The Eredivisie side have slammed the Spanish club, and urged the relevant governing bodies to take immediate action
The Eindhoven side are still owed €2 million (£1.6m) for the transfer of Arouna Kone, but Los Rojiblancos have so far refused to meet their obligations, despite buying players such as Hedwiges Maduro, Bryan Rabello and Diego Lopez in recent weeks.
"Today Sevilla have added a new Spanish episode by simply refusing to pay a contractual obligation and also refusing mediation from the European Club Association," a statement on the PSV website began.
"The procedures with Fifa to settle disputes are lengthy, and it looks as if some Spanish clubs, like Sevilla, are misusing the extra time to spend their money differently and maybe a future administrative bankruptcy protects them from paying the bills.
"In this case Sevilla should pay PSV €2m (£1.6m) because of a contractual obligation about Arouna Kone, dated August 29, 2007, which reads; 'In case the player is transferred to a third club or upon termination of his contract (for whatever reason) Sevilla will always pay €2m (£1.6m) to PSV'. There can be no multi-interpretation of this clause, Sevilla should simply pay."
PSV CEO Tiny Sanders went on to ask several football governing bodies to take action against the behaviour of Sevilla and other Spanish clubs.
"We urge Fifa, Uefa, ECA, but especially the Spanish football environment to start working on the improvement of the reputation of Spanish clubs. The first step is to fulfil contractual obligations."
PSV previously went to the Court of Arbitration for Sport (CAS) to complain about Real Betis' refusal to pay the €3.7m (£2.9m) transfer fee of Robert.
Although CAS ordered the Spanish side to pay a fee of €2m (£1.6m), PSV are still awaiting Betis' payment.