Attention, please make an appointment to go to any of our offices.

CESOP (Central Electronic System of Payment Information)

New obligations for payment service providers

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

Payment service providers (PSP) shall:

  • keep detailed records of cross-border payments originating from Member States and on 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 will collect the information by means of an electronic a standard form (XML) and will transmit it to the European database "CESOP", central electronic system of payment information.

 CESOP will:

  • store, aggregate and analyse information transmitted by the Member States and
  • make 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 shall 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.

Legal basis

EU

BE


Documentation

Useful links

European Commission - CESOP
 

Contact

cesop@minfin.fed.be

This e-mail address is intended only for questions from payment service providers regarding their obligations to keep and submit records of cross-border payments.