Revenue eBrief No. 259/23

14 December 2023

CESOP Guidelines for Registration and Filing

The Tax and Duty Manual CESOP Registration Guidelines and Guidance for Filing provides the following information for Payment Service Providers (PSPs) who have an EU Cross-Border Payments (CESOP) reporting obligation in Ireland:

  • Detailed guidance on the process and procedures for registration as a resident or non-resident Payment Service Provider for the purpose of CESOP reporting in Ireland;
  • An outline of the process for filing CESOP reports in Ireland;
  • An outline of the technical specifications required for filing CESOP reports in Ireland.

The registration facility for CESOP filers will open in Ireland on 1 February 2024.