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MT940 vs CAMT.053 — what's the difference?

If you run the bookkeeping for a European business, you will eventually meet both formats. Here is the honest, accountant's-eye comparison.

One paragraph each

MT940 is the classic SWIFT statement format. It is plain text built from tags — the transaction data lives in a “:61:” line followed by a free-text “:86:” narrative. Almost every European business bank still exports it, but it is being retired on a rolling schedule through 2028.

CAMT.053 is the ISO 20022 successor. It is XML, and it separates concerns MT940 can't: booking dates from value dates, the debtor or creditor name and account as real fields (RltdPties), and a standardized transaction classification. Those structured fields are often more complete than a bank's own quick CSV export, which tends to flatten or drop them. The trade-off is that the format is verbose — which is exactly why a converter is useful.

Side by side

AspectMT940CAMT.053
Age and statusSWIFT text format from the 1980s; being retired by European banks through 2028ISO 20022 XML standard; the format banks are actively migrating to
StructureTag-based text lines (:61: transactions, :86: narratives)Typed XML: separate elements for amounts, dates, parties, balances
Counterparty dataOnly when the bank puts it in the :86: narrative as structured subfieldsDedicated Dbtr/Cdtr elements with names and account numbers
Transaction classificationNo standardized classificationBkTxCd domain/family/sub-family codes (e.g. PMNT/RCDT/ESCT)
Readability for peopleCompact but crypticXML is verbose; both need conversion before they are useful in a spreadsheet
What a converter can doParse tags; extract counterparties where the bank uses ?NN subfieldsMap structured fields directly — cleaner output with less guessing

Which should you care about?

Short answer: the one your bank gives you today, and the one your accounting software accepts tomorrow. If your software imports MT940 and your bank is switching to CAMT.053 — or the reverse — you need conversion. The migration is already underway: banks are defaulting many new business accounts to CAMT.053 delivery, with full MT940 retirement now expected around 2027–2028.