Cross-border payment information
From 1 January 2024, payment service providers (PSP) have to register and report data on certain cross-border payments.
Please see EU guidelines and FAQs here to find out if you have to report such payments.
Payment data should be reported to the Danish Customs and Tax Administration (Skatteforvaltningen), which forwards it to the central EU system Central Electronic System of Payment information (CESOP). The purpose of this new EU system is to uncover cross-border VAT fraud in E-commerce.
Generally, there are two types of cross-border payments that payment service providers (PSPs) have to report to CESOP:
- Payments from EU countries to private individuals or businesses (payees) in Denmark.
- Payments from Denmark to private individuals or businesses (payees) in countries outside the EU.
But such payments should only be reported in case of more than 25 payments each quarter to the same payee. If none of the registered payment service provider's payees receives more than 25 cross-border payments, we recommend that the PSP submits a 'no payment data to report' file.
The information should be reported the month after the end of the quarter, and the first reporting deadline is April 2024.
Read more about how you report your data under ‘Good to know about reporting of payment data’.
The EU has passed the new rules on reporting of cross-border payments and the rules will be implemented in the Danish VAT legislation and take effect on 1 January 2024.
You can see the changes in the Danish VAT Act and the EU directive and regulations below:
The reporting should be done each quarter, starting in 2024. But such payments should only be reported in case of more than 25 each quarter to the same payee.
If none of the payees (of a payment service provider) subject to reporting receives more than 25 cross-border payments within a quarter, the payment service provider should submit a 'no payment data report file'.
The reporting can be made via our self-service system E-tax for businesses (TastSelv Erhverv).
Payment service providers who are registered with a Danish address, may also use mass reporting via system-to-system solutions (API).
Please note that the payment service provider must be registered as subject to the reporting duty before reporting to the Customs and Tax Administration. Read more about how you request registration belov under Reporting access.
The EU has prepared guidelines for when to report payment data. You find these guidelines in all languages at the EU site on CESOP. Choose "CESOP - Guidelines for reporting of payment data" and select your preferred language.
At that site, you also find the XSD User Guide that specifies which payment data you should report.
Danish-language reporting guides
We have produced 3 reporting guides and one guide on payment data. These guides tell you how to report your data in various ways. One of the guides also tell you the requirements for the XLMs with the payment data to be reported.
Please note that the guides will be updated regularly.
- Guide on how to generate payment data in XML
- Guide to reporting via user interface (E-tax for businesses)
- Guide to reporting in the test environment via system to system (API)
- Guide to reporting in the production environment via system to system (API)
Please note that if you can't open the links, you have to download the document and activate editing mode.
Guide for non-Danish PSPs (Payment Service Providers) who meet the 3 requirements below:
- You offer cross-border payment services to customers living in Denmark.
- You are subject to the CESOP rules and have to report certain information to the Danish Customs and Tax Administration (Skatteforvaltningen).
- You are not registered with the Danish Business Authority (Erhvervsstyrelsen) (you have no SE/VAT no./business number issued by the Danish authorities). Please note that registering with the Danish Business Authority is not the same as the EU rules on free movement of capital.
To report cross-border payment data to the Danish Customs and Tax Administration and to meet possible security issues, relevant businesses need to register with a so-called administrative SE no. and to be informed that they have to report certain cross-border payment data to Denmark.
You may authorize a third party to report data. Please read more about the possibility here.
You complete form 40.112 to register with an administrative SE no. Find the form and read more at the Business Authority’s website. Once you have completed form 40.112, you send it to: virksomhed@erst.dk.
You don't have to complete sections 4 and 16, if you don't have a contact person in Denmark.
If your company is a private limited company, you state the company name in section 5.
Please make sure to write CESOP in section 14.
When the Business Authority has received your request for an administrative SE no. and information that you need to report certain cross-border payment data to Denmark, the request will be forwarded to the Danish tax authorities.
Next, you will receive a registration certificate stating that the business is now registered in Denmark in order to report certain cross-border payment data to the Danish Customs and Tax Administration.
A few days later, you will receive an E-tax password to log on to the Danish self-service reporting system, E-tax.
This is how you log on:
In order to be able to report cross-border payment information to the Danish Customs and Tax Administration on behalf of others, there are 3 steps that must be completed:
Step 1
If your business is not registered in Denmark, you need to register with a so-called administrative SE no.
You must fill out the form 40.112 to register with an administrative SE no. Find the form and read more at the Business Authority’s website. Once you have completed the form 40.112, you must send it to: virksomhed@erst.dk.
Please make sure to write the following justification in section 14:
Duty: Other non-registrable business -Permit: Access to the tax administration's systems
When the Danish Business Authority has received your request for an administrative SE no. with the information that you need access to the tax administration's systems, the request will be forwarded to the Danish Tax Agency.
Next, you will receive a registration certificate stating that the business is now registered in Denmark with the above-mentioned duty.
A few days later, you will receive a E-tax password to log on to the Danish self-service reporting system, E-tax. Please also check your spam filter, as the password is sent from a no-reply email.
This is how you log on:
Step 2
Register your business for the accountant scheme.
This guide is for businesses that report information on behalf of others.
