When penalty is not accrued for erroneous tax payments

If taxes are mistakenly paid to the wrong budget account, penalty is not accrued, and accrued penalty is canceled if the payer:

- complied with the tax payment deadlines,

- submitted application to territorial body of the State Tax Service for the return of such funds in order to include them in the repayment of tax liability or tax debt.

In case of erroneous payment, the taxpayer receives electronic information message in private part of the Electronic cabinet on the next banking day. Message indicates requisites of payment instruction by which such payment was made.

For prompt response, the payer must:

Switch to the "Reporting" mode.

Fill out the "Application form for the return of erroneously and/or excessively paid amounts of monetary obligations and penalties" of the "J(F)13 Requests" type.

Choose form identifier:

- J1302002 — for legal entities;

- F1302002 — for individuals.

Copy of the payment document by which the tax was paid must be attached to the application.

In the suggested form, it is necessary to:

Fill in appropriate fields of the electronic document.

Sign and send the Application to territorial body of the State Tax Service, in which erroneous payment is recorded.

For reference:

Law of Ukraine № 3603-IХ "On amendments to the Tax Code of Ukraine regarding improvement of online communication with the taxpayers and clarification of certain legislative provisions" entered into force on March 16, 2024.