Central Electronic System of Payment information (CESOP)
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Central Electronic System of Payment information (CESOP)


As from 1st January 2024, the provisions of the Value Added Tax (Reporting Obligations For Payment Service Providers) Regulations [Subsidiary Legislation 406.22] transposing Council Directive (EU) 2020/284, which amends the EU VAT Directive (CD 2006/112/EC), will come into effect. These new Regulations introduce certain new reporting requirements for Payment Service Providers* mainly concerning cross-border payments originating from EU Member States. This new requirement is increasingly relevant in view of the growth of electronic commerce which facilitates cross-border sales of goods and services to final consumers in an EU Member State (where the VAT may be due) in which the supplier is not established (thus not necessarily registered for VAT purposes).

Such information will feed into a centralised European database – the Central Electronic System of Payment Information (‘CESOP’) where it will be stored, aggregated and cross-checked with other European databases. This new reporting requirement is detrimental to the fight against cross-border VAT fraud particularly in the area of e-commerce. It gives tax authorities the necessary tools to detect and control fraudulent businesses who seek to exploit e-commerce opportunities in order to gain unfair market advantages by evading their VAT obligations.

Stakeholders or other interested parties may seek further information as regards the new requirements coming into play in 2024 on the EU Commission’s website as follows:

CESOP – EU Commission Website​

It is also opportune to note that the EU Commission has published updated reporting guidelines, a list of Frequently Asked Questions (FAQs), as well as an updated technical XSD user guide, available on the abovementioned link (at the bottom of the webpage).

In case of any queries as regards CESOP, you are kindly requested to contact the Malta Tax and Customs Administration on cesop.mtca@gov.mt

Registration for CESOP

In terms of Subsidiary Legislation 406.22, a payment service provider whose home Member State or host Member State is Malta shall apply to be registered as a PSP by not later than 25 January 2024 or the date Malta becomes its home Member State or host Member State as may be applicable, whichever is the later.

Notwithstanding the above, the Commissioner hereby notifies payment service providers of a one-time concession whereby the registration deadline of 25th January 2024 is extended to 16th February 2024.

Registration of a PSP for CESOP purposes by a user (either a Director or a Tax Practitioner duly registered with the MTCA (via CFR01 form)) having a Maltese e-ID may login here:

Registration possibility for users having an EU e-ID (EIDAS) or non-EU users will be made available in due course. In the meantime, representatives of PSP or tax practitioners who do not have a Maltese ID are required to submit the following forms  in order to facilitate registration for CESOP when made available for non-Maltese ID holders:

  • VAT Online Form 1 – to be used by the Directors of PSPs not in possession of a Maltese ID to authorise any of the PSP’s employees to be able to register for and use CESOP e-services in Malta.
  • VAT Online Form 3 – to be used by a Tax Practitioner, and its Users, not in possession of a Maltese ID to be able to register for and use CESOP e-services in Malta.

Directors of PSPs/tax practitioners in possession of a Maltese ID will not be required to use the above forms in order to be able to register for and access CESOP e-services on behalf of a PSP.


The electronic submission of any forms/notifications on behalf of a PSP by a user does not create any liability, in terms of the Malta VAT Act, for the person who makes the electronic submission. The responsibility for the contents of any submission remains that of the PSP and any representative thereof in terms of article 66 of the VAT Added Tax Act.

*As per the definition outlined in Regulation 2(1) of Subsidiary Legislation 406.22, a “payment service provider” falling within the scope of CESOP includes mainly credit institutions, e-money institutions, payment institutions and post-office giro institutions.​