Abstract

The article analyses selected issues related to the entry into force of the provisions of the Act of 14 April 2023 amending the Act on Value Added Tax and certain other acts, with particular emphasis on the subjective and objective scope of the new obligations on the part of payment service providers. These provisions introduce new obligations to record and make available information on cross-border payments to the Central Electronic System of Payment information (CESOP), managed at the EU level. The new duties will only apply to certain categories of payment service providers (with the controversial exclusion of BUPs and MIPs from the definition of a payment service provider under the 2023 Act) and only to certain payment transactions meeting the criteria for cross-border payments. In some cases, a payment service provider should aggregate payments made using different identifiers for the same payee. Reporting obligations will also differ depending on whether a payment service provider acts as a payer’s payment provider or payee’s payment service provider.