Communication manual Central Electronic System of Payment Information (CESOP)

Topic area:
Status: 20.12.2023 |
Archived
Key words:
Tax, Regulatory reporting
Initiative
Official name
Kommunikationshandbuch Central Electronic System of Payment Information (CESOP) - Verfahrensbeschreibung, Rückmeldungen und Geschäftsregeln
Version 1.0
Type
Manual
Level 3 / Other
Initiator
German government
Submitted
30.08.2023
Doc. code
Summary
Status
Status

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Current version
Final version
02.11.2023
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
–
Level 2
Technical measures to establish and maintain a central electronic payment information system (CESOP) to combat VAT fraud (non-binding, Supplement, EU)
Level 3 / Other
Special obligations for payment service providers (Section 22g UStG) (binding, Supplement, DE)

Source: German government, Kommunikationshandbuch Central Electronic System of Payment Information (CESOP) - Verfahrensbeschreibung, Rückmeldungen und Geschäftsregeln
Version 1.0, 2023