- Czech PSPs must comply with CESOP rules to help fight e-commerce VAT fraud under EU measures.
- From January 1, 2024, they must keep records of cross-border payments if they make more than 25 payments to the same payee in a quarter.
- Quarterly reports must be filed in XML via the MOJE daně portal (EPO), using EU XSD specifications.
- Deadlines are April 30, July 31, October 31, and January 31, for the previous quarter.
- “No Payment Data” filings are recommended but optional, and corrections can be submitted within five business days of finding errors.
Source: financnisprava.gov.cz
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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