ISO/TS 24815:2025
(Main)Exchange formats for audit data collection - Customs and indirect tax extension: XML and JSON
Exchange formats for audit data collection - Customs and indirect tax extension: XML and JSON
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.
Formats d'échange pour la collecte de données d'audit — Extension pour les taxes douanières et indirectes : XML et JSON
General Information
- Status
- Published
- Publication Date
- 10-Jun-2025
- Technical Committee
- ISO/TC 295 - Audit data services
- Drafting Committee
- ISO/TC 295/WG 1 - Audit Data Collection for Non-financial Enterprises
- Current Stage
- 6060 - International Standard published
- Start Date
- 11-Jun-2025
- Due Date
- 16-Jul-2025
- Completion Date
- 10-Jun-2025
Overview
ISO/TS 24815:2025 - Exchange formats for audit data collection: Customs and indirect tax extension specifies technical exchange formats for audit data collected under ISO 5401. It defines how the customs and indirect tax extension data shall be represented as XML, JSON and CSV output files, and provides the associated schema files and mapping tables to ensure consistent, machine-readable audit data exchange between auditees and auditors.
Key topics
- Exchange formats: Formal definitions for XML, JSON and CSV representations of the ISO 5401 functional content, ensuring the same audit data can be exchanged in any of the three formats.
- Schemas and mappings: Includes XML schema files, JSON schema files, and CSV mapping tables (provided as separate sheets in an Excel file) to validate and map data fields.
- Format consistency: Rules and guidance to keep XML, JSON and CSV representations equivalent and convertible (e.g., XML ↔ JSON ↔ CSV).
- Data modelling: Use of a data model aligned with ISO/IEC 11179‑1; tables modelled as parent entities and reusable groups as child entities (e.g., addresses, tax, timestamps).
- Technical requirements and cross-topics: Character encoding conventions, versioning, multi-platform transfer, folder/file naming conventions, file compression, representation of special field types, extension rules, and guidance on encryption of sensitive data.
- Practical artifacts: XML/JSON samples and schema listings (Annexes), and mapping guidance that implementers can use for validation and transformation.
Applications
ISO/TS 24815:2025 is intended for any organization or system involved in audit data exchange for customs and indirect tax purposes:
- Tax authorities and customs agencies: to request, receive and validate standardized audit datasets.
- External auditors and internal audit teams: to extract and consume audit-ready data in validated formats.
- ERP and financial software vendors: to implement export modules that generate ISO 5401-compliant XML/JSON/CSV files.
- Data service providers and integrators: to transform, validate and exchange audit data across platforms and jurisdictions.
- Developers and API designers: as a reference for schema-driven validation, file-naming conventions, compression and encryption practices.
Related standards
- ISO 5401 - Audit data collection: Customs and indirect tax extension (functional content)
- ISO 21378 - Audit data collection (core tables and definitions)
- ISO/TS 21377 - Exchange formats for ISO 21378 (XML and JSON schemas)
- ISO 8601-1, W3C XML, JSON Schema, ISO/IEC 21778 - referenced specifications for date/time, XML and JSON syntax and validation
By following ISO/TS 24815:2025, implementers achieve interoperable, validated audit data exchanges that support customs and indirect tax compliance and streamline audit workflows.
Frequently Asked Questions
ISO/TS 24815:2025 is a technical specification published by the International Organization for Standardization (ISO). Its full title is "Exchange formats for audit data collection - Customs and indirect tax extension: XML and JSON". This standard covers: 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.
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.
ISO/TS 24815:2025 is classified under the following ICS (International Classification for Standards) categories: 35.240.99 - IT applications in other fields. The ICS classification helps identify the subject area and facilitates finding related standards.
You can purchase ISO/TS 24815:2025 directly from iTeh Standards. The document is available in PDF format and is delivered instantly after payment. Add the standard to your cart and complete the secure checkout process. iTeh Standards is an authorized distributor of ISO standards.
Standards Content (Sample)
Technical
Specification
ISO/TS 24815
First edition
Exchange formats for audit data
2025-06
collection — Customs and indirect
tax extension: XML and JSON
Formats d'échange pour la collecte de données d'audit —
Extension pour les taxes douanières et indirectes : XML et JSON
Reference number
© ISO 2025
All rights reserved. Unless otherwise specified, or required in the context of its implementation, no part of this publication may
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or ISO’s member body in the country of the requester.
