Revenue has published a new Tax and Duty Manual to provide guidance for Payment Service Providers (PSPs) who have an EU Cross-Border Payments (CESOP) reporting obligation in Ireland. The manual includes:
- guidance on the registration process and procedures for resident and non-resident PSPs for the purpose of CESOP reporting in Ireland,
- an outline of the process for filing CESOP reports in Ireland, and
- an outline of the technical specifications required for filing CESOP reports in Ireland.
The registration facility for CESOP filers will open in Ireland on 1 February 2024.
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