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.