FATCA

Foreign Account Tax Compliance Act - Tæknilýsing

Á þessari síðu er tæknilýsing fyrir skil á upplýsingum samkvæmt FATCA. Lýsingin gildir fyrir skil frá tekjuári 2017 (framtalsári 2018). Notað er eigið XML snið ríkisskattstjóra sem er byggt á reynslu ríkisskattstjóra af skilum upplýsinga en það er aðlagað að FATCA XML schema version 2.0.  Það er það schema sem notað til grundvallar skilum ríkisskattstjóra til Bandaríkjanna samkvæmt FATCA upplýsingaskiptunum. Víða eru sóttar lýsingar úr FATCA skilgreiningunni en hægt er nálgast  hana á vef IRS:  FATCA  lýsing í pdf formi.

Ábendingar og athugasemdir um það sem betur má fara í lýsingunni eru vel þegnar og skal senda þær á tölvupóstfangið arnar.vilhjalmsson@skatturinn.is

Hlekkir á skjöl
XML snið (schema) FatcaV20
Dæmi um XML skjal.
Dæmi um 0 skýrslu.
 
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: https://www.skatturinn.is/fagadilar/hugbunadarhus/breytingasaga/

Skilin fara þannig fram að skilaskyldir aðilar skila upplýsingum í einni sendingu (eitt XML skjal). Ef sendingu er hafnað eða í ljós koma villur er hún felld og skal útbúa nýja sendingu með réttum upplýsingum og senda. Á þessu stigi eru allar sendingar taldar innihalda nýjar upplýsingar og hafa gildið FATCA1 í DocTypeIndic. Auðkenningar (DocRefId) í nýrri sendingu mega vera þær sömu og í upphaflegu sendingunni en þurfa þess ekki. Þessi regla gildir ekki eftir að upplýsingar hafa verið sendar til hlutaðeigandi landa (sjá neðar).

Villuprófanir eru gerðir á tveim stigum, við sendingu samkvæmt XML sniði (schema) og við innlestur hjá Skattinum. Lýsing á villuprófun einstakra atriða í innlestri má finna í lýsingu þeirra. Auk þessara villuprófana fara fram villuprófanir hjá IRS í Bandaríkjunum.

Ef villur eða athugasemdir, sem gefa tilefni til endursendingar á hluta eða öllum upplýsingum, koma frá IRS mun Skatturinn óska eftir leiðréttingum og ákveða í samráði við sendanda hvernig standa skuli að leiðréttingum.

 

 

 

Núll skýrsla - Nil Report

Ef skilaskyldur aðili hefur engu að skila skal hann skila núll skýrslu sem er um leið staðfesting á að áreiðanleikakönnun hafi farið fram.
Nil report is used to indicate that Financial Institution has carried out the appropriate checks of its client data but there is no data to report.

Dæmi um 0 skýrslu.

XML skil - Almennt

XML skilgreining skal vera með encoding="ISO-8859-1

Yfirkafli skjalsins er Vidskiptastofnun og undirkafli er AccountHolder.
Undirkafli AccountHolder er Account og hann má endurtaka (maxOccurs="unbounded"). Þessi kafli er hafður valkvæmur vegna þess að það má sleppa honum þegar skilað er 0 skýrslu.
Undirkafli Account er Payment, hann er valkvæmur og hann má endurtaka (maxOccurs="unbounded" minOccurs="0")
Til viðbótar kemur kaflinn SubstantialOwner eftir því sem við  á en hann er undirkafli Account.

Vidskiptastofnun

Þessi yfirkafli auðkennir sendanda og skal innihalda grunnupplýsingar og athugasemdir. Þegar skilað er 0 skýrslu er þetta eini kaflinn sem er skilað.

Framtalsar

Fjögurra stafa svæði sem tilgreinir vinnsluár sendingarinnar. Þetta ártal er árið á eftir því ári sem á við upplýsingarnar sem skilað er. Dæmi: Þegar skilað er upplýsingum vegna ársins 2017 skal framtalsár vera 2018.

