In the context of the fight against fraud and in your capacity as a payment service provider (PSP) you are required to transmit information on:

• cross-border payments originating from EU Member States; and
• the beneficiaries ('the payees') of these cross-border payments.

Since 1 January 2024, payment service providers offering payment services in the EU will have to monitor the payees of cross-border payments and transmit information on those who receive more than 25 cross-border payments per quarter to the administrations of the Member States

This information will then be centralised in a European database: the Central Electronic System of Payment information (CESOP).

The 1st transmission of transaction files to the tax authorities of EU Member States must take place before the end of April 2024.

The CESOP Payment Data message, i.e. the XML file reporting the cross-border payments for a given quarter, must be transmitted using the MyGuichet.lu platform or the MyGuichet.lu mobile app. This is a procedure requiring authentication.

For more information about the transmission of CESOP messages, please see our dedicated information page on the subject.