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CESOP

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New obligations of payment service providers

On 18th February 2020, the European Council adopted a legislative package that applies from 1st January 2024. The objective of this new measure is to give tax authorities of the Member States the right instruments to detect possible e-commerce VAT fraud carried out by sellers established in another Member State or in a non-EU country.

  • Council Directive (EU) 2020/284,
  • Council Regulation (EU) 2020/283,
  • Commission Implementing Regulation (EU) 2022/1504 containing details about the electronic form for the transmission of the data.

The EU Commission has published Guidelines for Reporting, XSD User Guide and Validation Module, as well as FAQs, available together with the legislative package on the EC website concerning CESOP.

The Czech Republic regulates these obligations by the Act No. 417/2023 Coll., amending the Act No. 235/2004 Coll., on Value Added Tax, as amended, and other related Acts, which entered into force on 1st January 2024.

 

Contact for possible questions regarding CESOP: cesop@fs.gov.cz.

Reporting payments

Payment Service Providers (PSPs) will need to make a submission of data on cross-border payments every quarter. The submission to each tax administration is required by the end of the month following the end of the quarter. A PSP is required to submit these data to every Member State where it provides services falling within the scope of the reporting obligation.

 

Disclosure CESOP

The submission of the Disclosure CESOP in the Czech Republic will be made through an electronic form via the MOJE daně website. The data to be reported from the evidence need to be attached to the form and submitted in XML format in the structure defined by the latest XSD User Guide. The Czech Financial Administration recommends using the Validation Module before submission.


The Czech Republic is implementing this mechanism according to the EU CESOP documentation and there are no deviations or additions planned in comparison with the EU rules.

Submission of “No Payment Data” messages is not obligatory, though it is recommended.

A detailed guide for non-CZ PSP how to access the MOJE daně website to submit the Disclosure CESOP - see detailed instructions below.

 

CESOP Data Quality Checklist

The European Commission (EC) document “CESOP Data Quality Checklist” contains control questions for payment service providers (PSPs) that are liable to the obligation to record and report data to the CESOP system. These control questions can help PSPs analyze whether they report data to the CESOP system correctly according to the legislation and EC specifications (i.e. CESOP XSD / XML data structure). This questionnaire/checklist can be freely used by PSPs to improve their analysis of data reporting to the CESOP system. The use of the CESOP Data Quality Checklist is recommended by the EC, but is not mandatory for PSPs.

The EC’s aim is only to help payment service providers to be compliant with their obligations in the area of data reporting to the CESOP system.

The recommendations are as follows:

  • Use the checklist to review your monitoring, data compilation, extraction, and transmission processes for each relevant Member State in which you provide services.
  • Ensure that all internal teams and external providers who support your quarterly CESOP reporting also use the checklist.
  • Review the checklist each quarter to confirm that your reporting remains compliant with legislation and specifications (schema definition).
  • No feedback to member states is required, however it is expected that PSPs action any required changes or amendments directly through the data they report on a quarterly basis.

CESOP Data Quality Checklist (English version for download)