Audkennisnumer

Fjögurra stafa auðkennisnúmer sendanda, má vera bókstafir og tölustafir  Ríkisskattstjóri úthlutar þessu auðkenni í samráði við sendanda. Bankanúmer er oft notað sem auðkennisnúmer.

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.

DocTypeIndic

 

This data element specifies the type of data being submitted, such as new data or test data.  As a best practice, a message should contain only one DocTypeIndic in a single transmission. Do not combine new, corrected, void and amended records or any combination within the same message. As a best practice, send a separate XML file for each type of data.

FATCA1  New Data
Indicates new records sent to the IRS that has not been previously processed or voided.
FATCA2  Corrected Data
Indicates corrected records re-transmitted after the sender received a record level error notification. 
Use FATCA2 in response to a record-level error notification to correct data. It should not be used in response to file-level errors (Notifications N1 through N4).
FATCA3  Void Data
Indicates previously filed records that should be voided. To void a record:  CorrDocRefId and CorrMessageRefId must match the original.  All data fields must match or have the same values as the original.
Use FATCA3 to void the original transmission.
As a best practice to manage error handling, the following record-level error notifications require the sender to (1) void the original record as FATCA3 and then (2) submit new data as FATCA1:  No TIN of Account Holder or Substantial US Owner. Incorrect TIN of Account Holder or Substantial US Owner. Incorrect Name of Account Holder or Substantial US Owner. Incorrect Name and Address for Account Holder or Substantial US Owner.
Note: FATCA3 must match the original record.
FATCA4  Amended Data
Indicates previously filed records contained errors that should be replaced or amended. Use FATCA4 if you determine a record that you previously filed needs to be updated. Do not use in response to an error notification.

Testing Environment – Use FATCA 11,12,13 or 14
FATCA11  New Test  Similar to FATCA1 and indicates test data.
FATCA12  Corrected  Test  
Similar to FATCA2 and indicates test data.
FATCA13  Void Test  Similar to FATCA3 and indicates test data.  
FATCA14  Amended Test  
Similar to FATCA4 and indicates test data. 

Giin

Auðkenni fjármálastofnunar hjá IRS.

 

GIIN is an abbreviation of Global Intermediary Identification Number. The FATCA Registration System approves foreign financial institutions (FFI), financial institution (FI) branches, direct reporting non-financial foreign entities (NFFE), sponsoring entities, sponsored entities, and sponsored subsidiary branches. Institutions and entities assigned a GIIN can use it to identify themselves to withholding agents and tax administrators for FATCA reporting purposes.

The GIIN, formatted as XXXXXX.XXXXX.XX.XXX, is a 19-character identification number made up of several identifiers. These characters will never contain the letter “O”.

 

FilerCategory

Tegund sendanda.
Þetta auðkenni þarf að vera í samræmi við skráningu fjármálastofnunar hjá IRS.

This data element identifies the filer category codes and may be required based on specific filing status, such as direct reporting NFFE and Sponsoring Entities filing on behalf of direct reporting NFFEs. The element or code may not be presented more than once. Note: This element should not be included for tax years 2014 and 2015, but is required for 2016 and later years.
 

Member of Reporting FI Group	Business Rule for 2016 and Later Tax Years
Reporting FI	Should be included or omitted based on the filing scenario:  The element should be included, if the reporting FI is not a Sponsored FFI, Sponsored Direct Reporting NFFE, or Trustee-Documented Trust.   The element should be omitted, if the reporting FI is a Sponsored FFI, Sponsored Direct Reporting NFFE, or Trustee-Documented Trust.  The only allowable values are described in Table 16. Filer category list.
Intermediary	Should not be included and if present, will cause a record level error notification:  The element is not allowed under the element Intermediary.
Sponsor	Should be included based on filing scenario:  The element must be included if the report contains a Sponsoring Entity.  The filer category element should be under the Sponsor element.  This element will be validated by the application and if not present, will generate a record level error notification.   The only allowed values are FATCA 607, FATCA 608 or FATCA 609.   See additional business rules in Section 6.1. Sponsor.

