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MT940 format

What is an MT940 bank statement: tags and usage

MT940 is the long-standing SWIFT standard you meet mostly at foreign banks. Here are its tags in plain words and how a file your accounting software accepts is made from it.

2 min readUpdated 14 September 2026

Basic MT940 tags

The statement consists of lines that start with a tag. The most important tags for accounting are:

  • :20: statement reference
  • :25: account number or IBAN
  • :28C: statement number
  • :60F: opening balance
  • :61: transaction line with value date, credit or debit direction and amount
  • :86: transaction description, counterparty and reference
  • :62F: closing balance

Why MT940 differs from bank to bank

The standard mainly defines the mandatory tags and their order. Banks structure the content of the :86: field their own way, so the same detail, such as the variable symbol, can sit in a different place at each bank.

Converting MT940 for POHODA

VýpisFlow requires one statement per file with the account tag and both balances. It verifies that balances and transactions share the same currency and that the transactions match the balances, and then offers MultiCash, POHODA XML or, for CZK and supported banks, GPC.

The :61: transaction line in detail

The :61: line carries the most information about a transaction. Its parts follow each other without separators, so it helps to know the order:

  1. Value date in YYMMDD form.
  2. Optionally the booking date in MMDD form.
  3. Direction mark: C for a credit, D for a debit.
  4. Amount with a decimal comma.
  5. Transaction type, for example NTRF for a transfer.
  6. Transaction reference, possibly the bank reference.

Common MT940 problems

  • The file contains several statements in a row and the import service expects only one.
  • The closing balance :62F: is missing, so the statement cannot be checked for completeness.
  • The variable symbol sits in a different place in the :86: field than the import service expects.

Frequently asked questions

What is the difference between MT940 and MultiCash?

MultiCash .STA uses the MT940 structure. The difference is mainly in how a specific import service expects the file.

What if the file is missing the :62F: tag?

Without a closing balance the statement cannot be checked for completeness, so the conversion does not run. Download the full statement.

Is MT940 better than CAMT.053?

CAMT.053 carries richer data, MT940 is more widespread. Choose the format your accounting software can import.

Convert a statement

VýpisFlow converts PDF, CAMT.053, MT940, ABO/GPC, CSV and XLS into POHODA XML, GPC/ABO or MultiCash and checks the balances before download.

Open the statement converter
PDF to MultiCash

Related guides

  • What is a MultiCash (.STA) bank statement
  • What is a CAMT.053 bank statement and how to use it
  • What is the GPC (ABO) bank statement format
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