Taxpayers, attention!

Press service of the State Tax Service of Ukraine, published 20 November 2023 at 15:02 Chapter: News

Transition period, during which taxpayers could fill in requisite "Payment purpose" during payment of taxes, levies, other payments and single contribution in an unstructured format ends on December 1, 2023.

In case of payment transaction to accounts opened in Treasury, the NBU ID code of which corresponds to value "899998", information on payment purpose of payment instruction from 01.12.2023 must be entered exclusively in a structured form in the block of requisites "Structured form" ("Structured") of payment instructions.

In addition, please note that filling in requisites for correct identification of payers of taxes and levies, namely:

1) during payment of taxes and levies by the payer through cash register and/or self-service terminals, the payment service provider during formation of pacs.008 must specify information about taxpayer in the "Actual payer" ("Ultimate Debtor") block of requisites;

2) paying taxes and levies by the legal entity for its subsidiaries, the payment service provider must specify information about the subsidiary company as a taxpayer during formation of pacs.008 in the block of rrequisites "Actual payer" ("Ultimate Debtor").

Rules for filling in requisites in the block of requisites "Actual payer" ("Ultimate Debtor") of message pacs.008 are described in detail in document "Electronic payments system of the National Bank of Ukraine (code SEP-4). General rules for implementation of the ISO 20022 standard are common to all tools. Part 2. Identification" and in the "Specifications of message pacs.008 "Credit transfer of client funds at the agent’s level", which are posted on the official page of Internet representation of the National Bank https://bank.gov.ua/ua/payments/project-iso20022.

National Bank of Ukraine announced that the date of introduction (December 1, 2023) of exclusively structured form of assignment of payment instructions during payment of taxes and levies is final and will not change.