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not legislation · published 24 Jul 2020 [Final Q&A]","attribution":{"prepared_by":"EBA","published_by":"EBA","published_in":"EBA Single Rulebook Q&A tool","document_type":"qa_answer","legal_nature":"not_legislation","addressees":"not stated in the document","dates":{"published_on":"2020-07-24","question_submitted_on":"2019-12-12","locators":{"published_on":"EBA Q&A register entry 2019_5039, field 'Final publishing date'","question_submitted_on":"EBA Q&A register entry 2019_5039, field 'Submission date'"}},"adoption":null}},"provenance":{"official_url":"https://www.eba.europa.eu/single-rule-book-qa/qna/view/publicId/2019_5039","check":{"result":"matched","checked_at":"2026-10-26","against":"the EBA publication"},"repo_path":"spaces/psd2/level-3/q-and-a/eba/eba-qa-2019-5039-reporting-of-fraud-by-the-acquirers.md","body_sha256":"42f14839463f66a5a2c31e5fec611adaf3d8b46debc206f8f6c117df213894fb"},"units":[],"markdown":"---\ntitle: \"EBA Q&A 2019_5039 — Q&A — Reporting of fraud by the acquirers [Final Q&A]\"\nshortTitle: \"EBA Q&A 2019_5039 — Q&A — Reporting of fraud by the acquirers [Final Q&A]\"\nanswer_id: EBA_QA_2019_5039\nstatus: \"Final Q&A\"\ntype: qa\ninstrument_type: qa\nauthority: EBA\nbinding: false\nbinding_character: non_binding\nlegal_status: in_force\nregulation: \"PSD2\"\npsd2_level3: true\nmica_level2: false\nlegal_basis: \"Article 96(6) PSD2\"\ndate: 24 July 2020\nsource_link: https://www.eba.europa.eu/single-rule-book-qa/qna/view/publicId/2019_5039\nlifecycle: \"Final Q&A\"\ntext_version: \"EBA Q&A register, 24 July 2020\"\nsource_url: \"https://www.eba.europa.eu/single-rule-book-qa/qna/view/publicId/2019_5039\"\ncheck_status: matched\nverified: true\nlast_checked: 2026-10-26\nchecked_against: \"the EBA publication\"\nsource:\n  prepared_by: \"EBA\"\n  published_by: \"EBA\"\n  published_in: \"EBA Single Rulebook Q&A tool\"\n  evidence:\n    prepared_by: \"Answer prepared by the EBA.\"\n    locator: \"EBA Q&A register entry 2019_5039, field 'Answer prepared by'\"\ndocument_type: \"qa_answer\"\nlegal_nature: \"not_legislation\"\naddressees: \"not stated in the document\"\ndates:\n  published_on: \"2020-07-24\"\n  question_submitted_on: \"2019-12-12\"\n  locators:\n    published_on: \"EBA Q&A register entry 2019_5039, field 'Final publishing date'\"\n    question_submitted_on: \"EBA Q&A register entry 2019_5039, field 'Submission date'\"\nlifecycle_label: \"Final Q&A\"\n---\n\n**Answer by the EBA, published in its Q&A tool · not legislation · published 24 Jul 2020 [Final Q&A]**\n\n*Final Q&A · EBA Q&A register, 24 July 2020 · Checked against the EBA publication on 26 Oct 2026 · [Official source](https://www.eba.europa.eu/single-rule-book-qa/qna/view/publicId/2019_5039)*\n\n| | |\n|---|---|\n| **Full title** | EBA Q&A 2019_5039 — Q&A — Reporting of fraud by the acquirers \\[Final Q&A\\] |\n| **Prepared by** | EBA |\n| **Published by** | EBA, in the EBA Single Rulebook Q&A tool |\n| **Reference** | EBA_QA_2019_5039 |\n| **Document type** | Q&A |\n| **Legal nature** | Not legislation |\n| **Addressees** | Not stated in the document |\n| **Dates** | Published 24 July 2020; question submitted 12 December 2019 |\n| **Legal basis** | Article 96(6) PSD2 |\n| **Related instruments** | None recorded |\n| **Text on this page** | Word for word — the full text of the EBA publication |\n\n**Reporting of fraud by the acquirers**\n\n### Question\n\nRegarding the fraud definition, could you please clarify how the following fraud examples should be classified by the acquirers\n\n### Background\n\nAn industry member reverted to us for support on the classification of several examples of fraud, see below.\n\na) A merchant deliberately requests refunds on his/her own card. The refunds are processed by the issuer, who then requests charge back from the acquirer. Ultimately the acquirer cannot collect the funds from the merchant.\n\n(b) A merchant is in financial difficulties, takes down payment/ prepayment on goods that he/she has no intention of delivering.\n\n(c) A merchant offers a service online that does not exist and takes the funds from cardholders\n\n***\n\n### Answer\n\nArticle 96(6) of Directive 2015/2366 (PSD2) requires Member States to ensure that payment service providers (PSPs) provide, at least on an annual basis, statistical data on “fraud relating to different means of payment” to their competent authorities.\n\nIn line with this Article, the EBA Guidelines on fraud reporting under PSD2 (EBA/GL/2018/05) as amended by the EBA Guidelines EBA/GL/2020/01, require reporting by PSPs of fraudulent transactions that fall under one of the two categories specified in GL 1.1: “unauthorised payment transactions” as defined in Guideline 1.1 (a); and cases of fraud by “manipulation of the payer”, as defined in Guideline 1.1(b).\n\nAs clarified in the EBA Final report on the Guidelines on fraud reporting, the cases where the payer is fraudulent (also known as ‘first party fraud’) are excluded from the scope of the reporting under the Guidelines, on the basis that such fraud does not reflect on the effectiveness of payment systems (see the responses to comments 41 and 57 in the Feedback Table, on pages 73 and 80 of the Final report).\n\nAccordingly, the first example provided by the submitter in a) appears to be a case of first party fraud, that is not covered by the reporting under these EBA Guidelines.\n\nAs regards the examples in b) and c), as clarified in the EBA Final report on the Guidelines, in a consistent manner with the exclusion of first party fraud from the scope of the Guidelines, the reporting of fraud on the part of the payee is also excluded from the scope of the Guidelines, unless the fraud has occurred through the use of a means of payment (see the response to comment 57 in the Feedback Table, on page 80 of the EBA Final report).\n\nTherefore, if the payee itself is fraudulent (for instance because it sells fictitious goods or services), but it does not intervene directly in the payment process, this would fall outside the scope of fraudulent transactions that need to be reported under the EBA Guidelines on fraud reporting under PSD2.\n\nBy contrast, cases of fraud by “manipulation of the payer”, as defined in Guideline 1.1(b), should be reported under the Guidelines.\n\n***\n\n**Source:** [EBA original document](https://www.eba.europa.eu/single-rule-book-qa/qna/view/publicId/2019_5039)\n\n## Related Level 1 articles\n\n- [Article 96 — Incident reporting](../../../articles/96.md)\n"}