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EU’s New Weapon Against VAT Fraud: CESOP Implementation in Netherlands from January 2024

  • Providers of payment services in EU member states must monitor recipients of cross-border payments
  • Data of account holders receiving more than 25 cross-border payments per quarter will be reported to national authorities
  • Information will be stored in the European database CESOP and shared with enforcement authorities through the Eurofisc network
  • CESOP aims to help tax authorities detect VAT fraud in e-commerce by using payment data
  • Non-compliance can result in significant fines for Dutch payment service providers
  • CESOP has been implemented in the Netherlands as of January 1, 2024
  • Payment service providers must keep accurate records of recipients and payments for each quarter
  • Obligations under CESOP apply to credit institutions, electronic money institutions, payment institutions, and postal cheque and giro services
  • Failure to comply can lead to substantial administrative fines


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.



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