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CESOP (Central Electronic System of Payment Information)

News

  • 02.04.2024 - CESOP application available for Payment Service Providers

    You can now send CESOP files via the CESOP application to fulfil your obligations under CESOP legislation.
     

  • 01.03.2024 – Test environment available for Payment Service Providers

    From now on you can test the submission of your CESOP files to validate that they meet the requirements of the European Commission.

    These files uploaded in the test environement will not be used for the application of the legislation. We will treat these as “test” data.

    The official CESOP application will soon be available.


New obligations for payment service providers

As from the 1st of January 2024, new EU requirements for payment service providers have entered into force to enhance the fight against VAT fraud in the field of cross-border e-commerce transactions.

Payment service providers (PSP) must:

  • keep detailed records of cross-border payments originating from Member States and of the beneficiary (“the payee”) of these payments.
  • report to the tax authorities information concerning certain cross-border payments determined as such by reason of the location of the payer and the location of the payee.

Tax authorities of EU Member States have to collect the information by means of an electronic standard form (XML) and transmit it to the European database "CESOP", a central electronic system of payment information.

 CESOP:

  • stores, aggregates and analyses information transmitted by the Member States, and
  • makes available the result of these analyses to the Eurofisc liaison officials, specialised in the fight against VAT fraud.
     

How to submit the records?

The payment service providers concerned have to submit XML files containing the payment information to the Belgian tax authorities:

  • via a specific CESOP application,
  • no later than by the end of the month following the calendar quarter to which the information relates.