
Tölvupóstfang tengiliðs sendanda.
Athugasemdir
Hér má setja frekari upplýsingar og athugasemdir.
CbcReports
Yfirkafli fyrir þær upplýsingar sem er skilað. Auk lykilupplýsinga inniheldur kaflinn tvo undirkafla, Summary og ConstEntities. Tegund upplýsinga, nýjar eða leiðrétting.
DocTypeIndic
Tegund upplýsinga, nýjar eða leiðrétting.
This element specifies the type of data being submitted. Allowable entries are:
OECD1 = New Data
OECD2 = Corrected Data
OECD3 = Deletion of Data
Leiðréttingar skal gera í samráði við ríkisskattstjóra og staðið er að þeim með mismunandi hætti eftir því hvort búið sé að senda upplýsingarnar til móttökulandanna.
DocRefId
Einkvæmt auðkenning færslu,19 til 160 stafa langt.
Mælt er með því að einkvæma auðkennið sé globally unique identifier (GUID).
Dæmi: 12291cc2-37cb-42a9-ad74-06bb5746b60b
Þegar færslur eru leiðréttar eða felldar má ekki nota sama DocRefId og var í upphaflegu sendingunni.
Ríkisskattstjóri hefur skilgreint sérstakar reglur um gildi í þessu svæði:
<xs:simpleType name="typDocRefId">
<xs:restriction base="xs:string">
<xs:minLength value="19"/>
<xs:maxLength value="160"/>
<xs:pattern value="[A-Z,a-z,0-9,\-,.,:]*"/>
</xs:restriction>
</xs:simpleType>
CorrDocRefId
Þegar fyrri sending er leiðrétt skal tilgreina hér DocRefId færslunnar sem verið er að leiðrétta.
ResCountryCode
Landkóði.
This data element should contain the country code of the Tax Jurisdiction for which the summary of key indicators and the list of Constituent Entities and their business activities is prepared.
Kafli Summary
Kaflinn inniheldur lykiltölur. Öllum fjárhæðum skal fylgja myntkóði. Myntkóðinn er skilgreindur sem eigind (attribute) í sniðinu. Dæmi um útfyllingu:
<TaxPaid currCode="EUR">248050</TaxPaid>
All amounts must be accompanied by the appropriate 3 character currency code based on the ISO 4217 Alpha 3 Standard.
The Summary element, setting out the key indicators for the MNE Group's business activities in a particular Tax Jurisdiction.
Revenues
Þessi undirkafli kemur fyrst en er lýst neðar í skjalinu.
Additional detail on the information to be provided in the Revenues element and its sub elements is available further below.
ProfitOrLoss
In the Profit or Loss element, the sum of the profit or loss before income tax for all Constituent Entities resident for tax purposes in the relevant Tax Jurisdiction should be entered. The profit or loss before income tax should include all extraordinary income and expense items.
TaxPaid
In the Tax Paid element, the total amount of income tax actually paid during the relevant fiscal year by all Constituent Entities resident for tax purposes in the relevant Tax Jurisdiction should be provided. Taxes paid should include cash taxes paid by a Constituent Entity to the residence Tax Jurisdiction and to all other Tax Jurisdictions. Taxes paid should include withholding taxes paid by other entities (associated enterprises and independent enterprises) with respect to payments to the Constituent Entity. Thus, if company A resident in Tax Jurisdiction A earns interest in Tax Jurisdiction B, the tax withheld in Tax Jurisdiction B should be reported by company A.
TaxAccrued
In the Tax Accrued element, the sum of the accrued current tax expense recorded on taxable profits or losses of the year of reporting of all Constituent Entities resident for tax purposes in the relevant Tax Jurisdiction should be provided. The current tax expense should reflect only operations in the current year and should not include deferred taxes or provisions for uncertain tax liabilities.
Capital
In the Capital element, the sum of the stated capital of all Constituent Entities resident for tax purposes in the relevant Tax Jurisdiction should be provided. With regard to permanent establishments, the stated capital should be reported by the legal entity of which it is a permanent establishment, unless there is a defined capital requirement in the permanent establishment Tax Jurisdiction for regulatory purposes. In such case, the capital attributed to a permanent establishment may be further specified in the Additional Info element.
