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Mensuel de novembre 2023 - Informatique financière

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Central Electronic System of Payment information (CESOP): Are you prepared for the go-live?
By Olivier LAMBERT, Patrice FRITSCH, Eva CONSTANTIN, EY Luxembourg *   With the continuous development of electronic payments, a Central Electronic System of Payment Information (CESOP), has become an essential tool to fight against VAT fraud at the European level. According to the October 2023 report “VAT Gap in the EU” by the European Commission, the VAT gap for 2021 is expected to be EUR 61 billion. In response to this loss for the authorities and the community, the Council adopted a legislative package to combat VAT fraud. Payment data collected by the Member States will be stored and processed in the CESOP database, which the EU will finance for the benefit of Member States.   Entry into force of CESOP is 1 January 2024 and will have...
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