CESOP - EU cross-border payments reporting

CESOP registration

Registration for Payment Service Providers (PSPs) who have a reporting obligation for CESOP opened on 1 February 2024 in Ireland. The filing deadline for reportable transactions in the period January to March 2024 passed on 30 April 2024.

All PSPs who have a CESOP reporting obligation should ensure that they have registered for Revenue Online Service (ROS) in advance of progressing to file their submission.

PSPs or designated filing entities will have to use certain registration processes depending on whether they are:

  • resident
  • or
  • non-resident in Ireland.

Note

Non-residents are subject to a two-step verification process for registering for CESOP in Ireland. Therefore non-resident PSPs should commence registration at least 1 month before the first filing deadline of 30 April 2024.

Next: Filing for CESOP