40xxx · Reported payee
CESOP error 40080
“Discrepancy between 'AccountIdentifier' and 'Representative'”
Caught before you file
What it means
A payee has both an AccountIdentifier and a Representative. A representative is reported only for a payee who receives funds without holding a payment account, so the two cannot appear together.
Why files get it
- Representative filled for every payee, whether or not they hold an account.
How to fix it
- Report the AccountIdentifier when the payee holds an account, and the Representative only when they do not.
Check a file for 40080 before you submit
The free validator runs the CESOP business rules against your file and names the error each finding would become — 40080 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.