How Sole Proprietors Can Pay Taxes Through Privat24 and Check That They’ve Been Credited

To pay taxes correctly as a sole proprietor through Privat24, first identify your obligations under your tax system and for the relevant period, obtain current payment details from the State Tax Service of Ukraine (STS), and only then create the payment. The single tax and the unified social contribution (USC) use different accounts for direct payment. You cannot combine them in one transfer to the single tax account.

After completing the transaction, save the bank document and check that the funds appear in the Taxpayer’s Electronic Cabinet. If the payment has not appeared in the STS records yet, check its status with the bank before transferring the same amount again. Also check separately that you have submitted the required reports.

Identify which tax you need to pay and for what period

The payment name in the app does not determine a business owner’s tax obligations. Before paying, check your tax system, your single tax group if you use the simplified system, and the period during which that status applied. If you changed your system or group, prepare the payment for the earlier period based on the status you had during that period.

To organize your work, you can make a list of upcoming payments: tax or contribution name, period, calculation basis, amount, deadline, and recipient account. List the single tax, military levy, and USC separately if the relevant obligation applies. Check employer obligations separately from payments you make as a sole proprietor for yourself.

• Amount: Check it against your own calculation, submitted report, or STS document, depending on the basis for payment. An existing credit or debt may affect the amount you need to transfer.
• Period: Specify it accurately: the month, quarter, or other applicable period and calendar year. The payment period and reporting period may differ.
• Deadline: Determine it for the specific tax or contribution and your taxpayer category. There is no single payment date for all sole proprietor obligations.
• Relief or special condition: Apply it only after checking the grounds, the period for which it applies, and the documents that confirm your eligibility. The fact that a payment template exists in the bank does not confirm that you owe the amount shown in it.

A tax obligation includes calculating, declaring, and paying amounts under the rules for the relevant payment. This is provided for in Articles 36 and 38 of the Tax Code of Ukraine. You can use a previous receipt for comparison, but check your current obligation before paying again.

Get current payment details for the specific payment

The STS provides personalized payment details in the private section of the Taxpayer’s Electronic Cabinet. Sign in using an available electronic identification method, open «Стан розрахунків з бюджетом» (“Status of settlements with the budget”), select the relevant tax, levy, or USC, and click the «Реквізити» (“Payment details”) icon. This procedure is described in the STS’s official notice about payment accounts.

Another official option is to open the list of accounts on the STS website and select the relevant region and payment type. If the general list or a saved bank template does not match your personalized details, confirm the correct details with the STS before signing the payment.

Compare the IBAN, recipient name and code, payment type, and territory to which the payment applies. Also check your own taxpayer number in the payer details. Searching for a recipient by name in Privat24 can help you find a record, but confirm your selection against the payment details provided by the STS.

Budget account, USC account, or unified account: which one should you use?

The STS unified account is a separate settlement method. The term “single tax” does not mean that a business owner uses the unified account. If you plan to pay through it, first confirm with the STS how to start using it, which payments are allowed, and any restrictions on paying to other accounts. Check your user status and obtain the relevant details from the Taxpayer’s Electronic Cabinet before transferring funds.

For users of the unified account, clause 6, section II of Ministry of Finance Procedure No. 148 provides different options: specify the transfer destinations or leave them unspecified in the payment instruction. In the latter case, you can specify destinations through the Electronic Cabinet; if you do not, the funds are allocated using the tax information provided for in the Code. For direct payment of taxes and USC, use separate payment instructions for each destination and payment type code.

How to create a tax payment in Privat24

The official PrivatBank video guide shows this route: «Сервіси» (“Services”) → «Бізнес» (“Business”) → «Податковий платіж» (“Tax payment”). The names and locations of app elements may change when the app is updated, so also look for the section by its purpose.

1. Find the recipient by their EDRPOU code, IBAN, or name. Compare the result with the details you obtained from the STS.
2. Select the recipient’s account and the payment type code. Check that the account is for your specific tax or contribution.
3. Enter the payment description and amount, and select the account to debit. Add any other information required for the relevant payment.
4. Click “Продовжити” (“Continue”) and check all the details on the confirmation screen. Review the current fee and make sure the account has enough funds for the payment and any bank service fee.
5. Click “Відправити” (“Send”) and sign the payment using SmartID, following the bank’s prompts.
6. Check the result in “Журнал операцій” (“Transaction log”) and save the document once the payment is completed.

