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CESOP - EU cross-border payments reporting

  1. Overview
  2. Payment Service Providers (PSPs) that need to report
  3. Payment methods within the scope of the requirement
  4. Payment transactions to be reported
  5. Information to be transmitted
  6. CESOP registration
  7. Filing for CESOP
  8. Filing specifications

Payment Service Providers (PSPs) that need to report

The Payment Service Providers (PSPs) within the scope of the reporting obligation are set out in Council Directive (EU) 2020/284. These are:

  • credit institutions
  • electronic money institutions
  • post office giro institutions
  • and
  • payment institutions.

These PSPs are defined in Article 1(1) of Directive (EU) 2015/2366. The reporting obligation also includes PSPs that process less than €3 million annually.

All registrations for CESOP are done through Revenue Online Service (ROS) or the Non-Residents Registration (NRR) application.

Next: Payment methods within the scope of the requirement

Published: 29 July 2024 Print this page

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