 

Note: The FilerCategory element is reported under either the ReportingFI or the Sponsor element. It should never to be included in an Intermediary element. The values and rules for inclusion of

 

If the financial institution reporting the account is a:	FilerCategory for element	FilerCategory Value
PFFI (other than a Reporting Model 2 FFI and including a U.S. branch of a PFFI not treated as a U.S. person)	Reporting FI	FATCA601
RDC FFI (including a Reporting Model 1 FFI) Note: If an HCTA in a Model 1 IGA jurisdiction is sending information on accounts maintained by a Reporting Model 1 FFI, use filer category FATCA602 (RDC FFI).	Reporting FI	FATCA602
Limited Branch or Limited FFI	Reporting FI	FATCA603
Reporting Model 2 FFI	Reporting FI	FATCA604
Qualified Intermediary (QI), Withholding Foreign Partnership (WP), or Withholding Foreign Trust (WT)	Reporting FI	FATCA605
Direct Reporting NFFE	Reporting FI	FATCA606
Sponsoring Entity of a Sponsored FFI	Sponsor	FATCA607
Sponsoring Entity of a Sponsored Direct Reporting NFFE	Sponsor	FATCA608
Trustee of a Trustee-Documented Trust	Sponsor	FATCA609
Withholding Agent (including a U.S. branch of a PFFI,  Reporting Model 1 FFI, Reporting Model 2 FFI, or RDC FFI treated as a U.S. person, and a U.S. branch of a Reporting Model 1 FFI (including any other RDC FFI) or Limited FFI that is not treated as a U.S. person)	Reporting FI	FATCA610
Territory Financial Institution treated as a U.S. person	Reporting FI	FATCA511

FATCA610 should be used by a ReportingFI that is a withholding agent, or is filing in the same manner as a withholding agent, including:
 A U.S. branch of a PFFI that is treated as a U.S. person;
 A U.S. branch of a Reporting Model 2 FFI that is treated as a U.S. person;
 A U.S. branch of a Reporting Model 1 FFI (whether or not the U.S. branch is treated as a U.S. person);
 A U.S. branch of an RDC FFI (whether or not the U.S. branch is treated as a U.S. person); and
 A U.S. branch of a Limited FFI that is not treated as a U.S. person.
 

Tolvupostfang

Tölvupóstfang tengiliðs sendanda.

Athugasemdir

Hér má setja upplýsingar og athugasemdir.

AccountHolder

Reikningseigandi.
Þessi yfirkafli skal innihalda upplýsingar um reikningseiganda. Hann skal innihalda einn eða fleiri undirkafla Account og undirkafla SubstantialOwner ef við á.
Í þessum kafla hefur verið farin sú leið að tilgreina nöfn og heimilsföng með öðrum hætti en skilgreining FATCA segir til um. Hér skal tilgreina þessi atriði með svipuðum hætti og tíðkast á Íslandi.

 

These elements provides the name, address, and TIN of any specified U.S. owners of an owner documented FFI, substantial US owners (or, if applicable, controlling persons that are specified U.S. persons) of a passive NFFE, and substantial U.S. owners of a Direct Reporting NFFE. One or more substantial owners can be added.

 

This data element provides detailed information and identifies the account holder as a natural person. The structure of the AccountHolder as an Individual is described in Section 4.4. PersonParty_Type. 

Individual Account Holder - Address: Enter the account holder's or payee's residence address.  If the sender does not have a residence address on file for the individual, then enter the mailing address used by the financial institution to contact the individual account holder or payee.

Joint Account Holders –Name: If there are two account holders, include a separate account report for each account holder.

Organization Account Holder - Address: The Name and Address data elements are required components and each can be presented more than once. One or more identifiers, such as the TIN, should be added as well as a residence country code.

If the entity account holder or payee has been assigned a U.S. TIN, enter that number.  If the entity account holder or payee does not have a U.S. TIN (e.g., a passive NFFE, owner-documented FFI, or nonparticipating FFI), leave the TIN element blank. Do not enter the tax identification number or country code for any jurisdiction outside the U.S.

