- Current legislation allows replenishment of the VAT electronic administration account (SEA VAT) from specific sources.
- Funds can be credited from the taxpayer’s bank/non-bank payment service provider accounts, treasury accounts for certain utilities, the state budget (overpaid VAT), and amounts collected by tax authorities for VAT debt.
- Overpaid VAT returned from the budget is credited only to the taxpayer’s SEA VAT account, or to their bank account if the SEA VAT account is closed.
- Funds returned from the budget to the electronic account do not increase the SPopRakh formula indicator.
Source: od.tax.gov.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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