SEPA Direct Debit: Wie funktioniert die SEPA-Lastschrift?

von | 2017-12-27T17:44:55+00:00 16.06.2014|Allgemein, Payment|Kommentare deaktiviert für SEPA Direct Debit: Wie funktioniert die SEPA-Lastschrift?
Das Lastschriftverfahren zählt in Deutschland zu den wichtigsten Zahlungsinstrumenten. Dies spiegelt sich auch im Online-Handel wieder. Laut den Zahlen des Handelsverbands Deutschland (HDE) wird das Lastschriftverfahren von 46 Prozent der Online-Händler angeboten. Das bislang bekannte Lastschriftverfahren wird jedoch mit dem Auslaufen der Übergangsfrist für die SEPA-Umstellung am 1. August 2014 endgültig durch die SEPA-Lastschrift, die SEPA Direct Debit, abgelöst. Bei der SEPA Direct Debit können zwei Verfahren unterschieden werden: eine Standardvariante (SEPA Core Direct Debit) für Privatkunden und eine Firmenlastschrift (SEPA Business to Business Direct Debit) für den Verkehr mit Geschäftskunden. Während die Basisvariante viele Elemente des bekannten Einzugsermächtigungsverfahrens aufweist, ist die Firmenlastschrift auf die Bedürfnisse von Geschäftskunden ausgerichtet und ähnelt dem bisherigen Abbuchungsauftragsverfahren. Wie SEPA Direct Debit funktioniert und welche Neuerungen gegenüber dem bisherigen Lastschriftverfahren bestehen, werden wir im Folgenden genauer beleuchten.

SEPA Direct Debit can only be executed with SEPA mandates

In order to be able to import SEPA direct debits, legal legitimation is required. With the so-called SEPA mandates, Zahler agrees that payment by direct debit is to be made to the payee. At the same time, the SEPA mandate also includes a mandate for the bank to redeem and deal with contracts. It is important in this context that a uniform text is used for the SEPA mandates. On the German Credit Management side, sample forms are available for the SEPA mandates – both for SEPA Core Direct Debit and for SEPA Business to Business Direct Debit. For a long time, it was unclear as to whether already granted debit authorizations could also be applied to SEPA direct debits. However, by harmonizing the case-law with regard to collection authorization in insolvency in June 2010, the Federal Court of Justice has paved the way for the credit industry to adapt its general business conditions (GTC) in such a way that an existing collection authorization can also be used as a SEPA Core Direct Debit mandate. However, it should be noted here that the payer is to be informed of the change before the first move-in of the SEPA direct debit. In this case – as with every SEPA direct debit – the creditor identification number must be indicated. This creditor ID can easily be applied for on the side of the Deutsche Bundesbank. That an existing collection authorization can also be used as a SEPA Core Direct Debit mandate. However, it should be noted here that the payer is to be informed of the change before the first move-in of the SEPA direct debit. In this case – as with every SEPA direct debit – the creditor identification number must be indicated. This creditor ID can easily be applied for on the side of the Deutsche Bundesbank. That an existing collection authorization can also be used as a SEPA Core Direct Debit mandate. However, it should be noted here that the payer is to be informed of the change before the first move-in of the SEPA direct debit. In this case – as with every SEPA direct debit – the creditor identification number must be indicated. This creditor ID can be simply applied for on the side of the Deutsche Bundesbank.

Advance notice and lead times at SEPA Direct Debit

While up to now the collection of direct debits has been carried out on the basis of order placement, the SEPA Direct Debit has to be informed about the payment of the debts two weeks before the first collection. However, the deadline for the advance notice can also be shortened individually. Either the appointment can be named on the invoice or the GTC can be changed. In addition, lead-time periods must be taken into account for SEPA direct debits. According to the rules for SEPA Direct Debit, the submission deadline for first-time SEPA direct debits is five business days, and bank notes must be available two business days before the debit to the bank. In the case of SEPA corporate taxpayers, the time-limit for submission is considerably shorter. For both

von | 2017-12-27T17:44:55+00:00 16.06.2014|Allgemein, Payment|Kommentare deaktiviert für SEPA Direct Debit: Wie funktioniert die SEPA-Lastschrift?

Über den Autor:

Holger Bosk

Holger Bosk ist CTO der Novalnet AG. Er verfügt über langjährige Erfahrungen im Payment-Sektor.