ISO/TS 24815:2025

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
• ICS: 35.240.99 - IT applications in other fields
• 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

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
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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
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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).
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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 -2012
...