From 01.04.2023, by Order of the Ministry of Finance of Ukraine № 148 as of 22.03.2023 "On approval of Procedure for filling in requisite "Payment purpose " of payment instruction during the payment (collection) of taxes, levies, customs, other payments, single contribution to obligatory state social insurance, making advance payments (pre-payment), cash deposit, as well as in case of their return", use of structured format of requisite "Payment purpose" of payment instruction has been introduced, in particular for payers who use single account, which requires filling in one mandatory field "Additional record information". That is, paying funds to single account, payers fill in this field as follows: "payment to single account".
If payer who uses single account needs to pay funds to proper recipient, then in payment instruction it is needed to fill in 2 mandatory fields, specifying recipient's account number and amount. Also, for payers who use single account, it is possible to pay funds by one payment instruction to more than one payee at the same time, specifying numbers of budget and/or non-budget accounts of such payees and the corresponding amounts in requisite "Payment purpose".
Please take into account that until 01.07.2023, there is a transitional period during which payers who use single account have opportunity to fill in requisite "Payment purpose" of payment instruction in manner provided by Order of the Ministry of Finance of Ukraine № 666 as of 24.07.2015 (continues to be valid until 01.07.2023).