Regarding filling in the requisites “Purpose of payment” of settlement document for the transfer of funds to a single account
Order of the Ministry of Finance of Ukraine dated 31.12.2020 № 847 (registered at the Ministry of Justice of Ukraine on 15.02.2021 № 190/35812) comes into force on 26.02.2021. Order amends Order of the Ministry of Finance of Ukraine dated 24.07.2015 № 666 “On approval of the Procedure for filling in documents for the transfer of payment (collection) of taxes, fees, customs duties, single contribution, budget reimbursement of value added tax, refunding erroneously or excessively credited funds”.
Amendments are due to the introduction from 01.01.2021 of a new system of payment of taxes, fees, charges and single contribution using a single account in parallel with the existing system of operational accounting and payment of payments.
It is important that payers included in the Register of payers who use a single account, when filling in the requisites “Purpose of payment” of settlement document for the transfer of funds to a single account must be guided by requirements of the new amended Section II “Filling in the requisites “Purpose of payment” of settlement documents for the transfer of payment (collection) of taxes, fees, payments, single contribution to obligatory state social insurance using a single account.
Drawing up settlement documents for the transfer of funds to a single account, all 14 mandatory fields of the “Purpose of payment” requisites must be filled in, separated by the sign “;” in case such field is not subject to filling in (the last of 14 fields always contains a sign “#”).
Amounts of payments at settlement documents, according to which the payer has determined or not determined direction of use of funds paid to a single account, are included in the Register of payments from a single account in the context of a single payer as part of the Consolidated register of payments from a single account, taking into account the order of payment specified in Paragraph 351.6 Article 351, Paragraph 89.7 Article 89 and Paragraph 131.2 Article 131 of the Tax Code of Ukraine (with amendments).
Currently, there are 1650 payers in the Register of payers who use single account, including 595 legal entities and 1055 individuals. 50.1 million UAH has been paid through the single account.
Initiative is implemented with support of the Public Finance Management Support Program in Ukraine (EU4PFM)