Some Details of Payment Orders Filling during Money Transfer to VAT-Account

State Fiscal Service reminded about the peculiarities of filling out the recipients requisites in payment transaction confirmations during the transfer of funds from own current account to electronic VAT-account. In particular, the tax officials informed that:

- in the field «Recipient» the full name of the payer should be filled in;

- in the field «Code» the code according EDRPOU of the payer should be filled in;

- the field «Recipient Bank» should be filled as «Treasury of Ukraine»;

- the field «Bank Code» should be filled as «899998»;

- the field «Account №» should contain the number of the account indicated in the email or obtained from the Service Center for payers where they have primary registration.

Moreover, it is indicated that the field «Payment Purpose» for such payment transaction confirmation should be filled in accordance with the requirements to fill in the requisites of the accounting documents indicated in the attachment 8 to the Regulation on clearing operations in Ukraine in national currency approved by National Bank of Ukraine Decree as of January 21, 2004 № 22 (hereinafter – Decree № 22).

In accordance with paragraph 3.8 of the Decree № 22 the requisite «Payment Purpose» for payment transaction confirmation should be filled out by the payer in a way to provide the full information on the payment and documents being the basis for funds transfer to the recipient. The completeness of information is determined by the payer with regard to legislation requirements.

In case of funds transfer from own current account to electronic VAT-account in the field № 4 the explanatory information should be typed in any format about the payment purpose. For example: «transferred from own current account to the electronic account».

In the payment documents for budget payments this requisite is filled out taking into consideration the requirements of documents completion procedures for transfer of tax payments, fees, customs duties, social security tax, value added tax refund, repayment in error or overpayment, approved by the Order of the Ministry of Finance as of 24.07.2015 № 666.