Difference between revisions of "FATCA Manual"

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<div style="text-align: right; direction: ltr; margin-left: 1em;">[[Welcome_to_e-file_and_Fundsquare_FAQ|Home page ]][[File:Home.png|Return homepage|link=Welcome_to_e-file_and_Fundsquare_FAQ]] </div>
<div style="text-align: right; direction: ltr; margin-left: 1em;">[[Manuel FATCA|Français]] [[File:french.jpg|Accéder à la partie française|link=Manuel_FATCA]]</div>
=Introduction=
=Introduction=


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=Manual filing through e-file v2=
=Environment=


 
Select your environment.
==Environment==
 
*Select your environment:


Production environment : '''https://www.e-file.lu/e-file/'''
Production environment : '''https://www.e-file.lu/e-file/'''
Line 20: Line 14:




==Login==


*Enter your e-file login credentials (user name and password) and click the Access button.


[[File:Identification.jpg]]


'''IMPORTANT:''' If you do not have an e-file user account or if you do not remember your password, you might contact your '''e-file administrator''' of your company.
=E-file login=


Enter your e-file login credentials (user name and password) and click the Access button


==Access FATCA form==
[[File:2BeforeAfter Logins.png|350 px]]


*Click on the Report Generation icon:
'''IMPORTANT:''' If you do not have an e-file user account, you might contact your '''e-file administrator''' of your company.
[[File:Fatca ReportGen.jpg]]


[[E-file Administration|=>for more detailed information please click the link '''e-file Administration''']]


*Select Formulaire FATCA
=E-file launchpad=
[[File:Select Form Fatca.jpg]]<br/>


Once your are logged in, the e-file launchpad opens.


'''Result:''' the FATCA form opens


[[File:Open form.jpg]]
[[File:After-CRS-Launchpad.png|border|550 px]]


Click on the '''Report Generation''' icon.


=Report type=


==Complete FATCA form==
[[File:After-FATCA-PickModuleAndLaunch.png|300 px]]


===Contact tab===
[[File:AfterPoint1.png|20 px]]Once you have clicked on the '''Report Generation''' icon, the  window '''OPEN A SUB-MODULE''' pops-up.


This is the Luxembourgish part of the FATCA report added by ACD.
[[File:AfterPoint2.png|20 px]]Click on '''PICK A SUB-MODULE'''. A drop-down list opens from which you have to select your reporting type.


[[File:Contact tab.jpg]]
[[File:AfterPoint3.png|20 px]]Select '''FATCA form''' report .


[[File:AfterPoint4.png|20 px]]Click on '''LAUNCH REPORT''' button


====AEOI reference====


[[File:AEOI REF.jpg]]
A small window pops up where you have to select the FATCA report type.


*'''AEOI reference''': free text to be provided by the Depositor.
In our example we will select FATCA report.
*Specifications of the free text: maximum length 100 characters, only capital characters, number 0-9, must be unique, etc.; Cf. details [http://www.impotsdirects.public.lu/content/dam/acd/fr/legislation/legi17/echa3-sans-tc-2017-01-19.pdf ECHA3, page 13].
*Our FATCA form respects all these specifications by default. Please note that the XSD of the ACD does not check these specifications on our Sending Service and your reporting might be rejected by the ACD.


[[File:SelectFATCAReportType.png|300 px]]


====Information on Depositor====


[[File:Info Dep.jpg]]


*'''Depositor name''' (pre-filled): The '''Depositor''' is an entity (legal or natural person) that is in charge of filing the FATCA reporting to the ACD (e.g. Service provider).
The FATCA form opens.


*'''Personal Identification Number''' (pre-filled): The '''Depositor''' needs a '''Personal Identification Number''' (Luxembourgish '''Matricule''' Number also known as CCSS code) to be able to file the report.




If the '''Depositor''' does not have a Luxembourgish '''Matricule''' Number, he has to contact the '''Bureau de la retenue d'impôt sur les intérêts'''
=FATCA form=


-by mail: aeoi@co.etat.lu


-by phone: [http://www.impotsdirects.public.lu/fr/profil/organigramme/liste_telephone_service.html#srii Phone book_Bureau de la retenue d'impôt sur les intérêts]


[[File:2 AfterFormFatca.png|600 px]]


'''IMPORTANT: all pre-filled data have to be communicated to Fundsquare in order to be available in the FACTA form''' (Send mail to: [mailto:fatca_onboarding@fundsquare.net fatca_onboarding@fundsquare.net]).


==Contact information==


====Reporting person====
This is the Luxembourgish part of the FATCA report.


The Reporting Person is the Reporting Financial Institution (RFI). This element is used by the ACD for tracking purposes (i.e. in case of Zero Reporting).
[[File:2AfterFatcaContact.png|400px]]


It is the same entity as in the "Reporting FI" tab.
In the current e-file version, '''contact''' '''information''' been split into 3 sections:


[[File:RepPERSON.jpg]]
1. '''Information on depositor'''


*'''Name of the reporting financial institute''': Select the entity in the drop-down list for which the reporting is done.
2. '''Reporting person'''
*'''Reporting person''' (pre-filled once the RFI has been selected)
*'''Identification number''' (pre-filled with the Luxembourgish '''Matricule''' Number once the RFI has been selected)
*'''Entity Identification number extension''' (pre-filled with the value "M00000000"): "M00000000" is the default value if you have no extention code to communicate.


