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Regulations

On this page you will find the legal basis for the CESOP procedure.

Legal Texts

§ 22g UStG

The special obligations for payment service providers were implemented within the Annual Tax Act (§ 22g UStG). See page 2309 of the Federal Law Gazette - Article 17

The special obligations for payment service providers § 22g UStG (BMF)

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The German Federal Ministry of Finance, in consultation with the supreme tax authorities of the German federal states, published a letter on 28 December 2023 on the special obligations of payment service providers within the Annual Tax Act (§22g UStG).

Directive (EU) 2020/284

Council Directive (EU) 2020/284 of 18 February 2020 amending Directive 2006/112/EC as regards the introduction of certain requirements for payment service providers.

Regulation (EU) 2020/283

Council Regulation (EU) 2020/283 of 18 February 2020 amending Regulation (EU) No 904/2010 as regards enhancing administrative cooperation in the fight against fraud

Commission implementing regualtion

Commission implementing regulation of 6.4.2022 on Council Regulation (EU) No 904/2010 as regards the setting up of a Central Electronic Payment Information System (CESOP) to combat VAT fraud

CESOP - Guidelines for reporting

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Federal Central Tax Office

Referat St III 9 - CESOP
An der Küppe 1
53225 Bonn

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CESOP

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Verwandte Themen

Central Electronic System of Payment Information (CESOP)

With the help of the payment information, the Member States of the European Union should be able to better combat VAT fraud, especially in the area of cross-border e-commerce. Through access to the …
Fragen und Antworten

FAQ

CESOP is associated with many questions. To answer these quickly and transparently, we have summarised the most frequently asked questions for you here.
Newsletter

Newsletter

The Federal Central Tax Office publishes newsletters on CESOP at irregular intervals. These contain up-to-date information and other announcements.
Handbuch

XML Schema and user guide

On this page, you will find the CESOP XML Schema and the related user guide.

Electronic Data Transmission

On this page you will find information on electronic data transmission to the BZSt. Reports relating to CESOP must be submitted electronically in accordance with the officially prescribed dataset.
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