Single account for tax payment: how to work with it?

The Cabinet of Ministers of Ukraine by Resolution of April 29, 2020 № 321 approved the "Procedure for the functioning of the single account and compliance with Article 35¹ of the Tax Code of Ukraine by central executive bodies."

The introduction of a single account for the payment of taxes and SSC will help simplify the payment of tax payments and help reduce the number of erroneously or overpaid monetary obligations.

Single account is an account opened by a taxpayer in the Treasury at his own request. Used to pay taxes and a SSC.

Please note that this account is not used to pay monetary obligations:

? value added tax and excise tax on the sale of fuel and ethyl alcohol,

? in terms of net profit of state and municipal enterprises and their associations.

To open a single account, the taxpayer submits a notification to the State Tax Service through his e-office.

On the basis of such notification, the State Tax Service shall include such a payer in the register of payers who use a single account no later than the next business day.

In case of notification of refusal to use the single account, the exclusion of such payer from the register will take place from January 1 of the calendar year following the year in which the notification of refusal to use the single account was submitted.

When the payer uses the single account, the control over the payment of taxes and the single contribution is entrusted to the State Tax Service. The payer has no right to pay such funds to other accounts opened by the Treasury.

To credit funds to the single account, the payer fills in the settlement document for the transfer in accordance with the requirements of the Procedure approved by the Ministry of Finance.

If you still have questions about opening a single account, we are happy to help!

When the payer uses the single account, the control over the payment of taxes and the SSC is entrusted to the State Tax Service. The payer has no right to pay such funds to other accounts opened by the Treasury.

To credit funds to the single account, the payer fills in the settlement document for the transfer in accordance with the requirements of the Procedure approved by the Ministry of Finance.

If you still have questions about opening a single account, we are happy to help!