--- title: "Virtual Bank Accounts Are Virtually Inexhaustible" url: https://daily.dev/posts/virtual-bank-accounts-are-virtually-inexhaustible-gexdrykgh source_url: https://news.alvaroduran.com/p/virtual-bank-accounts-are-virtually type: article source: "The PayEng Playbook" published: 2026-05-27T10:55:55.756Z updated: 2026-05-27T10:56:19.791Z reading_time: 10 upvotes: 1 comments: 0 language: en --- > ## Documentation Index > Fetch the complete documentation index at: https://daily.dev/llms.txt > Use this file to discover all available pages before exploring further. # Virtual Bank Accounts Are Virtually Inexhaustible **[The PayEng Playbook](https://daily.dev/sources/alvaroduran)** · 10 min read · 1 upvotes · 0 comments ## Summary B2B payment reconciliation fails because the only shared identifier between invoices and bank transfers is a free-text 'Concept' field that humans fill in incorrectly. A better approach is treating bank accounts as intent rather than identity: assign a unique virtual bank account (VBA) to every invoice issued. Since IBANs can theoretically hold around 1 nonillion accounts per country, exhaustion is not a concern. Each VBA becomes the JOIN key linking an invoice to its corresponding transfer, making automated reconciliation trivial. Banks like Increase and Modulr already offer bulk VBA provisioning. The main barrier to widespread adoption is traditional banks' reluctance to embrace this model, not any technical limitation. ## Full article daily.dev links to this article rather than hosting it. Read it at the original source: ## Similar posts on daily.dev - [1.2 Million Bank Accounts Exposed in Financial Systems Breach](https://daily.dev/posts/1-2-million-bank-accounts-exposed-in-financial-systems-breach-flccsxygb) · Security Boulevard · 0 upvotes · 0 comments - [Standard Bank rolls out next-gen virtual credit card](https://daily.dev/posts/standard-bank-rolls-out-next-gen-virtual-credit-card-bl0rjdjp8) · TechCentral · 0 upvotes · 0 comments - [How AI agents could rewrite the rules of South African banking](https://daily.dev/posts/how-ai-agents-could-rewrite-the-rules-of-south-african-banking-riuskzos9) · TechCentral · 0 upvotes · 0 comments - [The clock is ticking on South African banks’ biggest advantage](https://daily.dev/posts/the-clock-is-ticking-on-south-african-banks-biggest-advantage-0aybghkzf) · TechCentral · 0 upvotes · 0 comments --- [View this post on daily.dev](https://daily.dev/posts/virtual-bank-accounts-are-virtually-inexhaustible-gexdrykgh)