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Email: copyright@iso.org
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Published in Switzerland
ii
Contents Page
Foreword .iv
Introduction .v
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
4 Exchange formats . 3
4.1 General .3
4.2 XML .4
4.2.1 General .4
4.2.2 Technical requirements .4
4.2.3 XML schema .5
4.2.4 XML sample .9
4.3 JSON .10
4.3.1 General .10
4.3.2 Technical requirements .10
4.3.3 JSON schema . 12
4.3.4 JSON sample . 15
4.4 CSV .16
4.4.1 General .16
4.4.2 Technical requirements .16
4.4.3 CSV Sample .17
4.5 Mapping ISO 5401 tables to XML and JSON.17
4.5.1 General .17
4.5.2 Mapping table sample .17
4.6 Cross topics .18
4.6.1 General .18
4.6.2 Character encoding conventions .18
4.6.3 Versioning .18
4.6.4 Multi-platform and multi-system data transfer .18
4.6.5 Conventions of folder naming and file naming .19
4.6.6 File compression .19
4.6.7 Representation of special field types . 20
4.6.8 Extension methodology and rules for ISO 21378 . 20
4.6.9 Encryption of sensitive data . 20
Annex A (informative) XML tags abbreviation list .22
Annex B (informative) List of XML schemas .26
Annex C (informative) List of JSON schemas .27
Annex D (informative) XML and JSON schemas .28
Bibliography .29
iii
Foreword
ISO (the International Organization for Standardization) is a worldwide federation of national standards
bodies (ISO member bodies). The work of preparing International Standards is normally carried out through
ISO technical committees. Each member body interested in a subject for which a technical committee
has been established has the right to be represented on that committee. International organizations,
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with the International Electrotechnical Commission (IEC) on all matters of electrotechnical standardization.
The procedures used to develop this document and those intended for its further maintenance are described
in the ISO/IEC Directives, Part 1. In particular, the different approval criteria needed for the different types
of ISO document should be noted. This document was drafted in accordance with the editorial rules of the
ISO/IEC Directives, Part 2 (see www.iso.org/directives).
ISO draws attention to the possibility that the implementation of this document may involve the use of (a)
patent(s). ISO takes no position concerning the evidence, validity or applicability of any claimed patent
rights in respect thereof. As of the date of publication of this document, ISO had not received notice of (a)
patent(s) which may be required to implement this document. However, implementers are cautioned that
this may not represent the latest information, which may be obtained from the patent database available at
www.iso.org/patents. ISO shall not be held responsible for identifying any or all such patent rights.
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related to conformity assessment, as well as information about ISO's adherence to the World Trade
Organization (WTO) principles in the Technical Barriers to Trade (TBT), see www.iso.org/iso/foreword.html.
This document was prepared by Technical Committee ISO/ TC 295, Audit data services.
Any feedback or questions on this document should be directed to the user’s national standards body. A
complete listing of these bodies can be found at www.iso.org/members.html.
iv
Introduction
As one of the follow-up standards for audit data services, this document is based on the previous standards,
including ISO 5401 (customs and indirect tax extension), ISO 21378 (audit data collection standard) and
ISO/TS 21377 (exchange formats for the audit data collection standard, XML and JSON).
ISO 21378 establishes common definitions of accounting data elements and provides the information
necessary to extract relevant audit data. ISO 21378 specifies 71 tables which serve as a basis for data
extraction in the areas of general ledger, accounts receivable, sales, accounts payable, purchasing, inventory
(including both inventory and movement data), and property, plant, and equipment. ISO 21378 primarily
focuses on the access of audit data for financial audits (financial statements).
ISO/TS 21377 specifies technical exchange formats in extensible markup language (XML), JavaScript object
notation (JSON) and comma-separated values (CSV) as output file formats for the functional content defined
in ISO 21378.
