How to fill out a payment order when paying taxes to a single account?

23.03.2021 09:36

How to fill out a payment slip when paying taxes to a single account

Starting in 2021, all taxpayers have a choice: pay taxes to separate accounts or open a single account and pay to it. On February 26, 2021, Procedure No. 666 was amended and now there are clear requirements for filling out a payment order when paying taxes to a single account.

How to fill out a payment order when paying taxes to a single account?

The procedure for filling out a payment order is set out in Section 2 of Procedure No. 666 of 24.07.2015. Now, a taxpayer can specify several recipients in one payment. In other words, there are now two options for paying tax liabilities to a single account: one payment for one recipient or one payment with several recipients.

If you decide to distribute the paid amount of tax liabilities among several recipients on your own, you need to fill out the payment order correctly:

Field number	Contents.
1	The amount in digits, be sure to specify kopecks. When separating hryvnias from kopecks, use the "," sign. Example: 10.75 or 10.00
2	; * TIN or passport series and number (for those who have refused to obtain a TIN for religious reasons) *
3	; * budget revenue classification code (8 digits) *
4	; * code of the administrative-territorial unit (10 digits) *
5	; * number of the budget account for crediting the relevant tax (29 characters) *
6	; * код получателя (8 цифр) *
7	; * date of the PPR * The date is indicated without spaces (for example: 01.02.2021). This field is filled in when paying fines on the basis of tax assessment notices, and fields 3-6 are not filled in.
8	; * TIR number * This field is filled in when paying fines on the basis of tax assessment notices, while fields 3-6 are not filled in.
9	; * payment code *This field is filled in only in two cases:when paying advance income tax on dividends; when paying taxes withheld when paying income to a non-resident with a characteristic code "5"
10	; * payment code * This field is filled in only in two cases: when paying excise tax when purchasing excise stamps; upon repayment of a tax bill with a feature code "6"
11	; * explanation of the purpose of payment * This field is filled in in any form. It is forbidden to use the sign ";"
12	; payment code This field is filled in by the Treasury
13	; payment code This field is filled in by the State Enforcement Service
14	; * «#» *

When filling out a payment order, it is forbidden to add spaces between numbers and service marks, as well as between words and service marks.

If you decide to pay several taxes in one payment, then you need to duplicate fields 1-14 as many times as you have recipients. Although in practice, this is unlikely to work out, since all payment systems have a limit on the number of characters in the payment purpose.

If you don't want to bother with a list of who and what you are paying for, you can transfer the total amount and fill in fields 1 (amount) and 2 (TIN code). In this case, the money will be credited to you in the consolidated register of payments and the distribution of payment will be made in accordance with Articles 35.6, 89.7, 131.2 of the Tax Code.

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