Note: A Direct Reporting NFFE must create a separate account report for each substantial U.S. owner in order to associate each substantial U.S. owner with an Account Balance (for the value of such owner's equity interest in the NFFE) and Payment (for the payments to such owner).

 

 

Kennitala

Kennitala reikningseiganda ef hún er þekkt. Ef reikningseigandi hefur ekki íslenska kennitölu skal sleppa þessu staki.

TegundAdila

Hér skal tilgreina hvort reikningseigandi sé einstaklingur eða lögaðili. Leyfileg gildi eru:
Lögaðili
Einstaklingur

ResCountryCode

Landkóði búsetu reikningseiganda.

This data element describes the tax residence country code for the organization. The country code is a 2 character alphabetic country code specified in the ISO 3166-1 Alpha 2 standard.

Tin

Tax Identification Number. Skattkennitala.

This element identifies the receiving tax administration or U.S. Tax Identification Number (TIN) for the organization.  The attribute describes the jurisdiction that issued the TIN and reporting a blank issuedBy attribute field indicates the issuing jurisdiction is the United States (US). The data element can be repeated if a second TIN is present.  
 
Based on the IGA and FI filing scenarios certain business rules may apply.  See Sections 5, 6.1, 6.2, 6.4.4.2.1, and 6.4.5 for the applicable business rules for the TIN for reporting FI, sponsor, intermediary, entity account holder, and entity substantial owner.   

A value for a TIN data element must be either in a GIIN format or in one of the following formats for a U.S. TIN: 
 Nine consecutive digits without hyphens or other separators (e.g., 123456789)
 Nine digits with two hyphens (e.g., 123-45-6789)
 Nine digits with a hyphen entered after the second digit (e.g., 12-3456789)

Á vef IRS má finna nákvæmar upplýsingar um þær reglur sem gilda um TIN númer.

Breyting frá IRS frá og með tekjuári 2020 vegna vöntunar á TIN númerum

In the IRS' efforts to better understand the issues that FFIs face in obtaining a U.S. TIN, the IRS has developed a series of codes that may be used by a reporting Model 1 FFI to populate the TIN field. The use of these codes is not mandatory and does not mean that an FFI will not be at risk for being found significantly non-compliant due to a failure to report each required U.S. TIN. The IRS will take into account the facts and circumstances leading to the absence of the U.S. TIN, such as the reasons why the TIN could not be obtained, whether the FFI has adequate procedures in place to obtain TINs, and the efforts made by the FFI to obtain TINs. For example, whether the FFI is contacting account holders annually to request any missing TINs. The expectation is that the use of these codes will allow our tax administrations to better understand the facts and circumstances behind the missing U.S. TINs, both in general and with respect to a specific reporting Model 1 FFI. The TIN field code and related scenarios are as follows:

• 222222222 – Preexisting individual account with only U.S. indicia being a U.S. place of birth.

• 333333333 – New individual account that (1) has indicia of a U.S. place of birth, and (2) either: o (a) has a change in circumstances causing the self-certification originally obtained at account opening to be incorrect or unreliable, and a new self-certification has not been obtained, or

o (b) was below the threshold for documenting and reporting the account at the time of account opening and subsequently exceeded the threshold, and a self-certification has not been obtained.

• 444444444 – Preexisting individual and entity account that (1) has U.S, indicia other than a U.S. place of birth, and (2) either: o (a) has a change in circumstances, causing the self-certification or other documentation originally obtained to be incorrect or unreliable, and a new self-certification or other documentation has not been obtained, or

o (b) was below the threshold for documenting and reporting the account at the time of account opening and subsequently exceeded the threshold, and a self-certification or other documentation has not been obtained.

• 555555555 – New individual and entity account that has a U.S, indicia other than a U.S. place of birth, and (2) either: o (a) has a change in circumstances causing the self-certification or other documentation originally obtained to be incorrect or unreliable, and a new self-certification or other documentation has not been obtained, or

o (b) was below the threshold for documenting and reporting the account at the time of account opening and subsequently exceeded the threshold, and a self-certification or other documentation has not been obtained.

