April 8th 2015, Helsinki
Haluatko tietää, mitä työni on?
No, voin kertoa teille, että olen töissä aiheista
kuten liiketoiminnan raportointiin, ohjelmistojen kehittäminen, varmuus, kirjanpito, hallinto- ja vero-
oikeuden, tilintarkastus, julkinen avain infrastruktuurit,
monisivuinen alustoja, XBRL, taksonomiat liiketoimintaprosessien mallintaminen ja julkisen ja
yksityisen sektorin yhteistyö , .... mutta tämä
ei ole täydellinen lista. Joten
mitä sinä teet?
January 27th 2015, Sundsvall
Du vill veta vad mitt jobb är? Tja, jag kan säga att jag jobbar på som affärsrapportering, mjukvaruutveckling, försäkran, bokföring, administration och
skatterätt, revision, Public Key Infra, mångsidiga plattformar, XBRL, taxonomier, affärsmodeller, offentlig-privat samverkan ämnen , .... men
detta är inte en fullständig lista.
Så vad gör man?
April 8th 2015, Helsinki
Standard Business Reporting in the Netherlands Frans Hietbrink Strategic Advisor SBR/XBRL
Netherlands Tax and Customs Administration
Jeroen van Hulten Manager
Logius
April 8th 2015, Helsinki
Receiving party 3
Receiving party 2
Receiving party 1
Intermediairy
Bu
sin
ess
Chain
Data
Processes
Technology
Reporting chain
April 8th 2015, Helsinki
Standard Business Reporting
• Governance and Standards are key success factors for SBR
• Vision and Goals are key drivers for how to organize
April 8th 2015, Helsinki
Multi Domain Approach
Governance
Process, Data, Technology
Standardization
Efficiency + Transparency
Reuse
SBR program: designed to address a key issue
April 8th 2015, Helsinki
Data Technology Processes
Other countries
SBR vs. XBRL – key differences
XBRL
XBRL
NTA NT
Arch.
Public + private (governance)
DigiPoort WUS, etc
Taxo
Imposed by individual regulator
Different taxonomies, even within countries
XBRL, but no pre-defined process standards
Various portals, ports, protocols for submitting messages
NT(A) = Netherlands Taxonomy (Architecture) WUS = WSDL/UDDI/SOAP: communication standards
April 8th 2015, Helsinki
Paradigms used in eGovernment
From market/civilians to government
Report once Use many:
• Business Register
• Income Register
• Register of persons
Store once Report Many
• SBR
April 8th 2015, Helsinki
April 8th 2015, Helsinki
April 8th 2015, Helsinki
Report once Use many Finnish
concept?
April 8th 2015, Helsinki
Store once Report many
Employee Benefit
Agile minds
Banking
Agriculture & food
Healthcare
Education Public housing
Intra-government
SBR program: designed to address a key issue
April 8th 2015, Helsinki
GAAP opbouw schema’s
Tax Administration
Chamber of Commerce
April 8th 2015, Helsinki
RCA: Referential Chart of Accounts
April 8th 2015, Helsinki
Source Document
Administration
Reports
SBR CoC
SBR Tax
SBR CBS
SBR Bank
NT Entry points
BT Entry points
XAS
XAF
SBR
RCA
Mapping RCA to SBR
April 8th 2015, Helsinki
SBR Program: involved parties: background
P = Personnel I = suppliers of PKI B = Bookkeeping R = Reporting (annual accounts) T = Tax
April 8th 2015, Helsinki
April 8th 2015, Helsinki
Receiving party 3
Receiving party 2
Receiving party 1
Intermediairy
Bu
sin
ess
Chain
Data
Processes
Technology
Reporting chain
April 8th 2015, Helsinki
Receiving party 3
Receiving party 2
Tax Administration
Intermediairy
Bu
sin
ess
Chain
Data
Processes
Technology
600.000 companies
80% of Corporate Income Tax
12.000 administrative service providers
200 softwaresuppliers
10 million Tax Demand Forms 2015
Reporting chain: Tax filing
April 8th 2015, Helsinki
Mandating tax-filing (using XBRL)
Mandating Filing
• everyone
Mandating Electronic Filing
• enterprises
• web-application
• proprietary gateway (BAPI) and XML
Mandating XBRL Filing (Standard Business Reporting - SBR)
• shared gateway (Digipoort) and XBRL
April 8th 2015, Helsinki
Maintenance of Taxonomy
Taxonomy has to be maintained because of:
• changes in data-demand (legislation, policy etc)
• changes in architecture
Timeline 01-04-20xx NTA published
NT-alpha-generic published
Data-demand (Tax) frozen
01-07-20xx NT-alpha-Tax published
01-10-20xx NT-alpha-2-Tax published
01-11-20xx NT-beta (Tax, CoC, CBS) published
01-12-20xx NT-final published
31-12-20xx NT-final in production
April 8th 2015, Helsinki
Received by the Tax Administration using SBR
2015 =Q1
April 8th 2015, Helsinki
Year 2008 2009 2010 2011 2012 2013 2014 2015
VAT 2.784 7.452 19.117 86.759 168.932 337.523 2.441.669 811.433
Sup-VAT 850
ICT 0 13 0 525 9.229 33.446 194.752 61.445
CIT 0 47 359 354 1.059 328.667 572.649 129.890
IT 0 0 0 3 255 2.781.205 3.512.474 1.190.788
PR-CIT 0 0 0 0 0 13.641 77.225 38.310
PR-IT 0 0 0 0 0 49.751 234.919 123.333
Ext. request 0 0 0 0 0 1.733 603.955 223.501
Wages Tax 81
Allowances 16.528 55.116
Total 2.784 7.512 19.476 87.641 179.475 3.545.966 7.654.171 2.634.747
Sent by the Tax Administration using SBR
2015 = Q1
April 8th 2015, Helsinki
Year 2013 2014 2015
