Message Header

Use the guidance in the OECD XML Schema User Guide together with our clarifications below to avoid errors or comments in the Message Header (MessageSpec) when submitting the GloBE Information Return to us. 

 

The Message Header contains metadata and information used to identify the file.

The Message Header in the XML file and in the OECD guidance is designed for the exchange of information between countries. This means that not all data elements are relevant when you're submitting the GloBE Information Return to us. We've therefore prepared a summary of the data elements that are relevant and must be completed when submitting the GloBE Information Return through our online portal. 

How to complete it

  • “SendingEntityIN”: enter the organisation number (9 digits) of the entity submitting the GloBE Information Return. The organisation number entered here must be the same as for the entity you select when you're logged in to submit the GloBE Information Return. 
  • “TransmittingCountry”: must only contain the country code for Norway “NO”.
  • “ReceivingCountry”: must only contain the country code for Norway “NO”.
  • “MessageType”: enter the value "GIR"
  • “MessageRefID”: complete this element with a free-text value that provides a unique reference, for example “StatusNO2024xxx”, where xxx is replaced by the first three letters of the entity's name or similar.
  • “MessageTypeIndic”: enter the value "GIR101". The values "GIR102" and "GIR103" must not be used. If you need to amend the GloBE Information Return after it has been submitted, you must send us a request for amendment. 
  • “ReportingPeriod”: enter the date of the last day of the fiscal year to which the reporting relates (the date must correspond to the last day of the fiscal year of the ultimate parent entity of the group. The date entered here must be the same as the date in the “Period/End” element in Filing Info). The date must be entered in the format yyyy-mm-dd.
  • “Timestamp”: enter the date and time when the GloBE Information Return was completed or submitted, in the format yyyy-mm-dd'T'hh:mm:ss.

If the XML file does not contain these elements, or if the elements haven't been completed, the file will not comply with the XSD requirements. The GloBE Information Return will then fail validation when the file is uploaded, and it will not be possible to submit it. 

The following elements is not required to be completed

The Message Header also contains the following elements, which do not need to be completed:

  • "Warning"
  • "Contact"

You will not receive errors or remarks if you leave these elements without a value when submitting a supplementary tax (GIR) return to us.