Before each payment, check the account, amount, period, and payment type code, even if you have paid this tax through Privat24 before. Your payment details or obligation may have changed.

How to fill in the payment description under Ministry of Finance Order No. 148

For a standard direct payment to a budget or non-budget account, the structured payment description includes the fields “Код виду сплати” (“Payment type code”) and “Додаткова інформація запису” (“Additional information for the record”). Fill them in the corresponding fields in the bank form. The rules are set out in section II of the Procedure approved by Ministry of Finance Order No. 148.

Code 101 is appropriate for a standard self-initiated payment of a tax, levy, payment, or USC amount when no other code applies to the transaction. Code 140 is listed for paying off tax debt or USC arrears, and separate codes apply to obligations resulting from audits. If you are paying in response to a demand or decision from the STS, first match the payment basis to the list of codes in Appendix 1.

Illustrative example: A business owner pays a current single tax obligation directly to the relevant budget account. If no special basis requires another code, they select 101 and enter the tax name, taxpayer status, and specific period in the additional information field. For their own USC, they create a separate instruction to the relevant USC account and specify the period covered by the contribution. They determine the amounts in both instructions based on their own obligations.

In general, the payer can provide the additional information in their own words. However, Procedure No. 148 requires business entities operating under a license and/or special permit to specify the reporting period and permit details: its type, number, and date. Separate rules apply to the unified account: if the payer specifies transfer destinations, they fill in the account and amount for the relevant destination, additional information, and, where applicable, details of the decision or demand.

How to confirm that your tax or USC has been credited

The bank document confirms that the bank completed the transaction. To check how it appears in your tax records, open «Стан розрахунків з бюджетом» (“Status of settlements with the budget”) in the Taxpayer’s Electronic Cabinet, select the relevant payment, and review the amount received, any debt, or any credit. The STS describes these features in its notice about checking settlement status.

For your own records, you can keep the obligation calculation, completed payment instruction, bank statement, and STS status check together. Compare the amount, date, recipient, IBAN, and taxpayer number. Check whether the funds appear against the correct payment and whether any unpaid amount remains.

For USC, there is a separate rule for the payment date: for a cashless transfer from the payer’s account to the relevant tax authority account or unified account, the payment date is the date the funds are debited, regardless of when they are credited. This is established by Part 10 of Article 9 of Law No. 2464-VI. That makes the document showing the debit date useful if the STS needs to clarify how the USC payment appears in its records.

What to do if a payment is pending, rejected, or credited incorrectly

An error in the payment details may require a separate correction even if the bank completed the transfer successfully. When contacting the STS, you can ask three direct questions: where the funds have been recorded, which obligation remains unpaid, and how to correct the situation. If the deadline is approaching, find out immediately: waiting for an incorrect transfer to be returned does not, by itself, confirm that the right obligation has been settled.

How to get a tax overpayment refunded or transferred

For tax amounts paid by mistake or in excess, Article 43 of the Tax Code provides for an application in which the payer specifies where the funds should go. Options include a refund to the payer’s own account or using the funds to settle an obligation or debt for another payment administered by the STS. Under point 43.3, the application must be filed within 1,095 days from when the relevant amount arose. If you are requesting a refund of overpaid VAT that reached the budget from an account in the VAT electronic administration system, point 43.4-1 requires the refund to go to that account. The funds may be returned to your own account at a bank or non-bank payment service provider if you do not have an account in the system when you apply or when the refund is actually made.

If you have a tax debt, a refund to your own account or the unified account is possible only after the debt has been paid in full. Article 43 also restricts refunds to taxpayers subject to the sanctions limitations specified in that article. So before applying, check for outstanding debt and the conditions for the transfer destination you have chosen.

