The guide to the transmission of CESOP data via the Data Exchange System - SID of the Revenue Agency: accreditation, Node or PEC, software solutions
What is the Revenue Agency Interchange System for sending CESOP data?
The Central Electronic System of Payment Information (Cesop) has been active since 2024 to combat cross-border VAT fraud in e-commerce.
CESOP is a set of European measures to combat transnational VAT fraud in e-commerce, a complex system of monitoring and reporting of transactions carried out with electronic payments for the purchase of goods or services, with storage and communication obligations for payment service providers to the competent tax authorities.
The reporting of each country flows into a single centralised database at European level.
The main objective of CESOP is to reduce tax fraud, in particular those related to international VAT fraud and evasion.
CESOP in Italy: sending data via Data Exchange System - SID
In Italy, payment service providers submit CESOP reporting to the Revenue Agency, the competent tax authority, through the Data Exchange System – SID.
The SID is a computer system for exchanging information with the Revenue Agency that uses technologies for security and automated data transmission.
The SID is based on unique encryption and signature keys for files exchanged with the Revenue Agency, which guarantee the security and privacy of customer data provided by financial operators for the purposes of tax reporting obligations.
For the automated transmission of data, the SID offers operators the possibility of choosing two sending methods: Certified Electronic Mail or FTP.
The financial operator is required to indicate during the SID accreditation phase which of the two channels it intends to use for the transmission of data to the Revenue Agency.
Send CESOP with Certified Electronic Mail - PEC or FTP Node?
Certified Electronic Mail – PEC - is an Italian email system with legal value that allows you to certify the content, date and time of sending the email. PEC will soon be adopted as a standard at European level and will take the name of REM.
Financial operators who need to send a small amount of data to the Revenue Agency use PEC. In fact, PEC - like traditional emails - has a maximum limit on the size of attachments.
The use of FTP, on the other hand, is recommended for all those large financial operators who plan to send a large amount of information to the Revenue Agency and can do so by using a proprietary FTP node or an FTP node from a provider authorized by the Revenue Agency.
On the same transmission channel chosen for the transmission of data to the Revenue Agency, the operator will receive all mandatory communications relating to the reporting obligation.
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