In e-commerce, chargebacks (for credit cards) are nothing out of the ordinary. In crowdfunding campaigns, too, it can happen that individual backers request a refund from their bank after the funds have been disbursed—often without thinking, because they’ve forgotten that they contributed.
For SEPA direct debits, this refund can be requested up to 8 weeks after the payment is collected, without providing a reason.
Specifically, this means
- Your project was successful; the funding phase is now complete.
- The funds were disbursed in accordance with the regulations.
- After that, a supporter will initiate a chargeback.
This chargeback is not a standard revocation (Section 355 of the German Civil Code), as the project has already been completed and the funds were lawfully disbursed.
Contracts generally do not provide for returns without giving a reason, but the direct debit process makes this technically possible.
Reversed debits in accounting
For bookkeeping, we recommend the guides from DATEV or BuchhaltungsButler.
Documentation and evidence
In our experience, the following documents are sufficient for tax audits or for compliance with the GoBD:
- Bank statement showing a debit transaction
- Email from Startnext regarding the chargeback
- Internal note in the accounting software: “Reversal of direct debit by supporter after payment”