# Download a filing report

> The filing_periods.report operation: GET /api/v1/filing_periods/{id}/report/{format} in the REST API and the filing_periods_report tool in the MCP server.

Returns the report file of a prepared period in `csv` or `xlsx` (spec §21.2): its name, type, size and
SHA-256, and for CSV its content. The CSV is one table: a `section` column (`summary`, then the report's
sections, e.g. `supplies`, `corrections`, `balances`, `amounts_by_currency` and `reconciliation` for an EU OSS
return, `ec_sales_list` for an EU domestic one, `boxes` for a UK one, `sales_by_state` for a US one) followed
by the sections' columns; money as decimals in the row's currency (or the report's), rates as percentages. In
the console, both files download from the period's page.

## At a glance

- **REST:** `GET /api/v1/filing_periods/{id}/report/{format}`
- **MCP tool:** `filing_periods_report`
- **Operation ID:** `filing_periods.report`
- **Scope:** Legal entity
- **Permission:** `filings:read`
- **Risk tier:** `read`
- **Dry run:** Not supported
- **Idempotency:** Not needed (read only)
- **Modes:** Test and live
- **Authentication:** API key with the `filings:read` scope
- **Since:** M8

## Request

### Path parameters

| Field    | Type                 | Description                 |
| -------- | -------------------- | --------------------------- |
| `id`     | `fp_…` ID            | The filing period (`fp_…`). |
| `format` | one of `csv`, `xlsx` | `csv` or `xlsx`.            |

### Query parameters

This operation takes no query parameters.

## Response

`200 OK` with a JSON object:

| Field            | Type                        | Description |
| ---------------- | --------------------------- | ----------- |
| `format`         | one of `csv`, `xlsx`, `xml` |             |
| `fileId`         | `file_…` ID                 |             |
| `filename`       | string                      |             |
| `contentType`    | string                      |             |
| `size`           | integer                     |             |
| `sha256`         | string                      |             |
| `object`         | `"filing_report_file"`      |             |
| `filingPeriodId` | `fp_…` ID                   |             |
| `content`        | string or null              |             |

## Examples

### The CSV of the Q3 OSS return

```http
GET /api/v1/filing_periods/fp_01m4tx5nj8emwbyf7y9vcf47y0/report/csv
Authorization: Bearer or_test_…
```

Response (`200`):

```json
{
  "object": "filing_report_file",
  "filingPeriodId": "fp_01m4tx5nj8emwbyf7y9vcf47y0",
  "format": "csv",
  "fileId": "file_01m4tx5nj8emwbyf7y9vcf47y2",
  "filename": "EU_OSS_UNION-2026-Q3.csv",
  "contentType": "text/csv; charset=utf-8",
  "size": 2381,
  "sha256": "5d1c9d6b7f3e0a4c8b2f1e6d9a7c3b5e0f4d8a2c6b1e9f7d3a5c0b8e2f6d4a1c",
  "content": "section,item,label,value,currency,member_state,rate,…\r\nsummary,report,Report,eu_oss,,,,…\r\n…"
}
```

## Errors

| Code                                                                                               | HTTP status | When                                                                             | What to do                                                                                                                                         |
| -------------------------------------------------------------------------------------------------- | ----------- | -------------------------------------------------------------------------------- | -------------------------------------------------------------------------------------------------------------------------------------------------- |
| [`validation_failed`](https://ownrecord.io/docs/reference/errors.md#validation_failed)             | 400         | A field is malformed (`param` names it).                                         | Fix the fields listed in `details.issues` and send the request again.                                                                              |
| [`resource_not_found`](https://ownrecord.io/docs/reference/errors.md#resource_not_found)           | 404         | No filing period with this ID exists for this legal entity and mode.             | Check the ID and that your credentials are scoped to the right organization, entity, brand and mode.                                               |
| [`scope_required`](https://ownrecord.io/docs/reference/errors.md#scope_required)                   | 400         | The request names no legal entity (an org key without `Ownrecord-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`). |
| [`filing_report_not_ready`](https://ownrecord.io/docs/reference/errors.md#filing_report_not_ready) | 409         | The period has no report in that format yet: prepare it first.                   | Prepare the period first (`filing_periods.prepare`), then download its report.                                                                     |
| [`permission_denied`](https://ownrecord.io/docs/reference/errors.md#permission_denied)             | 403         | You can't see this entity's filings.                                             | Ask an organization owner or admin for a role or scope that allows this action.                                                                    |
| [`entitlement_required`](https://ownrecord.io/docs/reference/errors.md#entitlement_required)       | 403         | A format other than CSV, on a plan with basic filing reports (`filing.reports`). | Upgrade the organization's plan, or remove something to get back under the limit.                                                                  |

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), [`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).