• • 666666666 – Preexisting entity account with account balance exceeding $1,000,000 held by a passive NFFE with respect to which no self-certifications have not been obtained, and no U.S. indicia have been identified in relation to its controlling persons.

777777777 – For pre-existing accounts where there is no TIN available and the account has been dormant or inactive, but remains above the reporting threshold, also known as a “dormant account”. For reference, the U.S. defines “dormant account” in U.S. Treasury Regulations §1.1471-4(d)(6)(ii).

 

 

 

TinLand

Útgáfuland TIN númers. Ef upplýsingar um útgáfuland vantar má sleppa þessu staki.

Ef upplýsingar um TIN númer er ekki til staðar er lögð áhersla á að fæðingardagur reikningseiganda (einstaklings)  fylgi.

Nafn

Nafn reikningseiganda allt að 200 stafir.

Gata

Allt að 200 stafa götuheiti, húsnúmer, húsheiti og annað sem gefur eins greinargott heimilisfang og mögulegt er. Ekki skal setja heiti borgar né heldur póstnúmer í þetta svæði.

Borg

Allt að 200 stafa heiti borgar eða bæjar ásamt póstnúmeri. Hér má setja tveggja stafa skammstöfun fylkis í Bandaríkjunum.

Fylki

Þetta svæði má nota til að tilgreina nánari lýsingu á heimilisfangi, til dæmis hérað.

Land

Landkóði heimilisfangs.

BirthDate

Fæðingardagur einstaklings í forminu ÁÁÁÁ-MM-DD. Þessu staki skal sleppa þegar um er að ræða lögaðila.

Ef upplýsingar um TIN númer er ekki til staðar er lögð áhersla á að fæðingardagur reikningseiganda (einstaklings)  fylgi.

BirthCountry

Landkóði fæðingarlands einstaklings. Þessu staki skal sleppa þegar um er að ræða lögaðila.

AcctHolderType

Tegund reikningseiganda.

 

This data element is required if the account holder is an organization and identifies an entity account holder or payee. The AcctHolderType data element must be presented as one of the values listed below:

 

 

FATCA101	Owner Documented FFI with specified US owners (ODFFI)
FATCA102	Passive NFFE with substantial US owners (or controlling persons under an applicable IGA)
FATCA103	Non-Participating FFI (NPFFI)
FATCA104	Specified US person
FATCA105	Direct Reporting NFFE
FATCA106	For US Government use only (Attention FIs and HCTAs: Restricted Do Not Use)

Important: FATCA106 should not be used for FATCA reporting to the IRS. Use of FATCA106 will generate an error message. Beginning tax year 2016 and later, FATCA105 can be used only if the filer category is Direct Reporting NFFE (FATCA606).  
 

Account

Upplýsingar um reikning.

DocRefId

Einkvæmt auðkenning reiknings,36 til 170 stafa langt.

Í fatca skilum þarf DocRefId að innihalda GIIN og einkvæmt númer á forminu GIIN.GUID

Mælt er með því að einkvæma auðkennið sé globally unique identifier (GUID).
Dæmi: ABCDEF.99999.SL.352.20562a1b-85d4-429a-8ac8-bd6bca40663e

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="36"/>
<xs:maxLength value="160"/>
<xs:pattern value="[A-Z,a-z,0-9,\-,.,:]*"/>
</xs:restriction>
</xs:simpleType>

The DocRefID must not include any non-alphanumeric characters, excluding periods and dashes. Prohibited non-alphanumeric characters include but are not limited to_, @, +, &, ! and *.

DocRefId Format

The DocRefId data element must conform to recommended best practices for file format and contain a minimum of 21 characters that include:

Reporting FI GIIN: The GIIN for the reporting FI associated with the reporting group. Some filers may use a TIN in GIIN format and include an additional zero, such as 123456.78900.SL.840.

Period character: (.)

Unique Value: The value for the referenced record that is unique within the reporting FI for all time.

Recommended globally unique identifier (GUID).

