Section 2.1.1 for Danish businesses and section 2.2.1 for non-Danish businesses set out a number of technical requirements for reporting. These are described in more detail in this appendix.

The technical requirements mentioned in the guide are:

1)    Web service and URL structure (platformId, filingReference, etc.)
2)    Payload - JSON Schema
3)    Specification of headers
4)    Use of certificate
5)    Use of unique identification code

Web service and URL

In order to report, you must have access to Web service (REST API).

Web service (REST API) for submission can be accessed at the following addresses depending on the environment:

Reporting environment

 Host name


The reporting format must be structured according to this URL syntax:


This means that the above addresses are host name, but the URL must still contain the following five elements:

Host name:

PlatformID: PlatformID is an ID used to identify the platform and is provided by the Customs and Tax Administration during onboarding.

PaymentYear: The payment year is the year in which the payment was made.

AssetType: AssetType is the type of asset that is rented out according to the report, e.g. housing, vehicle, etc. or boat. For example, if AssetType is ‘accommodation-filing’ in the payload, the same type must be included in the URL.

FilingReference: The platform gives the report an identification number so that the case has a reference number.

Payload - JSON schema

The reporting is done in the JSON API format and must comply with the JSON validation criteria. Read more about data structure and reporting data in section 3 Report your data, in particular section 3.4 Data structure


Each request to the API must have the following two headings:
-    X-Transaction-ID
-    X-Request-ID
Each of these IDs must be a unique UUIDv4.

Use of certificate

Certificates must be ordered and registered. For Danish businesses, read more in section 2.1.2 Order NemID certificate for reporting, section 2.1.3 Order test certificate and section 2.1.4 Assigning rights and roles.
For non-Danish businesses, read more in section 2.2.2 Order an Extended Validation Certificate (EVSSL), section 2.2.3 Order certificate for testing and section 2.2.4 Register EVSSL certificates.

Use of unique identification code

When reporting, you must always use the lessor’s unique identification code and never a CPR number. Read more about the unique identification code in appendix 5 - Guide on the transfer of the lessor’s unique identification code. In this appendix you can read more about the flow and implementation of the redirect on your platform, where the lessor is redirected to E-tax for individuals.