Earnings
In the Earnings element, the sum of the total accumulated earnings of all Constituent Entities resident for tax purposes in the relevant Tax Jurisdiction as of the end of the year should be provided. With regard to permanent establishments, accumulated earnings should be reported by the legal entity of which it is a permanent establishment.
NbEmployees
In the Nb Employees element, the total number of employees on a fulltime equivalent (FTE) basis of all Constituent Entities resident for tax purposes in the relevant Tax Jurisdiction should be provided. The number of employees may be reported as of the year-end, on the basis of average employment levels for the year, or on any other basis consistently applied across Tax Jurisdictions and from year to year. For this purpose, independent contractors participating in the ordinary operating activities of the Constituent Entity may be reported as employees. Reasonable rounding or approximation of the number of employees is permissible, providing that such rounding or approximation does not materially distort the relative distribution of employees across the various Tax Jurisdictions. Consistent approaches should be applied from year to year and across entities.
Assets
In the Assets elements, the sum of the net book values of tangible assets of all Constituent Entities resident for tax purposes in the relevant Tax Jurisdiction should be provided. With regard to permanent establishments, assets should be reported by reference to the Tax Jurisdiction in which the permanent establishment is situated. Tangible assets for this purpose do not include cash or cash equivalents, intangibles, or financial assets.
Undirkafli Revenues
Þessi undirkafli kemur fremst í kafla Summary.
Unrelated
In the Unrelated element the sum of revenues of all the Constituent Entities of the MNE Group in the relevant Tax Jurisdiction generated from transactions with independent parties should be indicated. Revenues should include revenues from sales of inventory and properties, services, royalties, interest, premiums and any other amounts. Revenues should exclude payments received from other Constituent Entities that are treated as dividends in the payor's Tax Jurisdiction.
Related
In the Related element the sum of revenues of all the Constituent Entities of the MNE Group in the relevant Tax Jurisdiction generated from transactions with associated enterprises is indicated. Revenues should include revenues from sales of inventory and properties, services, royalties, interest, premiums and any other amounts. Revenues should exclude payments received from other Constituent Entities that are treated as dividends in the payor's Tax Jurisdiction.
Total
In the Total element the sum of the Unrelated and Related elements should be entered.
Kafli ConstEntities
Þessi kafli er endurtekinn eins oft og þörf er á. Upplýsingar um nafn og heimili er í sérstökum undirkafla ConstEntity
The ConstEntities element is to be repeated for each Constituent Entity (including the Reporting Entity, if applicable) that is resident for tax purposes or subject to tax as a permanent establishment in the relevant Tax Jurisdiction
ConstEntity element the identifying information for a Constituent Entity should be entered.
ResCountryCode
Landkóði heimalands aðilans.
This data element should contain the country code(s) of the Tax Jurisdiction of the Constituent Entity (or, in case of a permanent establishment that is a Constituent Entity, the jurisdiction in which such permanent establishment is subject to tax).
Attribute issuedBy describes the jurisdiction that issued the TIN.
TIN
Skattkennitala ásamt útgáfulandi skattkennitölunnar.
This data element provides the tax identification number (TIN) used by the tax administration of the Tax Jurisdiction of the Constituent Entity. In case the relevant Constituent Entity has a TIN that is used by the tax administration in its Tax Jurisdiction, such TIN is to be mandatorily provided, as to ensure the quality of the data, as well as the correct use thereof. In case a Constituent Entity does not have a TIN, the value “NOTIN” should be entered.
IN
This attribute defines the type of IN being sent (e.g. EIN).
Name
Nafn.
This element should contain the full legal name of the Constituent Entity, including the domestic designation for the legal form, as indicated in its articles of incorporation or any similar document. In case the Constituent Entity is a permanent establishment, the name of the Constituent Entity should be followed by “(P.E.)”.
CountryCode
This data element provides the country code associated with the Constituent Entity.
