CESOP: The information-reporting requirement of payment service providers on cross-border payments

This page contains an overview of the payment service providers' information-reporting requirement.

NEWS

New schema 4.04 introduced in Q2/2027

The Commission has announced the update of the schema to version XSD 4.04 and the XSD User Guide to version 7.0. The Tax Administration will introduce the new schema in Q2/2027, i.e. CESOP reports to be submitted by 31 July 2027 must be submitted using version XSD 4.04. The Tax Administration will inform about the exact date of introduction later on this site. Please note that the Tax Administration’s system supports only one schema at a time, so you can only submit reports using the version in force at any given time. Corrections must also be submitted using the valid schema, regardless of the schema that was used when the report to be corrected was submitted.
The technical instructions for application (PDF) were updated on 14 January 2026.
The Commission has provided clarification and guidelines regarding the reporting of multiple transactions for the same payee: Additional Clarification on the CESOP Reporting Guidelines. Previous reports do not need to be corrected.
If you have any questions concerning CESOP, please send email to: cesop(a)vero.fi

Guidance for foreign PSPs

Payment service providers must submit information to the Finnish Tax Administration on the payment services they provide in Finland. The obligation to provide information concerns cross-border payments, i.e. payments where the payer is located in an EU Member State and the payee is either in another EU Member State or outside the EU.

See guidance for foreign PSPs

CESOP reporting

CESOP reports are submitted as a software file based on the CESOP XML Schema, in the Ilmoitin.fi website or through the API interface. When a report has been submitted, the payment service provider receives a response indicating whether the report complies with the requirements. If the report was insufficient, it must be resubmitted. The response indicates what part of the report needs to be corrected.

Finnish Business ID for CESOP reporting

If a foreign company needs a Finnish Business ID, they must apply for it by filling in a start-up notification Y1 and appendix form 6204 and submitting a foreign trade register extract or an equivalent document to the Finnish Tax Administration.

Finnish Business ID for CESOP reporting