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In forcePayment service providers: fraud reporting (EU, EBA)Last checked 11 November 2026

Payment fraud statistics (PSD2 fraud, xbrl.csv)

A regulatory return listed by the Polish Financial Supervision Authority (KNF), Poland.

Data on fraud related to the payment services the provider offers, broken down by the ways payment services are provided, under Article 32h of the Payment Services Act and the EBA Guidelines on fraud reporting under Article 96(6) PSD2 (EBA/GL/2018/05 as amended by EBA/GL/2020/01). The EBA defines the content. Source

Official title: Raportowanie danych o transakcjach oszukańczych (fraudy) na podstawie PSD2

The facts

Who files
Payment service providers referred to in Article 4(2) points 1 to 4, 6, 9, 11 and 12 of the Payment Services Act; the page sets a separate channel for small payment institutions (fraud page). Source
How often
Half-yearly (Article 32h, quoted on the fraud page). Source
Deadline
By the end of the month following the half-year (Article 32h, quoted on the fraud page). Source
Format
xBRL-CSV. xbrl.csv files to the EBA taxonomy in force for the period, in PLN to two decimals, zipped and named <provider number>_H<half-year>_<year> (for example MIP300_H1_2025), sent through the KNF Portal; small payment institutions send them to UKNF's e-Delivery address (exceptionally through UKNF's electronic inbox) (fraud page). Source
How it is filed
Filing routes recorded for the KNF: ESPI (Elektroniczny System Przekazywania Informacji, Electronic Information Transmission System); Portal KNF (KNF Portal), with the Data Transmission Application (ATD); WebService KNF; CRP communication subsystem (Podsystem Komunikacji CRP), including the DORA Reporting System (SSD); e-RUP reporting forms; Aplikacja Sprawozdawcza SNU (Reporting Application); NBP SIS (reporting system of Narodowy Bank Polski). See how firms file with the KNF.
Status
In force
Legal basis
Group
Payment service providers: fraud reporting (EU, EBA)

Templates (0)

The library lists no templates for this return.

EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/psd-frp (docs/eba/psd-frp.md). Polish providers use the EBA's templates and taxonomy; KNF publishes a sample file and visualisations of the forms in Polish and English. Source

Validation rules

The KNF publishes the checks it runs on this return. They could not be counted from the published material. Software can run them exactly as published. Source

How they are written: EBA validation rules in the EBA reporting framework (see the EBA entry).

No national checks are described on the fraud page.

How they were counted

Not counted here: the EBA's validation rules apply (see eba/psd-frp).

Counts are in the KNF'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 KNF was found on the pages checked. Source

Official documents (6)

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

Źródło: Komisja Nadzoru Finansowego, www.knf.gov.pl (https://www.knf.gov.pl) and https://sprawozdawczosc.knf.gov.pl. Source: Polish Financial Supervision Authority (KNF).

Last checked 11 November 2026.