Access to the reporting portal and reporting procedure for non-resident PSP

Payment service providers (PSPs), who are recorded in the list of the Czech National Bank in the following relevant categories, are considered to be providing payment services in the Czech Republic as in the home or host Member State according to the PSD2 and therefore are considered to have possibly obligations related to the CESOP.

Relevant categories:

• Banks and branches of foreign banks,
• Credit unions,
• Foreign financial and credit institutions and branches of foreign financial and credit institutions providing cross-border services in the Czech Republic,
• Payment institutions and branches of foreign payment institutions,
• Small payment institutions,
• Electronic money institutions and branches of foreign electronic money institutions,
• Small e-money issuers,
• Foreign payment institutions providing cross-border services in the Czech Republic,
• Foreign electronic money institutions providing cross-border services in the Czech Republic.

PSPs who provide payment services in the Czech Republic as in the host Member State (non-CZ PSPs) and do not have Czech tax identification number, should proceed with the steps recommended below to get access to the reporting portal and to submit the payment data messages correctly.

In case some difficulties occur, you can contact the tax authority at the e-mail address cesop@fs.mfcr.cz.

1.    How to get the access to the reporting portal and enable the submission

The submission of CESOP payment data messages in the Czech Republic is made via the MOJE daně website.

The following procedure consists of two main steps and is necessary to recording the non-CZ PSP for the purpose of CESOP into the tax authority’s registers. It is recommended to contact the tax authority well in advance before the submission of the first Disclosure CESOP. The tax authority will process the form and provide the PSP with internal number that is to be used in the form Disclosure CESOP instead of the CZ tax identification number.

1.1.    Notification of the intention to submit the Disclosure CESOP

To get access to the CESOP reporting portal, the non-CZ PSPs are asked to take the following steps.

1. Fill out the form “Notification of intention to submit the Disclosure CESOP” (hereinafter referred only as “Notification form”) according to the Form-filling instructions.
2. Attach relevant documents according to the Form-filling instructions:
   • a copy of the Trade/Companies Register in the country of origin,
   • a copy of the power of attorney/authorisation document for the person authorised to submit the Disclosure CESOP if relevant / for the person authorised to sign the Disclosure CESOP (see below possible samples).
3. Send the Notification form and the relevant documents via Data Box (datová schránka) or e-mail to the tax authority – Specialized Tax Office
   1. send it from:
      1. if you have Czech Data Box, from your Data Box to the Data Box of the tax authority (ID: 7cs8cge)
      2. if you do not have Czech Data Box, one of the e-mail addresses indicated in the Notification form (please, keep in mind that this e-mail address will be used by the tax authority for the communication), e-mail address of the tax authority: podatelna4000@fs.mfcr.cz
   2. subject of the Data Box message / e-mail: “CESOP – Notification form”,
   3. in case of e-mail: add the authentication instrument: - sign the e-mail with a Qualified electronic signature that meets the requirements laid down in the Regulation - 910/2014 - EN - e-IDAS - EUR-Lex (europa.eu) OR. Qualified trust service providers in accordance with the eIDAS Regulation - see here: eIDAS Dashboard (europa.eu)
   See the Important NOTE below for further details.
4. Wait for the tax authority’s response. Your access to the reporting portal will be approved and you will be provided with the evidence number for CESOP purposes. (You will then use this number in the Disclosure CESOP form instead of the CZ tax identification number.) This evidence number will be sent by the tax authority to the e-mail address used for sending the e-mail with the Notification form in the attached file or to the data box (if it is available).

Any changes in the data indicated in the Notification form need to be provided to the tax authority well in advance before the next submission.

Important NOTE:

There are two main ways how to sign the electronic submissions on the portal:

1. Access with the Czech Data Box. To create the Data Box, the instructions on the website I want to create a Data Box (gov.cz) can be used. In that case, the Notification form need to contain the Data Box identifier (“ID DS”) of the Data Box that is to be used for the submission of the Disclosure CESOP (the Data Box of the PSP or the Data Box of the person authorized for submission).
2. Signature with the Qualified electronic signature that meets the requirements laid down in the Regulation 910/2014 (e-IDAS). In that case, it is necessary to sign the e-mail with the Notification form by the Qualified electronic signature of the person authorised to sign. Use the Qualified electronic signature that is to be then used to sign the Disclosure CESOP.

1.2.    Enabling the electronic submission – Qualified electronic signature

In order to use the Qualified electronic signature for Disclosure CESOP submission, it is necessary to install the application of the Czech Financial Administration “ePodpisFS” (meaning eSignatureFA) into your computer – see detailed instructions for its installation and use. The ePodpisFS application is designed to create an electronic signature in the applications of the MOJE daně website. This application must be installed on the user side. To create an electronic signature using the ePodpisFS application, it is necessary to have a qualified electronic certificate issued by a certification authority. Qualified trust service providers in accordance with the eIDAS Regulation - see here: eIDAS Dashboard (europa.eu)

2.    How to submit the CESOP payment data messages

The submission of CESOP payment data messages in the Czech Republic is made via the MOJE daně website. The website is only in the Czech language. The submission of CESOP payment data messages will be enabled on 1st April 2024.

The submission will be made by an electronic form (Disclosure CESOP – see detailed instructions for its use), the Payment Data Message will be attached to this Disclosure in XML formatted file, according to the requirements laid down in the XSD User Guide. The documentation regarding CESOP is available on the website of European Commission concerning CESOP. Before submission, it is recommended to use the Validation Module for the Payment Data Message. It is not mandatory to submit ‘No Payment Data Message’ for a quarter when no payments to be reported were made, but it is recommended.

After the succesful submission of the Disclosure CESOP and Payment Data Message, the reported data will be then transmitted to the CESOP (EU). The validation at the CESOP (EU) level is made again against the XSD schema and also against the business rules. You will be provided with the Validation Message from the CESOP (EU) level to the e-mail address indicated in the Notification form.

In case the CESOP (EU) Validation Message contains positive result (Payment Data Message was fully accepted), the data was reported correctly. In case you receive a ‘partialy rejected’ or ‘fully rejected’ validaton result in the Validation Message, the following steps are described in the XSD User Guide and Guidelines for reporting of payment data from payment service providers and transmission to the Central Electronic System of Payment information (CESOP).