Revenue eBrief No. 079/24

14 March 2024

CESOP Guidelines for Registration and Filing - Non-Resident PSP Registration

The Registration facility for EU Cross-Border Payments Reporting (CESOP) filers opened in Revenue Online Services (ROS) on 1 February 2024.

Non-resident CESOP filers are required to complete a two-step verification process when registering for CESOP in Ireland. Therefore in order to allow sufficient time to complete this process, all non-resident Payment Service Providers (PSPs) are advised to commence ROS registration at least 1 month before the first filing deadline of 30th April 2024.

Payment Service Providers who register for CESOP reporting in Ireland may use the ROS process to certify agents or service providers to file CESOP reports on their behalf .

The Tax and Duty Manual (TDM) CESOP Registration Guidelines and Guidance for Filing provides the following information for Payment Service Providers which have an EU Cross-Border Payments (CESOP) reporting obligation in Ireland:

  • Detailed guidance on the process and procedures for registration as a resident or non-resident Payment Service Provider for the purpose of CESOP reporting in Ireland.
  • An outline of the process for filing CESOP reports in Ireland;
  • An outline of the technical specifications required for filing CESOP reports in Ireland.

Agents of Payment Service Providers who operate non-resident subsidiaries, branches or franchises which may fall within the scope of CESOP reporting in Ireland are requested to bring the contents of this eBrief to the attention of their clients.