The Eredivisie champions defeated Jong Heerenveen 3-0 in the second round, but defender Manuel da Costa played in the game despite a suspension carried over from last season.

PSV General Manager Jan Reker told the club's official website, www.psv.nl: "This is so embarrassing; we can never justify this inexcusable mistake.

"I have immediately taken the decision to alter our administrative affairs procedures.

"We will have a thorough investigation and, believe me, you haven't heard the last of that."

The Dutch football association, the KNVB, informed PSV of the decision on Thursday morning.

Da Costa was handed a one-match ban last season after he had been cautioned during cup ties against Go Ahead Eagles and NAC Breda.

Reker added: "We always compete for silverware, so I really, really regret not being able to win the Dutch Cup this season."

Jong Heerenveen will now proceed to the third round.