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CESOP – Practical details available now!

The French tax administration (FTA) has just published on the impôt.gouv website the useful documents relating to the procedures for declaring the registers kept by payment service providers for the purpose of carrying out controls on cross-border payments.

Several documents have been published, including :

  • The CESOP specifications, which provide instructions on the conditions for filing:
    • Naming rules for uploaded files
    • The FTA’s pre-submission checks
    • Procedures for submitting nil returns
    • Procedures for the submission of amended returns
  • The validation module
  • A note detailing the registration and reporting procedure for non-resident payment service providers in France

Furthermore, the FTA points out that the subscription to the “Declare > Cross-border payments – CESOP” service will be open in the professional section from February 2024. However, it will not be possible to upload XML files until 1 April 2024.

Our teams are available to assist you with the implementation of these new reporting requirements.

 

  • Anne Gerometta

    Anne Gerometta is Indirect Tax Partner of Deloitte Société d’Avocats. She advises international groups on their indirect tax issues. Anne…

  • Robin Maubert

    Robin is an Indirect Tax Director based in Paris. He has more than 13 years of professional experience in VAT…

  • Pierre Moisan

    Pierre joined Deloitte Société d’Avocats in 2022. He works as an associate in the Indirect Tax department of the Paris…