An overpayment of the same tax can be used to settle the relevant obligation without an application. Amounts paid by mistake or in excess for other payments are used on the basis of an application under point 87.1 of the Tax Code. USC has a separate procedure: Part 13 of Article 9 of Law No. 2464-VI provides for mistaken payments to be credited toward future USC payments or refunded under the established procedure. However, mistakenly or excessively paid USC amounts are not refunded to payers subject to sanctions under the Law of Ukraine “On Sanctions” while those sanctions apply. Tax overpayments and mistaken USC payments must be handled separately.

Why a current payment may be used to pay an earlier debt

If you have a tax debt, the STS applies incoming funds to it in order of when the debts arose, regardless of the destination specified by the payer. This rule is in point 87.9 of the Tax Code, which also provides an exception for directing funds to wages and USC. So specifying the current period in the payment description does not override the order for settling tax debt.

Illustrative example: A sole proprietor has an earlier tax debt of UAH 600 and transfers UAH 2,000 for a current obligation. If the stated order applies to the payment and there are no other amounts that affect the calculation, UAH 600 will pay off the debt, leaving UAH 1,400 for the current obligation: 2,000 − 600 = 1,400. Check the actual allocation with the STS.

How to track paid taxes through bank statements in Torgsoft

Torgsoft offers a paid add-on feature called “Банківські виписки” (“Bank statements”), which supports working with Privat24 statements. To use it, activate the feature and configure the account in “Налаштування” (“Settings”) → “Налаштування виписок по банківських рахунках” (“Bank account statement settings”). Give the employee who will check tax transfers the “Відрахування” (“Outgoing payments”) or “Повний доступ” (“Full access”) permission level: the “Надходження” (“Incoming payments”) level shows incoming transactions only. To retrieve a statement, open “Оплата” (“Payments”) → “Виписки з банківських рахунків” (“Bank account statements”), select a period, and click “Отримати виписки” (“Get statements”). The employee will be able to check the recipient, amount, and description from the bank for the transactions their access level allows them to see.

One possible workflow is for the employee responsible to filter outgoing transactions and compare the tax transfer with the saved receipt. Select the outgoing transaction and click “Передати фінансову операцію” (“Transfer financial transaction”). Torgsoft will open a window for creating a payment order to record the expense. The program automatically fills in the date and time, amount, and payer’s settlement account from the statement; you cannot change these in that window. After creating the document, check the expense in “Оплата” (“Payments”) → “Фінансовий документ” (“Financial document”), on the “Розрахунковий рахунок” (“Settlement account”) tab. So before transferring, make sure you have selected the right transaction. If it has already been entered manually, check the existing record before transferring it again; the instructions provide a “Позначити як передану” (“Mark as transferred”) action to avoid duplicate accounting entries.

A bank statement helps track the movement of funds and provides input for accounting. The entrepreneur or their accountant determines the tax system, amount owed, and required reporting. Check whether the payment has been credited with the STS; retrieving a statement in Torgsoft does not pay a tax or file a return.

Check separately that you have filed your tax return

A completed payment does not replace any reporting the entrepreneur is required to submit. To track completion, you can keep separate notes that the amount has been calculated, the report has been submitted and its acceptance confirmed, the payment has been completed, and the funds have been confirmed in the STS records. This lets the entrepreneur see which action still needs attention.

PrivatBank also describes tax reporting services in Privat24 for Business, including preparing a return based on bank receipts and paying the single tax and military levy after approval of the return for a Group 3 sole proprietor. Before using such a service, check that you meet its conditions, that all relevant income is included, and that the figures are correct. Bank receipts may be only part of the information needed for an accurate calculation.

Official sources for checking your payment

• Tax Code of Ukraine No. 2755-VI: Articles 36 and 38 — tax obligation; Article 43 — refunds and transfers of amounts paid by mistake or in excess; points 87.1 and 87.9 — use of overpayments and the order for settling debt.
• Ministry of Finance Order No. 148: section II and Appendix 1 — structured payment descriptions and payment type codes.
• Law of Ukraine No. 2464-VI on USC: Article 9, including Parts 5–7, 10, and 13 — accounts, payment method, payment date, and funds paid by mistake.