ISO 5401 is an addition of 7 specified tables to the 71 tables of ISO 21378, with the aim of collecting additional
data to perform customs and indirect tax audits. The ISO 5401 tables are set up in accordance with the
specifications in ISO 21378.
v
Technical Specification ISO/TS 24815:2025(en)
Exchange formats for audit data collection — Customs and
indirect tax extension: XML and JSON
1 Scope
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.
2 Normative references
The following documents are referred to in the text in such a way that some or all of their content constitutes
requirements of this document. For dated references, only the edition cited applies. For undated references,
the latest edition of the referenced document (including any amendments) applies.
ISO 5401, Audit data collection — Customs and indirect tax extension
ISO 21378, Audit data collection
ISO/TS 21377, Exchange formats for the audit data collection standard: XML and JSON
ISO 8601-1, Date and time — Representations for information interchange — Part 1: Basic rules
ISO/IEC 21778, Information technology — The JSON data interchange syntax
W3C Extensible Markup Language (XML) 1.0 (Fifth Edition). Available at https:// www .w3 .org/ TR/ 2008/
REC -xml -20081126/
W3C XML Schema Part 1: Structures Second Edition. Available at https:// www .w3 .org/ TR/ 2004/ REC
-xmlschema -1 -20041028/
W3C XML Schema Definition Language (XSD) 1.1 Part 2: Datatypes. Available at https:// www .w3 .org/ TR/
2012/ REC -xmlschema11 -2 -20120405/
JSON Schema: A Media Type for Describing JSON Documents. Available at https:// json -schema .org/ draft/
2020 -12/ json -schema -core .html
3 Terms and definitions
For the purposes of this document, the following terms and definitions apply.
ISO and IEC maintain terminology databases for use in standardization at the following addresses:
— ISO Online browsing platform: available at https:// www .iso .org/ obp
— IEC Electropedia: available at https:// www .electropedia .org/
3.1
data
reinterpretable representation of information in a formalized manner suitable for communication,
interpretation or processing
[SOURCE: ISO/IEC 11179-1:2023, 3.2.23, modified — Notes to entry have been deleted.]
3.2
data element
basic unit of identifiable and definable data (3.1)
[SOURCE: ISO 2146:2010, 3.4, modified — The admitted term "element" has been deleted.]
3.3
data file
collection of data (3.1) records having a homogeneous structure
[SOURCE: ISO 21378:2019, 3.4]
3.4
data structure
framework comprising a number of data elements (3.2) in a prescribed form
[SOURCE: ISO 21007-1:2005, 2.16, modified — The word "element" has been deleted from the term.]
3.5
syntax
set of rules, principles and processes that govern the data structure (3.4)
3.6
data model
graphical, lexical or combined representation of data (3.1), specifying their properties, structure, and
interrelationships
[SOURCE: ISO/IEC 11179-1:2023, 3.2.24]
3.7
entity
group of data elements (3.2) describing an object
Note 1 to entry: It is equivalent to “object class” in ISO/IEC 11179-1.
3.8
relation
relationship between two entities (3.7)
3.9
attribute
data element (3.2) describing an object
Note 1 to entry: It is equivalent to “property” in ISO/IEC 11179-1.
3.10
domain
set of properties to define the value space of attributes (3.9)
Note 1 to entry: A domain contains code lists (3.11) and code values (3.12). It is equivalent to “representation” in
ISO/IEC 11179-1.
3.11
code list
standardized list of code values (3.12) with a common scope
3.12
code value
one value from a code list (3.11)
3.13
data group
structured collection of related data elements (3.2) that are grouped together based on a shared characteristic
or purpose
Note 1 to entry: A data group may represent a logical unit within a dataset, such as all attributes related to a customer,
product, or transaction, and is often used to organize data hierarchically or to simplify data exchange and processing.
4 Exchange formats
4.1 General
The data format is the carrier of data exchange between auditor and auditee. So, it is necessary to make an
agreement on data format between the two sides in data exchange. There are multiple options for output
data formats.
In case of ISO 5401, three exchange formats are specified:
— XML data files defined by XML schema specification (W3C);
— JSON data files defined by JSON schema specification (json-schema.org);
— CSV data files.
These three formats shall contain the same functional audit data content specification in accordance with
ISO 5401, but differ on the technical level only.
This means that these exchange formats are convertible from one to the other. For instance, you could
convert XML data files to CSV data files or CSV data files to JSON data files.
