Revenue has updated the Tax and Duty Manual which provides guidance on EU Cross-Border Payments (CESOP) registration and filing. The updated manual contains detailed guidance on the process for filing CESOP reports using Revenue Online Services (ROS). The filing facility for CESOP in ROS opened on 1 April 2024.
With a view to assisting Payment Service Providers (PSPs), or their designated filing intermediaries, with a CESOP reporting obligation in Ireland, the manual provides:
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Detailed guidance on the process for registration as a resident or non-resident PSP for the purpose of CESOP reporting in Ireland;
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Detailed guidance of the process for filing CESOP reports in Ireland;
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Details of the technical specifications required for filing CESOP reports in Ireland.
The registration facility for CESOP filers opened in Ireland on 1 February 2024.