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General information about Data delivery by Payment Service Providers (PSP)

This information is intended for payment service providers who are required to submit data to the Netherlands Tax Administration on a quarterly basis regarding cross-border payments as of January 1, 2024. The legal basis is regulated in the bill implementing the Payment Service Providers Directive (in Dutch). This bill implements EU Directive 2020/284.

The Manual 'Data Delivery by Payment Service Providers' provides insight into the background of the data delivery obligation for cross-border payment information, which payment service providers must report, and informs on when, what and how to deliver.

This manual describes the tax-legal topics (relevant EU/EC Directives and adapted national VAT legislation, in this case "Wet op de omzetbelasting 1968" implementing the EU Directive 2020/284). For payment service providers, the Wet OB 1968 forms the basis for the registration and subsequent submission of payment data to the Netherlands Tax Administration.

Do you have any general, tax-related questions on this topic?
If so, please contact the Netherlands Tax and Customs Administration.

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Overview of National Portals from other EU-member states for PSP_CESOP