CESOP - EU cross-border payments reporting
Filing for CESOP
Payment Service Providers (PSPs) must make a return of data on cross-border payments every quarter. The return to each tax administration is required by the end of the month following the end of the quarter. For example, a PSP should submit a return to each tax administration for the first quarter of 2024 by 30 April 2024.
The European Union (EU) Commission Taxation and Customs Union has issued CESOP – Guidelines for the reporting of payment data. For additional Clarification on the CESOP Reporting Guidelines, please see Guidelines for reporting same payee with several transactions.
The European Commission has also drafted a list of informative CESOP frequently asked questions.
Where does the PSP report?
A PSP is required to make a return to every Member State where it provides services falling within the scope of the reporting obligation.
For example, a PSP established in Belgium may provide payment services to payees in Belgium, France and the Netherlands. In such cases, the PSP will need to submit returns in each of these three countries.
How to file for CESOP in Ireland
Once you are registered, all filing for CESOP will be conducted through Revenue Online Service (ROS).
Each PSP must:
- register individually for ROS
- obtain an active customer number from Revenue
- and
- File through the registered ROS account associated with the Revenue customer number for the PSP who has the reporting obligation for CESOP.
Deadline for 2024 CESOP filing in Ireland
| Quarter one (January to March) |
30 April 2024 |
| Quarter two (April to June) |
31 July 2024 |
| Quarter three (July to September) |
31 October 2024 |
| Quarter four (October to December) |
31 January 2025 |
For more information relating to Registration and Filing for CESOP, please see CESOP Registration and Filing Guidelines.
Returns must be made electronically by each PSP in a specified XML format. The European Union (EU) Commission Taxation and Customs Union publishes Payment data XSD User Guides.
The user guide provides further guidance to PSPs in relation to each element of the return. To support PSPs which are obliged to file in multiple jurisdictions, the EU Commission has published a list of the CESOP National Portals.
For enquiries, please e-mail CESOPEnquiries@revenue.ie.
Further information is available on the European Commission website at:
All registrations for CESOP are done through Revenue Online Service (ROS) or the Non-Residents Registration (NRR) application. For more information, please see 'CESOP Regitration'.
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