Requisites for transferring funds to VAT electronic account: instructions and requirements.

• When transferring funds from the payer’s current account to the VAT electronic account, the payment purpose field should contain explanatory information about the payment purpose in any form
• The electronic tax account is opened by the taxpayer in the State Treasury Service for transferring funds according to the tax legislation
• If there are insufficient funds in the electronic account to pay tax obligations, the taxpayer can transfer the necessary funds from a bank account to the electronic account
• Payment instructions must contain information to identify the payer and recipient, their accounts, payment service providers, payment amount, and other necessary details
• When transferring funds to the electronic VAT account, the payment instruction should include the payer’s name, tax identification number, recipient bank (State Treasury Service), and recipient’s electronic account number in IBAN format
• The payment purpose field should be filled according to the requirements set in the instructions for non-cash payments in national currency, providing full information about the payment and related documents
• Explanatory information about the payment purpose should be printed in the payment purpose field when transferring funds to the electronic VAT account, for example, “transferred from a bank account to the electronic account”

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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