How to Fill Payment Details When Replenishing the VAT Electronic Account in Ukraine

• When transferring funds from a taxpayer’s current account to their electronic VAT account, specific payment details must be filled in the payment instruction.
• The fields to complete include: “Recipient” (taxpayer’s name), “Code” (taxpayer’s tax number), “Recipient’s Bank” (“Treasury of Ukraine (electronic tax administration)”), and “Recipient’s Account” (electronic VAT account IBAN).
• The “Payment Purpose” field should contain explanatory information about the payment in free form, providing full details as required by Ukrainian law.
• Payment instruction rules have not changed since December 2023, but accountants often have questions about correct completion.
• Detailed examples and requirements are provided in relevant legislation and official instructions.

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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