Earlier this week, representatives from the Indirect Tax Committee of the MIT attended and participated in an information event organised by the MTCA on the local transposition of the rules around the obligation, effective 1 January 2024, of payment service providers to record and submit information on cross-border payments originating from Member States and payees of these cross-border payments, and on the Central Electronic System of Payment information (CESOP) on which the data will be collected, shared and verified, as a measure to detect e-commerce VAT fraud.

Click on the link below to find out more and to download a copy of the MTCA presentations.

PAYMENT SERVICE PROVIDERS WHOSE HOME MEMBER STATE OR HOST MEMBER STATE IS MALTA, AND WHO HAVE AN OBLIGATION TO REGISTER FOR CESOP, HAVE BEEN GRANTED A ONE-TIME EXTENSION OF THE REGISTRATION DEADLINE FROM 25 JANUARY 2024 TO 16 FEBRUARY 2024. 

VISIT THE MTCA CESOP PORTAL FOR FURTHER DETAILS.