The XML and JSON schemas described in this document are an extension of the schemas described in
ISO/TS 21377. It is therefore necessary to combine the ISO/TS 21377 schemas in one directory with the
schemas described in this document, so that the common data type XML schema from ISO/TS 21377 can be
imported by all XML schemas.
To generate the XML and JSON schemas in a consistent way, a data model was set up from ISO 5401 in
according to ISO/IEC 11179-1. This data model is used to create consistent exchange format specifications.
Each ISO 5401 table is modelled into a “Parent Entity” and reusable data groups, if applicable, within a table
are modelled into “Child Entities”, e.g. “Physical Address”, “Billing Address”, “Tax”, “Created”, “Modified”,
“Posted”, in line with ISO 5401. Depending on the context of a “Parent Entity”, it may have a relation to one or
more “Child Entities”. For example, a “Customer” has a relation with a “Billing Address”. This way guarantees
that all reusable groups that occur in multiple tables are defined in the same way.
As the data model is not in scope of this project, it is only documented for reference purposes in
ISO/TS 21377:2023, Annex D.
The various technical specifications are explained in this document and the additional packaging and
communication agreements are defined.
4.2 XML
4.2.1 General
This subclause describes how to exchange the ISO 5401 tables using XML data files.
XML data files shall be created in accordance with:
— the syntax specifications in W3C Extensible Markup Language (XML) 1.0 (Fifth Edition);
— the functional requirements in ISO 5401;
— the functional requirements in ISO 21378;
— the technical requirements in ISO/TS 21377.
4.2.2 Technical requirements
4.2.2.1 General
Each XML data file shall contain only one ISO 5401 table, with all records (lines) for that table included
within the file.
The filename shall be in accordance with 4.6.5.
Each ISO 5401 table requires an individual XML schema for defining its XML file structure. For instance, if
there are 7 tables, there will be 7 corresponding XML schemas, one for each table.
Such an XML data file contains (schematic):
xsi:schemaLocation='name-space xml-schema-name.xsd'
xmlns='name-space'
xmlns:xsi='http://www.w3.org/2001/XMLSchema-instance'>
value
value
Italicized text shall be replaced by the definitions in this document.
4.2.2.2 Root tag
The root tag equals "Adc" followed by the ISO 5401 table name like: “AdcGlDetailsCharacteristics”.
4.2.2.3 Target name space definition
The target name space equals "http:// schemas .iso .org/ AdcsML/ Messages/ ” followed by the message name
and message version like: "http:// schemas .iso .org/ AdcsML/ Messages/ AdcGlDe tailsChara cteristics -v1".
4.2.2.4 XML tags
Table-line-tag, group-tag and data-element-tag are XML tags which are defined in the related XML schema.
XML tags are in the first step derived from the full data element names, and in the second step shortened in
a consistent manner, according to an abbreviations list (see Annex A).
Because auditors and auditees usually exchange bulk files according to ISO 5401, abbreviated tags can
reduce the file sizes by 30 % to 40 %.
Full data element names and abbreviated XML tags are together specified in ISO 5401 to XML mapping
tables (see 4.5 for explanation and example of mapping tables).
In XML schemas the full data element names are documented as annotations.
This means that programmers can have easy access to the full data element names, either from the mapping
tables or from the XML schemas.
4.2.2.5 Optional fields
Optional fields and optional groups of fields can be omitted from the XML data file, only if these data
elements are not available in the source system that delivers the audit data.
4.2.2.6 Repeating groups
Repeating groups like “Tax” can occur up to the maximum number that is defined in the XML schema.
4.2.2.7 Special characters to be escaped
The following special characters shall be escaped in XML data files as follows:
< (less than) to be replaced with <
> (greater than) to be replaced with >
& (ampersand) to be replaced with &
‘ (apostrophe) to be replaced with '
“ (quotation mark) to be replaced with "
4.2.3 XML schema
4.2.3.1 General
Each ISO 5401 file is technically specified by an XML schema and can also be validated by using that schema.
XML schema files shall be created in accordance with the syntax specifications in W3C Extensible Markup
Language (XML) 1.0 (Fifth Edition), W3C XML Schema Part 1: Structures Second Edition, W3C XML Schema
Definition Language (XSD) 1.1 Part 2: Datatypes and the functional requirements in ISO 5401.
