Data Delivery by Payment Service Providers (PSP)
The Dutch tax authorities are getting ready for CESOP. They have released their technical guidance. Part 1 is available on the open environment of their website.
Part 2 (message specification), 3 (error messages), 4 (examples) and 5 (structure diagrams) are available on the secured environment of the Dutch tax authorities.
This is a vital next step in the process towards the implementation of CESOP, albeit when reading through the guidance and the product overview at the Dutch tax authorities website it is clear that on the technical side there are a few steps that still need to be taken. At KPMG we have developed a methodology and tool that helps payment service providers in their journey towards CESOP readiness and will eventually support with reporting requirements once the new rules have entered into force. Matthijs Bolkenstein, Gerhard Smit, Marck Timmermans and Jochum Zutt, or someone else from our tax, legal and digital strategy team would be happy to have a conversation with you about this.