Title XI: Obligations of taxable persons and certain non-taxable persons

Chapter 4: Accounting

Section 2a: General obligations of payment service providers [1]

Article 243d [2]

1. The records to be kept by the payment service providers, pursuant to Article 243b, shall contain the following information:

1. the BIC or any other business identifier code that unambiguously identifies the payment service provider;

2. the name or business name of the payee, as it appears in the records of the payment services provider;

3. if available, any VAT identification number or other national tax number of the payee;

4. the IBAN or, if the IBAN is not available, any other identifier which unambiguously identifies, and gives the location of, the payee;

5. the BIC or any other business identifier code that unambiguously identifies, and gives the location of, the payment service provider acting on behalf of the payee where the payee receives funds without having any payment account;

6. if available, the address of the payee as it appears in the records of the payment services provider;

7. the details of any cross-border payment as referred to in Article 243b(1);

8. the details of any payment refunds identified as relating to the cross-border payments referred to in point (g).

2. The information referred to in points (g) and (h) of paragraph 1 shall contain the following details:

1. the date and time of the payment or of the payment refund;

2. the amount and the currency of the payment or of the payment refund;

3. the Member State of origin of the payment received by or on behalf of the payee, the Member State of destination of the refund, as appropriate, and the information used to determine the origin or the destination of the payment or of the payment refund in accordance with Article 243c;

4. any reference which unambiguously identifies the payment;

5. where applicable, information that the payment is initiated at the physical premises of the merchant.