Taxpayers, attention! Nuances of procedure for filling out payment instructions for payment of payments to the budget and social insurance funds

Legal entities, individuals-entrepreneurs and citizens, paying tax payments and single contribution fill out all mandatory requisites in payment instructions.

List of mandatory payment instruction requisites to be filled out by payers is determined by the Instruction on non-cash payments in national currency of payment service users, approved by Resolution of Board of the National Bank of Ukraine № 163 as of 29.07.2022 and Procedure for filling out the "Payment destination" requisites of payment instruction during the payment (collection) of taxes, levies, customs, other payments, single contribution to obligatory state social insurance, making advance payments (pre-payments), cash deposits, as well as in case of their return, approved by Order of the Ministry of Finance of Ukraine № 148 as of 22.03.2023 (hereinafter – Order № 148).

In particular, be focused on peculiarities of filling out 3 requisites: "Payment destination"; "Payer code"; "Actual payer code".

"Payment destination" requisite is filled out according to examples given in Order № 148.

All taxpayers who pay taxes, levies, other payments and single contribution fill out mandatory requisite "Payer code". Legal entities enter code from the Unified State Register of Enterprises and Organizations of Ukraine in requisite "Payer code", individuals-entrepreneurs and citizens – tax number.

Requisite "Actual payer code" is filled out in the following cases by:

1) legal entities:

in case that legal entities have separate subdivisions, representative offices and pay payments to the budget and social insurance funds for separate subdivisions, representative offices.

At the same time, legal entities enter their own code from the Unified State Register of Enterprises and Organizations of Ukraine in requisite "Payer code" of payment instruction, and in requisite "Actual payer code" – code from the Unified State Register of Enterprises and Organizations of Ukraine of a separate subdivision, representative office;

2) citizens:

in case that citizens pay tax payments and single contribution using a technical device (bank machine, payment terminal, self-service software and hardware complex, software and hardware environment of a mobile phone, other device) or through cash registers of payment service providers.

At the same time, citizens indicate their own tax number in requisite "Actual payer code" of payment instructions. Along with this, provider of payment services indicates his/her tax number in requisite "Payer code".