Malware spam: "Your Sage subscription invoice is ready" / "noreply@sage.com"

This fake Sage email contains a malicious attachment.

From:    noreply@sage.com [noreply@sage.com]
Date:    21 September 2015 at 11:30
Subject:    Your Sage subscription invoice is ready

Dear Ralph Spivey

Account number: 45877254

Your Sage subscription invoice is now online and ready to view.

Sage One subscriptions

    Please follow the link bellow to view/download your account invoice: http://www.sageone.co.uk/

Got a question about your invoice?

Call us on 1890 88 5045

If you're an Accountant, please call 1890 92 21 06
If you're a Business Partner, please call 1890 94 53 85

Kind Regards

The Sage UK Subscription Team

Please note: There is no unsubscribe option on this email, as it is a service message, not a marketing communication. This email was sent from an address that cannot accept replies. Please use the contact details above if you need to get in touch with us.

The link in the email actually goes to a download location at Cubby rather than sageone.co.uk, this downloads a file invoice.zip which in turn contains a malicious executable invoice.scr which has a VirusTotal detection rate of 1/56. The Hybrid Analysis report shows that this is Upatre dropping the Dyre banking trojan, and one key indication of infection is traffic to the IP 197.149.90.166 in Nigeria.