40xxx · Reported payee
CESOP error 40050
“The 'ReportedTransaction' element is missing”
Caught before you file
What it means
A payee reports no transactions. ReportedTransaction may be omitted only when the payee is being deleted.
Why files get it
- Payees whose transactions were all filtered out still written to the file.
How to fix it
- Drop payees with no reportable transactions, or include their transactions. Only a deletion (CESOP3) may have none.
Check a file for 40050 before you submit
The free validator runs the CESOP business rules against your file and names the error each finding would become — 40050 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.