EUROPEAN DIRECT DEBIT. ING Luxembourg s SEPA Direct Debit. European Direct Debit 1



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EUROPEAN DIRECT DEBIT ING Luxembourg s SEPA Direct Debit European Direct Debit 1

EUROPEAN DIRECT DEBIT OR SEPA DIRECT DEBIT 3 Introduction to the European direct debit 3 Which countries are part of SEPA? 3 TWO TYPES OF EUROPEAN DIRECT DEBIT 4 The standard or core direct debit 4 The Business-to-Business (B2B) direct debit 5 R-MESSAGES OR DEVIATIONS FROM THE STANDARD PROCEDURE 6 R-messages before settlement 6 R-messages after settlement 6 Table setting out the R-Messages processing times for ING Luxembourg 7 PROCEDURE FOR THE CREATION OF A NEW EUROPEAN DIRECT DEBIT 8 Creditor agreement 8 Creation of direct debit mandates 8 Payment requests 10 PROCEDURE FOR MIGRATION FROM A DOM 2009 DIRECT DEBIT TO A EUROPEAN DIRECT DEBIT 11 Creditor agreement 11 Mandate migration 11 Payment requests 13 APPENDIX 14 MORE INFORMATION? 15 2 European Direct Debit

EUROPEAN DIRECT DEBIT OR SEPA DIRECT DEBIT Introduction to the European direct debit Since the European Payment Services Directive (2007/64/EC) of 13 November 2007 came into force a new European or SEPA (Single Euro Payments Area) direct debit system has been developed as a means of payment. This will gradually replace the national direct debit system (DOM 2009 for Luxembourg), which will cease to exist on 1 February 2014, at the latest. Whereas the current local direct debit product allows you to issue collections in your country only, the European direct debit provides you with the possibility of collecting in the whole SEPA area (28 countries of the European Union + Lichtenstein, Iceland, Monaco, Norway and Switzerland) under the same properties as domestic collection. Thanks to the harmonisation of European direct debit s general terms and conditions, you will have the opportunity to manage your cash management more efficiently, instead of dealing with different conditions and pricing according to the Bank for your local direct debits. Which countries are part of SEPA? SEPA currently includes : Austria Belgium Bulgaria Croatia Cyprus Czech Republic Denmark Estonia Finland France Germany Greece Hungary Iceland Ireland Italy Latvia Liechtenstein Lithuania Luxembourg Malta Monaco Netherlands Norway Poland Portugal Romania Slovakia Slovenia Spain Sweden Switzerland United Kingdom European Direct Debit 3

TWO TYPES OF EUROPEAN DIRECT DEBIT The standard or core direct debit This type of direct debit is designed for creditors with both consumer and non-consumer (professional) debtors. The debtors have an unconditional right to a refund for eight weeks, running from the date on which their accounts are debited. Collection flow chart An illustration of the processes to authorise and receive payments for Standard (Core) European direct debit: Authorisation process 1. Mandate Creditor 2. Signed Mandate 3. Digitalised and filing of mandate Debtor Collection process 2. Application to receive payments (incl. MRI*) Creditor Creditor s bank 1. Pre-notification 4. Application to receive payments (incl. MRI*) 3. MRI* check Debtor s bank 5. Debit account Debtor * MRI = Mandate Related Information Timeline D -14 D -5 D -2 D D +8w D +13m D -14 days Deadline on which pre-notification must be sent. D -5 days Deadline for creditor s bank to call for the first or a one-off payement at the debtor s bank. D -2 days Deadline for creditor s bank to call for recurrent payments. D Due date/ payment date / debit date / settlement date. D +8 weeks End of refund period. D +13 months End of refund period in the case of an invalid mandate. 4 European Direct Debit

The Business-to-Business (B2B) direct debit This type of direct debit is designed solely for creditors to collect bills issued to non-consumer (professionals) debtors. There is no unconditional right to a refund with this type of direct debit. Collection flow chart An illustration of the processes to authorise and receive payments for Business-to-business (B2B) European direct debit: Authorisation process Creditor 1. Mandate 2. Signed mandate 3. Digitalisation and filing of mandate Debtor Mandate: data instructions and confirmation Debtor s bank Collection process 2. Application to receive payment (incl. MRI*) Creditor Creditor s bank 1. Pre-notification 4. Application to receive payment (incl. MRI*) 3. MRI* check Debtor s bank 6. Debiting Debtor 5. Check whether MRI* is correct * MRI = Mandate Related Information Timeline D -14 D -1 D D +13m D -14 days Deadline on which pre-notification must be sent. D -1 days Deadline for creditor s bank to call for first/one-off payment at debtor s bank. D Due date/ payment date / debit date / settlement date. D +13 months End of refund period in the case of an invalid mandate. European Direct Debit 5