Table 1 shows the ISO 5401 representation formats and the equivalents used in XML schema.
Table 1 — Representation specification in XML schema
ISO 5401 representation XML schema representation
%ns
%nc
%m.nf
%nd
Table 2 shows the ISO 5401 datatypes and the equivalents used in XML schema.
Table 2 — Datatypes in XML schema
ISO 5401 datatype XML schema datatype
Date
Time
String
Decimal
Integer
Boolean
All schema files are bundled in one official ISO delivery package, which contains the schemas that have been
established in this document, used for exchanging the ISO 5401 audit data.
A development package is also available, which contains the schemas that are used to develop new versions
of the existing schemas and for the development of extension schemas.
To download the electronic version of these XML schemas, see Annex D.
4.2.3.2 Official ISO delivery package
All schema files in this package have one and the same version number, which can be found in the schema
file itself.
The first delivery of the package has version number 1. After a certain period, if there are sufficient reasons
for this, a new package of schemas will be delivered with a successor version number, for example, version
number 2.
This package contains all ISO 5401 table schemas, where the name of the schema file is equal to the root tag
name like “AdcGlDetailsCharacteristics.xsd”.
All XML schemas in this package shall import the data type schema “Adc_DataTypes.xsd”. This data type
schema is part of the XML delivery package of ISO/TS 21377. It is therefore necessary to place the XML
schemas of ISO/TS 21377 and the XML schemas that belong to this document in one directory. Then the data
type schema Adc_DataTypes.xsd can be imported by all schemas.
A list of these XML schemas can be found in Annex B.
EXAMPLE 1 “AdcGlDetailsCharacteristics.xsd”:
MESSAGE
GL DETAILS CHAR
Journal ID
Characteristic Type
Characteristic Sequence Number
maxOccurs="1">
Characteristic UOM Code
maxOccurs="1">
Characteristic Value
maxOccurs="1">
System Characteristic Value
EXAMPLE 2 Part of Adc_DataTypes.xsd which is part of the XML schema delivery package of ISO/TS 21377:
xmlns:xsd="http://www.w3.org/2001/XMLSchema"
targetNamespace="http://schemas.iso.org/AdcsML/Adc_DataTypes-v1
"
elementFormDefault="qualified" attributeFormDefault="unqualified" version="1.0">
4.2.3.3 Development package
This package contains the schemas that are used to develop new versions of the existing schemas and for the
development of extensions.
In this package each schema has its own version number, which is included in the version attribute and
which is added to the name of the XML schema file. In the first delivery of this package, all schemas have
version 1.0 like “AdcGlDetailsCharacteristics-v1.0.xsd”. When a schema changes, the minor version number
is incremented each time (e.g. version number changes from 1.0 to 1.1).
In this package, all schemas contain their own data type definitions, so that they can be further developed
independently and there is no common data type schema.
After a certain period of time, if there are sufficient reasons to do this, a new official ISO delivery package
will be delivered with the next successor major version number, for example, version number 2 (see 4.2.3.2);
and the new common data type schema (Adc_DataTypes.xsd) will be delivered.
A new development package will also be delivered, in which all schemas will have version 2.0.
EXAMPLE “AdcGlDetailsCharacteristics-v1.1.xsd”:
MESSAGE
GL DETAILS CHAR
Journal ID
Characteristic Type
Characteristic Sequence Number
maxOccurs="1">
Characteristic UOM Code
maxOccurs="1">
Characteristic Value
maxOccurs="1">
System Characteristic Value
4.2.4 XML sample
The following example shows one XML data file that contains only one record of an ISO 5401 table:
xmlns="http://schemas.iso.org/AdcsML/Messages/AdcGlDetailsCharacteristics-v1
"
xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
JRN1
NL_VAT_ITEM_WEIGHT
1
KG
110.0000
110.0000
4.3 JSON
4.3.1 General
This subclause describes how to exchange the ISO 5401 tables using JSON data files.
