Can VAT payer top up SEPA VAT account with cash through bank cashier?

• Current legislation does not allow VAT payers to top up their VAT account with cash through a bank teller or self-service terminal if their current account is blocked or arrested.
• According to tax laws, VAT payers automatically have accounts opened in the electronic VAT administration system (SEAP VAT) for tax payments.
• Funds can be credited to the SEAP VAT account from the payer’s bank account, insufficient funds for tax payments, treasury accounts for specific payments, excess VAT payments returned to the taxpayer, or seized funds for tax debt repayment.
• The formula for calculating the registration amount is defined in tax regulations and the electronic VAT administration procedure.
• VAT payers must reconcile their VAT activities and submit any necessary adjustments to the tax authorities for calculation and payment.

Source: news.dtkt.ua

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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