This document specifies technical exchange formats for audit data collection, customs and indirect tax extension, in Extensible Markup Language (XML), JavaScript Object Notation (JSON) and flat file (CSV) as output file formats for the functional content defined in ISO 5401.

This document also contains the following schema files and mapping tables related to ISO 5401:

—     XML schema files;

—     JSON schema files;

—     CSV mapping tables, included as separate sheets in an Excel file.

To keep the three exchange formats (XML, JSON, CSV) consistent, this document also specifies how to use the technical solution in the CSV format.