R-MESSAGES OR DEVIATIONS FROM THE STANDARD PROCEDURE The European direct debit system introduces six cases in which the standard procedure can be deviated from, so-called rejection messages or R-Messages. These six cases, which are described below, may occur before or after the collection date (D), and may be initiated by the creditor, debtor or their respective banks. R-messages before settlement A Request for Cancellation/Revocation: is a request by the Creditor/Creditor Bank to recall/ cancel the instruction for a collection prior to settlement. The Creditor can recall/cancel the entire European Direct Debit batch. The Creditor should send the cancellation request at D-1 at the latest. A Refusal is a claim initiated by the Debtor before settlement for any reason, requesting the Debtor Bank not to pay a specific European Direct Debit collection. The debtor is able to refuse the European Direct Debit collection until 1 day (Banking business day) before the due date of the European Direct Debit. The Debtor should be informed and respect the closing times of each channel. Requests received beyond the channel deadline will lead to a new value date. A Reject is a European Direct Debit collection that cannot be executed prior to inter-bank settlement by the Creditor Bank or Debtor Bank (invalid format, wrong IBAN, account closed, blocks set by the Debtor ). Please note that if a first of recurrent European Direct Debit does not settle (rejected or cancelled), then it is considered as if it was never sent. The collection must be resent as a first transaction (by the Creditor) with the same or corrected information respecting the same timeline (D-5). R-messages after settlement A Refund is a request from the Debtor for a refund of an executed European Direct Debit Standard collection within specified timelines; up to 8 weeks for authorised collections and up to 13 months for unauthorised collections (error by the bank or fraud). For B2B a refund is only possible in case of unauthorised collection. 6 European Direct Debit

Note that the Debtor is able to initiate a request for refund (both for authorised and unauthorised) for a collection only once. This is applicable to all R messages, there can only be one R message per transaction. Note also that a Refund does not discharge the Debtor from his legal obligation to pay the Creditor in case he was provided the agreed service. A Reversal is used when the Creditor realises that a direct debit collection should not have been processed after the Clearing & Settlement and reimburses the Debtor of the erroneous collection. A Return is a direct debit collection that is diverted from normal execution after inter-bank settlement and is initiated by the Debtor Bank within 5 Target days (e.g. in case of insufficient funds) or within 2 Target days for B2B Table setting out the R-Messages processing times for ING Luxembourg As a general rule: D = Due date/ payment date / debit date / settlement date. Type of R-messages Submitted by the Latest date to submit Core B2B Request for Cancellation Creditor bank or Creditor D -1 (3 pm) D -1 (3 pm) Refusal Debtor D -1 (3 pm) D -1 (3 pm) Reject Debtor bank D D Reversal Creditor D +5 D +5 Return Debtor bank or Debtor D +5 D+ 2 Refund request for an Authorised collection Refund request for an Unauthorised collection Debtor Debtor D +8 weeks D +13 months Non Applicable D + 13 months The overall time scales for Core and B2B direct debits, together with the dates for the direct debit process and R-Messages are given in Appendix. European Direct Debit 7

PROCEDURE FOR THE CREATION OF A NEW EUROPEAN DIRECT DEBIT Creditor agreement The first stage in the creation of direct debits is the conclusion of a contract between the creditor and ING Luxembourg. This sets out the following: the type of scheme (Core or B2B) the channel (e.g. Multiline) the usage restrictions ING Luxembourg will provide the creditor with a creditor identifier in the European format if he does not already have one. This number is determined by the Luxembourg Bankers Association (Association des Banques et Banquiers, Luxembourg ABBL) and is unique on the Luxembourg market. This creditor identifier is valid for all banks in all SEPA countries. The creditor will use this same identifier for each payment claimed. Creation of direct debit mandates Under the direct debit system, a mandate must be created between the creditor and debtor before direct debits can be made. Under the European direct debit system, the creditor is responsible for the creation, management and archiving of these mandates. The mandate must contain the following: a Core or B2B direct debit the legal text and clauses appropriate to a Core or B2B direct debit (see below) name and address of the account holder (the debtor) the debtor s BIC and IBAN the creditor s name and address the Creditor Identifier the type of payment (one-off or recurrent) place and date of signature the signature of the account holder (debtor) the unique mandate reference number (maximum of 35 digits) (may be the same as the updated DOM 2009 mandate number) Please note: All these details must be given on the front of the document. Examples of Core and B2B mandates can be found in www.ing.lu. 8 European Direct Debit

