- It is not allowed by current legislation to top up a VAT account in the Electronic VAT Administration System (SEА VAT) with cash through a bank cashier or self-service terminal if the taxpayer’s current account is blocked. VAT accounts are automatically opened for taxpayers in the SEА VAT system, and transactions with the budget are conducted from these accounts. Funds can be credited to the SEА VAT account from a bank account, non-bank payment service provider, treasury accounts for settling debts related to utility services, or from the budget for overpaid VAT obligations.
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.