3. '''Information on declarer'''


'''IMPORTANT''': If a sub-entity has to file a FATCA reporting and does not have a Luxembourgish '''Matricule''' Number, it must enter the parent Luxembourgish '''Matricule''' Number in the first field and an additional identifier in the second field. For example, sub-funds  have to enter the Luxembourgish '''Matricule''' Number of the umbrella fund in the '''Identification Number''' field and enter the sub-fund number in the '''Entity Identification number extension''' field. Cf. details [http://www.impotsdirects.public.lu/content/dam/acd/fr/legislation/legi17/echa3-sans-tc-2017-01-19.pdf ECHA3, page 9].
These three sections can be accessed via the buttons in the vertical navigation bar or via the navigation buttons NEXT STEP [[File:AfterFATCANextStep.png|60 px]] and PAGE UP [[File:AfterFatcaGoToTopOfPage.png|30 px]] inside each page.


If the RFI has no Luxembourgish '''Matricule''' Number the instructions published on the ACD website have to be followed (Cf.: [http://www.impotsdirects.public.lu/fr/profil/organigramme/direction/division_echange_renseignements_retenue_interets.html Contact_Division échange de renseignements et retenue d’impôt sur les intérêts]).




'''IMPORTANT: all pre-filled data have to be communicated to Fundsquare in order to be available in the FACTA form''' (Send mail to: [mailto:fatca_onboarding@fundsquare.net fatca_onboarding@fundsquare.net]).




====Information on declarer====
==AEOI reference==


The declarer is a Financial Institution that is repsonsible for the reporting. The Declarer can be either the FI subject to the reporting obligation or an entity such as the management company or a trustee handling the reports for the FI. The Luxembourg tax authority needs the contact details of a reachable person (e.g.from the Back Office) who has detailed knowledge regarding the content of the report. Please note, questions regarding the format of the report should be dealt with by the Depositor.


[[File:Declarer.jpg]]
[[File:2AfterFatcaAEOIRef.png|400px]]


*This field has to be completed by a Globally Unique Identifier (GUID) that can be chosen freely in accordance with certain rules described in [http://www.impotsdirects.public.lu/content/dam/acd/fr/legislation/legi17/echa3-sans-tc-2017-01-19.pdf ECHA - n° 3 of 19 January 2017, page 13].


== Export - import files - save work in progress  ==
*Specifications: only capital characters (A-Z), number 0-9, must be unique, etc.


*The ACD  recommends not to use personal data such as the name or account number, but rather a sequential number.


[[File:Export.jpg]]
Cf. [http://www.impotsdirects.public.lu/content/dam/acd/fr/legislation/legi17/echa3-sans-tc-2017-01-19.pdf ECHA - n° 3 of 19 January 2017, page 13].


1. Click this button to export the final report in XML format. The file will be saved on your hard drive and is available for sending to the Regulator. This button will only be available if the green tick [[File:GreenIcon.png]] appears in every section of the completed form.


2. This button allows you to upload an existing XML report from your network or hard drive into the report generator.


3. Work in progress on a report has to be saved with this button. The exported .xml file will be called DRAFT_filename.xml and cannot be uploaded for filing. It can be imported onto the tool for later use. Only final reports will carry the correct naming convention for submission to the Regulator.


4.If green ticks [[File:GreenIcon.png]] appear in every section of the completed form, the Transmission button will become available.


==Information on depositor==


== File transmission ==


[[File:DepositorNamePIN.png|border|400px]]


=== Setup of the e-file v2 encryption module v2 ===
*'''Depositor name''' (pre-filled): The '''Depositor''' is an entity (legal or natural person) that is in charge of filing the FATCA reporting to the ACD (e.g. Service provider). Cf. [http://www.impotsdirects.public.lu/content/dam/acd/fr/legislation/legi17/echa3-sans-tc-2017-01-19.pdf ECHA - n° 3 of 19 January 2017, page 6].


1. The form is completed [[File:GreenIcon.png]]. Click the [[File:Transmission.png | border]] button.
*'''Personal Identification Number''' (pre-filled): The '''Depositor''' needs a '''Personal Identification Number''' (Luxembourgish '''Matricule''' Number also known as CCSS code) to be able to file the report.  


'''Result:''' the EfileCrypto.jnlp file is generated.


'''IMPORTANT:''' this file has to be '''downloaded''' (if you use the application for the first time) locally on your computer and must be '''opened''' to launch the '''Encryption Module'''.
'''IMPORTANT''': all '''pre-filled''' data have to be communicated to Fundsquare in order to be integrated in Fundsquare's database and to be available in the FATCA form


'''Note''': the '''Encryption Module''' is a Java application. For security reasons, this module aims at encrypting documents before they are sent to authorithies. It is also used to decrypt documents and feedbacks.
Consult our [https://www.e-file.lu/wiki/index.php/FATCA_Onboarding FATCA Onboarding] for more detailed information.


