A MT940 file (MT=Message Type) or (SWIFT)-MT940 file is a file format that is used to export financial bank transactions. It is known as the "Customer Statement Message" and follows a specific layout. Although a global layout is used to define the MT940 file the final implementation thereof is different for every bank. 

Most banks offer an export of the bank transactions in MT940 format via their online banking system. The accounting software programs can then import this file as an electronic bank file. 

Layout and structure of MT940

The MT940 file is a text file that consists of multiple text lines. These text lines describe the records that are contained in the file. The following rules will apply:

• Each record should be preceded by a TAG (:XX:)
• A file can contain one or more messages
• A message contains one account
• A message can contain multiple :61: en :86: records.

Records