Heimilisfang/Address
Íslenska útgáfan býður ekki upp á AddressFree.
There are two alternative options for Address type in the CbC XML schema – AddressFix and AddressFree. In principle, AddressFix should be in all cases, unless the Reporting Entity is not in a position to define the various parts of a Constituent Entity's address, in which case the AddressFree type may be used. While the CbC reporting template does not require that the address of each Constituent Entity be reported, it is strongly recommended that this information is provided, as to ensure that the data in the CbC XML Schema is of a high quality, as to ensure that the data is accurately matched and appropriately used by the receiving jurisdiction(s). This data element is the permanent residence address of a Constituent Entity.
Street
BuildingIdentifier
SuiteIdentifier
FloorIdentifier
DistrictName
POB
PostCode
City
CountrySubentity
LegalAddressType
This is a datatype for an attribute to an address. It serves to indicate the legal character of that address (residential, business, etc.) The possible values are:
OECD301=residentialOrBusiness
OECD302=residential
OECD303=business
OECD304=registeredOffice
OECD305=unspecified
IncorpCountryCode
In the IncorpCountryCode element, the Tax Jurisdiction under whose laws a Constituent Entity of the MNE Group is organised or incorporated should be indicated, if such Tax Jurisdiction is different from the Tax Jurisdiction of residence of the Constituent Entity.
BizActivities
In the BizActivities element, the nature of the main business activity(ies) carried out by a Constituent Entity in the relevant Tax Jurisdiction should be specified, by selecting at least one of the following codes:
CBC501 – Research and Development
CBC502 – Holding or Managing intellectual property
CBC503 – Purchasing or Procurement x CBC504 – Manufacturing or Production x CBC505 – Sales, Marketing or Distribution x CBC506 – Administrative, Management or Support Services
CBC507 – Provision of Services to unrelated parties
CBC508 – Internal Group Finance
CBC509 – Regulated Financial Services
CBC510 – Insurance
CBC511 – Holding shares or other equity instruments
CBC512 – Dormant
CBC513 – Other
CBC 513 – Other should only be selected, in case the business activities of the Constituent Entity cannot be accurately reflected through the selection of one or more of the other codes. In case the CBC513 – Other code is selected, further information as to the business activities of the Constituent Entity is to be provided in the Other Entity Info element. Care should be given that, in instances where the BizActivities element is corrected, an according correction is also carried out in the Other Entity Info element, in case related information has been provided in that element.
OtherEntityInfo
In the Other Entity Info element any further relevant information relating to a specific Constituent Entity may be entered in a free text format. In case additional information does not solely relate to a specific Constituent Entity, but also has relevance for the MNE Group as a whole, such information should instead be provided in the Additional Info element.
Additional Info
Yfirkafli fyrir viðbótarupplýsingar.
The Additional Info element allows any further brief information or explanation to be entered that is deemed necessary or that would facilitate the understanding of the compulsory information provided in the other elements of the CbC XML Schema in a free text format, provided such information does not solely relate to a specific Constituent Entity, in which case the information should be entered in the Other Entity Info element of the concerned Constituent Entity. However, information entered in the Additional Info element may be “tagged” as set out below, with a view to facilitating the association of the information provided to particular jurisdictions and/or specific elements of the Summary element of the CbC Report.
DocTypeIndic
Tegund upplýsinga, nýjar eða leiðrétting.
This element specifies the type of data being submitted. Allowable entries are:
OECD1 = New Data
OECD2 = Corrected Data
OECD3 = Deletion of Data
Leiðréttingar skal gera í samráði við ríkisskattstjóra og staðið er að þeim með mismunandi hætti eftir því hvort búið sé að senda upplýsingarnar til móttökulandanna.
DocRefId
Einkvæmt auðkenning færslu,19 til 160 stafa langt.
Mælt er með því að einkvæma auðkennið sé globally unique identifier (GUID).
Dæmi: 12291cc2-37cb-42a9-ad74-06bb5746b60b
Þegar færslur eru leiðréttar eða felldar má ekki nota sama DocRefId og var í upphaflegu sendingunni.
