An e-Mandate is a mandate created through electronic channels, and it is an optional feature that complements the Core Scheme (1). It differs from a paper mandate in that the debtor PSP authenticates the debtor, while the collection process stays the same as in the existing Core Scheme. For a SEPA Direct Debit e-mandate, the debtor PSP authenticates the debtor, which means checking the due authority of the person claiming to be the debtor, and calls this step validation.
What is an e-mandate for recurring euro payments, and how does it differ from a paper SEPA Direct Debit mandate?
A paper mandate is a non-electronic Core mandate, traditionally confirmed by a handwritten signature (1). Between debtor and creditor a mandate can be exchanged either on paper or in electronic form (2). This removes paper administration from the mandate flow while leaving the collection process unchanged (1). If a creditor offers e-Mandates, issuing, amendment and cancellation must all be possible electronically and cannot be offered separately. For the creditor, one benefit is that no paper document has to be digitised and stored. According to European Payments Council AISBL, the e-Mandate feature is described in Annex VII to the SEPA Direct Debit Core Scheme Rulebook 2025 version 1.2, which carries an issue date of 30 September 2026 (1).
The e-Mandate service is an optional feature of the SEPA Direct Debit Core Scheme, so a creditor or bank is not obliged to offer it, and paper mandates remain valid (1).
How is an e-mandate authenticated and what does the debtor confirm before it exists?
The debtor must be the account holder, or hold an authorisation such as a power of attorney, and must be entitled to consent to debits on the account named (1). The debtor PSP defines the authentication means and may run its validation service itself or through a provider acting for it. The debtor enters the agreed credentials, and the validation service verifies them and logs the event; if they cannot be verified, an error is shown and the transaction ends. If they are valid, an authorisation form containing all e-Mandate data fields is presented. The debtor must check every field, including the creditor's name and address, the debtor's account identifier and the mandatory national legal wording, choose an account on which they hold direct debit rights, and authorise. The validation service then verifies that authorisation and electronically signs the XML e-Mandate data (2).
Once the confirmation is shown, the debtor cannot change their acceptance of that proposal (1).
E-mandate validation sequence, from credentials to confirmation
Step | Who acts | What must happen |
|---|---|---|
Enter credentials | Debtor | The Debtor enters the authentication credentials agreed with the Debtor PSP. |
Verify credentials | Validation Service | The Validation Service verifies the credentials and logs the event to an audit trail. |
Show the form or abort | Validation Service | If the credentials are valid, it presents an authorisation form with all e-Mandate data fields and sets the state to 'Waiting for authorization'. If they cannot be verified, it shows an error and aborts the transaction. |
Review and authorise | Debtor | The Debtor verifies all data fields (such as Creditor name and address and Debtor account identifier) and the mandatory national legal wording, chooses an account they hold with direct debit rights, and authorises. |
Sign the data | Validation Service | The Validation Service verifies the authorisation and applies an electronic signature to the XML e-Mandate data. |
Confirm | Validation Service | It presents a confirmation message with the e-Mandate data and a link to the Creditor's website. |
How are e-mandates used for recurring collections: which mandate data travels with each collection, and what timing applies?
After the creditor accepts an e-Mandate, it must forward the mandate-related data to its PSP with each one-off or recurrent collection, and the creditor PSP passes that data to the debtor PSP electronically, in one flow, through a selected clearing and settlement mechanism (1). Regulation 260/2012 requires each collection to carry data elements such as the type of direct debit, the payee's name, the payment account identifiers of payee and payer, the unique mandate reference, the date on which the mandate was signed, the amount and the payee's identifier (3). The rulebook uses a mandate-type attribute to tell a paper mandate from an e-Mandate, and a transaction or sequence type attribute to identify one-off, recurrent, first, last and reversal collections (1).
The Core timelines continue to apply to e-Mandates unchanged (1). The creditor must send the pre-notification at the latest 14 calendar days before the due date unless another timeline is agreed between the debtor and the creditor, and the debtor PSP must receive the collection at the latest one inter-PSP business day before the due date.
How are amendments, cancellations and refunds handled for e-mandates?
A creditor that issues e-Mandates must also offer electronic amendment and cancellation (1). A debtor may amend an e-Mandate only through the creditor's electronic channel, unless that channel or the authentication means is no longer available, because mixing paper and electronic steps in one mandate's life would create liability problems for the debtor PSP. The debtor's right to cancel must not depend on channel availability. If a debtor cancels by other means, the debtor PSP should ask the debtor to inform it, to avoid refund requests. A creditor's own cancellation of an e-Mandate is a matter between creditor and debtor, and the process is out of scope of the rulebook. The electronic channels a creditor offers for issuing, amending and cancelling e-Mandates are also allowed for amending or cancelling existing paper mandates, and the creditor decides whether to offer this as an optional or a mandatory channel.
Refunds within eight weeks of the debit date follow the paper-mandate process, with the exception that a creditor holding information that the debtor or debtor PSP erred in authentication or validation may claim reimbursement from the debtor PSP (1). For unauthorised transactions claimed after eight weeks and up to 13 months after the debit date, the debtor PSP must first examine the validation executed for that e-Mandate.
Sources
- SEPA Direct Debit Core Scheme Rulebook, European Payments Council AISBL, 30 September 2026
- SEPA Direct Debit Core Scheme Rulebook, European Payments Council AISBL, Date issued: 05 October 2025; Date effective: 05 October 2025
- Regulation - 260/2012 - EN - EUR-Lex, Official Journal of the European Union, 14 March 2012