Java version 1.7.55 is a prerequisite for the installation of the e-file v2 encryption module.






==Reporting person==


2. Click the Open button of the EfileCrypto.jnlp file [[File:Jplg.jpg]]
The Reporting Person is the Reporting Financial Institution (RFI). This element is used by the ACD for tracking purposes (i.e. in case of Zero Reporting).


'''Result:''' the window below opens
It is the same entity as in the "Reporting FI" tab.


[[File:JavaEfileWindow.png | border]]
 


[[File:ReportingPersonExtensionSubEntity.png|border|600px]]


In the latest e-file version, the information on '''Reporting person''' has to be completed in '''section 2''' of the form.


3. Click the [[File:RunButton.png | border]] button
*'''Name of the reporting financial institution''': Select the entity in the drop-down list for which the reporting is done.
*'''Reporting person''' (pre-filled once the RFI has been selected)
*'''Identification number''' (pre-filled with the Luxembourgish '''Matricule''' Number once the RFI has been selected)
*'''Entity Identification number extension''' (pre-filled with the value "M00000000"): "M00000000" is the default value if you have no extention code to communicate.  


[[File:JavaEfileWindow.png | border]]


'''Result:''' the Encryption Module is launched
'''IMPORTANT''': If a sub-entity has to file a FATCA reporting and does not have a Luxembourgish '''Matricule''' Number, it must enter the parent Luxembourgish '''Matricule''' Number in the first field and an additional identifier in the second field. For example, sub-funds  have to enter the Luxembourgish '''Matricule''' Number of the umbrella fund in the '''Identification Number''' field and enter the sub-fund number in the '''Entity Identification number extension''' field. Cf. details [http://www.impotsdirects.public.lu/content/dam/acd/fr/legislation/legi17/echa3-sans-tc-2017-01-19.pdf ECHA - n° 3 of 19 January 2017, page 9].


[[File:Config.jpg |border]]
If the RFI has no Luxembourgish '''Matricule''' Number the instructions published on the ACD website have to be followed (Cf.: [http://www.impotsdirects.public.lu/fr/profil/organigramme/direction/division_echange_renseignements_retenue_interets.html Contact_Division échange de renseignements et retenue d’impôt sur les intérêts]).


'''Important:''' It is possible that the pop-up blocker does not allow .jnlp files to be downloaded. Please ask your IT deparment to allow pop-ups from '''https://www.e-file.lu/''' .


'''IMPORTANT''': all '''pre-filled''' data have to be communicated to Fundsquare in order to be integrated in Fundsquare's database and to be available in the FATCA form


  Consult our [https://www.e-file.lu/wiki/index.php/FATCA_Onboarding FATCA Onboarding] for more detailed information.




4. The encryption module has to be configured when it is used for the first time (or after each Java update).
The path to the keystore has to be selected with the [[File:BrowseButton.png | border]] button and the key (locally or on a server) will have to be imported with the [[File:ImportButton.png |border]] button : <br/>


[[File:Config.jpg |border]]


Once the key has been imported, the access to the keystore is memorized by the application.


In order to be more user friendly and to speed up the sending process, the encryption module will then run as a back ground process on your desktop.
==Information on declarer==


If you need to end the process, right click on the icon in the taskbar and select “Close encryption module” :
The declarer may be the Financial institution that is subject to the FATCA reporting obligation or an entity, e.g. a management company, managing the reporting from a business point of view.


[[File:EncryptionTaskbar.png |border]]
The ACD needs contact details of a person who would be able to answer business questions regarding the report.


Cf. [http://www.impotsdirects.public.lu/content/dam/acd/fr/legislation/legi17/echa3-annexe1-description-des-champs-2017-01-19.pdf Annexe 1 ECHA - n° 3 of 19 January 2017, page 50]).


[[File:2Fatca-After-InformationDeclarerModif.png|border|600px]]




5. Return to the Report Generator screen
- Click the [[File:Transmission.png | border]] button
- Enter a "title of file sent"
- Enter the keystore password


Result: as the configuration of the encryption module is finished, the General Tab of the Encryption Module will be displayed directly.


[[File:FATCA send.jpg]]


Note: the file name is automatically generated and compliant to the ACD file naming convention.
==Reporting group - Account report - TIN==


'''VERY IMPORTANT INFORMATION'''


[[File:2AccountReportTIN.png|900px]]


If no TIN is available the value '''#NTA001#''' has to be entered in the TIN field.


6. Enter a "title of file sent" and the keystore password.
   


Result: the [[File:SendButton.png | border]] button is now available and the report can be sent. A pop-up window will confirm the transmission.






== File transmission follow-up ==
==Zero Reporting==


=== Transmission status ===
The ACD requires one reporting each year from each Luxembourg Reporting Financial Institution registered with the IRS.