JSON data files shall be created in accordance with:
— the syntax specifications in ISO/IEC 21778;
— the functional requirements in ISO 5401;
— the functional requirements in ISO 21378;
— the technical requirements in ISO/TS 21377.
4.3.2 Technical requirements
4.3.2.1 General
Each JSON data file shall contain only one ISO 5401 table, with all records (lines) for that table included
within the file.
The filename shall be in accordance with 4.6.5.
Each ISO 5401 table requires an individual JSON schema for defining its JSON file structure. For instance, if
there are 7 tables, there will be 7 corresponding JSON schemas, one for each table.
JSON uses the same tags as XML.
Such a JSON data file contains (schematic):
{
"table-line-tag": [{
"data-element-tag": "value",
"group-tag": {
"data-element-tag": "value"
}
}]
}
Italicized text shall be replaced by the definitions in this document.
4.3.2.2 $id
JSON data files do not contain a namespace definition and root tag, in contrast to XML data files. "$id"
is the first data element in each JSON data file. The value of $id includes the ISO 5401 table name (e.g.
AdcGlDetailsCharacteristics) and main version number (e.g. -v1).
Example of $id:
"$id": "http:// schemas .iso .org/ AdcsML/ Messages/ AdcGlDe tailsChara cteristics _jsd6 -v1"
4.3.2.3 JSON tags
A JSON data file contains the table-line-tag like “GlDtlsChar” only one time with a number of the table lines.
Table-line-tag, group-tag and data-element-tag are the JSON tags which are defined in the related JSON schema.
JSON uses the XML tags. XML tags are in the first step derived from the field names, and in the second step
shortened in a consistent manner, according to an abbreviations list (see Annex A).
Because auditors and auditees usually exchange bulk files according to ISO 5401, abbreviated tags can
reduce the file sizes by 30 % to 40 %.
Full data element names and abbreviated XML tags are together specified in ISO 5401 to XML mapping
tables (see 4.5 for explanation and example of mapping tables).
This means that programmers can have easy access to the full data element names from the mapping tables.
4.3.2.4 Optional fields
Optional fields and optional groups of fields can be omitted from the JSON data file, only if these data
elements are not available in the source system that delivers the audit data.
4.3.2.5 Repeating groups
Repeating groups like “Tax” can occur up to the maximum number that is defined in the JSON schema. In the
case of a repeating group, all occurrences shall be enclosed by square brackets [].
EXAMPLE 1 Repeating group Tax with only one occurrence:
"Tax": [{
"TaxTypCd": "TAX01",
"TaxLocAmt": 12.50,
"GlTaxDbAcntNr": "ACC123456789",
"GlTaxCrAcntNr": "ACC123456789"
}],
EXAMPLE 2 Repeating group Tax with 4 occurrences:
"Tax": [{
"TaxTypCd": "TAX01",
"TaxLocAmt": 12.50,
"GlTaxDbAcntNr": "ACC123456789",
"GlTaxCrAcntNr": "ACC123456789"
},
{
"TaxTypCd": "TAX02",
"TaxLocAmt": 5.00,
"GlTaxDbAcntNr": "ACC123456789",
"GlTaxCrAcntNr": "ACC123456789"
},
{
"TaxTypCd": "TAX03",
"TaxLocAmt": 0.75,
"GlTaxDbAcntNr": "ACC123456789",
"GlTaxCrAcntNr": "ACC123456789"
},
{
"TaxTypCd": "TAX04",
"TaxLocAmt": 1.00,
"GlTaxDbAcntNr": "ACC123456789",
"GlTaxCrAcntNr": "ACC123456789"
}],
4.3.2.6 Special characters to be escaped
The following characters are reserved characters and cannot be used in JSON and shall be properly replaced
once they appear in strings:
backspace to be replaced with \b;
form feed to be replaced with \f;
newline to be replaced with \n;
carriage return to be replaced with \r;
tab to be replaced with \t;
double quote to be replaced with \";
backslash to be replaced with \\.
4.3.3 JSON schema
4.3.3.1 General
Each ISO 5401 file is technically specified by a JSON schema and can also be validated by using that schema.
JSON schema files shall be created in accordance with the syntax specifications written in ISO/IEC 21778,
JSON Schema: A Media Type for Describing JSON Documents and the functional requirements in ISO 5401.
