# Modify tax reports (non-US)

Update and create sellers in your report for platform tax reporting.

> #### Private preview
> 
> Platform tax reporting is in private preview. [Request early access](https://docs.stripe.com/connect/platform-tax-reporting.md#request-early-access) to join the preview.

Stripe automatically generates sellers for all connected accounts in a given tax year. Sellers are available on the [Tax reporting](https://dashboard.stripe.com/connect/taxes/forms) page in the Dashboard.

If you need to update or correct a seller, you can export a tax form to a CSV file, modify the values in the CSV file, then import the updated CSV file to modify the seller form with the updated values.

You can create new sellers that aren’t associated with a connected account by importing CSV files, as long as you provide an external account ID.

## Export a CSV

> Only admins have permission to download unredacted sensitive information by default. If you need to enable it for a team member that only has a tax analyst role, reach out to your account team.

You can export tax information to verify data against your internal systems or to prepare for a subsequent import. You can also export why your seller is in “Needs attention” using the `needs_attention_reasons` row in the CSV export to fix any report formatting errors.

Whatever your rationale, you can export by clicking the **Export** button, then **Export CSV**. Choose the column sets you want to export. You can filter by information type and transaction type to reduce the columns that are exported. You can also choose whether or not to redact sensitive information, like TINs and Financial Identifiers. If you choose to redact this information, the column shows a masked value (for example, `*********`).

The export considers any filters that you apply. You can see any applied filters by hovering over **filters applied** in the export dialog.

After you initiate an export you can monitor it on the **Exports & imports** tab. An export expires 7 days after initiation.
![Export tax information to CSV file format](https://b.stripecdn.com/docs-statics-srv/assets/global-tax-reporting-export.c03f22f516bbe469d91fd28dae6269ba.png)

## Import seller information

> The maximum allowed file size is 75 MB.

Stripe provides values for seller data whenever possible. However, Stripe won’t automatically provide monetary amounts and you might want to supply your identity information.

When you import information, Stripe uses the imported values and generates the reports based on the information you provide. If you make updates to the connected accounts after importing from CSV, the updates aren’t recorded in the generated reports. If you need to return to the Stripe-supplied values, contact your account team.

After you initiate an import you can monitor it on the **Exports & imports** tab.

Imported values don’t carry over from year-to-year.
![Import tax information](https://b.stripecdn.com/docs-statics-srv/assets/global-tax-reporting-import.37a7ef4a668ca046fec881e90a7eb839.png)

### Set a value as empty

By default, you leave a value empty during import, it doesn’t change any existing value. To set a value as empty, use the `SET_EMPTY` special value.

## Default values

### Monetary amounts

By default, if you don’t import a monetary amount for a transaction field but include the seller in the report, Stripe uses a value of 0 and the seller country’s default currency. Similarly, if you import a currency with no numerical amount, we set a value of 0. If you import a numerical amount with no currency, we use the seller country’s default currency.

### Identity fields

Identity information is generally sourced from your connected account. To save steps when preparing your report, we fill in some defaults for required values. Always confirm the accuracy of these values as they pertain to your specific setup.

- `creation_date_on_platform` in Canada: This required field asks for the date the seller opened their account on your platform. Stripe defaults to using the creation date of the Stripe account. If this date differs, update the value appropriately.
- `account_holder_name` in Australia: This required field asks for the name of the financial account holder that income is paid or credited to. If this wasn’t provided, Stripe defaults to the legal entity or representative name, depending on your connected account business type. If the financial account holder name differs from the connected account holder, update the value appropriately.

## Override the seller status 

Stripe calculates a status for each seller based on the activity type, year-to-date amount, and information completeness. You can override the status by setting a value for the `filing_requirement` field on import. This field can have one of the following values:

- `NOT_REQUIRED`: Don’t file the form, even if it meets the threshold and is complete.
- `FILE_EVEN_IF_BELOW_THRESHOLD`: File the form if it’s complete, even if it’s below the threshold.
- `DEFAULT`: Use thresholds to decide whether to file a form. This is what the initial filing requirement value is for all sellers, which the platform can override to one of the other values.

You can’t override the status if the seller has incomplete information, because it will fail validation upon submission with tax authorities. Instead, consult with your tax advisor on values you could use here instead.