Legal texts Core By signing this mandate form, you authorise (A) the Creditor to send instructions to your bank to debit your account and (B) your bank to debit your account in accordance with the instructions from the Creditor. As part of your rights, you are entitled to a refund from your bank under the terms and conditions of your agreement with your bank. A refund must be claimed within 8 weeks starting from the date on which your account was debited. Your rights regarding this mandate are explained in a statement that you can obtain from your bank. All fields are mandatory. B2B By signing this mandate form, you authorise (A) the Creditor to send instructions to your bank to debit your account and (B) your bank to debit your account in accordance with the instructions from the Creditor. This mandate is only intended for business-to-business transactions. You are not entitled to a refund from your bank after your account has been debited, but you are entitled to request your bank not to debit your account up until the day on which the payment is due. All fields are mandatory. Please note: For B2B mandates: this scheme relates solely to professional debtors the debtor does not have an unconditional right to a refund a debtor who has signed a B2B mandate with you must confirm this mandate with his bank. All claims for payment made under this mandate will automatically be returned unpaid until the debtor has confirmed the mandate this scheme is, moreover, optional and debtor banks are not obliged to accept B2B direct debits. The list of banks which can be used can be found at: http://www.ebaclearing.eu Need help with preparing your mandates? The European Payments Council has drawn up a document entitled Guidelines for the Appearance of Mandates, which you can find at www.europeanpaymentscouncil.eu. European Direct Debit 9

Payment requests Certification process Before sending the first payment request in production, the creditor will test in certification as follow: files checking with a validation tool functional and technical tests in collaboration with ING Luxembourg Once the certification process is validated, the creditor may send requests in production. Production process Message format: Payment requests must be received by ING Luxembourg in XML format (ISO 20022) using the standard message pain.008.001.02. For more information on the format of the message, you can refer to the brochure Guide to the XML format for European Direct Debit. Channels: The channel for payment requests is Multiline. We are investigating on opening other channels. Do not hesitate to contact your Relationship Manager for more information. Reporting: ING Luxembourg will provide extracts related to accepted or rejected operations (paper and channels Multiline and My ING) or via SWIFT format (MT940/942). 10 European Direct Debit

PROCEDURE FOR MIGRATION FROM A DOM 2009 DIRECT DEBIT TO A EUROPEAN DIRECT DEBIT Creditor agreement The first stage in the creation of direct debits is the conclusion of a contract between the creditor and ING Luxembourg. This sets out the following: the type of scheme (Core or B2B) the channel (e.g. Multiline) the usage restrictions ING Luxembourg will provide the creditor with a creditor identifier in the European format if he does not already have one. This number is determined by the Luxembourg Bankers Association (Association des Banques et Banquiers, Luxembourg - ABBL) and is unique to the Luxembourg market. This creditor identifier is valid for all banks in all SEPA countries. The creditor will use this same identifier for each payment claimed. The creditor must also sign an appendix relating to the migration of mandates. Mandate migration Changes to mandate management Up to now, under the DOM 2009 system, the banks have been responsible for the safekeeping and checking of mandates. Under the SEPA Direct Debit system, the creditor will be directly responsible for the creation, management and safekeeping of mandates; furthermore, the format for the new mandates has changed. However, debtor banks are required to safeguard the (paper-based) mandates until 31 December 2017 and must therefore provide proof of the existence of these mandates until that date. From 1 January 2018, this will be the responsibility of the creditor. Confirmation of the existence of mandates Creditors will be able to recover dematerialised information on the mandates they have lodged with their debtor banks by requesting electronic confirmation of the accuracy of the existing mandate data (www.abbl.lu/direct-debit). To do this, the creditor must send a request for the electronic migration of his mandates to CETREL in the format it has established (www.cetrel.lu) and cite: the old and new Creditor Identifier the old and new Mandate Identification Number the debtor bank and account number the type of mandate (Core or B2B) European Direct Debit 11

