It looks like you have JavaScript disabled. Certain parts of this website may not work without it. Please enable JavaScript for the best experience.

CESOP - EU cross-border payments reporting

Payment methods within the scope of the requirement

The types of payment methods which fall within the scope of the reporting requirement are:

For more information, please see Article 243a(3) of Council Directive (EU) 2020/284.

Further guidance
- CESOP Registration Guidelines and Guidance for FilingThis manual outlines the registration process for CESOP. It further provides an overview of the filing process for Payment Service Providers with a reporting obligation for CESOP.
- Central Electronic System of Payment Information (CESOP)This guidance sets out the amendments to the VAT Directive creating a new record keeping and reporting obligations for payment service providers (PSPs) established in the EU. This document should be read in conjunction with sections, 85A, 85B, 85C, 85D, 85E, 85F and 85G of the VAT Consolidation Act 2010, Implementing Council Regulation (EU) 2020/283 amending Council Regulation (EU) No. 904/2010 and Council Directive (EU) 2020/284 amending the VAT Directive (Council Directive (EU) 2006/112/EC).