Step 1: Click the Document management icon
Luxembourg Reporting Financial Institutions that have no Reportable Accounts to report for a year, must inform the ACD by sending a Zero Reporting to the ACD.


[[File:DocMmgt icon.png]]
Cf. [http://www.impotsdirects.public.lu/content/dam/acd/fr/legislation/legi17/echa3-sans-tc-2017-01-19.pdf ECHA - n° 3 of 19 January 2017, page 21].


'''IMPORTANT:''' if the Document management icon is not available on your screen, you might contact your '''e-file administrator''' of your company, who will add the '''FATCA - group''' to your e-file account.




'''Result:''' the Transmission follow-up screen of the Document management opens


[[File:A.jpg]]


== Export - import files - save work in progress ==


[[File:CRS-After-SaveLocallyButton.png|border|500px]]


'''<u>Report type</u>''' button


Step 2: Select the Transmission period (From...To) and click the Search button
Press the '''REPORT TYPE''' button, if you want to change your FATCA Report Type. A small window pops up where you can select the report type you need:


[[File:2_From_To.jpg]]
:: - Contact update


:: - Zero report


'''Result:''' FATCA XML files and their transmission status are displayed.
:: - FATCA report


[[File:Final follow-up.jpg]]


* "'''Transmitted'''" means that the report has been sent to the ACD.
'''<u>Select an existing report</u>''' button
* "'''Feedback Received'''" means that at least one feedback has been received. It also means that the ACD was able to read your report.
* "'''To validate'''" means that the report needs to be validated by the declarant on E-file V2. This is a really specific case.


This button allows you to upload an existing '''XML''' report from your network or hard-drive into the report generator.




=== View submitted reports and feedback files ===
'''<u>Save locally</u>''' button
<u>Work in progress</u> on a report has to be saved with this button. '''Work in progress''' means that the report is not finalized, as important data are missing. The exported '''.xml''' file will be called '''DRAFT_filename.xml''' and cannot be uploaded for filing. It can be imported onto the tool for later use.


Step 1: click on the blue Plus icon [[File:Plus icon.png]] at the right end of the row
If you save locally a <u>final report</u>, meaning that all relevant data are available inside the report, it will carry the '''correct naming convention''' for submission to the Regulator.


[[File:Right corner.jpg]]


'''<u>Transmit</u>''' button


'''Result:''' a pop-up window opens displaying the Detail of sending
If all buttons of the sidebar are green, the '''Transmission button''' will become available and the report can be transmitted to the regulator.


[[File:listFiles.png|border]]


* '''FATCA''' = Original report
== File transmission ==


* '''FDBTEC''' = Technical feedback


* '''FDBBUS''' = Business feedback
[[File:2FinalTransmission.png|border|500px]]


Once the form is completed, press the '''Transmit''' button.


'''Result:''' the Transmission module is launched


Step 2: Click the View button [[File:Loupe.png]] at the right end of the row
NB: The module has to be configured in the following cases:


[[File:listFiles.png|border]]
- when it is used for the first time


- after deletion of your browser cookies and cached images


'''Result:''' the EfileCrypto.jnlp file is generated
- when your entity renews its Luxtrust certificate
- Enter a "title of file sent"
- Enter the keystore password


'''IMPORTANT:''' This file has to be '''downloaded''' locally on your computer and must be '''opened''' to launch the encryption module


'''Result''': 




Step 3: Click the Open button of the EfileCrypto.jnlp file
'''Note''':
 
[[File:Jplg.jpg]]
 
 
'''Result:''' a Java window opens
 
[[File:JavaEfileWindow.png | border]]
 
 
 
 
Step 4 : Click the [[File:RunButton.png | border]] button
 
[[File:JavaEfileWindow.png | border]]
 
 
'''Result:''' the Encryption Module is launched
 
 
 
Step 5: Select the General tab of the Encryption module, enter your keystore password and click the download button
 
[[File:E.jpg]]
 
 
'''Result:''' the file will be downloaded.
 
 
'''IMPORTANT:''' if the encryption module takes too much time to be opened or if the file EfileCrpyto has not been executed, the following message will pop up and you will have to click one more time on the View button.
 
[[File:N.jpg]]
 
 
'''IMPORTANT:''' If it is the first time you are using the encryption module, you may be asked for the '''keystore location''' in the Configuration tab.
 
The '''keystore file''' (file with the extension '''.ks''') contains your '''Luxtrust certificate''' and is protected with a '''password'''. If you do not have the keystore or its password, please contact your '''e-file administrator'''.
 
 


-the file name is automatically generated and compliant to the ACD file naming convention.


-the [[File:SendButton.png | border]] button is now available and the report can be sent. A pop-up window will confirm the transmission.




'''SHOULD YOU ENCOUNTER PROBLEMS PLEASE CONSULT OUR WIKIPAGE [[Transmission Module#Solving the most common problems|SOLVING THE MOST COMMON PROBLEMS OF THE TRANSMISSION MODULE]] OR CONTACT OUR [[How to contact us|'''Client Support & Operations Desk''']].


