olemus
(ametlike) andmete teatamine
õigusruumi- ja valdkonnasetsiifilisel elektroonilisel kujul
=
communication of (official) data in an electronic form that depends on the legal system and the field of activity

näiteid
https://en.wikipedia.org/wiki/Electronic_Reporting_System

https://www.esma.europa.eu/policy-activities/corporate-disclosure/european-single-electronic-format

https://ec.gc.ca/esee-eem/default.asp?lang=En&n=890606FA-1

http://blog.groupseres.com/en/electronic-vat-reporting-in-europe-implementation-and-evolution