Example: S519K4.99999.SL.392.12291cc2-37cb-42a9-ad74-06bb5746b60b

CorrDocRefId

Þegar fyrri sending er leiðrétt skal tilgreina hér DocRefId færslunnar sem verið er að leiðrétta. Þetta stak er einungis notað ef leiðrétta þarf upplýsingar sem þegar hafa verið sendar til móttökulanda. Ef leiðrétta þarf upplýsingar sem þegar hafa verið sendar þarf að útfæra leiðréttinguna í samráði við Skattinn.

AccountNumber

Reikningsnúmer, allt að 200 stafir.

This data element provides the account number assigned by the financial institution to uniquely identify the account holder. 
 The account number is a required element and can be any of the following:
 Account number of a custodial account or depository account 
 Code (ISIN or other) related to a debt or equity interest (if not held in a custody account) 
 Identification code of a cash value insurance contract or annuity contract
 
 If the financial institution has no account numbering system, then enter “NANUM” for no account number.  
 
 If the reporting FI is a withholding agent reporting a withholdable payment made to a payee that is not an account holder, enter NANUM for no account number.
 
 If the reporting FI is a Direct Reporting NFFE, enter NANUM for no account number.

AcctNumberType

Tegund reikningsnúmers.

There is an option to include information about the account number type as an enumeration. The possible values are:
• OECD601= IBAN International Bank Account Number (follows a known structure)
• OECD602= OBAN Other Bank Account Number
• OECD603= ISIN International Securities Information Number (follows a known structure)
• OECD604= OSIN Other Securities Information Number
• OECD605= Other Any other type of account number e.g. insurance contract

Where an IBAN or ISIN is available, it should be provided and the appropriate information about the account number type supplied.

AccountClosed

Lokaður reikningur. Lokaður reikningur skal hafa 0 stöðu reiknings.

This data element indicates the account was closed or transferred in its entirety during the calendar year.  If an account holder rolls over the amounts in one account (or type of account) into another account (or another type of account) with the same FFI during the calendar year, do not report the account as closed. 

Application requirement:  FFIs reporting an account that is closed or transferred in its entirety should complete this element.  Withholding agents should not complete this element. The AccountClosed element should not be used for 2014 or 2015 tax years.

CurrCode

Þriggja stafa myntkóði. Alltaf skal tilgreina myntkóða.
All amounts must be accompanied by the appropriate 3 character currency code2 based on the ISO 4217 Alpha 3 standard.

The following disclaimer refers to all uses of the ISO currency code list in the CRS schema: For practical reasons, the list is based on the ISO 4217 Alpha 3 currency list which is currently used by banks and other financial institutions, and hence by tax administrations. The use of this list does not imply the expression by the OECD of any opinion whatsoever concerning the legal status of the territories listed. Its content is without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area.

AccountBalance

Staða reiknings

This data element provides the account balance or value of the reported financial account or the value of the equity interest in a Direct Reporting NFFE held by a substantial U.S. owner.  The appropriate attribute is the 3-letter currency code. The element allows zero (0) and negative balances. The AccountBalance is required and cannot be omitted. For more information, go to Section 6.4.7 Payment.

This data type is used to report payments and balances. It allows 2-digit fractional amount in the reported currency. All amounts must use the currCode attribute, valid three-character ISO 4217 currency code. If the amounts are not reported in U.S. dollars, enter the code for the reported currency. For amounts in dollars use the “USD” currency code. For example, fifty-thousand US dollars should be entered as “50000.00” or “50000 with “USD” currency code attribute.

 In general, the account balance is the average balance or value of the financial account, if the financial institution reports average balance or value to the account holder for a calendar year; otherwise, enter the balance or value of the account as of the end of the calendar year. For information for reporting the balance or value of an equity or debt interest in the FI or a cash value insurance or annuity contract, see Treasury regulations section 1.1471-5(b)(4). 
 If account is closed or transferred in its entirety during a calendar year, the account balance is the amount or value withdrawn or transferred from the account in connection with the closure or transfer.  
  A withholding agent reporting a withholdable payment made to an account held by an ODFFI should enter the average calendar year balance or value if that amount is reported to the ODFFI; otherwise, enter the account balance or value as of the end of the calendar year. If the account holder is a passive NFFE, enter zero (0) account balance.
 For HCTAs, the account balance or value shall be in accordance with the terms of the Model 1 IGA.
 For Direct Reporting NFFEs, the account balance is, with respect to each substantial U.S. owner, the value of the equity interest in the NFFE held by the substantial U.S. owner.
 If an FI is reporting on a specific payee basis amounts paid to a nonparticipating FFI, then enter zero (0) in the account balance element.

