Recurring payment: what are the challenges for platforms?
Recurring payment and platforms: compliance, strong authentication, churn, accounting reconciliation and security in 2026.
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
Recurring payment: what are the challenges for the platforms?
Updated March 2026 - For a SaaS platform, marketplace, subscription media or regular direct debit service, recurring payment is not a simple matter of collection. It is a subject of conversion, compliance, security, accounting reconciliation and churn management. In 2026, the strongest platforms are those that treat recurring payments as a strategic product in their own right.
Why recurring payment is critical
The recurring model must be invisible to the user, but perfectly traceable for finance.
Business issues
- ▸limit payment failure;
- ▸reduce involuntary churn;
- ▸improve cash flow predictability;
- ▸make the recurring monthly income actually collected reliable.
Regulatory issues
The platform must also fit:
- ▸its role in the payment chain;
- ▸strong customer authentication;
- ▸management of consent;
- ▸protection of payment data.
To go further, link this topic to our article on delegation of payment, our guide on 5 financial management KPIs and our file on electronic invoicing 2026.
Strong authentication and recurring payments
The PSD2 framework remains central.
The practical point to know
Strong authentication applies in particular when creating, modifying or first initiating a series of recurring payments of the same amount for the benefit of the same beneficiary.
What this changes for the platforms
- ▸take care of the activation process;
- ▸process expired cards;
- ▸implement intelligent reminders;
- ▸clearly trace the collection statuses.
Hayot Expertise Advice: the best retention rate does not only come from marketing. It also depends on the quality of the initial payment process and the handling of debit failures.
Accounting reconciliation: the underestimated subject
A platform must bring together:
- ▸date of authorization;
- ▸date of collection;
- ▸flow status;
- ▸PSP fees;
- ▸refund or rejection;
- ▸accounting and tax connection.
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Conclusion
In 2026, recurring payment is a strategic asset for platforms. The best ones don't just have a PSP: they design a complete system of consent, collection, follow-up, reconciliation and management.
📞 Do you want to make your recurring collections and financial reconciliation more reliable? Our firm can help you structure flows, controls and useful indicators. Make an appointment with an expert
(Official sources: delegated regulation (EU) 2018/389, EBA Q&A on recurring payments, CNIL - online payment, ACPR - payment methods)
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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