CESOP - EU cross-border payments reporting

CESOP registration

Registration for CESOP opened on 1 February 2024. All registrations for CESOP are done through Revenue Online Service (ROS) or the Non-Residents Registration (NRR) application.

Revenue has provided a registration and filing facility for Payment Service Providers (PSPs) who have a reporting obligation for CESOP. This facility is also available to Tax Agents, advisors or reporting intermediaries who are authorised to file on behalf of a PSP.

For more information on how to register please see Tax and Duty Manual (TDM) - (CESOP) Registration Guidelines and Guidance for Filing. This TDM also provides an overview of the filing process and technical filing requirements for CESOP reporting in Ireland.

There are different registration processes depending on if the PSP or filing entity is resident or non-resident. Non-resident entities will need to provide further details for verification.


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.

Once registered, all filing for CESOP will be conducted through ROS. The TDM will be updated in Quarter 1 2024 to outline the final filing process for CESOP through ROS. All updates regarding the TDM and filing process will be published on this page.