rec_7

(7) In order to achieve the objective of combating VAT fraud more effectively, a central electronic system of payment information (‘CESOP’), to which Member States transmit the payment information they collect and can store at national level, should be established. CESOP should store, aggregate and analyse, in relation to individual payees, all VAT relevant information regarding payments transmitted by Member States. CESOP should allow for a full overview of payments received by payees from payers located in the Member States and make available to the Eurofisc liaison officials the result of specific analyses of information. CESOP should be able to recognise multiple records of the same payment, for example the same payment could be reported both from the bank and the card issuer of a given payer, to clean the information received from the Member States, for example by removing duplicates and correcting errors in data, and should allow Eurofisc liaison officials to cross-check payment information with the VAT information they hold, to make enquiries for the purpose of an investigation into suspected VAT fraud or in order to detect VAT fraud and to add supplementary information.

← rec_6 · All articles · rec_8 →

Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.