# List accounting exports

> The exports.list operation: GET /api/v1/exports in the REST API and the exports_list tool in the MCP server.

Lists the legal entity's accounting exports in the mode of the request, newest first. Filter by `status` (one or
several, comma-separated); paginate with `limit` (1–100, default 10) and `starting_after`.

## At a glance

- **REST:** `GET /api/v1/exports`
- **MCP tool:** `exports_list`
- **Operation ID:** `exports.list`
- **Scope:** Legal entity
- **Permission:** `ledger:read`
- **Risk tier:** `read`
- **Dry run:** Not supported
- **Idempotency:** Not needed (read only)
- **Modes:** Test and live
- **Pagination:** `limit` (at most 100) and `starting_after`
- **Authentication:** API key with the `ledger:read` scope
- **Since:** M8

## Request

### Query parameters

| Field            | Type                                                              | Required | Description                             |
| ---------------- | ----------------------------------------------------------------- | -------- | --------------------------------------- |
| `status`         | array of one of `queued`, `running`, `ready`, `expired`, `failed` | No       |                                         |
| `limit`          | integer (1 to 100)                                                | No       |                                         |
| `starting_after` | `exp_…` ID                                                        | No       | The `next_cursor` of the previous page. |

## Response

`200 OK` with a JSON object, a page of the list (newest first):

| Field                        | Type                                                     | Description                                                                                          |
| ---------------------------- | -------------------------------------------------------- | ---------------------------------------------------------------------------------------------------- |
| `object`                     | `"list"`                                                 |                                                                                                      |
| `data`                       | array of object                                          |                                                                                                      |
| `data[].id`                  | `exp_…` ID                                               |                                                                                                      |
| `data[].object`              | `"data_export"`                                          |                                                                                                      |
| `data[].livemode`            | boolean                                                  |                                                                                                      |
| `data[].entityId`            | `ent_…` ID                                               |                                                                                                      |
| `data[].kind`                | one of `accounting`, `organization`                      |                                                                                                      |
| `data[].status`              | one of `queued`, `running`, `ready`, `expired`, `failed` | `queued`, then `running`, then `ready` (files downloadable for 30 days, then `expired`) or `failed`. |
| `data[].from`                | string                                                   | The first day covered, in the entity's time zone.                                                    |
| `data[].to`                  | string                                                   | The last day covered (included).                                                                     |
| `data[].timeZone`            | string                                                   |                                                                                                      |
| `data[].requestedBy`         | object                                                   |                                                                                                      |
| `data[].requestedBy.type`    | string                                                   |                                                                                                      |
| `data[].requestedBy.id`      | string                                                   |                                                                                                      |
| `data[].glMappingVersion`    | integer or null                                          | The general-ledger mapping used (0: none was set).                                                   |
| `data[].files`               | array of object                                          |                                                                                                      |
| `data[].files[].part`        | one of `journal`, `invoices`, `credit_notes`             |                                                                                                      |
| `data[].files[].fileId`      | `file_…` ID                                              |                                                                                                      |
| `data[].files[].filename`    | string                                                   |                                                                                                      |
| `data[].files[].contentType` | string                                                   |                                                                                                      |
| `data[].files[].size`        | integer                                                  |                                                                                                      |
| `data[].files[].sha256`      | string                                                   |                                                                                                      |
| `data[].files[].rows`        | integer                                                  | Data rows (without the header).                                                                      |
| `data[].summary`             | object or null                                           |                                                                                                      |
| `data[].failure`             | object or null                                           |                                                                                                      |
| `data[].readyAt`             | date-time or null                                        |                                                                                                      |
| `data[].expiresAt`           | date-time or null                                        |                                                                                                      |
| `data[].createdAt`           | date-time                                                |                                                                                                      |
| `data[].updatedAt`           | date-time                                                |                                                                                                      |
| `data[].version`             | integer                                                  |                                                                                                      |
| `has_more`                   | boolean                                                  |                                                                                                      |
| `next_cursor`                | `exp_…` ID or null                                       |                                                                                                      |