Ríkisskattstjóri hefur skilgreint sérstakar reglur um gildi í þessu svæði:
<xs:simpleType name="typDocRefId">
<xs:restriction base="xs:string">
<xs:minLength value="19"/>
<xs:maxLength value="160"/>
<xs:pattern value="[A-Z,a-z,0-9,\-,.,:]*"/>
</xs:restriction>
</xs:simpleType>
CorrDocRefId
Þegar fyrri sending er leiðrétt skal tilgreina hér DocRefId færslunnar sem verið er að leiðrétta.
OtherInfo
The Other Info element allows additional information to be entered in a free text format. Per entry, a maximum of 4'000 characters are allowed. In case more space is needed, the Additional Info element may be repeated, as required.
ResCountryCode
For each Additional Info element, it is possible to indicate that the information provided specifically relates to one or more jurisdictions. In that case the relevant country codes should be entered in the ResCountryCode element.
SummaryRef
In addition, it is possible to indicate, for each Additional Info element, that the information provided specifically relates to one or more particular elements of the Summary element by selecting one or more of the corresponding values below. By doing so, the information contained in the relevant Additional Info element will be “tagged”, therewith facilitating the review of the CbC Report by the receiving jurisdiction(s).
The possible values, reflecting the structure of the Summary element, are:
CBC601 – Revenues – Unrelated
CBC602 – Revenues – Related
CBC603 – Revenues – Total
CBC604 – Profit or Loss
CBC605 – Tax Paid
CBC606 – Tax Accrued
CBC607 – Capital
CBC608 – Earnings
CBC609 – Number of Employees
CBC610 – Assets
CBC611 - Name of MNE Group
Biðlari, prófanir og fleira
Auðkennislykill
Ef sendandi hefur ekki auðkennislykil skal sækja um hanni í tölvupósti: fridjon.bjarnason@skatturinn.is Tilgreina þarf kennitölu sendanda ásamt tillögu að fjögurra stafa auðkennislykli.
Biðlari
Til þess að senda gögnin þarf að sækja sérstakan biðlara (client) á vef ríkisskattstjóra. Biðlarinn gefur kost á að sannreyna XML skjöl á móti XML sniði (schema) og senda þau til ríkisskattstjóra. Þegar gögnin eru send þurfa að vera til staðar rafræn skilríki hjá sendanda. Áður en biðlarinn er sóttur þarf ríkisskattstjóri að úthluta sendanda auðkennislykli.
Sækja biðlara á vef ríkisskattstjóra.
Biðlarinn er með þjöppuðu sniði og mælt er með að hann sé vistaður í sérstakri möppu og afþjappaður þar. Til að keyra hann þarf að tvísmella á LanaUpplysingaClient.exe.
Athugið að einungis er hægt að nota skilríki á korti (starfsskilríki).
Sending upplýsinga
Þegar biðlarinn hefur verið ræstur má sjá felliglugga sem gefur kost á að velja XML snið (schema) sendingarinnar. Velja skal CbC. Þá skal velja XML skjal til að sannreyna. Ekki er hægt að senda XML skjalið nema það hafi staðist prófun (validation). Þá þarf að velja skilríki og undirrita sendinguna með 6 stafa PIN kóða skilríkisins.
Prófanir
Þeir sem á þurfa að halda geta sótt test biðlara hér. Þegar biðlarinn er sóttur skal skrá eftirfarandi:
Kennitala stofnunar: 5402696029
Auðkennisnúmer: RSK2
Auðkennislykill RSK: Test1234
Þessa auðkenningu má einnig nota við test á sendingum. Æskilegt er að stærð testsendinga sé stillt í hóf. Þeir sem þess óska geta fengið sína eigin auðkenningu í testumhverfi. Gera má ráð fyrir að ofangreindri auðkenningu verði breytt fyrirvaralaust og þurfa þá þeir sem þurfa á testumhvefinu að halda að hafa samband við ríkisskattstjóra.
Til að senda inn gögn í raunumhverfi þarf að sækja nýjan biðlara og fá auðkenningu fyrir raunumhverfið.
