Public procurement notice: Prior Information Notice Without Call For Competition
Published: 2024-09-24
Buyer: Skatteforvaltningen
Country: DK
Region: DK042
Contract type: Services
CPV classification: 48412000 | 72262000: Software development services | 72263000: Software implementation services | 72268000: Software supply services | 75112100
Submission deadline: 2024-10-31

Technical requirements: På vegne af Skatteforvaltningen ønsker Udvikling- og Forenklingsstyrelsen at indbyde til en markedsdialog om et nyt system til håndtering af global minimumsbeskatning (GloBE). Dialogen skal give et indblik i, om der findes en standardløsning, som kan understøtte de behov Skatteforvaltningen har ifm. modtagelse og behandling af GloBE-data fra danske selskaber og andre udenlandske myndigheder, samt dataudstilling og udveksling af data (se vedhæftede dokument). Der er tale om et indberetnings-, dataudstillings- og udvekslingssystem, der skal understøtte GloBE reglerne under spor 2 (Pillar II) som del af OECDs initiativ til at bekæmpe skatteundgåelse. Særligt interessant er en standardløsning med behov for mindre end 10 pct. tilpasning.

Forretningsmæssige og tekniske behov:
Dialogen skal give et indblik i, om der findes en standardløsning, som kan understøtte de behov Skatteforvaltningen har ifm. modtagelse og behandling af GloBE-data fra danske selskaber og andre udenlandske myndigheder, samt dataudstilling og udveksling af data. Dette skal ske efter helt specifikke OECD- og/eller danske standarder iht. OECD-aftalen og dansk lovgivning. Derfor forventes det, at dialogen er baseret på et grundlæggende kendskab til GloBE og international dataudveksling.

Overordnet set, skal løsningen anvende Skatteforvaltningens centrale web-baserede login-funktion, have en selvstændig brugergrænseflade og gerne en modulær opbygget back-end. Derudover ønskes, at:

- Løsningen skal kunne integreres til andre eksisterende fagsystemer og registre bl.a. for at kunne anvende data fra disse ift. konsistens og sammenhæng. 
- Løsningen skal kunne kvittere for modtagelse/ændringer, og kunne lagre alle hændelser, som f.eks. tidligere indberetning, sletning mv. i et modul til historisk data. 
- Løsningen skal kunne integrere til udveksling via OECD CTS eller kunne aflevere GIR XLM fil til ekstern CTS udvekslingskomponent.
- Løsningen skal have et administrativt interface, så administrative brugere kan overvåge, administrere og styre regler for indhold, afsendelse og modtagelse af GloBE data.
- Løsningen skal kunne leve op til dansk forvaltningslov.

Skatteforvaltningen er interesseret i at vide, hvilke teknologier og teknologistakke løsningen bygger på, og om løsningen afvikles i Cloud eller On Premise eller en evt. kombination. Herudover er det særligt interessant med løsninger fra leverandører, der kan dokumentere erfaring med udvekslingsløsninger på tværs af landegrænser i OECD og/eller EU. 

IN ENGLISH: 
TITLE: Market dialogue of system support for the implementation of the minimum taxation law (GloBE)

DESCRIPTION: On behalf of the Danish Customs and Tax Administration, the IT and Development Agency invites stakeholders to participate in a market dialogue regarding a new system to handle global minimum taxation (GloBE). The dialogue aims to provide insight into whether a standard solution exists that can support the Danish Customs and Tax Administration’s needs for receiving and processing GloBE data from Danish companies and other foreign authorities, as well as data provision and exchange (see attachment). This system should encompass GIR filing, data provision and data exchange capabilities to support the GloBE rules of Pillar II as part of the OECD initiative to combat tax avoidance. Particularly interesting is a standard solution that requires less than 10% customisation.

Business and technical needs:
The dialogue aims to provide insight into whether a standard solution exists that can support the Danish Customs and Tax Administration’s needs for receiving and processing GloBE data from Danish companies and other foreign authorities, as well as data provision and exchange. This must comply with specific OECD and/or Danish standards, referencing the OECD agreement and Danish law. Therefore, the dialogue is expected to be based on a solid understanding of GloBE and international data exchange.

Overall, the solution must utilise the Danish Customs and Tax Administration’s central web-based login function, have an independent user interface and, ideally, feature a modular back-end.

Additional requirements:
- The solution should be able to integrate with other existing systems and registers, among others to create consistency and coherence by utilising data from these sources. 
- The solution must provide a receipt for data reception and changes as well as document all actions (e.g. previous reports and deleted items) in a historical data module. 
- The solution should be able to integrate to data exchange via OECD CTS or deliver a GIR XLM file for external CTS exchange component.
- The solution must have an administrative interface that allows administrative users to monitor, manage, and control rules regarding content, sending and reception of GloBE data.
- The solution must adhere to the Danish Public Administration Act.

The Danish Customs and Tax Administration is interested in understanding which technologies and technology stacks the solution is built on. It is also of interest whether the solution can be deployed in Cloud, On-Premise or a combination of both. Solutions from suppliers with documented experience with data exchange systems across OECD and/or EU countries are of particular interest.