Table 3 shows the ISO 5401 representation formats and the equivalents used in JSON schema.
Table 3 — Representation specification in JSON schema
ISO 5401 representation JSON schema representation
%ns "type": "string",
"maxLength": n,
%nc "type": "string",
"minLength": n,
"maxLength": n,
%m.nf "type": "number",
"multipleOf": 0.0001, (when n = 4)
"multipleOf": 0.00000001, (when n = 8)
"type": "number",
%nd
Table 4 shows the ISO 5401 datatypes and the equivalents used in JSON schema.
Table 4 — Datatypes in JSON schema
ISO 5401 datatype JSON schema datatype
Date "type": "string",
"minLength": 10,
"maxLength": 10,
"pattern": "^\\d{4}-(0[1-9]|1[0-2])-(0[1-9]|[1-2]\\d|3[0-1])$",
Time "type": "string",
"minLength": 8,
"maxLength": 8,
"pattern": "^([0-1]\\d|2[0-3]):([0-5]\\d):([0-5]\\d)$",
"type": "string",
String
"type": "number",
Decimal
"type": "number",
Integer
"type": "boolean",
Boolean
All schema files are bundled in one official ISO delivery package which contains the schemas that have been
established in this document, used for exchanging the ISO 5401 audit data.
A development package is also available, which contains the schemas that are used to develop new versions
of the existing schemas and for the development of extension schemas.
To download the electronic version of these JSON schemas, see Annex D.
4.3.3.2 Official ISO delivery package
All schema files in this package have one and the same version number, which can be found in the schema
file itself.
The first delivery of the package will have version number 1. After a certain period, if there are sufficient
reasons for this, a new package of schemas will be delivered with a successor version number, for example
version number 2.
This package contains all ISO 5401 table schemas. The name of the JSON schema file is equal to "Adc" followed
by the ISO 5401 table name and then followed by “_jsd6.json” like: “AdcGlDetailsCharacteristics_jsd6.json”.
In this package, all schemas have their own datatype definitions.
A list of these JSON schemas can be found in Annex C.
EXAMPLE “AdcGlDetailsCharacteristics_jsd6.json”:
{
"$schema": "http://json-schema.org/draft-06/schema#",
"$id": "http://schemas.iso.org/AdcsML/Messages/AdcGlDetailsCharacteristics_jsd6-v1",
"description": "JSON Definition of message hierarchy: ADC GL Details Characteristics v1.0",
"modelRef": [
"Message: ADC GL Details Characteristics v1.0",
"Generated at: 18-03-2024 10:55:50",
"Organisation: This schema is part of ISO 24815 Technical Specification"
],
"type": "object",
"additionalProperties": false,
"properties": {
"$id": {
"type": "string",
"format": "uri-reference"
},
"GlDtlsChar": {
"type": "array",
"title": "GL DETAILS CHAR",
"minItems": 0,
"maxItems": 999999,
"items": {
"type": "object",
"additionalProperties": false,
"properties": {
"JrnId": {
"$ref": "#/definitions/domains/TypId100",
"title": "Journal ID"
},
"CharTyp": {
"$ref": "#/definitions/domains/TypText60",
"title": "Characteristic Type"
},
"CharSqNr": {
"$ref": "#/definitions/domains/TypText60",
"title": "Characteristic Sequence Number"
},
"CharUomCd": {
"$ref": "#/definitions/domains/TypMeaUnitCd",
"title": "Characteristic UOM Code"
},
"CharValue": {
"$ref": "#/definitions/domains/TypText1000",
"title": "Characteristic Value"
},
"SystCharValue": {
"$ref": "#/definitions/domains/TypText1000",
"title": "System Characteristic Value"
}
},
"required": [ "JrnId", "CharTyp" ]
}
}
},
"required": [ ],
"definitions": {
"domains": {
"TypId100": {
"type": "string",
"maxLength": 100,
"title": "IDENTIFIER 100"
},
"TypMeaUnitCd": {
"type": "string",
"maxLength": 80,
"title": "MEASUREMENT UNIT CODE"
},
"TypText1000": {
"type": "string",
"maxLength": 1000
...
