DECISION OF BOARD OF THE EURASIAN ECONOMIC COMMISSION

of December 24, 2019 No. 239

About Requirements to structure and structure of information in electronic form on the amounts of the indirect taxes paid to budgets of state members of the Eurasian Economic Union

According to Item 48 of the Regulations on the Eurasian economic commission (appendix No. 1 to the Agreement on the Eurasian Economic Union of May 29, 2014) and being guided by article 2 of the Protocol on information exchange in electronic form between tax authorities of state members of the Eurasian Economic Union about paid amounts of indirect taxes of December 11, 2009, the Board of the Eurasian economic commission solved:

1. Approve the enclosed Requirements to structure and structure of information in electronic form on the amounts of the indirect taxes paid to budgets of state members of the Eurasian Economic Union.

2. This Decision becomes effective from the effective date the Protocol on introduction of amendments to the Protocol on information exchange in electronic form between tax authorities of state members of the Eurasian Economic Union about paid amounts of indirect taxes of the December 11, 2009 signed on November 6, 2019, but not earlier than after 30 calendar days from the date of official publication of this Decision.

Approved by the Decision of Board of the Eurasian economic commission of December 24, 2019 No. 239

Requirements to structure and structure of information in electronic form on the amounts of the indirect taxes paid to budgets of state members of the Eurasian Economic Union

Introduction.

This document includes the description of structure and structure of formats of files of information transfer between tax authorities of state members of the Eurasian Economic Union (further - tax authorities) about paid amounts of indirect taxes in budgets of state members of the Eurasian Economic Union (further - state members). Information exchange in electronic form is performed on communication links with use of information security products.

1. General provisions.

In pursuance of Item 3 of article 72 of the Agreement on the Eurasian Economic Union of May 29, 2014 the following procedure for mutual information exchange is established:

1.1. Tax authorities communicate about the amounts of the indirect taxes paid to budgets of state members in electronic form.

1.2. Tax authorities communicate in the form of XML files:

about the amounts of the indirect taxes paid to budgets of state members in the form of registers of the statements (further - the file of the register of statements) containing the main data from statements for commodity importation and payment of indirect taxes (further - the statement) and about withdrawals of statements. At the same time in case of exchange of data on withdrawals of statements data only on those statements which were earlier accepted by tax authority - the receiver of information are transferred (the statement is deemed accepted in the absence of errors of formatno-logical control);

about requests about provision of statements in electronic form (further - request) in the form of registers of requests (further - the register of requests);

about replies to the requests in the form of registers of notifications (further - the register of notifications);

about errors of formatno-logical control in the form of the protocol of formatno-logical control (further - the FLK protocol);

about identification errors in the form of the protocol of identification.

1.3. Mutual information exchange according to statements in the form of files of registers of statements, on requests in the form of the register of requests, on replies to the requests in the form of the register of notifications is performed between tax authorities according to the procedure and in the terms established by the Protocol on information exchange in electronic form between tax authorities of state members of the Eurasian Economic Union about paid amounts of indirect taxes of December 11, 2009.

1.4. Tax authorities perform mutual information exchange according to these requirements and other acts of the Eurasian Economic Union regulating procedure for information exchange within the Eurasian Economic Union.

In case of receipt of the file of the register of statements by tax authority formatno-logical control of data retrieved according to appendix 15 to this document is made and the FLK protocol which description of format is provided in Section 6 of this document is created.

the FLK protocol is created according to each file of the register of statements (including in case of lack of errors in the file).

In the absence of errors in the course of passing of formatno-logical control acceptance of the acquired information in information system is made.

In the course of identification of data in statements the protocol of identification which description of format is provided in Section 7 of this document is created.

The protocol of identification is created according to each file of the register of statements (including in case of lack of errors in the file) and goes to tax authority - the sender.

If the file of the register of statements contains only the register of withdrawals of statements, the protocol of identification can not go to tax authority - the sender of the file of the register of statements.

1.5. After receipt of the FLK protocols and identification the tax body sender takes measures for elimination of errors and sends corrected information to tax authority - the receiver according to the procedure and to the terms established by the protocol on information exchange in electronic form between tax authorities of state members of the Eurasian Economic Union about paid amounts of indirect taxes of December 11, 2009.

1.6. In case of mutual information exchange in electronic form between tax authorities the following single qualifiers and reference books are used.