## Examples

### The latest export

```http
GET /api/v1/exports?limit=1
Authorization: Bearer or_test_…
```

Response (`200`):

```json
{
  "object": "list",
  "data": [
    {
      "id": "exp_01m4tx5nj8emwbyf7y9vcf4aaa",
      "object": "data_export",
      "livemode": false,
      "entityId": "ent_01m4tx5nj8emwbyf7y9vcf47zm",
      "kind": "accounting",
      "status": "ready",
      "from": "2026-07-01",
      "to": "2026-09-30",
      "timeZone": "Europe/Zagreb",
      "requestedBy": {
        "type": "user",
        "id": "usr_01m4tx5nj8emwbyf7y9vcf47zk"
      },
      "glMappingVersion": 3,
      "files": [
        {
          "part": "journal",
          "fileId": "file_01m4tx5nj8emwbyf7y9vcf4aab",
          "filename": "acme-hr-journal-2026-07-01-to-2026-09-30.csv",
          "contentType": "text/csv; charset=utf-8",
          "size": 421888,
          "sha256": "9f2c1d5e7a3b4c6d8e0f1a2b3c4d5e6f7a8b9c0d1e2f3a4b5c6d7e8f9a0b1c2d",
          "rows": 412
        },
        {
          "part": "invoices",
          "fileId": "file_01m4tx5nj8emwbyf7y9vcf4aac",
          "filename": "acme-hr-invoice-register-2026-07-01-to-2026-09-30.csv",
          "contentType": "text/csv; charset=utf-8",
          "size": 98304,
          "sha256": "9f2c1d5e7a3b4c6d8e0f1a2b3c4d5e6f7a8b9c0d1e2f3a4b5c6d7e8f9a0b1c2d",
          "rows": 96
        },
        {
          "part": "credit_notes",
          "fileId": "file_01m4tx5nj8emwbyf7y9vcf4aad",
          "filename": "acme-hr-credit-note-register-2026-07-01-to-2026-09-30.csv",
          "contentType": "text/csv; charset=utf-8",
          "size": 3072,
          "sha256": "9f2c1d5e7a3b4c6d8e0f1a2b3c4d5e6f7a8b9c0d1e2f3a4b5c6d7e8f9a0b1c2d",
          "rows": 3
        }
      ],
      "summary": {
        "journal": {
          "transactions": 180,
          "rows": 412,
          "totals": [
            {
              "currency": "EUR",
              "debit": "48210000000",
              "credit": "48210000000"
            }
          ],
          "unmappedAccounts": [],
          "unmappedCount": 0
        },
        "invoices": {
          "count": 96,
          "totals": [
            {
              "currency": "EUR",
              "net": "18400000000",
              "tax": "4600000000",
              "gross": "23000000000",
              "count": 96
            }
          ]
        },
        "creditNotes": {
          "count": 3,
          "totals": [
            {
              "currency": "EUR",
              "net": "160000000",
              "tax": "40000000",
              "gross": "200000000",
              "count": 3
            }
          ]
        }
      },
      "failure": null,
      "readyAt": "2026-10-02T08:00:21.000Z",
      "expiresAt": "2026-11-01T08:00:21.000Z",
      "createdAt": "2026-10-02T08:00:00.000Z",
      "updatedAt": "2026-10-02T08:00:21.000Z",
      "version": 3
    }
  ],
  "has_more": false,
  "next_cursor": null
}
```

## Errors

| Code                                                                                         | HTTP status | When                                                                                                                     | What to do                                                                                                                                         |
| -------------------------------------------------------------------------------------------- | ----------- | ------------------------------------------------------------------------------------------------------------------------ | -------------------------------------------------------------------------------------------------------------------------------------------------- |
| [`validation_failed`](https://ownrecord.io/docs/reference/errors.md#validation_failed)       | 400         | A filter or pagination value is invalid.                                                                                 | Fix the fields listed in `details.issues` and send the request again.                                                                              |
| [`scope_required`](https://ownrecord.io/docs/reference/errors.md#scope_required)             | 400         | The request names no legal entity (an org key without `Ownrecord-Entity`, or a brand key: exports belong to the entity). | Call the operation with credentials or a target at its level: an organization, a legal entity, a brand or the platform (`details.required_scope`). |
| [`permission_denied`](https://ownrecord.io/docs/reference/errors.md#permission_denied)       | 403         | You can't read this entity's ledger (`ledger:read`; brand-scoped members never see it).                                  | Ask an organization owner or admin for a role or scope that allows this action.                                                                    |
| [`livemode_not_allowed`](https://ownrecord.io/docs/reference/errors.md#livemode_not_allowed) | 403         | You have no live-mode access, so you can't use live exports.                                                             | Use test mode, or credentials for the target's mode. Developers need live access granted by an organization owner or admin.                        |

It can also return these [common errors](https://ownrecord.io/docs/reference.md#common-errors): [`api_version_unsupported`](https://ownrecord.io/docs/reference/errors.md#api_version_unsupported), [`authentication_required`](https://ownrecord.io/docs/reference/errors.md#authentication_required), [`api_key_invalid`](https://ownrecord.io/docs/reference/errors.md#api_key_invalid), [`resource_not_found`](https://ownrecord.io/docs/reference/errors.md#resource_not_found), [`dry_run_not_supported`](https://ownrecord.io/docs/reference/errors.md#dry_run_not_supported), [`rate_limited`](https://ownrecord.io/docs/reference/errors.md#rate_limited), [`internal_error`](https://ownrecord.io/docs/reference/errors.md#internal_error).