Payment

Hér eru tilgreindar greiðslur inn á reikning. Þennan kafla má endurtaka eins oft og þarf (maxOccurs="unbounded").

This data element provides account data on certain payments made to an account, payee, or owner, as described below. More than one payment type may be reported.
 
If the Reporting FI is an FI reporting an account, enter the payments to the account as follows:
Depository accounts:
 The aggregate gross amount of interest paid or credited to the account during the calendar year.  Use payment type FATCA502.
 
Custodial accounts:
 The aggregate gross amount of dividends paid or credited to the account during the calendar year.  Use payment type FATCA501.
 The aggregate gross amount of interest paid or credited to the account during the calendar year. Use payment type FATCA502.  The gross proceeds from the sale or redemption of property paid or credited to the account during the calendar year with respect to which the FFI acted as a custodian, broker, nominee, or otherwise as an agent for the account holder. Use payment type FATCA503.
 The aggregate gross amount of all other income paid or credited to the account during the calendar year reduced by reported interest, dividends, and gross proceeds. Use payment type FATCA504.
 
Debt or equity accounts:
 The aggregate gross amount of payments paid or credited to the account during the calendar year, including redemption payments (in whole or part) of the account.  Use payment type FATCA504. Cash value insurance and annuity contract accounts:
 The aggregate gross amount of payments paid or credited to the account during the calendar year, including redemption payments (in whole or part) of the account.  Use payment type FATCA504.
Foreign reportable amounts: (2015 and 2016 only)

If an account is closed or transferred in its entirety during a calendar year, report the amounts paid or credited to the account for the calendar year until the date of transfer or closure using payment types FATCA501, FATCA502, FATCA503, and/or FATCA504, as applicable.
 
Withholding agents (other than FFIs) Report withholdable payments to the owner-documented FFI or passive NFFE using the payment types FATCA501, FATCA502, FATCA503, and/or FATCA504, as applicable.
 
Direct Reporting NFFEs Enter the total of all payments made by the NFFE during the calendar year to each substantial U.S. owner (either divided by payment type, or as one amount under FATCA504), including the gross amounts paid or credited to the substantial U.S. owner with respect to such owner's equity interest in the NFFE during the calendar year, which include payments in redemption or liquidation (in whole or part) of the substantial U.S. owner's equity interest in the NFFE.

Type

Tegund greiðslu.

Select the proper code to identify the payment type. Specific payment types listed are:
• FATCA501= Dividends
• FATCA502= Interest
• FATCA503= Gross Proceeds/Redemptions
• FATCA504= Other – CRS. (Example: other income generated with respect to the assets held in the account)

CurrCode

Myntkóði.

All payment amounts must be accompanied by the appropriate 3 character currency code based on the ISO 4217 Alpha 3 standard.

PaymentAmnt

Fjárhæð greiðslu.

This data type is used to report payments and balances. It allows 2-digit fractional amount in the reported currency. All amounts must use the currCode attribute, valid three-character ISO 4217 currency code. If the amounts are not reported in U.S. dollars, enter the code for the reported currency. For amounts in dollars use the “USD” currency code. For example, fifty-thousand US dollars should be entered as “50000.00” or “50000 with “USD” currency code attribute.

SubstantialOwner

Ráðandi aðili reiknings.
Svæðin í þessum kafla eru til staðar í kafla AccountHolder og lýsing þeirra þar eiga við þennan kafla líka.