Table 1.6

No. of payment order	Name of the reference book	Contents of the reference book
1	ARSNI	Reference book of tax authorities of the Republic of Armenia
2	NGNI	Reference book of inspections of the Ministry of Taxes and Tax Collection of the Republic of Belarus
3	KZSNO	Reference book of tax authorities of the Republic of Kazakhstan
4	KGSNO	Reference book of tax authorities of the Kyrgyz Republic
5	SOUN	The reference book of codes of designations of tax authorities of the Russian Federation for the purposes of the taxpayer registration (SOUN)
6	OKSM	All-Russian Qualifier of the Countries of the World (ARQCW)
7	PVD	Reference book of the document origins (DO)
8	TNVED	Qualifier of the Commodity nomenclature of foreign economic activity (Commodity Nomenclature of Foreign Economic Activity)
9	OKEI	All-Russian Qualifier of Units of Measure (ARQUM)
10	OKV	All-Russian Classification of Currencies (ARCC)
11	SPOZ	Reference Book of the Reasons of Recall of Statements (RBRRS)

Tax authorities transfer the following reference books:

No. of payment order	Name of the reference book	Responsible for transfer of reference books
1	ARSNI	Tax authority of the Republic of Armenia
2	NGNI	Tax authority of the Republic of Belarus
3	KZSNO	Tax authority of the Republic of Kazakhstan
4	KGSNO	Tax authority of the Kyrgyz Republic
5	SOUN	Tax authority of the Russian Federation
6	OKSM	Tax authority of the Russian Federation
7	PVD	Is not subject to transfer
8	TNVED	Tax authority of the Russian Federation
9	OKEI	Tax authority of the Russian Federation
10	OKV	Tax authority of the Russian Federation
11	SPOZ	Is not subject to transfer

In case of modification to the reference book tax authorities no later than 10 days from the date of modification report it in the form of the comprehensive updated reference.

Formats and structure of the specified reference books are given in Section 5 of this document.

1.7. Information in electronic form is presented in the form of files of the XML format in the coding UTF-8.

1.8. In case of the description of syntax of the message and its elements the standard of the description of XML documents of XSD is used.

1.9. The description of structure and structure of office and information parts of files is made in the following tabular form.

Name of attribute

Type

Format

Attribute name

Structure of attribute and additional information

In the column "Name of Attribute" full name of attribute is specified.

In the column "Type" one of the following characters is specified: Oh, N. The specified characters have the following values:

About - obligatory element;

N - optional element.

Obligatory element - element which availability in the file is obligatory. Lack of obligatory element is violation of format of the file.

The optional element - element which can both be present and to be absent in the file.

In the column "Format" for each element the character of format and in parentheses the minimum and maximum length of its value is specified.

Characters of format have the following semantic values:

T - text value;

N-numerical value;

D - date;

B - logical;

K - code.

The text represents non-blank string as which the Russian, Latin and specific letters of alphabets, digits, and also any other characters, except for characters "carriage return" and "line feed" are used. The first character of the text shall be other than space.

The number consists of digits (including with leading zero), and can include decimal point and sign "-" (minus) for negative numbers.

The following formats of representation of numerical values are admissible:

047

47

47.0

47.05

- 47

It is dated in type <year> - <month> - <day> where <day> - 2 digits corresponding to number of day in month, <month> - 2 digits corresponding to number of month in year, <year> - 4 digits of year.

Logical accepts one or the other values: true or false.

The code is determined as the word (the sequence of any characters, including spaces and punctuation marks) which is found in some set of words <1>. Comparison of code with words is carried out from the corresponding set without the register.

--------------------------------

<1> For example, in the reference book.

In the column "Attribute Name" the code abbreviated name of attribute used by transfer of the message is specified.

In the column "Structure of Attribute and Additional Information" the additional information about the corresponding attribute is specified (for example if the attribute within this format has limited number of possible values, then the list of these values is specified).

2. Description of format of the file of the register of statements.

2.1. General provisions.

The file of the register of statements has the name of strictly certain type and includes office and information speak rapidly. Office part (Add_Info) contains general information about the file of the register of statements (Common_Info) and data on the message sender (Sender_Info). Information part of the file of the register of statements consists of two separate elements:

register of statements for commodity importation and payment of indirect taxes (Registry_Documents);

register of withdrawals of statements for commodity importation and payment of indirect taxes (Revoked_Documents).

2.2. Structure of the name of the file of the register of statements.

The files containing data for exchange have names of the following type:

KSGGGGSSSRRRNNNN.XML,

where:

KS - prefix of the transmitted data (indirect taxes);

GGGG - the current year;

SSS - digital country code, transferring information, on the All-Russian Qualifier of the Countries of the World (ARQCW) <2>;

--------------------------------

<2> OKSM codes of state members:

051 - Republic of Armenia;

112 - Republic of Belarus;

398 - Republic of Kazakhstan;

417 - Kyrgyz Republic;

643 - Russian Federation.

RRR - digital country code, obtaining information, on the All-Russian Qualifier of the Countries of the World (ARQCW);

NNN - number of the file of the register of statements in the current year.

