To the attention of banks, other financial institutions, non-bank providers of payment services, issuers of electronic money!

Press service of the State Tax Service of Ukraine, published 31 July 2023 at 18:03 Chapter: News

State Tax Service of Ukraine informs that according to amendments introduced by the Law of Ukraine No.3219-IX as of 30.06.2023 "On amendments to the Tax Code of Ukraine and other laws of Ukraine regarding taxation peculiarities during the martial law", which comes into force on August 1. 2023, for banks, other financial institutions, non-bank providers of payment services, issuers of electronic money:

from 01.08.2023, period determined by Paragraph 69.2 Article 69 of the Tax Code of Ukraine (hereinafter – Code) regarding sending notifications on the opening/closing of accounts/electronic wallets of taxpayers, defined by Paragraph 69.1 Article 69 of the Code, to the controlling bodies is resumed;

obligation has been established, according to which it is necessary to send (including repeatedly) not later than 01.09.2023 to the controlling bodies a notification on the opening/closing of accounts/electronic wallets in a period from 24.02.2022 to 01.08.2023 to the taxpayers in order to receive a notification on registration of accounts/electronic wallets in the controlling bodies;

from 01.08.2023, responsibility for carrying out expenditure transactions on the account/electronic wallet of the taxpayer has been resumed until receiving a notification from the controlling body about registration of accounts/electronic wallets. 

If, after September 1, 2023, banks, other financial institutions, non-bank providers of payment services, issuers of electronic money do not have confirmation from the controlling body that account/electronic wallet has been registered, then it will be considered that bank, other financial institution, non-bank provider of payment services, issuer of electronic money started expenditure transactions in violation of Paragraph 69.4 Article 69 of the Code.

In this regard, it is recommended that banks, other financial institutions, non-bank payment service providers, within a month, check the availability of notifications about registration of accounts opened/closed in a period from 24.02.2022 to 01.08.2023 and in case of their absence (non-receipt, loss, any other reasons) to send (including repeatedly) appropriate notifications to the controlling bodies to receive a notification – response from the controlling body about registration of account or a notification that such account is already registered in the controlling body.