Guidance for foreign PSPs
Payment service providers must submit information to the Finnish Tax Administration on the payment services they provide in Finland. The information must be reported electronically. The obligation to provide information concerns cross-border payments, i.e. payments where the payer is located in an EU Member State and the payee is either in another EU Member State or outside the EU. If the payee`s payment service provider is located in an EU Member State, the payee`s payment service provider must report the information on the payment. If the payee`s payment service provider is located in a non-EU country, the payer`s payment service provider has the obligation to provide the information. Reports on cross-border payments are filed quarterly. The due dates are:
January–March: by 30 April
April–June: by 31 July
July–September: by 31 October
October–December: by 31 January
How to submit CESOP reports
Payment service providers do not have an obligation to register for CESOP reporting at the Finnish Tax Administration. However, in order to facilitate dealings with the Finnish Tax Administration, we highly recommend applying for a Finnish Business ID, if the payment service provider does not already have one. Payment service providers can obtain a Business ID just for reporting. For more information about getting a Business ID, see Finnish Business ID for CESOP reporting.
In Finland, CESOP reports will be submitted as a file based on the CESOP XML schema in the Ilmoitin.fi service. Ilmoitin.fi is a web gateway for electronic submittal of software-generated tax filings that are set up according to the technical guidance.
For submittal of files, sign-in is required. To sign in to the Ilmoitin.fi production environment, use the Identification method for foreigners. First you must register in the e-identification service to get your personal UID. After that, download the Finnish Authenticator app at the app store on your smartphone and submit your details on the app. Then you can use the app for authentication. Go to Suomi.fi for more detailed information about activating the Finnish authenticator app.
You can use the Ilmoitin.fi service either on a browser or through a software interface (ApitamoPKI). More information about the software interface (ApitamoPKI) on ApitamoPKI- vero.fi.
Test environment
The test environment is available on testi.ilmoitin.fi. The Checkup functionality can be freely used without sign-in to check the formal correctness of the CESOP XML file. For submittal of files, sign-in is required. You can use test identifiers to sign in to the Ilmoitin.fi test environment. The use of Test IdP is recommended. More information about test identifiers can be found on Suomi.fi under the Testidentifier section. We recommend participating in stakeholder testing and testing the submittal of files. (Stakeholder testing means that the CESOP test material sent through the Ilmoitin.fi test environment is transferred to the CESOP system which sends back a validation message.) In order to participate in the stakeholder testing, please send an email to the cesop@vero.fi mailbox and we will send you the test IDs needed for stakeholder testing.
More information
CESOP technical guidance is available here: Direct data transfers and other e-filings, under “Payment service provider's report on cross-border payments (CESOP report)”. The XML examples are also published on the same site.
If you have any further questions, please send email to: cesop@vero.fi.