## Reporting to other countries

By default, Stripe determines the seller country based on the connected account’s country. This corresponds with the country of the TIN we collected if you used our collection tools. If you want to report a seller in a different country, you can override the seller country if both the original and new countries are in the EU. If you need to report a seller in multiple countries (for example, Germany and France), you can import a new entry with the relevant seller information and the second seller country, and adjust the existing entry.

## CSV schema

Most fields in the CSV file map directly to a field on the XML report and are named accordingly. To get the column names for your CSV import, the best approach is to do a CSV export, change the values, delete the columns you aren’t changing, and import that CSV file.

### Identity and metadata fields

| Field | Description | Relevant Regions |
| --- | --- | --- |
| `stripe_account_id` | The seller’s Stripe account ID. You can’t change this value. | CA, EU, UK, NZ, AU |
| `external_account_id` | The seller’s external account ID. This is only required for standalone sellers not associated with a connected account to help associate the seller statement with an ID. | CA, EU, UK, NZ, AU |
| `latest_filed_record_id` | The record reference id of the last filed record for this seller. It’s blank if it hasn’t been filed before. | CA, EU, UK, NZ, AU |
| `filing_requirement` | Use this field to override the [seller status](https://docs.stripe.com/connect/platform-tax-reporting/modify.md#seller-status). | CA, EU, UK, NZ, AU |
| `seller_identity_type` | Whether this seller is an “individual” or an “entity.” | CA, EU, UK, NZ, AU |
| `transmitting_country` | The country where the report containing this seller will be lodged. | CA, EU, UK, NZ, AU |
| `seller_country` | The country of the seller. | CA, EU, UK, NZ, AU |
| `tin` | The seller’s TIN. At least one TIN must be provided. The provided TIN can be “NOTIN” only if `tin_unknown` is set to true. | CA, EU, UK, NZ, AU |
| `tin_issued_by_country_code` | The jurisdiction that issued the TIN. Required if the TIN is provided. | CA, EU, UK, NZ, AU |
| `tin_unknown` | Set to true if TIN is unknown. Not relevant in AU. | CA, EU, UK, NZ |
| `no_tin_reason` | The reason that the TIN is unknown, required if `tin_unknown` is true in Canada only. Options: 1 = Resident of jurisdiction which doesn’t provide TINs. 2 = Seller has applied for a TIN and has yet to receive it from their jurisdiction of residence. 3 = Seller has been contacted to provide a TIN but hasn’t responded. 4 = Other reason | CA |
| `tin_status` | TIN status—see [ID status](https://docs.stripe.com/connect/platform-tax-reporting/dashboard.md#id-status) for more information. You can’t import this field. | CA, EU, UK, NZ, AU |
| `other_tins_and_issued_by_country_codes` | Additional TINs that you want to include in the report for the seller. Include this in TIN and country code pairs, separated by `;`. For example, `123,VA;456,FR`. | CA, EU, UK, NZ, AU |
| `vat` | VAT Identification number. Required if available in the EU only. | EU |
| `vat_status` | VAT status—see [ID status](https://docs.stripe.com/connect/platform-tax-reporting/dashboard.md#id-status) for more information. You can’t import this field. | EU |
| `entity_in` | Entity identification number (EIN), including business registration number (BRN). Not relevant in AU. | CA, EU, UK, NZ |
| `entity_in_issued_by_country_code` | Country code for where the EIN was issued. Not relevant in AU. | CA, EU, UK, NZ |
| `entity_in_type` | The type of identification number being sent. This must be one of `IIN` (individual identification number), `LEI` (legal entity identifier), `EIN` (entity identification number), `BRN` (business registration number), or `OTHER`. `IIN` is EU specific. Not relevant in AU. | CA, EU, UK, NZ |
| `entity_in_status` | Entity Identification Number status—see [ID status](https://docs.stripe.com/connect/platform-tax-reporting/dashboard.md#id-status) for more information. You can’t import this field. | CA, EU, UK, NZ |
| `other_entity_ins_and_issued_by_country_codes_and_types` | Additional EINs that you want to include in the report for the seller. Include this in EIN, country code, and type trios, separated by `;`. For example, `123,VA,OTHER;456,FR,EIN`.	Not relevant in AU. | CA, EU, UK, NZ, AU |
| `seller_first_name` | The first name of an individual seller. | CA, EU, UK, NZ, AU |
| `seller_middle_name` | The middle name of an individual seller. | CA, EU, UK, NZ, AU |
| `seller_last_name` | The last name of an individual seller. | CA, EU, UK, NZ, AU |
| `registered_business_name` | Legal name of an entity seller. In AU, this is the full organisation name of the platform. | CA, EU, UK, NZ, AU |
| `trading_name` | Trade name of an entity seller. AU-only. | AU |
| `address_line_1` | The first line of the seller’s address. | CA, EU, UK, NZ, AU |
| `address_line_2` | The second line of the seller’s address. | CA, EU, UK, NZ, AU |
| `address_city` | The seller’s city. | CA, EU, UK, NZ, AU |
| `address_region` | The seller’s state or region. | CA, EU, UK, NZ, AU |
| `address_postal_code` | The seller’s postal code. | CA, EU, UK, NZ, AU |
| `address_country` | The seller’s address country. | CA, EU, UK, NZ, AU |
| `address_type` | Optional description of the entity located at the address. Must be one of `OECD301` (residentialOrBusiness), `OECD302` (residential), `OECD303` (business), `OECD304` (registeredOffice), or `OECD305` (unspecified). Not relevant in AU. | CA, EU, UK, NZ |
| `seller_email` | The seller’s email address. Required in AU only. | AU |
| `seller_mobile_phone_number` | The seller’s mobile phone number. Required in AU only. | AU |
| `seller_birth_date` | The seller’s birth date, in YYYY-MM-DD format. Required for individuals only. | CA, EU, UK, NZ, AU |
| `seller_birth_place_city` | The seller’s birth city. Required for individuals only in the EU and only if no TIN is provided. | EU |
| `seller_birth_place_country` | The seller’s birth country. Required for individuals only in the EU only and only if no TIN is provided. | EU |
| `seller_birth_place_country_former_name` | The seller’s birth country’s former name. Stripe defaults to the current country name. Required for individuals only in the EU and only if no TIN and current birth country are provided. | EU |
| `resident_country_codes` | The residence country codes of the seller. By default, Stripe uses the account country. If there are multiple, must be a set of country codes separated by `,`. For example, `CA, FR`. Not relevant in AU. | CA, EU, UK, NZ |
| `user_name_on_platform` | The user name of the seller on the platform. Required in CA only. | CA |
| `creation_date_on_platform` | The date the seller opened their account, in YYYY-MM-DD format. Required in CA only. | CA |
| `permanent_establishments` | An EU Member State where a permanent establishment is located through which the entity seller carries out relevant activities. The country codes of permanent establishments are reported in this field, separated by a `,`. For example, `DK, EE, FI, FR`. | EU |

