State Tax Service of Ukraine informs that from 01.04.2023, according to Paragraph 69.2 Article 69 of the Tax Code of Ukraine (hereinafter – Code), non-bank providers of payment services, issuers of electronic money are obliged to send a notification on opening/closing of accounts/electronic wallets of taxpayers to the controlling bodies in which they are accounted.
Procedure for submitting such notifications is governed by the Procedure for submitting notifications on opening/closing taxpayer accounts in banks and other financial institutions to controlling bodies, approved by Order of the Ministry of Finance of Ukraine № 721as of 18.08.2015, with changes.
Guided by this Procedure, the non-bank payment service providers may submit notifications on opening/closing of account in the electronic or paper form using forms established by Annexes 1 or 2 to this Procedure.
Issuers of electronic money, before the completion of technical implementation of introduction of electronic notifications on opening/closing of electronic wallets, submit notifications in paper form according to form established in Annex 2 to the Procedure.
Please note that Paragraph 69.17 Sub-section 10 "Other Transitional Provisions" of Section XX "Transitional Provisions" stipulates that regarding all accounts/electronic wallets opened/closed during the martial law, state of emergency on the territory of Ukraine, taxpayers defined in Paragraph 69.1 Article 69 of the Code, in particular, non-bank providers of payment services/issuers of electronic money are obliged to send (including repeatedly) notification on the opening/closing of accounts/electronic wallets to the controlling bodies in order to receive from the controlling bodies notification about taking accounts/electronic wallets into account later than one month from the date of termination or cancellation of these conditions.
If, after termination of the specified states, the non-bank payment service provider/e-money issuer does not have confirmation of taking account/electronic wallet into account in the controlling body, it is considered that implementation of expenditure operations on account/electronic wallet of the taxpayer has been started before receiving notification of relevant controlling body about taking account / electronic wallet for accounting.