The European Commission has developed a data quality checklist to improve the quality of quarterly data reporting under the Community CESOP system. The purpose of the document is to assist payment service providers (hereinafter: PSPs) in their internal processes supporting CESOP quarterly data reporting.

CESOP reporting commenced on 1 January 2024, with the first filing deadline on 30 April 2024. Since the initial filings, EU Member States, the European Commission, and the CESOP Operational Team (CESOP OT) have identified recurring data quality issues in certain PSP reports.

To support PSPs in meeting their CESOP reporting obligations across the EU, Member States, with the support of the European Commission and the CESOP OT, have prepared a CESOP Data Quality Checklist. The checklist reflects the main data quality issues and trends observed in the EU CESOP database. It is not targeted at any specific PSP, cohort, or category.

The CESOP Data Quality Checklist is available in the menu for your review.

Actions requested:

  • Use the checklist to review your monitoring, data compilation, extraction, and transmission processes for each relevant Member State in which you provide services.
  • Ensure that all internal teams and external providers who support your quarterly CESOP reporting also use the checklist.
  • Review the checklist each quarter to confirm that your reporting remains compliant with your legal obligations.

Monitoring:

All Member States, together with the European Commission, will continue to monitor CESOP data quality to confirm that identified issues are being addressed by PSPs.

Important information and disclaimer:

The checklist is intended to help rectify common data quality issues. It is not exhaustive and must be read alongside EU and national legislation, the relevant XSD schema definitions, the CESOP Guidelines for Reporting, and the CESOP FAQs, available at: https://taxation-customs.ec.europa.eu/taxation/vat/fight-against-vat-fraud/tackling-vat-fraud-e-commerce-cesop_en

PSPs must report in accordance with their EU and national legal CESOP Reporting obligations. Failure to meet CESOP reporting obligations may result in sanctions or penalties under national law.