For example: KS2009112398111.XML, KS2009398112107.XML, KS2009643398403.XML, KS2015398051101.XML, KS2015051398131.XML.

2.3. Scheme of the file of the register of statements.

The scheme of the file of the register of statements is presented in the graphical form (chart) in the figure 2.3.1. The structure and the description of structural elements of the scheme are provided in Sections 2.4 and 2.5 of this document.

Figure 2.3.1. The scheme of the file of the register of statements (is not provided)

The structure of elements of the specified scheme is given in the following tables of Section 2.6 of this document:

Name of the block	Number of the table with the description of the block
Office part
<data on the file of the register of statements>	Table 2.6.1.1
<information about the sender of the file of the register of statements>	Table 2.6.1.2
Information part
<data on the statement>	Table 2.6.2.1
<data on details of Section 3 of the statement>	Table 2.6.2.2
<data on details of specifications to contracts from Section 3 of the statement>	Table 2.6.2.3
<data on details of specifications to contracts from line 05 of the statement>	Table 2.6.2.4
<data on details of specifications to contracts from line 07 of the statement>	Table 2.6.2.5
<data on goods and the paid taxes>	Table 2.6.2.6
<data on transport (consignment) documents>	Table 2.6.2.7
<data on agreements (contracts) of Appendix to the statement>	Table 2.6.2.8
<data on details of specifications to contracts from Appendix to the statement>	Table 2.6.2.9
<data on earlier submitted application according to which the price is increased>	Table 2.6.2.10
<data on withdrawal of the statement>	Table 2.6.2.11

The XSD scheme of the file of the register of statements is given in Appendix 1 to this document.

2.4. Description of office part of the file of the register of statements.

Office part of the file of the register of statements contains in the Add_Info element including two child entries: Common_Info and Sender_lnfo.

2.4.1. The description of child entry of Common_lnfo containing data on the file of the register of statements.

2.4.1.1. The File id attribute is obligatory and allows each file to assign unique code and to identify the message sender.

The file id has the following structure:

SSSRRRGGGGMMDDHHTTCC,

where:

SSS - digital country code of the message sender according to the reference book of OKSM;

RRR - digital country code of the message recipient according to the reference book of OKSM;

GGGG - year of forming of the file;

MM - month of forming of the file;

DD - number of forming of the file;

HH - hour of forming of the file;

TT - minute of forming of the file;

CC - second of forming of the file.

For example: 11239820090620152130, 64339820090610132310, 39864320090611141020.

2.4.1.2. The Information type attribute is obligatory and allows to determine information type in the transferred file. Has fixed value of TS.

2.4.1.3. The Version of Format of the File attribute is obligatory and determines the version of format of the file.

2.4.1.4. The "Number of Documents in the File" attribute is obligatory and determines the number of documents (statements and Responses) in the transferred file. Mismatch of the number of documents declared in the file to real quantity is violation of format of the file.

2.4.2. The description of child entry of Sender_Info containing the information about the sender of the file of the register of statements.

2.4.2.1. The Surname of the Sender attribute is obligatory and determines surname of the responsible person who prepared the file for transfer. Values of elements may contain spaces and hyphen.

2.4.2.2. The Name of the Sender attribute is obligatory and determines name of the responsible person who prepared the file for transfer. Values of elements may contain spaces and hyphen.

2.4.2.3. The Sender's Middle Name attribute is optional and determines middle name of the responsible person who prepared the file for transfer. Values of elements may contain spaces and hyphen.

2.4.2.4. The Sender's Phone attribute is obligatory and contains contact telephone number of the message sender. It is filled in any format.

2.4.2.5. The "sender's E-mail" attribute is optional and specifies the e-mail address of the sender.

2.5. Description of information part of the file of the register of statements.

Information part of the file of the register of statements consists of two separate elements: Registry_Documents (register of statements) and Revoked_Documents (register of withdrawals of statements).

The Registry_Documents element contains the child Registry_Document list entry, each of which contains data according to the separate statement.

The Revoked_Documents element contains the child Revoked_Document list entry, each of which contains data on separate withdrawal of the statement.

2.5.1. The description of the Registry_Document element containing data on the statement.

The Registry_Document element is the obligatory complex element including own attributes and child entries:

the child entry of sect_3, intended for information transfer from Section 3 of the statement;

the child entries of spec_05, spec_07, intended for transfer of details of specifications to contracts from Section 1 of the statement;

the child entry of commodity intended for transfer of data on goods and the amounts of the paid taxes;

the child entry of contract intended for information transfer from appendix to the statement;

the child entry of price_increasing intended for information transfer about earlier submitted application according to which the price is increased.

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