Member States must require that where a payment service user denies having authorised an executed payment transaction or claims that the transaction was not correctly executed, the payment service provider must prove the payment was authenticated, accurately recorded, entered in the accounts and not affected by a technical breakdown or other deficiency of the service. Where a payment transaction is initiated through a payment initiation service provider, that provider bears the burden, within its sphere of competence, to prove authentication, accurate recording and absence of related technical or service deficiencies.

The use of a payment instrument recorded by the payment service provider, including the payment initiation service provider, is not in itself sufficient to prove that the transaction was authorised or that the payer acted fraudulently or with intent or gross negligence in failing to fulfil obligations under Article 69; the payment service provider must provide supporting evidence to prove fraud or gross negligence on the part of the payment service user.