This data element identifies certain owners of the account holder or payee, and the substantial U.S. owners of a direct reporting NFFE. The SubstantialOwner element supports entities and organizations and describes the account holder as an individual in Section 4.4. PersonParty_Type or organization in Section 4.5. OrganisationParty_Type.
 
The substantial owner element may be one of the following:
 Each substantial U.S. owner (or, if applicable, controlling person that is a specified U.S. person) of a passive NFFE account holder or payee.
 Each specified U.S. person that owns certain equity or debt interests in an owner-documented FFI account holder or payee.
 Each substantial U.S. owner of a Direct Reporting NFFE (the Direct Reporting NFFE is the Reporting FI).
 
Note: If the entity account holder or payee is a nonparticipating FFI (NPFFI) or specified US person, do not complete the SubstantialOwner element.

These elements provides the name, address, and TIN of any specified U.S. owners of an owner documented FFI, substantial US owners (or, if applicable, controlling persons that are specified U.S. persons) of a passive NFFE, and substantial U.S. owners of a Direct Reporting NFFE. One or more substantial owners can be added.

Sponsor

This data element identifies a Sponsoring Entity or a Trustee of a Trustee-Documented Trust that has agreed to report on behalf a Sponsored FFI, Sponsored Direct Reporting NFFE, or Trustee-Documented Trust (as applicable). Information on the Sponsored FFI, Sponsored Direct Reporting NFFE, or TrusteeDocumented Trust should be entered in the Reporting FI element. The Sponsor structure and subelements are described in Section 4.5 OrganisationParty_Type and Section 4.6 CorrectableReportOrganisation_Type.

TIN Value for Sponsoring Entity
 The TIN of a Sponsoring Entity is the GIIN issued to such entity when it is acting in its capacity as a Sponsor.
 The Sponsoring Entity should use its Sponsoring Entity's GIIN as a TIN value
 The TIN of a Trustee of a Trustee-Documented Trust is the GIIN it received when it registered to act as a trustee of a Trustee-Documented Trust.  
 
Note: Do not use GIINs obtained by financial institutions designated as a Single, Lead or Member as a TIN value in Sponsor element.   
 
Note: The FIN should be entered in the message header for filing purposes only. Do not use a FIN for any TIN elements outside of the MessageSpec element or in the body of the FATCA XML report. If the TIN field is omitted or the value is not in a valid format, the IRS will generate a record level error notification.
 
Filer Category for Sponsoring Entity
 This element is mandatory for a Sponsor. It will be validated on the application level and if not present, will generate a record level error notification. For more information, go to Section 4.6.1 FilerCategory. The list below summarizes the allowable values for a Sponsor.  

If the finacial institution reporting the account is a:	FilerCategory for element	FilerCategory value
Sponsoring Entity of a Sponsored FFI	Sponsor	FATCA607
Sponsoring Entity of a Sponsored Direct Reporting NFFE	Sponsor	FATCA608
Trustee of a Trustee-Documented Trust	Sponsor	FATCA609

 

Intermediary

 

This data element identifies an Intermediary that is:
 A Territory Financial Institution not treated as a U.S. person that is acting as an intermediary or is a flow-through entity and receives a withholdable payment from a withholding agent (the withholding agent is the Reporting FI); or
 A certified deemed-compliant FFI that is acting as an intermediary for a withholdable payment and provides the withholding agent with information on a substantial U.S. owner of a passive NFFE account holder or payee (the withholding agent is the Reporting FI). The structure and sub-elements are described in Section 4.5 OrganisationParty_Type and Section 4.6 CorrectableReportOrganisation.
 
TIN Value for Intermediary
 If the Intermediary is a Territory Financial Institution not treated as a U.S. person, enter the TIN issued to the Territory Financial Institution by the IRS, or if the Territory Financial Institution has not been issued a TIN by the IRS, enter the EIN assigned to the entity by the relevant U.S. territory.  
 
 If the Intermediary is a certified deemed-compliant acting as an intermediary, the entity will not have a GIIN or U.S. TIN or EIN. Leave the TIN element blank.  
 
Filer Category
 Element is not allowed and if included will generate an error notification.  
 

 

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 Fatca. 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.