45xxx · Reported transaction
CESOP error 45010
“Wrong value of the 'IsRefund' element in the 'AmountCurrency' element”
Caught before you file
What it means
The IsRefund attribute and the sign of the amount disagree. A refund is reported with IsRefund="true" and a negative amount; a payment has a positive one.
Why files get it
- Refunds exported as positive amounts with the flag set.
- Negative amounts from a reversal written without the flag.
How to fix it
- Write refunds as negative amounts with IsRefund="true".
- If a negative amount is not a refund, find out what it is before reporting it.
Check a file for 45010 before you submit
The free validator runs the CESOP business rules against your file and names the error each finding would become — 45010 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.