Log on to E-tax for businesses (TastSelv Erhverv) to register your business for the accountant scheme (revisorordningen).
- Select Profil- og kontaktoplysninger (Profile and contact information).
- Select Rettigheder og adgange til TastSelv (Rights and access to E-tax).
- Select Tilmeld revisorordning (Register for the accountant scheme).
- Tick off Tilmeld til Revisorordning (Register for the accountant scheme).
- Click Tilmeld til Revisorordning (Register for the accountant scheme) at the bottom right-hand corner.
Your business is now registered for the accountant scheme and you can report information on behalf of others.
You can find the guide on our website: Register your business for the accountant scheme Skat.dk
Step 3
Finally, the PSP that wants you to report on behalf of them, must give your business permission to do so, by logging on to their own E-tax
The PSP can follow this guide to authorise your business to report on behalf on them:
- Log on to E-tax (TastSelv)
- Select ’Profil’ (Profile)
- Select ‘Giv adgang til rådgiver eller andre’ (Authorise your advisor or others).
- Enter the CPR no. or CVR/SE no. (business reg. no./VAT no.) of the person you want to authorise.
- Select the scope of the access
- Select the period of access
- Click ’Godkend’ (Accept)
You have now authorised a third party to access the selected information in E-tax.
The third party access the specific information by going to E-tax using E-tax password and selecting ’Log på med autorisation’ (Authorised logon).
You can find the guide on our homepage: Allow third-party access to your E-tax Skat.dk
To report payment data to the Customs and Tax Administration, payment service providers have to be registered as subject to the reporting obligation with the Danish business Authority (Erhvervsstyrelsen) at virk.dk.
Register for the reporting obligation at virk.dk
Select Start selvbetjening (Start self-service) and follow the instructions on the online registration form (Currently in Danish).
When you have completed registration, we will process it and generally, your registration certificate will be updated after a couple of days and then you will have access to report payment data.
After this, you can submit your report via E-tax for businesses or as mass reporting via system-to-system solutions (API).
The Customs and Tax Administration has worked closely with industri associations to develop and present a user-friendly reporting solution
Implementation of the new XSD schema is postponed from 2 December 2024 until 25 March 2025
The Customs and Tax Administration has decided to postpone the implementation of the new XSD schema version 4.03 until 25 March 2025.
You can access our test environment TFE from 25 February 2025.
This means that cross-border payment data relating to the 1st quarter 2025 must be reported in the new version from 25 March 2025.
We apologize for having announced several implementation dates in the past.
On the EU site on CESOP under "Technical files" you find the updates XSD User Guide and you can download the new validation module there too.
CESOP public group on CIRCABC is a public forum allowing PSP's from all of Europe fee access. Please note that you can also access the forum as a guest.
Please email us at CESOPDK@sktst.dk if you have any questions.
The EU has passed both a new directive and new regulations meaning payment service providers will have to report cross-border payments as of 2024.
See the below relevant links:
- CESOP public group on CIRCABC is an official forum for PSPs from all of Europe. Please note that guests can also access the forum.
- Danish Amended VAT Act - Act no. 755 of 13 June 2023.
- The EU’s information site where you can read more about the CESOP project, find reporting guidelines in all EU languages and relevant links about the project.
- Council Directive (EU) 2020/284 of 18 February 2020 amending Directive 2006/112/EC as regards introducing certain requirements for payment service providers.
- Council Regulation (EU) 2020/283 of 18 February 2020 amending Regulation (EU) no. 904/2010 on measures to strengthen the administrative cooperation to combat VAT fraud.
- EU directives and regulations in general (EU website).
You can write to the Tax Agency’s CESOP postbox: cesopdk@sktst.dk
Published on 7 October 2022.
CESOP means Central Electronic System of Payment information.
Published on 3 October 2022.
The information is transmitted to a central EU database for analytical purposes, among others.
Published on 3 October 2022.
The reported payment data should be used to uncover and control fraudulent businesses.
Published on 3 October 2022.
We expect to begin testing the system in the summer of 2023.
Published on 3 October 2022.
You can’t access the system until early 2024.
You have to be registered for the duty with the Danish Business Authority (Erhversstyrelsen) before you can report the payment data to the Tax Agency. You will find links to register there and at virk.dk.
Published on 3 October 2022.
There are two types of payment information to report. These are:
- Payments from EU countries to private individuals or businesses (payees) in Denmark.
- Payments from Denmark to private individuals or businesses (payees) in countries outside the EU.
Read more under ‘Types of payments’
Published on 3 October 2022.
You will be able to report your data via E-tax for businesses (our self-service system, TastSelv) in the same way as you file your VAT return or report payroll tax.
Read more under ‘Good to know about reporting of payment data’.
Published on 3 October 2022.
You have to report the payment data when there are 25 or more cross-border payments per quarter to the same payee in either Denmark or countries outside the EU. Please note that if payments have been made to payees in other EU countries, such payments will be reported by the relevant EU country.
Published on 3 October 2022.
30 April 2024 is the final reporting deadline for the first reporting.
Published on 3 October 2022.
You can read more at the EU’s information site on the CESOP project.
Published on 3 October 2022.
For further legal information in Danish see our legal guide .