Payment of agreed amounts of VAT with PDV from own current account to budget.

• Payment of agreed amounts of VAT with tax authorities is made from the taxpayer’s current account to the budget account opened in the Treasury
• Taxpayers automatically have an account opened in the electronic tax administration system by the Treasury
• Taxpayers transfer funds from their current account to the electronic tax administration system to register tax invoices and make payments to the budget
• Funds from the electronic tax administration system account are transferred by the Treasury to the State Budget for VAT obligations
• Payment to the budget account is made for tax obligations determined by the controlling authority and for penalties and fines as per tax regulations.

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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