To the attention of payers of single contribution regarding the possibility of agreeing certificate-settlement in the electronic form

Press service of the State Tax Service of Ukraine, published 25 January 2023 at 17:04 Chapter: News

Paragraph 4 of Procedure for acceptance by payment service providers for execution of payment instructions for payment of salaries, approved by Order of the Ministry of Finance of Ukraine № 291 as of 16.09.2022 with changes and amendments (hereinafter – Order), determines, in particular, that certificate-settlement for payment of salaries is compiled by payer of single contribution to obligatory state social insurance (hereinafter – single contribution) in form according to Annex 1 to the Procedure.

Controlling bodies immediately approve certificate-settlement in electronic or paper form provided by payer of single contribution.

Controlling bodies refuse approval under the following conditions:

inconsistency of certificate-settlement with form specified in Annex 1 to Procedure;

unreliability of information presented in certificate-settlement;

submission of certificate-settlement to the controlling body other than registration place of payer of single contribution.

One copy of agreed certificate-settlement in a paper form is provided to the payment service provider; second – to the controlling body; third – remains with payer of single contribution.

Certificate-settlement in the electronic form is provided by payer of single contribution to the payment service provider in compliance with Laws of Ukraine № 851-IV as of 22.05.2003 "On electronic documents and electronic document management" with changes and amendments and № 2155-VIII as of 05.10.2017 "On electronic trust services" with changes and amendments.

Paragraph 4 of Procedure stipulates that certificate-settlement in the electronic form is a document received by payer of single contribution in the electronic form through the Electronic cabinet according to procedure established by Article 42 Note 1 Chapter 1 Section II of the Tax Code of Ukraine № 2755-VI as of 02.12.2010.

Log in to the Electronic cabinet is carried out at the following address: http://cabinet.tax.gov.ua, as well as through web portal of the State Tax Service.

Access to private part of the Electronic cabinet is granted after the user completes electronic identification online using a qualified electronic signature of any Qualified provider of electronic trust services, through the Integrated electronic identification system – id.gov.ua (MobileID and BankID), using Diia Signature or or "cloud" qualified electronic signature.

"Reporting " menu of private part of the Electronic cabinet enables payer of single contribution to send to the relevant controlling body properly prepared certificate-settlement in the electronic form under the form identifier J1330001 (for legal entities) or F1330001 (for individuals).

After receiving electronic document, it is automatically checked.

The first receipt of electronic document reports on the results of such check. In case of negative results of the automated check, the first receipt states rejection of electronic document with reasons, in which case the second receipt is not generated.

Second receipt is a confirmation of acceptance (registration) or non-acceptance notification of electronic document in the controlling body. In second receipt, requisites of accepted (registered) or rejected (with indication of reason) electronic document, processing results in the controlling body (date and time of acceptance (registration) or rejection, registration number, data on payer and signer(s) of electronic document and receipts are indicated).

If there is second receipt on the acceptance of electronic document, date and time of acceptance (registration) of electronic document by the controlling body must be considered as the date and time recorded in the first receipt.

Approved certificate-settlement in the electronic form (or refusal of approval) is sent by the controlling body to payer of single contribution in the Electronic cabinet.