== File transmission follow-up ==


PLEASE CONSULT OUR WIKIPAGE [[Transmission_Follow-up_New|'''TRANSMISSION FOLLOW-UP''']]


= Automatic filing through the Sending Service =
= Automatic filing through the Sending Service =
Line 333: Line 282:


[[Category : FAQ e-file]]
[[Category : FAQ e-file]]




Line 382: Line 334:
| FiscalYear
| FiscalYear
| Fiscal year
| Fiscal year
| Char(4)
| Number(4)
| YYYY
| YYYY
|-
|-
Line 390: Line 342:
| B = Bourse
| B = Bourse
|-
|-
| MatriculeReporter
| MatriculeDepositor
| Social Security Identification Number
| Social Security Identification Number
| Number(11) - Number(13)
| Number(11) - Number(13)
Line 441: Line 393:




[http://www.impotsdirects.public.lu/content/dam/acd/fr/legislation/legi17/echa3-avec-tc-2017-01-19.pdf Cf. ECHA - n° 3 du19 janvier 2017; page 19-20]
Cf. [http://www.impotsdirects.public.lu/content/dam/acd/fr/legislation/legi17/echa3-sans-tc-2017-01-19.pdf ECHA - n° 3 of 19 January 2017; page 19-20]


== Report transmission ==


In order to send a report with the Sending Service, the exported .xml report has to be copied into the '''…/ServiceDeposant/ReportingDiffusion/FATCA subfolder'''.


== Report transmission ==
Ensure that the '''FATCA file naming convention''' is applied (Cf. [[#FATCA file naming convention|FATCA file naming convention]]).


In order to send a report with the Sending Service, the exported .xml report has to be copied into the '''…/ServiceDeposant/ReportingDiffusion/FATCA subfolder'''.


Ensure that the '''FATCA file naming convention''' is applied (Cf. '''Chapter 3.3.3 FATCA file naming convention''').






== Processing status files generated by the Sending Service ==
== File processing status generated by the Sending Service ==


During and at the end of the sending, the Sending Service generates various files in the subfolder that
During and at the end of the sending, the Sending Service generates various files in the subfolder that
Line 474: Line 426:




== File transmission follow-up (Sending Service) ==
 
 
 
== File transmission follow-up ==


=== Transmission status ===
=== Transmission status ===
Line 480: Line 435:
ACD's feedback files are available in the sub-folder "Replies":  '''.../ServiceDeposant/ReportingDiffusion/FATCA/Replies/'''.
ACD's feedback files are available in the sub-folder "Replies":  '''.../ServiceDeposant/ReportingDiffusion/FATCA/Replies/'''.


Each feedback has a specific status which is available in the file name: ACK, NAK, VAL, WAR, ERR. Cf. [[#FATCA file naming convention|Status feedback ACD]]
Each feedback has a specific status which is available in the file name: ACK, NAK, VAL, WAR, ERR (Cf. [[#FATCA file naming convention|Status feedback ACD]]).


'''Feedback from ACD :'''
'''Feedback from ACD :'''
Line 492: Line 447:




=FATCA FAQ=


==How to modify an existing report ?==
In order to modify an existing report the Report Generator's form has to be completed with the new information. The type of modification to apply is set up in the "'''Reporting FI'''" section in "'''Document Specification'''" and in "'''Reporting Group'''" section in "'''Account Report'''" when clicking [[File:AddAccount.png]].<br/>
The different types are the following :<br/>


*'''FATCA1''' : Initial sending. The file contains only new information
=How to correct, void or amend validated reports=
*'''FATCA2''' : Asked modifications. The file contains only corrections asked by american's authorities (IRS)
 
*'''FATCA3''' : Cancellations. The file contains only cancellations concerning previously changed information
In order to correct, void or amend reports through the FATCA Form (Report Generator), the type of modification (FATCA2, FATCA3, FATCA4) has to be selected in the "'''Reporting FI'''" tab,  section "'''Document Specification'''" and in the "'''Reporting Group'''" tab, section "'''Account Report'''" and then "'''Document specification"'''.
*'''FATCA4''' : Modifications. The file contains only corrections concerning the previously changed information on declarer's initiative
 
The different types are the following ones :
 
*'''FATCA1''' : [[Initial sending]]. The file contains only new information.
 
*'''FATCA2''' : [[Correction]]. A report should be corrected in response to an error notification from IRS.
 
*'''FATCA3''' : [[Void]]. A report may be voided at any time after you become aware of inaccurate information. All data element fields in the voided record must have the same values equal to the original record being voided. Do not void a report in response to an error notification.
 
*'''FATCA4''' : [[Amend]]. A report may be amended at any time. An amended report updates an existing report from a previously filed report. All data element fields in the amended report must have the amended values for the relevant account report. Do not amend a report in response to a report error notification, instead file a corrected report with DocTypeIndic FATCA2.


