The Main Department of the State Tax Service in Kyiv informs that the payment to the budget of agreed VAT liabilities declared by the taxpayer in the submitted VAT tax returns is made by the payer by replenishing the electronic invoice in the VAT SER.
In the future, within the deadlines set by the Tax Code of Ukraine (hereinafter – TCU), the State Tax Service on the basis of tax returns submitted by taxpayers (clarifying calculations) will be formed appropriate registers for the transfer of tax amounts to the budget. Such registers will be sent to the central body of executive power, which implements the state policy in the field of treasury servicing of budget funds (State Treasury) in due time, for the transfer of such amounts to the budget.
Accordingly, the funds that taxpayers credited to the electronic account in the VAT SER, will be taken into account when calculating the size of the registration limit, calculated in accordance with paragraph 200 of paragraph 1 .3 of Art. 200 note 1 TCU.
Source: gov.ua
