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In forcePayment and e-money institutions: payment statistics and fraud reporting (EU, ECB and EBA)Last checked 11 November 2026

Payment statistics and fraud return, full reporters (PSS)

A regulatory return listed by the Central Bank of Ireland (CBI), Ireland.

A half-yearly return of payment transactions, cards, terminals and fraudulent transactions. It serves both the ECB payment statistics regulation and the EBA's PSD2 fraud reporting guidelines, which the Central Bank collects together in one return to reduce the burden. Source

Official title: Payment Statistics Semi-Annual Return (PSS)

The facts

Who files
Payment service providers resident in Ireland that are full reporters (those not granted a derogation), including payment institutions and e-money institutions as well as banks. Source
How often
Semi-annual. Source
Deadline
2026 schedule: 31 August 2026 (first half of 2026) and 26 February 2027 (second half). The technical note in the reporting instructions gives a timeliness of 2 months for semi-annual data. Source
Format
XML. XML built to the published XSD (SemiAnnual.xsd), uploaded to the Online Reporting System (ONR), which runs pre-submission validation checks; nil returns use the sample nil-return file. Source
How it is filed
Filing routes recorded for the CBI: Central Bank of Ireland Portal (formerly the Online Reporting System, ONR); MiFIR transaction reporting Machine to Machine channel; Online Reporting System (ONR), now linked as 'Credit Union Auditor Reporting'; Email to the Central Bank. See how firms file with the CBI.
Status
In force
Legal basis
Group
Payment and e-money institutions: payment statistics and fraud reporting (EU, ECB and EBA)

Templates (0)

The library lists no templates for this return.

EU content: tables 1 to 8 of Annex III to Regulation ECB/2020/59 and tables A to C of Guideline ECB/2021/13, with fraudulent transactions in table 5a; see the library's EBA entry eba/psd-frp (Payment fraud statistics (PSD2)). The Central Bank publishes its own XML schema and Excel reporting instructions for the return. Source

Validation rules

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

How they are written: Excel list of checks (rule ID, left-hand side, right-hand side, explanation).

The rules, on centralbank.ie

How they were counted

Rule IDs on sheets '2. PSS Validation Rules' (164) and '4. PSS Fraud Rules' (129) of 'CBI Payment Statistics Validation Rules - Online Reporting'.

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

Public data

Published only added up across firms. The Central Bank publishes yearly payment fraud statistics (value, volume, fraud rates and fraud types by payment method) reported by PSPs including payment and e-money institutions. No firm-by-firm data is published. Source

Where it is published (Web page with charts)

  • Payment Fraud Statistics

    Added up across firms · Web page with charts

    Yearly statistics on fraudulent payments (value, volume, fraud rates, average values and fraud types by payment method) reported by payment service providers including banks, credit unions, payment institutions and e-money institutions under the payment statistics regulation. Source

Official documents (8)

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

Contains Irish Public Sector Information from the Central Bank of Ireland (https://www.centralbank.ie), copyright Central Bank of Ireland, re-used under the Bank's licence for re-use of public sector information (https://www.centralbank.ie/fns/re-use-of-public-sector-information). This library summarises it in plain English and links the originals; the Central Bank of Ireland does not endorse this library.

Last checked 11 November 2026.