### Financial account fields

Financial accounts are represented in a list of JSONs in a single field (`financial_accounts`). Writing to this field overwrites what’s already used for the seller.

The fields in the JSON are as follows:

| JSON field | Description | Relevant regions |
| --- | --- | --- |
| `account_identifier` | Any financial account identifier, such as a bank account number or online account identifier. | CA, EU, UK, NZ, AU |
| `account_identifier_type` | Free text field describing the account identifier type, such as “Bank Account Number”. | CA, EU, UK, NZ |
| `account_holder_name` | The name financial account holder to which income is paid or credited. Outside of Australia this is optional, only required when the account holder name is different than the name of seller and available to the platform. | CA (optional), EU (optional), UK (optional), NZ (optional), AU (when a `BANK_ACCOUNT` is used) |
| `other_info` | Other identifying information available with respect to the account holder. | CA (optional), EU (optional), UK (optional), NZ (optional) |
| `account_type` | Type of account used. Must be one of `BANK_ACCOUNT` or `ONLINE_ACCOUNT`. | AU |
| `routing_number` | Routing number for a bank account. | AU (when a `BANK_ACCOUNT` is used) |
| `country` | The country of the bank account. | AU (when a `BANK_ACCOUNT` is used) |
| `provider` | Online payment service provider name. | AU (when an `ONLINE_ACCOUNT` is used) |

An example of a value for this field would be:

