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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":"2019-12-13","locators":{"published_on":"EBA Q&A register entry 2019_5046, field 'Final publishing date'","question_submitted_on":"EBA Q&A register entry 2019_5046, field 'Submission date'"}},"adoption":null}},"provenance":{"official_url":"https://www.eba.europa.eu/single-rule-book-qa/qna/view/publicId/2019_5046","check":{"result":"matched","checked_at":"2026-10-26","against":"the EBA publication"},"repo_path":"spaces/psd2/level-3/q-and-a/eba/eba-qa-2019-5046-recording-of-card-payments.md","body_sha256":"7a6f4192a1fde2541ab3007efe434aa4e9d3a6b2e26b0c6084930b9c87f958f3"},"units":[],"markdown":"---\ntitle: \"EBA Q&A 2019_5046 — Q&A — Recording of card payments [Final Q&A]\"\nshortTitle: \"EBA Q&A 2019_5046 — Q&A — Recording of card payments [Final Q&A]\"\nanswer_id: EBA_QA_2019_5046\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_5046\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_5046\"\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_5046, 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: \"2019-12-13\"\n  locators:\n    published_on: \"EBA Q&A register entry 2019_5046, field 'Final publishing date'\"\n    question_submitted_on: \"EBA Q&A register entry 2019_5046, 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_5046)*\n\n| | |\n|---|---|\n| **Full title** | EBA Q&A 2019_5046 — Q&A — Recording of card payments \\[Final Q&A\\] |\n| **Prepared by** | EBA |\n| **Published by** | EBA, in the EBA Single Rulebook Q&A tool |\n| **Reference** | EBA_QA_2019_5046 |\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 13 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**Recording of card payments**\n\n### Question\n\nIf a card has both an e-money and non e-money function, how should a payment be recorded? Should the recording be different based on the type of the reporting institution (for example, depending on whether is an electronic money institution (EMI) or a bank)?\n\n### Background\n\nCard payments should be reported differently under the EBA Guidelines on fraud under either Breakdowns C, D and/or F, depending on whether or not the card has an e-money function. However, it is not clear how card payments should be reported when the card has both an e-money and a non e-money function\n\n***\n\n### Answer\n\nIn accordance with Guidelines 2.11, 7.11 and 7.12 of the EBA Guidelines on fraud reporting under PSD2 (EBA/GL/2018/05) as amended by the EBA Guidelines EBA/GL/2020/01, data for card payments should be reported both by the payer’s payment service provider (PSP) (the issuer), and by the payee’s PSP acquiring the payment transaction (the acquirer), as follows:\n\nfrom the issuer’s perspective, under the Data Breakdown C in Annex 2 of the Guidelines; and\n\nfrom the acquirer’s perspective, under the Data Breakdown D in Annex 2 of the Guidelines.\n\nBy contrast, “transactions and fraudulent transactions where e-money has been transferred by an e-money provider to a beneficiary account” should be reported in accordance with Guideline 1.5 from the payer’s PSP perspective only, under the Data Breakdown F in Annex 2 of the Guidelines.\n\nWhere a card has both an e-money and a non e-money function, the reporting will depend on which function of the card was used to conduct a particular transaction. If a debit or credit card function was used, then the payment should be reported as a card payment transaction under the Data Breakdown C from the issuer’s perspective and under the Data Breakdown D from the acquirer’s perspective. By contrast, if the e-money function of the card was used, then the payment should be reported as an e-money transaction under the Data Breakdown F only by the issuer.\n\nThe type of the reporting PSP, namely whether it is an electronic money institution or a credit institution, is not a relevant criterion for determining how these transactions should be reported.\n\n***\n\n**Source:** [EBA original document](https://www.eba.europa.eu/single-rule-book-qa/qna/view/publicId/2019_5046)\n\n## Related Level 1 articles\n\n- [Article 96 — Incident reporting](../../../articles/96.md)\n"}