diff --git a/backend/api/views/upload/readers.py b/backend/api/views/upload/readers.py
new file mode 100644
index 00000000..d5cea5b7
--- /dev/null
+++ b/backend/api/views/upload/readers.py
@@ -0,0 +1,76 @@
+import abc
+import collections.abc
+from typing import Any, Dict, Iterator, List, Type
+
+from .data import BaseData
+from .label import Label
+
+DEFAULT_TEXT_COLUMN = 'text'
+DEFAULT_LABEL_COLUMN = 'labels'
+
+
+class Record:
+
+    def __init__(self, data: Type[BaseData], label: List[Label] = None, line_num: int = -1):
+        if label is None:
+            label = []
+        self._data = data
+        self._label = label
+        self._line_num = line_num
+
+    def __str__(self):
+        return f'{self._data}\t{self._label}'
+
+
+class BaseReader(collections.abc.Iterable):
+
+    @abc.abstractmethod
+    def __iter__(self) -> Iterator[Record]:
+        """Creates an iterator for elements of this dataset.
+
+        Returns:
+            A `Record` for the elements of this dataset.
+        """
+        raise NotImplementedError('Please implement this method in the subclass.')
+
+    @property
+    @abc.abstractmethod
+    def errors(self):
+        raise NotImplementedError('Please implement this method in the subclass.')
+
+
+class Parser(abc.ABC):
+
+    @abc.abstractmethod
+    def parse(self, filename: str) -> Iterator[Dict[Any, Any]]:
+        """Parses the file and returns the dictionary."""
+        raise NotImplementedError('Please implement this method in the subclass.')
+
+
+class Builder(abc.ABC):
+
+    @abc.abstractmethod
+    def build(self, row: Dict[Any, Any], filename: str, line_num: int) -> Record:
+        """Builds the record from the dictionary."""
+        raise NotImplementedError('Please implement this method in the subclass.')
+
+
+class Reader(BaseReader):
+
+    def __init__(self, filenames: List[str], parser: Parser, builder: Builder):
+        self.filenames = filenames
+        self.parser = parser
+        self.builder = builder
+        self._errors = []
+
+    def __iter__(self) -> Iterator[Record]:
+        for filename in self.filenames:
+            rows = self.parser.parse(filename)
+            for line_num, row in enumerate(rows, start=1):
+                record = self.builder.build(row, filename, line_num)
+                yield record
+
+    @property
+    def errors(self):
+        """Aggregates parser and builder errors."""
+        return self._errors