Revenue eBrief No. 095/24

26 March 2024

Guidelines for CESOP Registration and Filing

The Tax and Duty Manual CESOP Registration Guidelines and Guidance for Filing has been updated with detailed guidance on the process for filing EU Cross-Border Payments (CESOP) reports in Revenue Online Services (ROS). 

This information will be of assistance to Payment Service Providers (PSPs) or their designated filing intermediaries who may have a CESOP reporting obligation in Ireland. The Tax and Duty Manual now provides:

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

The registration facility for CESOP filers opened in Ireland on 1 February 2024. The filing facility for CESOP in ROS opens on 1 April 2024.