To chose the report to modify, its reference has to be entered in the '''document reference ID to correct''' and '''message reference ID to correct'''.<br/>
To chose the report to modify, its reference has to be entered in the '''document reference ID to correct''' and '''message reference ID to correct'''.<br/>
Line 507: Line 467:




==Why the GIINs do not appear on the form ?==
Cf. [http://www.impotsdirects.public.lu/content/dam/acd/fr/legislation/legi17/echa3-annexe2-mecanisme-corrections-2017-01-19.pdf Annex 2 to ECHA - n° 3 of 19 January 2017]
To register your GIINs the contact form of our Client Service has to be fill up.<br/>
After the registration of your GIINs you will receive a confirmation mail within few days, if you haven't received the email yet please contact [mailto:fatca_onboarding@fundsquare.net fatca_onboarding@fundsquare.net].


==Error message : The process takes too much time. Please restart the encryption module.==
Cf. [http://www.impotsdirects.public.lu/content/dam/acd/fr/legislation/legi17/echa3-sans-tc-2017-01-19.pdf ECHA - n° 3 of 19 January 2017; page 22-24]
[[File:ErrorTransmission.png|border]]<br/>
The error message occurs when the encryption module is not started in time.<br/>
Please check that the pop-up are enable for the site https://www.e-file.lu.<br/>
When clicking the "Transmission" button the file '''EfileCrypto.jnlp''' should be downloaded in order to launch the encryption module. You have to open this file with '''Java Web Start Launcher''' to run the module.


==Message : Waiting files to transmit...==
[[File:WaitingFile.png|border]]<br/>
<br/>
This error might occur when there is a connection problem between your '''proxy''' and the '''encryption module V2'''.<br/>
<br/>
Close the encryption module : <br/>
[[File:EncryptionTaskbar.png |border]]<br/>
<br/>
Open the Java console (See [http://www.e-file.lu/wiki/index.php/Encryption_Module#Show_the_console_in_case_of_other_Java_issue  http://www.e-file.lu/wiki/index.php/Encryption_Module#Show_the_console_in_case_of_other_Java_issue]) and check the logs.<br/>
If an '''error 407''' appears, it means that the encryption module is not able to authenticate on your proxy.<br/>
As a consequence all communications with E-file are blocked.<br/>
<br/>
In that case the solutions to resolve this problem are the following :<br/>
*Add the group "'''NoAuthenticated exception group'''" to your proxy for '''www.e-file.lu'''
*By-pass the proxy for the communication with '''www.e-file.lu'''


For more information please call the Helpdesk.
[[Category: FAQ e-file]]

Latest revision as of 14:51, 26 September 2023

Introduction

The Luxembourg Tax Authority (Administration des contributions directes (ACD)) published on 19 January 2017 an updated version of the circular ECHA3 defining the new format that takes into account the Internal Revenue Services (IRS) FATCA XSD 2.0. Luxembourg Financial Institutions will have to use this new schema, as it will be the only one accepted as from now.


Environment

Select your environment.

Production environment : https://www.e-file.lu/e-file/

Homologation environment (Test) : https://homologation.e-file.lu/e-file/



E-file login

Enter your e-file login credentials (user name and password) and click the Access button

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IMPORTANT: If you do not have an e-file user account, you might contact your e-file administrator of your company.

=>for more detailed information please click the link e-file Administration

E-file launchpad

Once your are logged in, the e-file launchpad opens.


After-CRS-Launchpad.png

Click on the Report Generation icon.

Report type

After-FATCA-PickModuleAndLaunch.png

AfterPoint1.pngOnce you have clicked on the Report Generation icon, the window OPEN A SUB-MODULE pops-up.

AfterPoint2.pngClick on PICK A SUB-MODULE. A drop-down list opens from which you have to select your reporting type.

AfterPoint3.pngSelect FATCA form report .

AfterPoint4.pngClick on LAUNCH REPORT button


A small window pops up where you have to select the FATCA report type.

In our example we will select FATCA report.

SelectFATCAReportType.png


The FATCA form opens.


FATCA form

2 AfterFormFatca.png


Contact information

This is the Luxembourgish part of the FATCA report.

2AfterFatcaContact.png

In the current e-file version, contact information been split into 3 sections:

1. Information on depositor

2. Reporting person

3. Information on declarer

These three sections can be accessed via the buttons in the vertical navigation bar or via the navigation buttons NEXT STEP AfterFATCANextStep.png and PAGE UP AfterFatcaGoToTopOfPage.png inside each page.



AEOI reference

2AfterFatcaAEOIRef.png

  • Specifications: only capital characters (A-Z), number 0-9, must be unique, etc.
  • The ACD recommends not to use personal data such as the name or account number, but rather a sequential number.

Cf. ECHA - n° 3 of 19 January 2017, page 13.



Information on depositor

DepositorNamePIN.png

  • Depositor name (pre-filled): The Depositor is an entity (legal or natural person) that is in charge of filing the FATCA reporting to the ACD (e.g. Service provider). Cf. ECHA - n° 3 of 19 January 2017, page 6.
  • Personal Identification Number (pre-filled): The Depositor needs a Personal Identification Number (Luxembourgish Matricule Number also known as CCSS code) to be able to file the report.


