# PSR Article 26 — Information for the payee on individual payment transactions

Textual state: amended_substantial. 69 words changed

- Compared text: Council position at first reading (Council document 8543/26) — not yet law.
- Compared against: Council document 8221/26 — superseded.
- Classification is mechanical; method: https://paymentslaw.eu/method/
- Editorial review state: not_assessed. Editor's notes are selective, not a complete assessment.

Word-level diff for each step, earlier → later edition: `{+text+}` was inserted, `[-text-]` was deleted.

## Step 1 · Commission proposal (2023) to Council compromise text (April 2026)

Article 26 → 26. Textual state: unchanged. No text changes from the 2023 proposal.

- Editorial review state: not_assessed.

### Paragraph 1

1. After the execution of an individual payment transaction, the payee’s payment service provider shall provide the payee without undue delay in the same way as laid down in Article 19(1) with all of the following information: (a) a reference enabling the payee to identify the payment transaction and the payer, and any information transferred with the payment transaction; (b) the amount of the payment transaction in the currency in which the payee’s payment account is credited; (c) the amount of any charges for the payment transaction and, where applicable, a breakdown of the amounts of such charges, or the interest payable by the payee; (d) where applicable, the exchange rate used in the payment transaction by the payee’s payment service provider, and the amount of the payment transaction before that currency conversion; (e) the credit value date.

### Paragraph 2

2. A framework contract may include a condition that the information referred to in paragraph 1 is to be provided or made available periodically, at least once a month and in an agreed manner which allows the payee to store and reproduce information unchanged.

### Paragraph 3

3. Member States may require payment service providers to provide information on paper or on another durable medium at least once a month, free of charge.

### Paragraph 4

4. Member States shall by [ OP please insert the date = data of application of this Regulation] notify to the Commission the provisions of their law adopted pursuant to paragraph 3. They shall, without delay, notify any subsequent amendment to such provisions.

## Step 2 · Council compromise text (April 2026) to Council position at first reading (October 2026)

Article 26 → 26. Textual state: amended_substantial. 69 words changed

- Editorial review state: not_assessed.

### Paragraph 1

1. After the execution of an individual payment transaction, the payee’s payment service provider shall provide the payee without undue delay in the same way as [-laid down -]{+provided for +}in Article 19(1) with [-all of -]the following information: (a) a reference enabling the payee to identify the payment transaction and the payer, and any information transferred with the payment transaction; (b) the amount of the payment transaction in the currency in which the payee’s payment account is credited; (c) the amount of any charges for the payment transaction and, where applicable, a breakdown of the amounts of such charges, or the interest payable by the payee; (d) where applicable, the exchange rate used in the payment transaction by the payee’s payment service provider, and the amount of the payment transaction before that currency conversion; (e) the credit value date.

### Paragraph 2

2. A framework contract may include a condition that the information referred to in paragraph 1 is to be provided or made available [-periodically, -]{+periodically no less frequently than +}at least once a month and in an agreed manner which allows the payee to store and reproduce {+that +}information unchanged.

### Paragraph 3

3. Member States may require payment service providers to provide information on paper or on another durable medium at least once a month, free of charge.

### Paragraph 4

4. [-Member States shall by [ OP please insert -]{+By … [21 months from +}the date [-= data -]of [-application -]{+entry into force +}of this [-Regulation] -]{+Regulation], Member States shall +}notify to the Commission the provisions of [-their -]{+the +}law [-adopted -]{+they adopt +}pursuant to paragraph 3. They [-shall, without delay, -]{+shall +}notify {+the Commission without undue delay of +}any subsequent [-amendment -]{+amendments thereto and of any provisions of the law which they adopt pursuant +}to [-such provisions. -]{+paragraph 3 at a later date.+}