CETREL will pass on the request to the different debtor banks and then send a consolidated response to the creditor. Flow chart for this procedure: 1 Send mandate file MO 6A yyyymmdhhmmss.old_id_creditor 2 Send mandate file MC 6A yyyymmdhhmmss.cdebq Creditor CETREL Creditor s bank 4 Retur of mandate MR 6A yyyymmdhhmmss.old_id_creditor 3 Answer MD 6A yyyymmdhhmmss.odebq Duty to inform the debtors The creditor must inform the debtors of the migration of the existing DOM 2009 mandates to the new SEPA system. Actual migration of the mandates When the first claim for a SEPA collection (First Collection) is made, the creditor must provide his new identifier to the creditor together with the old and new numbers for the DOM 2009 mandates. It is not until that point that the mandates will actually be migrated and the DOM 2009 mandates will no longer be usable. Please note: During the migration period, you, as the creditor, can use both DOM 2009 direct debits and European direct debits, so that you can work in several phases. You will not, however, be able to continue to send DOM 2009 direct debit instructions for any debtor whose mandate has been migrated (on the same mandate). Furthermore, debtor banks are required to safeguard the (paper-based) mandates until 31 December 2017 and must therefore provide proof of the existence of these mandates until that date. From 1 January 2018, this will be the responsibility of the creditor. 12 European Direct Debit

Payment requests Certification process Before sending the first payment request in production, the creditor will test in certification as follow: files checking with a validation tool functional and technical tests in collaboration with ING Luxembourg Once the certification process is validated, the creditor may send requests in production. Production process Message format: Payment requests must be received by ING Luxembourg in XML format (ISO 20022) using the standard message pain.008.001.02. For more information on the format of the message, you can refer to the brochure Guide to the XML format for European Direct Debit. Channels: The channel for payment requests is Multiline. We are investigating on opening other channels. Do not hesitate to contact your Relationship Manager for more information. Reporting : ING Luxembourg will provide extracts related to accepted or rejected operations (paper and channels Multiline and My ING) or via SWIFT format (MT940/942). European Direct Debit 13

APPENDIX Timeline Core Sending of pre-notification First or one-off direct debit instructions should be received by debtor bank Recurrent direct debit instructions should have been received by debtor bank Due date = settlement date = debit date = value date D -14d D -5d D -2d D D +5d D +8w D +13m Request for cancellation/refusal D-1 Deadline for the settlement of returned transaction Last chance for refund request debtor, authorised transaction Last chance for refund request debtor, unauthorised transaction B2B Sending of pre-notification All direct debit instructions should have been received by debtor bank Due date = settlement date = debit date = value date D -14d D -1d D D +2d D +5d D +13m Request for cancellation/refusal D-1 Deadline for the settlement of returned transactions by debtor bank Deadline for the settlement of reversed transaction by the creditor Last chance for refund request debtor, unauthorised transaction 14 European Direct Debit

MORE INFORMATION? Your Relationship Manager can provide you with further information. We also recommend that you access the following websites: ING Luxembourg : www.ing.lu SEPA, step by step : www.ingsepa.com Association des Banques et Banquiers, Luxembourg : www.abbl.lu European Payments Council : www.europeanpaymentscouncil.eu Disclaimer 1. The material contained in this document is for information purposes only and is subject to change at any time without notice. The present document shall not be considered as a recommendation or advise having any legal enforcement. 2. While reasonable care and effort have been taken to prepare this document, ING Luxembourg S.A. does not make any express or implied representations or warranties as to the accuracy or completeness of the information that is mentioned in this document and does not accept (nor any other company within the Group ING, their officers, directors or employees) any liability for any loss whatsoever, direct or indirect, arising from the use of such information and/or recommendations contained therein. 3. All rights reserved. No part of this document may be reproduced, stored in a retrieval system or transmitted in any form or by any means, mechanical, photocopying, recording or otherwise without the prior permission of ING Luxembourg S.A. European Direct Debit 15

ING Luxembourg 52, route d Esch L-2965 Luxembourg www.ing.lu Juillet 2013 20130701_EN