Technical documentation
CESOP Validation Module v1.5.0 and corresponding User Manual v3.03 (ZIP, 66.36 MB)- Guidelines for the reporting of payment data from payment service providers and transmission to the Central Electronic System of Payment information (CESOP)
- FAQ (update 23.11.2023)
- XSD User Guide v4.61 and corresponding XSD package (ZIP, 1.88 MB)
Legal basis
EU
- Council Directive (EU) 2020/284 of 18 February 2020 amending Directive 2006/112/EC as regards introducing certain requirements for payment service providers
- Council Regulation (EU) 2020/283 of 18 February 2020 amending Regulation (EU) No 904/2010 as regards measures to strengthen administrative cooperation in order to combat VAT fraud
- Commission Implementing Regulation (EU) 2022/1504 of 6 April 2022 laying down detailed rules for the application of Council Regulation (EU) No 904/2010 as regards the creation of a central electronic system of payment information (CESOP) to combat VAT fraud
BE
- Royal Decree amending Royal Decrees Nos. 1, 2, 2bis, 3, 14, 19, 22, 31, 41 and 44 as regards the value added tax and postponing the date of entry into force of the law of March 12th 2023 to modernise the VAT chain and the collection of tax and non-tax debts within the FPS Finance (Belgian Official Journal of 22.12.2023 - Chapter 3, Articles 6 and 7)
- Law laying down various provisions as regards the value added tax and specific recovery rules of the Income Tax Code 1992 (Belgian Official Journal of 01.12.2023 - Chapter 8, Article 23)
- Law amending the Value Added Tax Code as regards the introduction of certain information requirements for payment service providers (Belgian Official Journal of 18 April 2023)
Useful links
European Commission - CESOP