- Taxpayer cannot return mistakenly paid amounts to the VAT electronic administration system account.
- Overpaid amounts cannot be transferred from a non-VAT budget account to the taxpayer’s VAT electronic account.
- Funds are credited to the VAT electronic administration system account from bank accounts or non-bank payment service providers.
- Funds can also come from treasury accounts for settling debts related to utility services.
- Excessively paid VAT obligations can be returned to the taxpayer as per the tax code.
- Tax authorities can use funds to settle declared VAT tax debts from July 1, 2015, onwards.
- Mistakenly or excessively paid amounts cannot be transferred from a non-VAT budget account to the taxpayer’s VAT 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.
