How to switch to tax payments through a unified account - an explanation.

The Tax Service in the Kharkiv region has announced how to transition to tax payments via a single account.

It is noted that according to paragraph 35-1.1 of Article 35-1 of the Tax Code of Ukraine, the single account is an account opened with the State Treasury Service of Ukraine in the name of the State Tax Service, which can be used by taxpayers for the payment of monetary obligations and/or tax debts related to taxes and fees, the single contribution, and other payments under the control of the tax authority.

The single account cannot be used by taxpayers for the payment of monetary obligations and/or tax debts related to value-added tax, excise tax on the sale of fuel and ethyl alcohol, nor for the payment of a portion of net profit (income) to the state budget by state and municipal unitary enterprises and their associations.

The acceptance of electronic money into the single account is not permitted.

Transitioning to the single account significantly simplifies the payment of taxes, fees, and other payments controlled by the State Tax Service, as well as the single contribution. It reduces the financial costs for payers and the time required to prepare payment documents. Payments to the budget and funds can be made with a single payment document for the total amount.

The obligation to pay tax payments and the single contribution is considered fulfilled from the moment funds are deposited into the single account.

To transition to the single account, the following three steps must be taken:

1. Submit a "Notification of the Use/Refusal to Use the Single Account" through the Electronic Cabinet in the form J/F1307001.

2. Receive a receipt confirming inclusion in the Register of payers using the single account.

3. Provide the servicing bank with payment documents indicating the details of the single account for the total amount, without specifying recipients or with the specification of recipients (one or more).

The date of funds being credited to the single account will be considered the date of the payer's settlement with the budget and funds.