- For funding a VAT electronic account (SEA VAT) under a property management agreement, the payment order must show the manager’s name, the manager’s tax ID, and the IBAN of the VAT electronic account.
- The recipient’s payment service provider should be listed as “State Treasury of Ukraine (electronic tax administration).”
- The payment purpose field must include clear explanatory wording identifying the transfer’s purpose; an example given is: “transferred from an account at a bank or non-bank payment service provider to an electronic account.”
- VAT electronic accounts are opened automatically based on the State Tax Service register sent to the State Treasury before VAT registration, and the VAT taxpayer’s individual tax number is used for VAT payment until registration is cancelled.
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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