To increase the effectiveness of the fight against VAT fraud, the European Union (EU) has introduced - since 1 January 2024 - a new data reporting obligation for payment service providers established and providing services in the EU and created a new tool for aggregating and analysing data containing payment information[1].

To put this into practice, the Central Electronic System of Payment information (CESOP) was launched on 1 January 2024.

Tax administrations in EU Member States have been developing IT solutions to receive payment information from payment service providers at national level. The data collected in this way are transmitted to the central system. The data collected in the central system is analysed and used by the national tax authorities to detect and prevent VAT fraud.

The National Tax and Customs Administration (NTCA) has made the interface specification for machine-to-machine data supply available to payment service providers on the External Communication Centre 2.0 (KKK2) OpenKKK (gov.hu) interface (in Hungarian):

EBT_CESOP_interfesz_specifikacio_v1.0.docx

We encourage the payment service providers concerned to start the necessary IT developments/upgrades as soon as possible.

NTCA will provide the opportunity to test the transmission of the data in the future through the Electronic Requests System for Financial Institutions (EBT), which is currently being developed. For information on when the testing will start, please visit the NTCA website or the OpenKKK page.

Technical questions related to the interface specification can be sent to IT.Helpdesk@nav.gov.hu and business questions related to CESOP can be addressed to cesop_business@nav.gov.hu.

[1] Related Directives:

  • Council Directive (EU) 2020/284 of 18 February 2020 amending Directive 2006/112/EC as regards introducing certain requirements for payment service providers, and 
  • COUNCIL REGULATION (EU) 2020/283 of 18 February 2020 amending Regulation (EU) No 904/2010 as regards measures to strengthen administrative cooperation in order to combat VAT fraud