CESOP FAQs
2 July 2023
The European Commission, in collaboration with the CESOP Expert Group (composed of representatives from Member States’ authorities and Payment Service Providers), has drafted a list of FAQs, based on the questions that it has received from Member States and Payment Service Providers.
This document complements the CESOP Guidelines and provides practical information and clarifications on the reporting of payment data by Payment Service Providers.
NOTE:
- The FAQs do not have legal value and only serve to explain the legal obligation without going against it.
- The FAQ document is intended to be ‘living’ and remains a DRAFT until its finalisation before the end of 2023. Its content is still due to change, in particular information given in chapter 2.1.1 (Territorial Scope).
View FAQs here.
For further information on CESOP visit: https://taxation-customs.ec.europa.eu/taxation-1/central-electronic-system-payment-information-cesop_en