IMPORTANT: all pre-filled data have to be communicated to Fundsquare in order to be integrated in Fundsquare's database and to be available in the FATCA form

Consult our FATCA Onboarding for more detailed information.



Reporting person

The Reporting Person is the Reporting Financial Institution (RFI). This element is used by the ACD for tracking purposes (i.e. in case of Zero Reporting).

It is the same entity as in the "Reporting FI" tab.


ReportingPersonExtensionSubEntity.png

In the latest e-file version, the information on Reporting person has to be completed in section 2 of the form.

  • Name of the reporting financial institution: Select the entity in the drop-down list for which the reporting is done.
  • Reporting person (pre-filled once the RFI has been selected)
  • Identification number (pre-filled with the Luxembourgish Matricule Number once the RFI has been selected)
  • Entity Identification number extension (pre-filled with the value "M00000000"): "M00000000" is the default value if you have no extention code to communicate.


IMPORTANT: If a sub-entity has to file a FATCA reporting and does not have a Luxembourgish Matricule Number, it must enter the parent Luxembourgish Matricule Number in the first field and an additional identifier in the second field. For example, sub-funds have to enter the Luxembourgish Matricule Number of the umbrella fund in the Identification Number field and enter the sub-fund number in the Entity Identification number extension field. Cf. details ECHA - n° 3 of 19 January 2017, page 9.

If the RFI has no Luxembourgish Matricule Number the instructions published on the ACD website have to be followed (Cf.: Contact_Division échange de renseignements et retenue d’impôt sur les intérêts). 


IMPORTANT: all pre-filled data have to be communicated to Fundsquare in order to be integrated in Fundsquare's database and to be available in the FATCA form

 Consult our FATCA Onboarding for more detailed information.



Information on declarer

The declarer may be the Financial institution that is subject to the FATCA reporting obligation or an entity, e.g. a management company, managing the reporting from a business point of view.

The ACD needs contact details of a person who would be able to answer business questions regarding the report.

Cf. Annexe 1 ECHA - n° 3 of 19 January 2017, page 50).

2Fatca-After-InformationDeclarerModif.png



Reporting group - Account report - TIN

VERY IMPORTANT INFORMATION

2AccountReportTIN.png

If no TIN is available the value #NTA001# has to be entered in the TIN field.



Zero Reporting

The ACD requires one reporting each year from each Luxembourg Reporting Financial Institution registered with the IRS.

Luxembourg Reporting Financial Institutions that have no Reportable Accounts to report for a year, must inform the ACD by sending a Zero Reporting to the ACD.

Cf. ECHA - n° 3 of 19 January 2017, page 21.



Export - import files - save work in progress

CRS-After-SaveLocallyButton.png

Report type button

Press the REPORT TYPE button, if you want to change your FATCA Report Type. A small window pops up where you can select the report type you need:

- Contact update
- Zero report
- FATCA report


Select an existing report button

This button allows you to upload an existing XML report from your network or hard-drive into the report generator.


Save locally button

Work in progress on a report has to be saved with this button. Work in progress means that the report is not finalized, as important data are missing. The exported .xml file will be called DRAFT_filename.xml and cannot be uploaded for filing. It can be imported onto the tool for later use.

If you save locally a final report, meaning that all relevant data are available inside the report, it will carry the correct naming convention for submission to the Regulator.


Transmit button

If all buttons of the sidebar are green, the Transmission button will become available and the report can be transmitted to the regulator.


File transmission

2FinalTransmission.png 

Once the form is completed, press the Transmit button.

Result: the Transmission module is launched

NB: The module has to be configured in the following cases:

- when it is used for the first time

- after deletion of your browser cookies and cached images

- when your entity renews its Luxtrust certificate 


- Enter a "title of file sent" 
- Enter the keystore password


Result:


Note:

-the file name is automatically generated and compliant to the ACD file naming convention.

-the SendButton.png button is now available and the report can be sent. A pop-up window will confirm the transmission. 


SHOULD YOU ENCOUNTER PROBLEMS PLEASE CONSULT OUR WIKIPAGE SOLVING THE MOST COMMON PROBLEMS OF THE TRANSMISSION MODULE OR CONTACT OUR Client Support & Operations Desk.

File transmission follow-up

PLEASE CONSULT OUR WIKIPAGE TRANSMISSION FOLLOW-UP

Automatic filing through the Sending Service

The Sending Service is Fundsquare's solution for automatically sending reports and documents to the authorities.

With a suitable network mapping, users can then simply copy the file to be sent in the appropriate directory.

The file is then automatically encrypted and sent.

