AEOI Reporting

20xxx · Payee references and the reporting PSP

CESOP error 20110

“Missing ReportedPayee”
The catalogue’s wording · business rule CM-BR-0110
Caught before you file

What it means

The message declares new data but reports no payees. ReportedPayee may be omitted only from a 'no data to report' message, or from a correction that amends the PSP's own details.

Why files get it

  • A quarter with nothing to report filed as CESOP100 instead of CESOP102.
  • A filter in the exporter that removed every payee.

How to fix it

  1. If there is nothing to report for the quarter, send MessageTypeIndic CESOP102.
  2. Otherwise, check why the export produced no payees.

Check a file for 20110 before you submit

The free validator runs the CESOP business rules against your file and names the error each finding would become — 20110 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.