Reports are uniquely identified by a platformId and a filingReference. If multiple versions of the report have been created for a lessor, these can be distinguished by a sequence number that is part of the payload.

When the original report is created, the sequence number in the payload must be 1. Each time there is an update to the report, the sequence number must be increased to indicate the latest version.

The report must meet a number of requirements such as:

•    Amount must not be negative, see more in section 3.9 Amount
•    Must coincide with the income year, and dates must comply with ISO 8601. YYYY-MM-DDTHH:mm:ss.SSSZ, see more in section 3.7 Reporting period and person subject to the reporting obligation.

See examples of reports below:

Example of reporting of income from renting out a house (Eksempel på bolig-indberetning)

Example of reporting of income from renting out a vehicle (Eksempel på køretøj-indberetning)

Example of reporting of income from renting out a boat (Eksempel på en båd-indberetning)

Non-editable fields must not contain errors, and non-editable fields, the JSON structure and correction principle must be complied with.

1. No errors in non-editable fields

PlatformID: The platform ID is an ID used to identify the platform and is provided by the IT and Development Agency during onboarding.
•    Identification Code: The reporter’s CVR no. or SE no. must be valid and must be registered for the correct obligation. SE numbers only apply to Danish businesses. 
•    PersonIdToken: The lessor’s identification code (personIdToken) is validated to check whether it is valid and belongs to the correct platform. The lessor must create a unique identification code to ensure that the platform can report their data, and that the Customs and Tax Administration can identify the lessor via a CPR no.The platform stores the unique identification code so that it is associated with the lessor concerned. In the reporting solution for income from sharing economy activities, the unique identification code is stored in a system that can translate it into a CPR no. See appendix 5 - Guide on the transfer of the lessor’s unique identification code.
•    filingReference:  The platform gives the report an ID number so that the case has a reference number.  
•    SequenceNumber = Logic in the sequenceNumber is met. If the same ‘filingReference’ has been submitted multiple times, the sequence number must be specified so that the report with the highest number is used, and all older versions are ignored when calculating tax.

2. Non errors in editable data 

•    Income from sharing economy activities (amount): The income amount may be the sum of multiple payments to the same person on the same asset or a single payment. The amount must be positive and be declared in DKK. 
•    Rental period: ‘startTimestamp’ and ‘endTimestamp’ are optional fields, but if one is present, the other must be too. It is a requirement that ‘startTimestamp’ must be before ‘endTimestamp’, however, ‘startTimestamp’ and ‘endTimestamp’ do not need to be the same year. In addition, ‘startTimestamp’ and ‘endTimestamp’ must comply with ISO 8601 YYYY-MM-DDTHH:mm:ss.SSSZ ex: 2019-03-12T12:41:10.218Z. Although reporting on the period is optional, this is preferred as it simplifies other processes. 
•    Payment year: The payment year is the year in which the payment was made. It is a requirement that the payment year be included in the URL. 
•    Asset: Asset is the licence plate of a passenger car or the address of a property. We accept both structured and unstructured addresses. A structured address means that it follows the structured order of an address [ ‘street’, ‘buildingIdentifier’, ‘floorIdentifier’, ‘doorId’, ‘postCode’, ‘city’]. 
•    AssetType: AssetType is the type of asset that is rented out according to the report, e.g. housing, vehicle, etc. or boat. If, for example, AssetType is ‘accommodation-filing’ in the payload, it must be the same type as in the URL.  
•    Country code: The country code must be one of the accepted ISO 3166-1 alpha-2 country codes.

3. JSON validation

•    Reporting is made in the JSON API format and must comply with the JSON validation criteria. Submission of a report therefore requires a ‘payload body’ in the form of JSON. Depending on the type of report, JSON must be validated against the following schemas: 
Reporting of housing 
Reporting of vehicles, etc. 
Reporting of boats
See section 3.4 Data structure, where you will find a link to the schemas.

4. Correction principle complied with

ReportingID must be unique. To make a correction, see section 5 - Correction and invalidation principles.