On approval of changes to the payers’ Accounting procedure of taxes and levies

State Tax Service of Ukraine informs about entry into force of Order of the Ministry of Finance of Ukraine  № 396 as of 17.07.2023 "On approval of changes to the payers’ Accounting procedure of taxes and levies", registered in the Ministry of Justice of Ukraine on 29.08.2023 under № 1506/40562 (hereinafter – Order). 

Order of provisions of the payers’ Accounting procedure of taxes and levies, approved by Order of the Ministry of Finance of Ukraine № 1588 as of 09.12.2011, registered with the Ministry of Justice of Ukraine on 29.12.2011 under № 1562/20300 (hereinafter – Accounting procedure), brings into line with the Laws of Ukraine № 2042-IX as of 15.02.2022 "On amendments to the Budget code of Ukraine" (hereinafter – Law № 2042-IX), № 2888-IX as of 12.01.2023 "On amendments to the Tax code of Ukraine and other legislative acts of Ukraine regarding payment services" (hereinafter – Law № 2888-IX) and also as improves individual issues of taxpayers’ accounting in the controlling bodies.

The main changes are as follows:

norms of the Accounting procedure concerning opening of accounts in banks and other financial institutions have been amended with similar norms regarding opening of accounts with non-bank providers of payment services or electronic wallets with issuers of electronic money;

provisions of the Accounting procedure regarding tax number have been brought into line with new version of Paragraph 63.6 Article 63 of the Code;

provisions of the Accounting procedure regarding payment of taxes and levies in case of a change in the location of business entity have been specified, in particular, it is noted that in case of a change in the location of business entity and its registration as a taxpayer at the new location – payment of national taxes and levies determined by tax legislation, which are distributed between the state and local budgets, and local taxes and levies is carried out at the place of previous taxpayer’s registration before end of current budget period (according to changes introduced by the Law № 2042-IX to Part 8 of Article 45 and part 5 of Article 78 of the Budget code of Ukraine);

duplication of procedures is eliminated and it has been established that registration of a foreign company in case when the only and first basis for registration is a reason for the foreign company to obtain status of tax resident of Ukraine is carried out according to Procedure for registration and deregistration of a foreign company as the corporate income tax payer with status of tax resident of Ukraine, approved by Order of the Ministry of Finance of Ukraine № 663 as of 13.12.2021, registered in the Ministry of Justice of Ukraine on 21.01.2022 under № 67/37403 (changes to Paragraph 5.4 Section V of the Accounting procedure);

it is provided that application form №8-OPP can be submitted personally by the taxpayer or representative authorized to do so by mail or in the electronic form (changes to Paragraph 11.2 Section XI of the Accounting procedure);

application form for registration of non-resident or its separate subdivision (form №1-OPN) has been improved.