Pre-filled (C)IT 98
C-TDF-IT 28.120 1.809.441 1.251.207
C-TDF-CIT 1.569 251.131 263.076
C-TDF-VAT 0 81.567 66.872
Total 29.689 2.142.139 1.581.253
Requests 2015-03
Pre-filled IT'14 1.588
C-TDF-IT '12 784.388
C-TDF-IT ,13 1.646.331
C-TDF-IT '14 1.814.532
C-TDF-IT '15 1.754.765
C-TDF-CIT '12 194.560
C-TDF-CIT '13 379.268
C-TDF-CIT '14 435.588
C-TDF-CIT '15 427.824
C-TDF-VAT'15 166.977
SBR-reports
VAT: Vaule Added Tax Return Form
Sup-VAT: supplementary filing of VAT
ICT: filing of Intra Communautary Transactions
CIT: filing of Corporate Income Tax Return Form
IT: filing of Income Tax Return Form
PR-CIT: Provisional (assesment) Tax Return Form Corp.Inc. Tax
PR-IT: Provisional (assesment) Tax Return Form .Inc. Tax
Ext. request (extra): forms meaning to extend the time of filing
Wages
Allowances
April 8th 2015, Helsinki
Receiving party 3
Chamber of
Commerce
Receiving party 1
Intermediairy
Bu
sin
ess
Chain
Data
Processes
Technology
600.000 companies
99% of annual reports
12.000 administrative service providers
300 softwaresuppliers
600.000 annual reports in 2017
Reporting chain: Annual reports
April 8th 2015, Helsinki
Book 2, Netherlands Civil Code (NCC)
DAS – Industry specific
Dutch Accounting Standards
(DAS) - Core Common practice
Company extensions
Dutch GAAP
April 8th 2015, Helsinki
NBA: assurance
Banks
Annual account in XBRL
Chambers of comm.
Tax adm.
Digital signature
of enterprise
audit statement in XBRL
Digital signature
of CPA
April 8th 2015, Helsinki
NBA: assurance
April 8th 2015, Helsinki
XBRL/SBR Annual
Accounts
XBRL/SBR Auditors Report
Validation
Normative Presentation
Annual Accounts (equivalent to
paper)
Auditors Report (equivalent to
paper)
April 8th 2015, Helsinki
NBA: assurance
Companies
• Draft SBR annual accounts
• Issue SBR annual accounts
Auditors
• Audit SBR annual accounts
• Draft and issue SBR auditor reports
Users
• Render SBR annual accounts
• Render SBR auditor reports
Toolin
g
Received by Chambers of Commerce using SBR
2015 = Q1
April 8th 2015, Helsinki
Year 2008 2009 2010 2011 2012 2013 2014 2015
System to system 0 410 1.581 3.430 7.497 27.686 93.646 37.222
Portal 0 0 0 0 0 0 13.891 8.474
Total 0 410 1.581 3.430 7.497 27.686 107.537 45.696
Banks: credit reports
Entrepeneurs
Intermediairies
Portal S2S
Gateway
Gateway which receives and validates reports and sends them to the banks
New
Existing
April 8th 2015, Helsinki
SBR: business case
April 8th 2015, Helsinki
Ministry of education (OCW): a digital world
Dutch Gaap
Extra rules for this sector
April 8th 2015, Helsinki
Annual account (Dutch Gaap +)
A Profile of the organisation B Governance C Policy, activities, results D Annual account E Additional information
Unstructured High reliability
Structured Low reliability
Possible descripancies
April 8th 2015, Helsinki
Ministry of health care: a mixed world
Implementing SBR in additional reporting chains
Reporting Chain Reengineering Methodology:
• coherent set of phases, activities, instruments, go/no-go decision points
• substantive guides
used
• to facilitate step-by-step decision making
• to promote a controlled implementation
• to minimise risks along the way in areas such as IT implementation, organisational change, ac-ceptance and financing
Phases
• exploration, analysis and redesign, experimentation, scaling up
April 8th 2015, Helsinki
Implementation: phases
April 8th 2015, Helsinki
SBR: Challenges in the Netherlands
April 8th 2015, Helsinki
SBR-NL challenges:
• working in a competitive market
• seeking the buy-in of organizations
involved (public & private sector)
• getting the market to actually start using
SBR
SBR-NL: seeking co-operation:
• on issues that have deep impact for
business- and government processes
• on issues that were not understood by
many
• Therefore: Development & Dissemination
of Knowledge is key topic
Agendasetting Uninformedoptimism
Informedpessimism
Informedoptimism
RealisationTime
OptimismPhases in the process
Pessimism
SBR: An easy approach? Definitely not
April 8th 2015, Helsinki
• Coalition of the willing is never easy
• It takes a strong vision and shared purpose to get the right results
• The shared purpose drives which stakeholders need to be at the table
• Representatives from stakeholders need to be at the right level
• How to manage a multi domain program?
• Change and investments for many stakeholders need to be
synchronized to be effective
• Timing is everything : the impact of a filing mandate
Challenging the chain
April 8th 2015, Helsinki
• Describes SBR from challenge to solution
• Contains insights from specialists and academics
• Examplifies paradigms shifts necessary for large scale public-private IT programmes
• Pre-release:
• Website: www.sbr-nl.nl/challengingthechain
• Email: [email protected]
• Twitter: #SBR_nl
• Release:
• Available end of May after formal presentation