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In forceInstitutions: audit report data (national)Last checked 11 November 2026

Audit report annexes of payment and e-money institutions (ZahlPrüfbV Annexes)

A regulatory return listed by the Deutsche Bundesbank, Germany.

The auditor's report on a ZAG institution's annual accounts must include annexes on outsourcing, on the measures taken against money laundering and terrorist financing, and a data overview of business activity. Source

The facts

Who files
The external auditor of a payment or e-money institution (Section 22 ZAG); the audit report goes to BaFin and the Bundesbank immediately after the audit. Source
How often
Annually, with the audit report. Source
Deadline
Immediately after the audit has been completed. Source
Format
Other. Not stated on the ZahlPrüfbV page; the auditors' electronic submission route covers only audit reports under Section 76 WpIG. Source
How it is filed
Filing routes recorded for the Bundesbank: PRISMA (Bundesbank reporting line for supervisory reports); ExtraNet; NExt. See how firms file with the Bundesbank.
Status
In force
Legal basis
Group
Institutions: audit report data (national)

Templates (3)

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

  • Data overview for institutions that have outsourced activities (Annex 1)
  • Form for presenting and assessing measures against money laundering and terrorist financing (Annex 2)
  • Data overview for payment and e-money institutions on business activity data (Annex 3)

Annexes as described on the Bundesbank page. The downloads are Annex 1 and Annex 2 (valid since 13 December 2018) and the older 'SON Zahl' data overview (Annex to Section 23, valid since 31 October 2009). Source

Validation rules

No published validation rules were found for this return. No rules published. Source

Public data

No published data from this return was found. No data from this return published by the Bundesbank was found on the pages checked. Source

Official documents (4)

The Bundesbank'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 Bundesbank's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Source: Deutsche Bundesbank (https://www.bundesbank.de). Documents copied here are unchanged. The plain-English summaries are Line4's own; the Deutsche Bundesbank does not endorse this library.

Last checked 11 November 2026.