CESOP - EU cross-border payments reporting

Filing specifications and data quality

The filing specifications and procedures of Central Electronic System of Payment Information (CESOP) reports may vary in each European Union (EU) Member State.

Since 19 September 2025, Revenue only accepts files that are compatible and comply with:

• Validation Module 1.7.0
• XSD version 5.00
• XML Version 4.03.

Note

Revenue does not accept previous versions.

This folder contains the following to assist you in updating your current validation process:

• CESOP validation Module v1.7.0
• User Manual v5.00
• an executable Jar File v1.7.0
• other supporting documents.

The Validation Module is created and supported by the EU Commission. Revenue has not, and will not, make any changes to this module.

The European Commission has a dedicated webpage which outlines the key documents for CESOP reporting and filing.

All Payment Service Providers (PSPs) with a reporting obligation for CESOP in Ireland should monitor this page and the Commission's webpage for updates.

PSPs who have a reporting obligation in other Member States should confirm the specifications accepted in each Member State.

Data quality

On 29 June 2026, the EU Commission published a Data Quality Checklist to assist PSPs in identifying potential gaps or discrepancies in the data they are reporting.

By using this checklist, PSPs can:

• perform a self-review of their CESOP submissions to date
• and
• conduct a pre-submission check to verify the data quality accuracy in advance of their quarterly submission.

From June 2026, PSPs should:

• conduct a review of their historic reporting and ensure that they correct any data gaps or anomalies as required
• use the checklist as a reference tool for ongoing reporting reviews in advance of quarterly submission
• circulate this checklist to all internal and external stakeholders that support them in meeting their reporting obligations for CESOP
• and
• ensure that all relevant stakeholders, IT service providers and agents consider its implications and act accordingly.

The CESOP Data Quality Checklist can be found on the EU Commission’s dedicated CESOP Webpage. This checklist is not exhaustive and consequently must be read in line with the key documents for CESOP reporting and filing.