Taxpayers pay attention to peculiarities of determining the date of advance payment for product import for the currency supervision.

According to the Law of Ukraine "On currency and currency transactions", if the National Bank of Ukraine establishes deadline for settlements for import, product delivery must be made within the specified period from the date of advance payment (pre-payment).

For purposes of currency supervision, date of advance payment is considered to be the date of debiting funds from the resident's bank account.

It is from this moment that the payer loses ability to dispose of the funds and payment obligation is considered fulfilled.

At the same time, during international transfers, banks use technical detail - value date (Value Date). It is indicated, in particular, in international interbank messages of the SWIFT system and may be reflected in other banking documents.

However, the value date is used by banks exclusively for technological purposes of conducting interbank settlements and does not determine moment of payment by the payer.

Beginning of the deadline for settlements for import is determined only by the date of debiting funds from the resident's account, and not by the value date.

It is recommended that payers take into account this approach for planning and making payments for foreign economic transactions.