Income from sharing economy activities for housing, vehicles, etc. and boats is reported via a reporting REST API. The transfer takes place in JSON and is encrypted with two-way SSL. See the definition of vehicles, etc. in section 7 Key terms and descriptions.

Regardless of the environment, the reporting must be made with the prescribed URL syntax, where the host name depends on the environment used, see appendix 1 - Technical requirements under ‘Web service and URL’.

When reporting, you will be authenticated in the API Gateway through the certificate you are using. In addition, the API Gateway checks whether you have signed up for reporting of income from sharing economy activities at Read more in section 1.4 How to register.

‘REST API’ in JSON format is used for reporting. After reporting, you will receive a response, see section 4. Response and error response

Regular reporting

We recommend that you report regularly in order to be able to correct any errors and, thus, ensure that the lessors obtain their basic allowance. If you wait until the deadline for reporting, you risk that there is not enough time to correct errors before the lessor receives a tax assessment notice or a service letter. Therefore, we recommend that you report regularly and do not accumulate rentals for an individual person, but instead report the rentals regularly, for example on a monthly basis. Read more in section 1.11 Deadlines.