State Tax Service of Ukraine announces entry into force of Order of the Ministry of Finance of Ukraine № 618 as of 03.12.2024 “On amendments to certain regulatory and legal acts of the Ministry of Finance of Ukraine on accounting of taxpayers’ accounts/electronic wallets in regulatory bodies", registered in the Ministry of Justice of Ukraine on 18.12.2024 under № 1945/43290 (hereinafter – Order № 618), which amended Procedure for submitting notifications on opening/closing taxpayers’ accounts/electronic wallets in banks, other financial institutions, non-bank payment service providers/electronic money issuers to controlling authorities, approved by Order of the Ministry of Finance of Ukraine № 721 as of 18.08.2015, registered in the Ministry of Justice of Ukraine on 04.09.2015 under № 1058/27503 (hereinafter – Order № 721)
Order № 618, according to requirements of Paragraph 69.21 Article 69 of the Tax Code of Ukraine, determines procedure for notification by the Central Securities Depository, depository institutions of the State Tax Service’s bodies of the opening/closing of accounts in the accounting system for shares of limited liability companies and additional liability companies, escrow accounts for shares of limited liability companies and additional liability companies.
Order № 618 also made changes, particularly to the structure and name of electronic notification on the opening/closing of taxpayers’ securities accounts (file P), structure of the notification on termination (deregistration) of the taxpayer (file U), error guide, list of codes for reasons for refusal to register the taxpayer’s account/electronic wallet, determined by Order № 721.
In addition, updated versions of the electronic notification forms on opening/closing the taxpayer accounts in national and foreign currencies (file F), notification on the opening/closing taxpayer electronic wallets (file H) have been provided.
Electronic forms of the specified notifications are available at the following link: https://tax.gov.ua/elektronna-zvitnist/programniy-modul/formi-elektronnih-povidomlen/.