EDP operators can prepare their own report or use third-party software to do this. The report must be submitted in the approved form, which is a validly generated XML file.
A report is only considered lodged in the approved form if the form is complete. Failure to properly complete this form may result in an error and rejection of the report. You will need to ensure any errors are resolved before you can re-lodge. Relationship managers will contact you to inform you how to correct and resubmit the report.
For more information about the approved form, see the SERR technical specificationExternal Link.
EDP operators that have an ABN need to lodge their report through Online services for business.
Overseas platform operators without an ABN will need to lodge using an ATO reference number (ARN) via Online services for non-residentsExternal Link. Overseas platform operators that haven't reported before will receive an ARN when they lodge their first report through Online services for non-residents.
We will work with EDP operators and intermediaries to assist with data quality and data reporting.
When you need to lodge your report
EDP operators must lodge a report on or before the 31st day after the end of the following biannual reporting periods:
- For transactions made between the period 1 January to 30 June, the report must be lodged by 31 July.
- For transactions made between the period 1 July to 31 December, the report must be lodged by 31 January.
How to lodge your report
EDP operators or intermediaries must prepare their report in the approved form, which is a validly generated SETP XML Schema file.
Information about how to create and complete the XML Schema form are available on the Software developersExternal Link website. Instructions on how to complete specific fields are also contained in the SERR Business Implementation GuideExternal Link.
To successfully lodge your report, you will need to
- build and populate a Bulk Business Document Message (BBDM) wrapperExternal Link
- build the SERR report using XML Schema
- populate the required fields in the SERR report
- lodge the report with no errors.
To be lodged correctly, your file must be under 5GB. If the file is larger than 5GB it must be compressed. An uncompressed XML file containing 500,000 seller records will be approximately 10GB; compressing this file would reduce its size to approximately 1GB.
Lodgment channels
Submitting your report via Online services for business or Online services for non-residents will require you meeting the minimum standards of the XML file structure. You will not be able to submit your file if there are errors.
Additionally, after submission the file may fail to process if there are mistakes within the file or the data quality is not of an acceptable standard. If your file fails to process, you will be contacted to correct and resubmit the file.
Online services for business
EDP operators that have an ABN can lodge their report via Online services for business.
For simple, secure and flexible access to Online services for business, you will need both:
- your Digital ID (myID) – an app you download to your smart device that lets you prove who you are online
- Relationship Authorisation Manager (RAM) – an authorisation service that allows you to act on behalf of a business online, once you've linked your business with your Digital ID.
For more information about registering for Online services for business, see Set up your access to Online services for business.
Once you have registered with myID and RAM, you can lodge by:
- navigating to onlineservices.ato.gov.au/business/External Link
- choosing the entity and ABN that has the lodgment obligation for SERR
- selecting File transfer from the Lodgments drop-down menu.
Non-resident EDP operators and those not entitled to an ABN
EDP operators without an ABN will need to get an ATO Reference Number (ARN) to lodge their SERR report.
The steps to take are:
- register for an AUSid
- set up access to Online services for non-residentsExternal Link and an ARN will be allocated.
An intermediary (for example, a software provider, data manager, agent or parent company acting on behalf of an EDP) must have the appropriate authorisation from the EDP to prepare and lodge the SERR report on their behalf.
An intermediary must log into their own Online services for business or Online services for non-residents and lodge the report on behalf of the EDP via File transfer.
A non-resident EDP operator without an ABN can authorise an intermediary to lodge on their behalf via Online services for non-residentsExternal Link.
Intermediaries may link their AUSid to the SERR account on behalf of their client by completing the following steps:
- Access the Online services for non-residentsExternal Link.
- Select Enter Authorisation code under the Login button.
- Log in with your AUSid details and select Continue.
- Enter their authorisation code and select Continue.
If you are experiencing issues with AUSid, see our troubleshooting information. You can also contact us if you require technical support or have other enquiries.
Validation report
After you submit your file, a receipt will be confirmed, and the file will be validated for errors. A validation report will be generated once the file has been processed. You can choose to receive an email notification to let you know when the validation report is available.
If your report is unable to be processed or has errors, you will receive a notification instructing you to correct and resubmit the report.