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When does the KYC charge actually accrue?

On completion - so incomplete or abandoned KYCs do not cost the firm anything.

The charge is taken when the customer completes the VOI successfully, not when the link is sent. This means failed or abandoned KYCs (customer never clicks the link, abandons mid-flow, fails verification and walks away) don't cost the firm anything.

Freemium plans are charged on send to prevent excessive use.

End-customer-paid VOIs are slightly different: a payment hold is placed when the VOI starts, and the charge is taken at completion. Failed VOIs are released as a hold drop within 7 days.

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