The filing deadline for entities with EU cross-border payments reporting (CESOP) obligations in Ireland is 30 April 2024. The registration facility for CESOP filers opened in Revenue Online Services (ROS) on 1 February 2024.
Payment Service Providers (PSPs) who register for CESOP reporting in Ireland may use the ROS process to certify agents or service providers to file CESOP reports on their behalf. Revenue has advised that non-resident PSPs should commence the registration process at least one month before the 30 April filing deadline as a two-step verification process must be completed when registering for CESOP in Ireland.