CESOP reporting requirements
CESOP is the EU's central system for payment information. Payment service providers keep records of cross-border payments and report data on payees receiving more than the quarterly threshold, so tax authorities can detect VAT fraud.
REGREP is an independent software provider. This page explains the framework in plain language and is not legal or regulatory advice — confirm scope and timing with your tax authority.
- Instrument
- Council Directive (EU) 2020/284 · Council Regulation (EU) 2020/283
- Scope
- Payment service providers
- Reporting artefact
- CESOP XML return
- Format
- CESOP XML schema
- Supervisor
- National tax authority, feeding the central system
- Penalties
- Set by each member state for missing or defective returns
What CESOP asks of you
The short version: what the framework requires, who it applies to and when it bites.
What it requires
Providers monitor cross-border payments, identify payees exceeding the quarterly threshold of received payments, and report the prescribed payment data.
Who it applies to
Credit institutions, e-money institutions, payment institutions and post office giro institutions providing payment services in the EU.
When it applies
Quarterly. Each return covers the preceding calendar quarter and is filed with the member state's tax authority, which passes it to the central system.
What has to be done
Penalties are set in national law implementing Council Directive (EU) 2020/284.
| Obligation | What it means in practice |
|---|---|
| Identify cross-border payments | Determine which payments are cross-border by reference to the payer's and payee's locations as the rules define them. |
| Apply the payee threshold | Count payments received by each payee per quarter and report where the threshold is exceeded. |
| Keep prescribed records | Retain the payment records the directive requires for the retention period, in a form that can be produced on request. |
| File per member state | Submit a valid CESOP XML return to each member state where you are obliged to report. |
| Correct defective returns | Respond to validation feedback by correcting and resubmitting through the prescribed mechanism. |
From your data to a validated filing
Activate only the module the obligation needs. Every price covers one regulated entity unless stated otherwise, and excludes VAT.
CESOP
Payment records in, validated CESOP XML out — threshold logic applied, full schema validation run, and a return produced per member state.
€1,500/year1 member state · 1 regulated entity Talk to us →Additional member states
Report into each member state you are obliged to file in, from the same underlying payment records.
€500/yearPer additional member state, per year Talk to us →Higher volumes
For providers whose quarterly payment volumes exceed the standard plan's allowance, with no change to the validation or export path.
€1,000/yearVolume uplift, per year Talk to us →Related to CESOP
Quarterly CESOP filing
How payment service providers run the threshold logic and file each quarter without a rebuild.
Read use case →Structured data guide
Plain-language explainers on CESOP, ISO 20022 and structured messaging for payment businesses.
Read the guide →CESOP module
See how the module applies thresholds, validates and produces XML per member state.
See the module →Questions, answered
Which payments have to be reported?
How often do I file?
What does CESOP cost?
Can I test the schema before filing?
Make the quarterly CESOP return routine.
Create a free account and run a schema health-test on a sample of your payment records.