xbrl in a multi-domain environmentarchive.xbrl.org/26th/sites/26thconference.xbrl.org... · s2s 3...
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XBRL in a multi-domain environment Frans Hietbrink
Strategic advisor SBR/XBRL Netherlands Tax and
Customs Administration
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Multi-domain approach Public domain - Tax Administration:
- (C)IT - VAT - Allowances
- Chambers of Commerce - Bureau for Statistics - Other information chains:
- Health - Education
Private domain - Banks - Audit Firms/Tax Consultants - Software Developers
Scope: Interaction and Data
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Tax approach: interaction Paper by mail
XML: web-app. or proprietary gateway (S2S)
XBRL: shared gateway (S2S)
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Electronic tax return: enterprises Volume 2005 1.000.000 enterprises
Numbers of their tax returns: • 450.000 corporate • income tax • 900.000 income tax • 3.600.000 wages tax • 5.700.000 VAT
Tax collection: 92 billion euro
Relevant parties • The enterprises • 3 employers’
organizations
• 15.000 intermediaries with about 700.000 clients
• 9 intermediary umbrella organizations
• 200 software developers
• Trusted third parties authentication/ authorization
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Mandatory Tax Filing (XML) Data: • Closed set of data-elements • Large set of data-elements
• Tax computation • Risk analysis
Coöperation: • Alignment with tax consultants • Support of software developers
• Specifications • Test-facilities
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Market Support (XML) Communication: • Roadshows • Publications • Presentations during related events Frequent meetings with: • Experts from tax consultants • Software developers Support software developers • Specifications • Helpdesk • Test facilities • Incident management • Account management (tax compliance software,
bookkeeping software, salary software)
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Market Support (XBRL)
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Standardisation Specifications • XBRL 2.1 • Dimensions • Formula Architecture • Netherlands Taxonomy Architecture (NTA) • NTA + FLB (+ TLB) Netherlands Taxonomy • Generic Base • Annual Accounting • Statistics • Tax
• generic base • (C)IT • VAT • Allowances
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Mandatory Tax Filing (XBRL) 2009 2010 2011 2012 2013 2014 volume
IT – Tax Return
TR 2008 Mandated TR 2012
S2S 3 mln ∑ 11 mln
CIT – Tax Return
TR 2009 Mandated TR 2012
S2S 550 k ∑ 630 k
Request Extension of Filing
RE-TR 2011 Mandated RE-TR 2013
S2S 51 k ∑ 682 k
Provisional Assesment Tax Return
PA-TR 2013 Mandated PA-TR 2013
S2S 230 k ∑ 820 k
Copy Tax Demand Form
CTDF 2012 Mandated CTDF2013
S2S 8 mln
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Mandatory Tax Filing (XBRL) 2009 2010/2011 2012 2013 2014 volume
VAT VAT 2009 Mandated VAT 2014
S2S 3 mln ∑ 7 mln
Intra Community transactions
ICT 2009 Mandated ICT 2014
S2S 60 k ∑ 100 k
Copy Tax Demand Form
CTDF 2013 Mandated CTDF 2014
S2S 400 k
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Received by Tax Admin.
x = Q1 2013
x Year 2008 2009 2010 2011 2012 2013VAT 2.784 7.452 19.117 86.759 168.932 59.168ICT 0 13 0 525 9.229 4.238CIT 0 47 359 354 1.059 11.481IT 0 0 0 3 255 1.019.318PR-CIT 0 0 0 0 0 5.620PR-IT 0 0 0 0 0 12.307Ext. Request 0 0 0 0 0 666
Total 2.784 7.512 19.476 87.641 179.475 1.112.798
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Prognoses by Tax Admin.
x = Q1 2013
x Year 2012 2013 2013 2014 Year 2014VAT 168.932 59.168 400.000 2.800.000 CTDF 400.000ICT 9.229 4.238 20.000 65.000CIT 1.059 11.481 308.000 570.000IT 255 1.019.318 2.512.000 3.300.000PR-CIT 0 5.620 12.500 590.000 CTDF 900.000PR-IT 0 12.307 43.500 200.000 CTDF 7.200.000Ext. Request 0 666 1.000 25.000
Total 179.475 1.112.798 3.297.000 7.550.000 8.500.000
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Mandatory Tax Filing (XBRL) 2013 2014 2015 2016 2017 Volume
IT Migrating persons
TR 2013 Mandated TR 2014
pm
Prefilled IT
P-TR IT 2014 S2S 3 mln ∑ 11 mln
Digitalising Extension Process
Information from Tax Admin.
pm
Allowances
Provisional Request 2014
Mandated PR 2015
pm
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Usage of (TAX-)NT Interaction using NT-def: • Shared gateway
Validation (NT) • Tax-gateway (XVN)
validation (NT+FRIS) and transformation
Support of software developers using NTα, NTβ and NTdef: • XVN
Validation (NT+FRIS) • VTS
Validation (FLB)
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Re-usage of (TAX-)NT Banks: • Extended TR for entrepeneurs (persons)
credit-riskmanagement
Dutch Order of Tax-Consultants: • Extension on (Tax-)NT
data needed to prepare TR (Tax Control Frameworks)
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Data Specs Data Specs
Report Design Model
Report Design Model
Report Design Model
Business rules
NL-Gen
Conversion Table
Taxonomy definitions
Tax FRIS
Release notes
NL FRIS
Test Instance Creator
Test instance
Example instance
Versioning
Conversion library
generator
Conversion Library
Tool Publish
Dutch NT
XVN
Tax-NT
Tax-FLB
Data Specs Data Specs Test data
VTS
Meta Data Administration
MDA DB
Rule editor
Tax Lab Input
Internal
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Data Specs Data Specs
Report Design Model
Report Design Model
Report Design Model
Business rules
NL-Gen
Conversion Table
Taxonomy definitions
Release notes
Versioning
Tool Publish
Dutch NT
XVN
Tax-NT
VTS
Meta Data Administration
MDA DB
Tax Lab (NT) Input
Internal
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Data Specs Data Specs Business rules
Tax FRIS
NL FRIS
Tool Publish
Dutch NT
XVN
Tax-FLB
VTS
Meta Data Administration
MDA DB
Rule editor
Tax Lab (other rules) Input
Internal
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Conversion Table
Conversion library
generator
Conversion Library
Tool Publish
Dutch NT
XVN
VTS
Meta Data Administration
MDA DB
Tax Lab (conversion) Input
Internal
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Conversion Table
Test Instance Creator
Test instance
Example instance
Tool Publish
Dutch NT
XVN
Tax-NT
Data Specs Data Specs Test data
VTS
Meta Data Administration
MDA DB
Tax Lab (testing) Input
Internal