- Question ID
-
2025_7629
- Legal act
- Regulation (EU) 2024/886 (IPR)
- Topic
- Instant payments
- Article
-
Article 15(5) of the SEPA Regulation
- COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
- Draft ITS on Supervisory Reporting of Institutions
- Article/Paragraph
-
Article 1 of the draft ITS on uniform reporting templates in relation to the level of charges for credit transfers and shares of rejected transactions under the Regulation (EU) No 260/2012
- Name of institution / submitter
-
ACPR
- Country of incorporation / residence
-
France
- Type of submitter
-
Competent authority
- Subject matter
-
Volume and value of credit transfers and instant credit transfers, and charges for credit transfers, instant credit transfers and payment accounts
- 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.
- Submission date
- Status
-
Question under review
- Answer prepared by
-
Answer prepared by the European Commission because it is a matter of interpretation of Union law.
