40xxx · Reported payee
CESOP error 40060
“Discrepancy in the 'AccountIdentifier' attributes”
Caught before you file
What it means
AccountIdentifier's attributes do not go with its value. When an account identifier is given, both CountryCode and type are required; when it is empty, neither may be present.
Why files get it
- Attributes written from defaults for payees without an account.
- An account number written without its type or country.
How to fix it
- Give both attributes with a value, or neither without one.
Check a file for 40060 before you submit
The free validator runs the CESOP business rules against your file and names the error each finding would become — 40060 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.