New regulations for 2022

Commission Implementing Regulation (EU) 2022/1504 of 6 April 2022 laying down detailed rules for the implementation of Council Regulation (EU) No 904/2010 as regards the establishment of an electronic system payment information center (CESOP) in order to fight against VAT fraud

por el que se establecen normas detalladas para la aplicación del Reglamento (UE) nº 904/2010 del Consejo en lo que respecta a la creación de un sistema electrónico central de información sobre pagos (CESOP) con el fin de luchar contra el fraude en el IVA.(DOUE, 12-septiembre-2022)

On September 12, 2022, this Implementing Regulation ( EU ) 2022/1504 of the Commission of April 6 is published in 1## OJEU ##1 2022, laying down detailed rules for the implementation of Council Regulation (EU) No 904/2010 as regards the establishment of a central electronic payment information system (CESOP), with entry into force at twenty days of its publication and applicable from January 1, 2024. From then on, payment service providers that are established in the European Union or offer payment services there will be required to maintain certain records of cross-border payments from payers in Member States and certain information on beneficiaries, and transmit these records to Member States in the fight against value added tax (VAT) fraud.

This Regulation approves the technical measures for the establishment and maintenance of the CESOP and determines what the tasks of the Commission are in relation to its technical management and its responsibilities, in addition to those of the States. members.

It also establishes the common format according to which Member States must send data to CESOP, the practical arrangements regarding the Eurofisc liaison officers who will have access to CESOP and the procedures for technical and organizational security measures related to its development and operation.