`[{"account_identifier":"123456789","account_identifier_type":"IBAN","account_holder_name":"John Doe","other_info":"Additional info about this account."},{"account_identifier":"987654321", "routing_number":"123456789","account_holder_name":"Jane Smith","country":"AU", "account_type":"BANK_ACCOUNT"}]`

### Transaction fields (non-AU)

These fields are repeated across reportable activities and quarters and represent the details about the amount paid or credited to the seller. The reportable activity type is the prefix and the quarter is suffix. The reportable activity types are:

- `personal_services`
- `sale_of_goods`
- `transportation_rental`

The quarters, which represent the quarters when the income was paid or credited to a seller, are:

- `q1`
- `q2`
- `q3`
- `q4`

The following table provides examples using `personal_services` and `q1`:

| Field | Description |
| --- | --- |
| `personal_services_consideration_q1` | Amount paid or credited to a seller’s account. This amount must be given in full units (without decimals). |
| `personal_services_consideration_currency_q1` | Currency of the consideration. |
| `personal_services_num_q1` | Number of transactions. |
| `personal_services_fees_q1` | The fees and commissions from the seller withheld by the platform. This amount must be given in full units (without decimals). |
| `personal_services_fees_currency_q1` | Currency of the fees. |
| `personal_services_tax_q1` | The taxes withheld from the seller by the platform. This amount must be given in full units (without decimals). |
| `personal_services_tax_currency_q1` | Currency of the taxes. |

### Transaction fields (AU)

These fields are repeated across reportable activities and quarters and represent the details about the amount paid or credited to the seller. The reportable activity type is the prefix and the quarter is suffix. The reportable activity types are:

- `au_ride_sourcing`
- `au_movable_asset`
- `au_food_delivery`
- `au_service`
- `au_other`

The quarters in the reporting period (H1 or H2) when the income was paid or credited to a seller are:

- `q1`
- `q2`

If the reporting period is H2 2024, `q1` represents the first quarter of that half (for example, Q3 2024).

The following table provides examples using `au_ride_sourcing` and `q1`:

| Field | Description |
| --- | --- |
| `au_ride_sourcing_financial_account_reference_q1` | The account number the payment was made to. This is either a bank account number, international account identifier, or online account identifier. |
| `au_ride_sourcing_gross_income_q1` | Gross income in AUD for the period (GST, fees, and commissions inclusive), which is the sum of all income for an activity. This amount is the total of payments for bookings or services minus refunds that might have been made for canceled bookings or services. This amount can include decimals, up to 2 numbers after the decimal. |
| `au_ride_sourcing_gst_amounts_in_income_q1` | Total GST included in the gross income amount for all sales that have a GST component for the relevant period. This amount can include decimals, up to 2 numbers after the decimal. |
| `au_ride_sourcing_number_of_activities_q1` | Total count of all activities for the reporting period. This is the total number of bookings or services that a seller has provided for that quarter. Don’t include bookings or services that were canceled and didn’t result in payment. |
| `au_ride_sourcing_fees_q1` | Total fees and commissions (GST inclusive) withheld from the seller by the platform. This amount can include decimals, up to 2 numbers after the decimal. |
| `au_ride_sourcing_gst_amounts_in_fees_q1` | GST amounts included in fees and commissions withheld from the seller by the platform. This amount can include decimals, up to 2 numbers after the decimal. |

In addition the generalized fields, the following fields specify reportable activity, though they apply across each quarter (`q1`, `q2`):

Reportable activities of `au_other` or `au_movable_asset` include a description field for each quarter:

| Field | Description |
| --- | --- |
| `au_other_other_description_q1` | Free text field to describe the activity when you choose **Other** transaction activity. |
| `au_movable_asset_other_description_q1` | Free text field for when you choose **Moveable Asset** transaction activity. You must include the registration number and the state of registration. |
| `au_movable_asset_sub_code_q1` | Specifies the category of the asset. Must be one of: `Towable asset`, `Aquatic vessel`, `Heavy vehicle or car`, `Construction vehicle`, `Airplane`, `Fashion Sharing`, or `Other Movable Asset` |
| `au_service_sub_code_q1` | Specifies the category of the service. Must be one of: `Experience`, `Skills Provisions`, `Tasking`, `Content creation`, `Peer-to-Peer Subscription`, or `Other service` |