ISO/TS 24815:2025は、監査データ収集のための技術的な交換フォーマットを規定する重要な文書です。特に、関税および間接税の拡張に焦点を当て、XML、JSON、CSVといった出力ファイルフォーマットを使用しています。この標準の主な強みは、ISO 5401で定義された機能的な内容を支えるための明確なスキーマファイルやマッピングテーブルを提供する点です。 ISO/TS 24815:2025では、XMLスキーマファイルやJSONスキーマファイル、さらにCSVマッピングテーブルがExcelファイルの別シートとして含まれています。これにより、異なるフォーマット間のデータ的一貫性を確保し、ユーザーが各フォーマットを効果的に利用できるような指針を提供しています。また、CSVフォーマットにおいては技術的解決策の使用方法も明確に指示しており、実務での運用をスムーズに進められるように配慮されています。 この標準は特に監査や税務に関連するデータの収集において、各種フォーマットの互換性を高めることで、業界全体の効率性を向上させることに寄与します。そのため、ISO/TS 24815:2025は、新たなデジタル経済において重要な役割を果たすことでしょう。データの交換が求められる現代において、この標準が提供する枠組みはますますその重要性を増していくと考えられます。
ISO/TS 24815:2025 문서는 감사 데이터 수집을 위한 기술적 교환 형식에 대해 명확하게 규정하고 있으며, 특히 세관 및 간접세 연장에 중점을 두고 있습니다. 이 문서의 주요 강점은 XML, JSON 및 CSV와 같은 다양한 출력 파일 형식을 제공하여 사용자의 필요와 요구에 맞출 수 있는 유연성을 제공한다는 점입니다. ISO 5401에 정의된 기능적 내용에 따라, 문서는 XML 스키마 파일, JSON 스키마 파일 및 CSV 매핑 테이블을 포함하고 있어, 데이터 교환과 관련된 표준화된 프로세스를 지원합니다. 특히, CSV 형식에서 기술 솔루션을 사용하는 방법을 구체적으로 명시하고 있어, 세 가지 교환 형식 간의 일관성을 유지하는 데 큰 도움이 됩니다. 이 표준은 세관 및 간접세 분야에서 데이터 수집의 효율성을 높이는 데 중요한 역할을 할 수 있으며, 전 세계적으로 규정 준수를 지원하는 데 필수적인 가이드를 제공합니다. 또한, 감사 데이터의 포맷을 통일함으로써, 거래의 투명성을 및 신뢰성을 향상시키는 데 기여할 것입니다. ISO/TS 24815:2025는 세관 및 간접세 관련 기관에서 전자적 데이터 전송의 일관성과 효율성을 보장하기 위한 필수 문서로, 관련 업계 종사자들에게 매우 중요한 기준서로 평가될 수 있습니다. 이러한 점에서 이 표준은 단순한 규정이나 지침을 넘어, 실제적이고 실용적인 가치를 지닌 문서로 자리매김할 것입니다.
ISO/TS 24815:2025 provides a robust framework for the technical exchange formats necessary for audit data collection, particularly in the context of customs and indirect tax. The document specifies the use of Extensible Markup Language (XML), JavaScript Object Notation (JSON), and flat file (CSV) formats, ensuring a versatile approach to data management and interoperability. One of the primary strengths of this standard is its comprehensive scope, which encompasses detailed technical specifications that align with ISO 5401. By offering schema files for both XML and JSON, as well as CSV mapping tables, the standard facilitates the smooth implementation and integration of these exchange formats into existing systems. This makes it particularly relevant for organizations engaged in auditing within the customs and indirect tax domains, providing them with the necessary tools to collect and report data efficiently. Additionally, the document's focus on maintaining consistency across the three formats-XML, JSON, and CSV-enhances its usability. The inclusion of guidelines for applying technical solutions specifically to the CSV format demonstrates a forward-thinking approach to data exchange, accommodating varying technological capabilities and preferences among stakeholders. Overall, ISO/TS 24815:2025 is a crucial resource for entities involved in audit processes related to customs and indirect taxation, delivering clear and structured methodologies for data collection that are essential for compliance and operational efficiency. The focus on standardization in data formats positions this document as a pivotal reference point in the evolving landscape of audit requirements.










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