Technical measures to establish and maintain a central electronic payment information system (CESOP) to combat VAT fraud

Topic area:
Status: 22.12.2022 |
Aktuell
Key words:
Supplement, Tax
Initiative
Official name
Commission Implementing Regulation (EU) 2022/1504 of 6 April 2022 laying down detailed rules for the application of Council Regulation (EU) No 904/2010 as regards the creation of a central electronic system of payment information (CESOP) to combat VAT fraud
Type
Implementing regulation
Level 2
Initiator
EU
Submitted
Doc. code
2022/1504
Summary
Status
Status

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Current version
Final version
06.04.2022
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
Administrative cooperation and the fight against VAT fraud (non-binding, Main version, EU)
Level 2
–
Level 3 / Other
Communication manual Central Electronic System of Payment Information (CESOP) (binding, DE)

Source: EU, 2022/1504, 2022