EBA Q&A 2025_7629: Volume and value of credit transfers and instant credit transfers, and charges for credit transfers, instant credit transfers and payment accounts

Volume and value of credit transfers and instant credit transfers, and charges for credit transfers, instant credit transfers and payment accounts

EBA Q&A 2025_7629 · Question under review

Question

Concerning Template ‘ S3.00 – Number of payment accounts and total charges’ of the draft ITS: should the amount of these fees be reported including tax or excluding tax?

Background on the question

According to the draft ITS, the PSPs will have to report the number of payment accounts and the total charges for credit transfers, instant credit transfers and payment accounts. The draft ITS do not specified whether these fees should be reported including taxes or not.