Europejski Urząd Nadzoru Bankowego, Raport na temat wirtualnych numerów rachunków IBAN

May 2024

EBA/Rep/2024/08

REPORT ON VIRTUAL IBANs

In 2023/2024, the EBA carried out a fact-finding exercise on the issuance and use by payment service providers (PSPs) of ‘virtual IBANs’ (vIBANs). This report summarises the EBA’s observations and findings from this fact-finding exercise. It highlights risks and challenges that vIBANs may present to consumers, financial institutions, national competent authorities (NCAs) and to the integrity of the overall EU financial system, based on the six most common vIBAN use cases in the EU.

The report recognises the current absence of a definition of vIBANs and therefore sets out some common characteristics that the EBA has observed, including that vIBANs have the same functionality and format as standard IBANs, which makes them indistinguishable by third parties from standard IBANs, but that vIBANs are linked to a payment account, known as a master account that has its own IBAN, which is different from a vIBAN.

Although the use of vIBANs may present...