Create a digital platform report
Schema and supporting guidance for software developers or agents acting for digital platform operators to create XML reports about sellers using digital platforms.
As a digital platform operator, you must use this guidance for your software developer to build and fill in reports in XML format for submission to HMRC.
Check that you have before creating your files.
You can also use a third-party software provider to build your XML files.
How to build the XML file
To build the XML file, and correct or delete any data in the file, you must:
- use the — technical details that explain how your XML file must be structured and formatted
- follow the — rules that your content and data need to follow to build the XML file
To help build the XML file, and correct or delete any data in the file, use:
- the — it contains detailed information on the XML schema and each field of the XML file
- examples of , which also show you how reportable sellers can be consolidated
What to check when creating the XML file
Your XML file must:
- present the information as quarterly reports within the file
- present all monetary values in whole numbers, for example, £20, not £20.30
- match the schema and business rules to prevent a failed submission
- include the platform operator ID in the ‘SendingEntityIN’ field, not the registration ID
- have all comments removed to pass business rules
Your XML file must not be:
- bigger than 100MB
- a compressed zip file
You do not need to encrypt a file before submitting it. The system will encrypt the file after we’ve completed our checks.
If you have questions about the schema email aeoi.enquiries@hmrc.gov.uk.