Le 20/05/2020
Clémence Clautour

COVID-19 : Discontinuation of your SEPA direct debits ? Pay attention to the revocation of your SEPA mandate

Direct debits management is based on the existence of a SEPA mandate, a real payment agreement between the creditor and his debtor. The banking institution has one copy of the agreement existing between the parties.


In this COVID-19 crisis context, payments have been blocked on some direct debits for :

  • Tax authorities for Corporate tax (IS), Company value-added contribution (CVAE), VAT…
  • URSSAF (Social security organization for the payment of social and family benefit contributions), MSA (Agricultural social mutual fund), pension funds for social contributions…
  • Suppliers


This may be relevant to you, either as a debtor or as an issuer.




Blocking payments may have, in some cases, led to a revocation of your SEPA mandate, which implies the non-payment of all your future payments for bodies or suppliers.


It is thus appropriate to make sure that your current SEPA mandates are still pending, either as a debtor or as an issuer.


In most cases, bankers have well understood why such a demand was made and they have blocked (or asked for a refund) of the sole disputed direct debit, according to the information provided to them for this disputed direct debit.


In this case, this direct debit has been rejected and the mandate is still pending.


But errors can occur, and it may happen that blocking payments was interpreted as a demand for a revocation of the mandate.


Most banks, and particularly online banking, allow the user to have direct control over this type of operations through a computer, a tablet or a smartphone.


You must check with each of your business contact (customers, suppliers, tax and social authorities), if your mandates are still in progress.




If a mandate was revoked, you need to set up a new direct debit mandate with the relevant institution or provider (State, social authorities, customers, suppliers), by following the same procedure as for the initial mandate.

  • Management of URSSAF direct debits

For the employer’s Urssaf, if payrolls are carried out by Baker Tilly STREGO, please contact your payroll assistant.


If you carry out your own payroll, and after being connected to your account, you will have to go to the next page of the Urssaf website to restore your direct debit authorization.

  • Management of other direct debits


Regarding tax authorities and business account, after being connected to your account, go to « gérer vos comptes bancaires » (manage your bank accounts)

  • A list of bank accounts used for direct debits of your current and various taxes will be displayed ;
  • If you know that one of these accounts is no longer active, you ‘ll need to:
  • suppress this account,
  • recreate this same account with a new mandate and send it duly signed and dated to the bank. (Please send a copy of this new mandate to your usual Baker Tilly STREGO contact).


Please note: processing times will be necessary and won’t be reduced.


For other creditors (customers, suppliers, pension funds, company life and disability insurance, health insurance fund…), you will need to reach out to your usual contact to set up a new SEPA mandate.


This procedure is necessary to make sure that the current mandates are running well.


Except for the contributions’ deferral authorized by the tax or social  authorities, payment of other debts upon maturity are due, unless otherwise agreed between the parties. It is the same for the VAT and PAYE payments thus the tax authorities do not grant extra time except for measures taken prior to the crisis.


Compliance with the payment deadlines for inter-company is a key factor for beneficiating from the State guarantee-supported loan.