The regulation is enacted on the basis of subsection 57 (61) of the Taxation Act.
§ 1. Scope of application
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.
§ 2. Compliance of databases with requirements
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.
§ 3. Requirements for the format
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.
§ 4. Requirements for metadata
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.
§ 5. Requirements for the structure
(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.
§ 6. Entry into force of the regulation
The regulation shall enter into force on 1 January 2011.