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Delivery schedule for Data delivery by Payment Service Providers (PSP_CESOP)

Pursuant to the PSP-CESOP Directive, payment service providers will be obliged to share payment information of cross-border transactions with the Netherlands TAX authority as from 1 April 2024 under certain conditions. Further information on this can be found on the Netherlands Tax Authorities website.

The Netherlands Tax Authority wants the first deliveries - this concerns Q1 2024 - to go into production in a controlled manner. To this end, a delivery schedule for the delivery of PSP-CESOP messages by you as a payment service provider will be used. The purpose of using this delivery schedule is to be able to closely monitor the load and performance of the data processing, identify risks early on and make adjustments where necessary and rectify any errors.

The Netherlands Tax Authority would therefore urge you to take into account the delivery schedule below when delivering PSP-CESOP messages. This delivery schedule spreads the delivery of PSP-CESOP messages as much as possible over the relevant delivery period, the month of April. If you are an intermediary and/or software supplier, please inform your customer(s) of this delivery schedule.

Keep a close eye on the SDM news reports for PSP-CESOP for the latest updates. In case of failures or identified problems, these will be reported via the SDM-site. An occurring problem may result in the delivery schedule being adjusted and you being asked to deliver at a different time. The Netherlands TAX authority is now in contact with the first and second submitters in the delivery schedule.

This approach is one-off and concerns only the month of April 2024 for the delivery over Q1 2024. From Q2 2024 onwards, deliveries can be made at any time in the month of July from 01-07-2024 onwards.

For questions about the delivery schedule or the status of your delivery, please contact the Gegevensloket: gegevensuitwisseling@belastingdienst.nl.

Sequence deliveryDelivery period
First submitter guided with the Netherlands Tax Authority1st  week of AprilWeek 14 (2 to 5 April)
First submitter guided with the  Netherlands Tax Authority2nd  week of AprilWeek 15 (8 to 12 April)
Other suppliers without guidance3rd  and 4th  week AprilWeek 16, 17 and 1st  half of week 18
(15 to 30 April)
Delivery schedule (updated on March 14, 2024)
Please note!  Please note

The message size set by the Netherlands Tax Authority is max 100 Mb to make the CESOP messaging as efficient as possible.

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