Ireland Tax Agency Updates Guidance on Registration, Filing Guidelines for EU Cross-Border Payment Reporting

The Irish Revenue Commissioners Dec. 14 issued Revenue eBrief No. 259/23, updating guidance on registration and filing guidelines for EU cross-border payment service providers (PSPs) under a central electronic system of payment information (CESOP). The updated guidance includes: 1) the April 30, 2024, deadline for covered PSPs to complete the registration process; 2) detailed registration instructions for resident and nonresident PSPs, resident tax agents and advisors with a tax advisor identification number (TAIN), nonresident tax agents and advisors without a TAIN, and third-party reporting intermediaries; and 3) information on filing CESOP reports. The registration facility opens Feb. 1, 2024. [Ireland, ...