524092014007

The requirements for the conversion of the documents preserved in electronic form into electronic databases allowing excess to legible information

6 Articles / Provisions · Estonia

Open official source Machine-readable Markdown (.md)

Table of Provisions (6)

§ 1 Scope of application § 2 Compliance of databases with requirements § 3 Requirements for the format § 4 Requirements for metadata § 5 Requirements for the structure § 6 Entry into force of the regulation

Statutory Text (6 Articles)

Rahandusminister — The requirements for the conversion of the documents preserved in electronic form into electronic databases allowing excess to legible information — RT V, 2014, 7

§ 1 Scope of application The requirements for the conversion of the documents preserved in electronic form into electronic databases allowing excess to legible information Open official source

This regulation provides for the requirements for the conversion of the documents preserved in electronic form into electronic databases (hereinafter ’databases’) allowing excess to legible information.

Rahandusminister — The requirements for the conversion of the documents preserved in electronic form into electronic databases allowing excess to legible information — RT V, 2014, 7

§ 2 Compliance of databases with requirements The requirements for the conversion of the documents preserved in electronic form into electronic databases allowing excess to legible information Open official source

The databases shall be deemed to be in compliance with the requirements also in the case if a taxable person submits the databases in a form that, for the most part, will comply with the requirements provided for in this regulation, and the tax authority shall accept these.

Rahandusminister — The requirements for the conversion of the documents preserved in electronic form into electronic databases allowing excess to legible information — RT V, 2014, 7

§ 3 Requirements for the format The requirements for the conversion of the documents preserved in electronic form into electronic databases allowing excess to legible information Open official source

A taxable person shall submit the databases in one of the following formats

1) Text file with a separator (.del,.csv,.txt);

2) Report file (.prn,.txt);

3) or some other file format approved by the tax authority.

Rahandusminister — The requirements for the conversion of the documents preserved in electronic form into electronic databases allowing excess to legible information — RT V, 2014, 7

§ 4 Requirements for metadata The requirements for the conversion of the documents preserved in electronic form into electronic databases allowing excess to legible information Open official source

Metadata database must contain the following information

1) Contents of the file (as a file name or explanation);

2) The number of transaction rows in a file;

3) Field titles on transaction and explanations of the contents;

4) In the case of a report file, a start of the position of each field and the length.

Rahandusminister — The requirements for the conversion of the documents preserved in electronic form into electronic databases allowing excess to legible information — RT V, 2014, 7

§ 5 Requirements for the structure The requirements for the conversion of the documents preserved in electronic form into electronic databases allowing excess to legible information Open official source

(1) The entry for each transaction in the data file forwarded to the tax authority must be reflected in a separate row. The lacking of a record or a value of the field in the row describing a transaction must not cause displacements in a structure of a file or table.

(2) Requirements for the field layout of the tax records in databases shall be provided for in Annex 1 of this regulation.

(3) Requirements for the field layout of the customs records in databases shall be provided for in Annex 2 of this regulation.

Rahandusminister — The requirements for the conversion of the documents preserved in electronic form into electronic databases allowing excess to legible information — RT V, 2014, 7

§ 6 Entry into force of the regulation The requirements for the conversion of the documents preserved in electronic form into electronic databases allowing excess to legible information Open official source

The regulation shall enter into force on 1 January 2011.

The requirements for the conversion of the documents preserved in electronic form into electronic databases allowing excess to legible information

Table of Provisions (6)

Statutory Text (6 Articles)

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