Reporting and notification requirements EMI

Regular submission of reporting according to the Payment Services Act

Reporting adapted in Measure NBS No 8/2019 as amended and Measure NBS No 3/2020. The scope of reporting requirements is different for electronic money institutions and branches of foreign electronic money institutions. Reports are submitted electronically and via the information system Statistical Collection portal.

Your questions related to respective reports or reporting notification obligations are possible to send to the following email address:  dohladPlatobneSluzby@admin

Name of the report	Submitting subject		Date of submission
	Electronic money institution	Branch of electronic money institution
Balance of assets and liabilities	✔	✔	Monthly, beginning 25 calendar days from the day on which it is elaborated, except from reporting elaborated according to the status from the last day of the respective year*
Profit and loss	✔	✔
Own resources report	✔	X
Report on the economic and financial situation	✔	✔
Reporting on safe, liquid and low-risk assets	✔	X
Payment transaction report	✔	✔
Electronic money report	✔	✔
Fraud report	✔	✔	Semi-annually, by 25 calendar days since the day on which it is elaborated
Report on AML / CFT of payment services agents	✔	✔

* Statements prepared as of the last day of the relevant calendar year are submitted as follows:
a) preliminary report based on preliminary data, by 31 January of the following calendar year, established according to preliminary data, known to the last day of the previous calendar year, adjusted to accounting cases reported from 1 January to 10 January of the following calendar day after verification of the financial statements by the auditor,
b) regular report based on data from the regular financial statements, by 30 calendar days after verification of the financial statements by the auditor,
c) special reports based on an extension of the term of the elaborated regular financial statements, by 25 April of the following calendar year, established according to data to the last day of the previous calendar year, known to 31 March of the following year.

Regular reporting of other information according to the Payment Services Act

Electronic money institution regularly submits also information stated below.

Irregular information obligations

Depending on the scope of the authorization for the provision of activities, the electronic money institution shall also fulfil other information obligations, which are stated here.