FATCA .xml files have to be dropped into the FATCA subfolder:

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  • Should you need further information on the Sending Service, please click the links below:

Sending Service Installation Procedure

Sending Service Update Procedure

Wiki-Sending Service



FATCA file naming convention

The following naming convention has to be applied for the files: 

XML file :
FATCA_${DateTime}_${Type}_${FiscalYear}_${Channel}_${MatriculeDepositor}_${GIIN}_${ProdTest}.xml

Feedback from ACD :
FATCA_${DateTime}_${Type}_${FiscalYear}_${Channel}_${MatriculeDepositor}_${GIIN}_${ProdTest}_${Status}.xml
Code Definition Structure Values
DateTime Creation date and time of the XML file Number(14) YYYYMMDDhhmmss
Type F0: ZeroReport or new contact data without FATCA data

F1: FATCA1–New data

F2: FATCA2–Correction–Data corrected upon request of the IRS

F3: FATCA3–Void–Cancellation of data

F4: FATCA4–Amendment–Data corrected at any time

Char(1)Number(1) F0

F1

F2

F3

F4

FiscalYear Fiscal year Number(4) YYYY
Channel Communication channel Char(1) B = Bourse
MatriculeDepositor Social Security Identification Number Number(11) - Number(13) Code CCSS
GIIN GIIN (Global Intermediary Identification Number ) of the declarer Char(6).Char(5).Char(2).Number(3) Code GIIN XXXXXX.XXXXX.XX.XXX
ProdTest Environment type Char(1) P = Production

T = Test

Status Response status Char(3) Technical Feedback

ACK = File received by ACD

NAK = File rejected by ACD

Business Feedback

VAL = Validated and imported by ACD

WAR = Validated and imported by ACD but with small issues that raised a warning

ERR = File rejected

Examples:

XML file:

FATCA_20150520080022_F0_2016_B_1970010112345_006M8M.00000.LE.442_P.xml

FATCA_20150520080023_F1_2016_B_19700202123_ZZLRV4.99999.SL.442_T.xml


Feedback from ACD :

FATCA_20150520080022_F0_2016_B_1970010112345_006M8M.00000.LE.442_P_ack.xml

FATCA_20150520080023_F1_2016_B_19700202123_ZZLRV4.99999.SL.442_T_ack.xml


Cf. ECHA - n° 3 of 19 January 2017; page 19-20

Report transmission

In order to send a report with the Sending Service, the exported .xml report has to be copied into the …/ServiceDeposant/ReportingDiffusion/FATCA subfolder.

Ensure that the FATCA file naming convention is applied (Cf. FATCA file naming convention).



File processing status generated by the Sending Service

During and at the end of the sending, the Sending Service generates various files in the subfolder that has been used for the sending. Three type of files are generated:

  • .trt file : indicates the start of the transmission

In order to be able to send the original file, the Sending Service transforms the latter into a .trt file and adds a timestamp. E.g. «OriginalName.xml» is transformed into OriginalName.xml.timestamp.trt:

FATCA_20150520080022_F0_2016_B_1970010112345_006M8M.00000.LE.442_P.xml becomes

FATCA_20150520080022_F0_2016_B_1970010112345_006M8M.00000.LE.442_P.xml_20150731122616366.trt

  • .acq file : the transmission has been successfully completed
  • .err file : indicates that an error has occurred during the sending

The error file contains technical messages indicating the root cause of the error, e.g. file name errors.



File transmission follow-up

Transmission status

ACD's feedback files are available in the sub-folder "Replies": .../ServiceDeposant/ReportingDiffusion/FATCA/Replies/.

Each feedback has a specific status which is available in the file name: ACK, NAK, VAL, WAR, ERR (Cf. Status feedback ACD).

Feedback from ACD :

FATCA_20150520080022_F0_2016_B_1970010112345_006M8M.00000.LE.442_P_ack.xml

FATCA_20150520080023_F1_2016_B_19700202123_ZZLRV4.99999.SL.442_T_ack.xml

The "Replies" folder is created upon feedback receipt. Please check the Sending Service's configuration if the "Replies" folder is not available. In the configuration file (properties file), the variable corresponding to "Configuration of connection for feedback" and the one corresponding to "Configuration of connection for authority acknowledgement" should be set to "up".



How to correct, void or amend validated reports

In order to correct, void or amend reports through the FATCA Form (Report Generator), the type of modification (FATCA2, FATCA3, FATCA4) has to be selected in the "Reporting FI" tab, section "Document Specification" and in the "Reporting Group" tab, section "Account Report" and then "Document specification".

The different types are the following ones :

  • FATCA2 : Correction. A report should be corrected in response to an error notification from IRS.
  • FATCA3 : Void. A report may be voided at any time after you become aware of inaccurate information. All data element fields in the voided record must have the same values equal to the original record being voided. Do not void a report in response to an error notification.
  • FATCA4 : Amend. A report may be amended at any time. An amended report updates an existing report from a previously filed report. All data element fields in the amended report must have the amended values for the relevant account report. Do not amend a report in response to a report error notification, instead file a corrected report with DocTypeIndic FATCA2.

To chose the report to modify, its reference has to be entered in the document reference ID to correct and message reference ID to correct.
RefDoc.png


Cf. Annex 2 to ECHA - n° 3 of 19 January 2017

Cf. ECHA - n° 3 of 19 January 2017; page 22-24

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