- To send a CESOP communication through SID, a valid tax code is required.
- If the Sending PSP and Reporting PSP are the same entity, the Sending PSP should be omitted.
- The Reporting PSP must be identified with the tax code in the PSPId field and with “Other” in the PSPIdType field.
- New EU rules will come into effect on January 1, 2024, to strengthen the fight against VAT fraud in cross-border e-commerce transactions.
Source: ipsoa.it
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
