Organization : Ministry of Finance, Tax Administration
Facility : CESOP Data Quality Checklist
Country : Croatia
Website : https://porezna-uprava.gov.hr/en/cesop-data-quality-checklist/8994
CESOP Data Quality Checklist
The European Commission, in cooperation with the European Union Member States’ expert group on the CESOP system, has published an official document entitled the CESOP Data Quality Checklist.
The document contains control questions for payment service providers (PSPs) subject to the obligation of record-keeping and reporting data to the CESOP system (Central Electronic System of Payment Information). It is designed to help them ensure the completeness and accuracy of their CESOP reporting procedures and processes, in accordance with the European Commission regulation.
The checklist focuses on key data quality issues and helps identify potential deficiencies or inconsistencies. The objective is to build best practices for PSP reporting, regardless of whether a particular data element is mandatory, conditional, or optional. It is intended for a final review by payment service providers, ensuring that the CESOP report is complete in content, semantically accurate, and reliable, and that it fulfills the requirements regarding individual transaction reporting and formatting validity.
By applying this checklist, payment service providers can:
** Conduct an internal audit of their previous CESOP reports
** Perform a pre-submission check to validate data accuracy and quality ahead of their quarterly reporting.
Mandatory actions for payment service providers (PSPs):
** Review historical reports and, if necessary, ensure the correction of all identified deficiencies or data anomalies
** Use this checklist as a reference tool for ongoing checks of reporting data prior to each quarterly submission
** Forward the document to all internal and external involved parties who assist and participate in fulfilling CESOP reporting obligations
** Ensure that all relevant parties, IT service providers, and authorized representatives take into account the implications of this document and act accordingly
** Payment service providers are not required to submit feedback to Member States; however, they are obliged to make all necessary corrections or amendments directly through the data they report on a quarterly basis.
The checklist is not exhaustive and must therefore be interpreted and applied in accordance with the provisions of European Union and national legislation, the relevant XSD schema definition, the “CESOP – Guidelines for reporting” document, and the CESOP Frequently Asked Questions (FAQ).
How will the information be exchanged and stored?
This information will be stored in the Central Electronic System of Payment information (CESOP) database, where it will be aggregated and cross-checked with other European databases. All information in CESOP will be made available to Member States’ anti-fraud experts via Eurofisc , the EU’s network of anti-fraud experts from the 27 Member States and Norway.
These new measures give Member States’ tax authorities the right instruments to detect possible e-commerce VAT fraud carried out by sellers established in another Member State or non-EU country.
In line with data protection rules, only information related to the beneficiaries of more than 25 cross-border payments per quarter is transmitted to tax authorities, together with the information on the amounts of the payments received. Information on consumers and on the purpose of the payment are not part of the transmission.