The Universal Postal Union (UPU) sets and maintains rules to ensure that each designated operator (DO) delivering international mail is remunerated by the sending DO for inbound mail processing and logistics. Other types of remuneration cover special cases such as international transit, returns or additional payments based on performance. More information on remuneration can be found on the Remuneration page.

Traditionally, this remuneration is handled bilaterally among designated operators and is called the accounting process. Each creditor operator prepares statements and accounts and sends them to each debtor partner operator for approval.

The accounting process involves a number of challenges:

• Calculations and periodicity differ depending on the type of mail (letters, parcels) and type of remuneration (delivery, transit, returns, etc.).
• Each DO both exports and imports international mail, so it is both a debtor and a creditor; as a debtor, a Post normally verifies volumes and calculations presented by the creditor partner.
• Each DO deals with many partner DOs (there are 217 DOs in total; see UPU code list 211), and all accounting procedures are done individually with each partner Post.
• UPU rules provide a time range for submitting each accounting form. In practice, each DO receives forms from partners spread across that range, rather than all at once.

Accounting is performed via standardized UPU forms, usually exchanged electronically. In order to facilitate e-mail exchanges, e-mail contacts for accounting are maintained and published here.

Note: The accounting process leads to payment, also called settlement. The UPU offers a solution to facilitate settlement: UPU*Clearing.

Designated operators exchange large volumes of electronic information linked to international mail, via electronic data interchange (EDI) messages such as PREDES, RESDES and EMSEVT. This electronic information can also be made available to the UPU.

With this data, it is possible to perform some international accounting centrally, on behalf of designated operators.

For designated operators, outsourcing accounting to the UPU International Bureau (IB) is particularly beneficial for flows with small mail volumes, small amounts or high calculation complexity. In such cases, performing accounting locally results in a high cost-to-revenue ratio.

Central accounting involves:

• generating UPU accounting statements and accounts centrally at the IB, on behalf of creditor operators that subscribe to the service;
• distributing these statements and accounts to both creditors and debtors (including debtors that may not have subscribed to the central service).

Any disagreements on amounts or other discussions about accounts and statements are handled directly between operators, without IB involvement.

Central accounting has a number of key advantages for the postal community:

• For Posts as creditors: no need to generate and distribute statements and accounts to partner Posts, saving the cost of implementing a solution and performing accounting tasks for each period;
• For Posts as debtors:
  • all accounting forms for a period are received together in the same format, making them easier to handle;
  • calculations are done by a neutral entity (the UPU), potentially increasing confidence in figures and reducing the need for quality checks.

The UPU IB performs central accounting as a service for interested designated operators, for the accounting flows listed below.

Fully centralized accounting by the UPU IB started in 2022 and is now in place for the accounting flows detailed below.

Returned letter mail

Until 2021, Posts were not remunerated for returning letter mail. In response to market changes and the growth of small packets, the 2021 Abidjan Congress established remuneration for this flow.

Since 2022, all designated operators have used the central approach for this flow.

The accounting process consists of quarterly statements (form CN 72) and a yearly account (form CN 73).

The UPU generates approximately 5,000 quarterly statements and as many yearly accounts.

• Detailed description of the central accounting solution, including how cost calculations are performed.
• Description of the monthly statistics report on UV mail and associated verification notes.

Supplementary remuneration for tracked, registered and insured mail

Supplementary remuneration, also called performance-related remuneration, is based on central UPU reports providing measurements and calculations from EMSEVT exchanges (see the Pay-for-performance page).

The accounting process consists of quarterly or yearly accounts (form CN 60), depending on volumes and associated amounts.

In 2026, 130 designated operators subscribed to the central service. The UPU generated approximately 1,500 accounts per quarter.

• Detailed description of the central accounting solution.
• Subscription form in order to join central CN 60 accounting.

Following decisions at the Dubai Congress and subsequent Postal Operations Council sessions, several new accounts have been added for parcels:

• CP 60: performance-related remuneration (same rules and mechanisms as the supplementary remuneration in place for tracked, registered and insured letter mail);
• CP 79: surcharge for delivery in non-contiguous zones, in countries where the designated operator has defined such zones;
• CP 80: surcharge for additional services, i.e. proof of delivery (POD) and insurance.

Calculations for all the above flows will be based on EDI exchanges, with new central reports.

The UPU International Bureau will perform accounting centrally for these flows for interested designated operators.

For any questions related to central accounting, please contact us at central.accounting@upu.int.