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In forcePayment and e-money institutions (national)Last checked 11 November 2026

Payment services and e-money statements, EP statements (EP 1 to EP 8, EPS 1)

A regulatory return listed by the Banco de España (BdE), Spain.

Statements on the specific activity of payment and e-money institutions: payment services and e-money balance sheet and income items, fee income, safeguarding of client funds, volumes of payment services and e-money, payment transactions by currency and country, foreign currency purchases and sales, and supplementary annual information; EPS 1 for EEA branches and exempt payment service providers (rule 12 and Annex 2 of Circular 5/2020). Source

Official title: Estados EP de la Circular 5/2020

The facts

Who files
Payment institutions, e-money institutions and branches in Spain of non-EEA e-money institutions; EEA branches send a subset; payment service providers exempt under Article 14.1 of Royal Decree-law 19/2018 send EPS 1, EP 2, EP 3-1, EP 5-1 and EP 4-1 (rule 12 of Circular 5/2020). Source
How often
Semi-annual for most EP statements; monthly for EP 4 (safeguarding); annual for EP 8; EPS 1 semi-annual for exempt providers (rule 12 of Circular 5/2020). Source
Deadline
Day 20 of the second month after the period for semi-annual statements; the end of the following month for EP 4; 20 February for EP 8; day 20 of the following month for EPS 1 of exempt providers (rule 12 of Circular 5/2020). Source
Format
XBRL-XML. XBRL-XML file built on the Bank's own taxonomy, sent through the SIF system (web upload or signed and encrypted email to correo@procesos.bde.es) with a Banco de España electronic certificate; the file names the reporting module and lists the statements sent in a preamble (I.E. 2008.02). Taxonomy 'EP_EDE_fin_2021_06' (financial information of payment and e-money institutions). Source
How it is filed
Filing routes recorded for the BdE: SIF (Sistema de Intercambio de Información Financiera); Banco de España Virtual Office (Sede Electrónica): 'Envío de documentación financiera' (procedure ES_BDE_C164_P90); Editran and ITW file transfer (Central Credit Register and its complementary statements); CRGWWW; EXB: register of branch offices of supervised entities. See how firms file with the BdE.
Status
In force
Legal basis
Group
Payment and e-money institutions (national)

Templates (9)

The tables and forms inside the return. Plain name first, the BdE's code in brackets.

  • Additional information on selected balance sheet and profit or loss items (EP 1)
  • Balance sheet and profit or loss items linked to payment services, e-money issuance and closely related services (EP 2)
  • Fee income from payment services, e-money issuance and related services (EP 3)
  • Safeguarding of funds of payment service and e-money users (EP 4)
  • Volume of payment services and e-money issued (EP 5)
  • Payment transactions: detail by currency and country, main agents and countries of operation (EP 6)
  • Purchases and sales of foreign currency (EP 7)
  • Supplementary annual information (EP 8)
  • Information on EEA branches of payment and e-money institutions and on exempt payment service providers (EPS 1)

Statement level; the Bank's data file (June 2021) splits them into 30 tables. Source

Validation rules

278 rules, as counted from the BdE's published material. They are written for people to read; software cannot run them as published. Source

How they are written: PDF report of cross-checks ('Informe de cuadres y relaciones' or 'Correlaciones y cuadres') giving each rule code, its number of evaluations, tolerance and formula.

Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed; part of the checks are also published in XBRL in the Bank's taxonomies.

The rules, on bde.es

How they were counted

Distinct rule codes listed in 'EP_EDE_Cuadres.pdf' (file dated 2026-01-27 by the server), each shown with its number of evaluations and its formula; 2 rule codes whose validity period ended before 11 November 2026 were left out (280 listed in all).

Counts are in the BdE's own unit, so they are not comparable with other regulators' counts.

Public data

No published data from this return was found. No data from this return published by the Banco de España was found on the pages checked. Source

Official documents (9)

The BdE's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see BdE's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Source: Banco de España (https://www.bde.es). Documents copied here are unchanged and are available free of charge on the Banco de España website. The plain-English summaries are Line4's own; the Banco de España does not endorse this library.

Last checked 11 November 2026.