AEOI Reporting

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CESOP error 10120

“Wrong TransmittingCountry”
The catalogue’s wording · business rule MH-BR-0120
Partly caught before you file

What it means

The TransmittingCountry is not acceptable. Payment data transits through the administration of an EU Member State, so it must be one — EL is accepted for Greece alongside GR.

Why files get it

  • The PSP's group or head-office country written instead of the Member State it reports to.
  • GB, CH or another non-EU code carried over from other reporting.

How to fix it

  1. Set TransmittingCountry to the Member State whose administration you are filing with.

Check a file for 10120 before you submit

The free validator runs the CESOP business rules against your file and names the error each finding would become — 10120 included — so the Validation Result is not where you first hear about it.

The file is parsed in your browser tab. No upload, no account.

Source: the error catalogue in the Payment Data XSD User Guide — CESOP, v4.40 (DG TAXUD), §2.2.3.18. The explanation is ours; it describes the file format and is not tax advice.