Payers, attention!

Press service of the State Tax Service of Ukraine, published 06 April 2023 at 15:04 Chapter: News

National Bank of Ukraine introduced electronic payment system of the new generation SEP – 4.0 from April 1, 2023, which ensures possibility of the SEP operation 24/7 without stopping work for execution of the interbank payment transactions. That is, from this date all the interbank payment transactions in UAH are carried out with transition to daily processing of transfers in the national currency, including weekends and holidays.  

In order to simplify procedure for filling in payment instructions by payers, the Ministry of Finance of Ukraine approved Order № 148 as of 22.03.2023 "On approval of Procedure for filling in requisites "Payment purpose" of payment instructions 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", registered in the Ministry of Justice of Ukraine on 28.03.2023 under № 528/39584 (entered into force on April 1, 2023).

This Order stipulates that payers during the payment of taxes, levies, payments, single contribution from July 1, 2023, use exclusively structured format of requisites "Payment purpose", which includes filling in only two mandatory fields, namely "Code of the payment type" and "Additional record information".

Therefore, taxpayers fill in the "Payment purpose" field according to examples given in Order № 148.

Also, at the same time, transition period was introduced for payers, which provides for opportunity until July 1, 2023, during payment of taxes, levies and single contribution, to use old format of the "Payment purpose" requisites (Order of the Ministry of Finance of Ukraine № 666 as of 24.07.2015 expires on July 1, 2023).