From January 1, 2024, payment service providers will be obliged to keep records of cross-border payments in relation to the payment services they provide in each calendar quarter and transmit them to the Federal Central Tax Office.

This information will be transmitted to the Central Electronic System of Payment Information (CESOP), where it will be stored centrally.

The regulation applies from January 1, 2024. The data for the first calendar quarter of 2024 must be reported by July 31, 2024 at the latest. There is a quarterly reporting obligation.

WTS provides a CESOP submission solution that helps to

• formally validate an XML file supplied by the customer
• sign the XML, transmit it electronically to the BZSt DIP test system or DIP production system and retrieve the transmission logs.

The CESOP declaration must be transmitted electronically to the BZSt's mass data interface DIP (Digitaler Posteingang) exclusively in digital form as an XML file in accordance with the officially prescribed data set.

Manual transmission or transmission in a format other than the specified format is not possible.

Tax authorities should be able to identify fraudulent companies more quickly and determine when supplies of goods and services are deemed to have been made in accordance with Title V of Council Directive 2006/112/EC of 28 Nov 2006 on the common system of value added tax (OJ L 347, 11 Dec 2006, p. 1).