How to Fill Out a Payment Order Without Errors: The State Tax Service Published Key Requirements
The State Tax Service reminded the rules for filling out payment instructions when paying taxes and fees and drew attention to common mistakes that can be avoided.
Mandatory details of the payment instruction
According to paragraph 37 of section II of the Instruction on cashless payments in the national currency, approved by the NBU resolution No. 163 dated July 29, 2022, any payment instruction (electronic or paper) must contain mandatory details.
One of the key details is the "Payer Code."
In cases where the payment is made not by the actual payer, according to paragraph 40 of the same Instruction, the "Actual Payer Code" must also be indicated.
The procedure for filling out details when paying taxes, fees, customs payments, single social contribution, advance payments, pledges, and their refunds is defined by the Ministry of Finance order dated 22.03.2023 No. 148 (Procedure No. 148).
It also provides examples of filling out the "Payment Purpose" field, including the parts "Type of Payment Code" and "Additional Information."
Important: each payment instruction is issued separately for each type of payment and the corresponding type of payment code.
Additionally, according to paragraph 38.2 of article 38 of the Tax Code of Ukraine, tax payments are made by the payer themselves, and in certain cases — by their tax agent or representative.
How to correctly fill out the payment instruction
- If the payment is made on one's own behalf
Legal entities, individual entrepreneurs, and citizens must fill in all mandatory details:
- "Payer Code" — tax number (EDRPOU for legal entities, RNOKPP for individual entrepreneurs and citizens);
- "Payment Purpose" — indicating the type of payment.
- If the payment is made for a branch or separate subdivision
In this case, the main enterprise indicates:
- "Payer Code" — tax number of the main enterprise;
- "Actual Payer Code" — tax number of the branch;
- "Payment Purpose" — according to Procedure No. 148.
- If the tax is paid in cash
When paying through an ATM, terminal, or payment institution cash desk, it is necessary to:
- indicate the "Actual Payer Code" — the tax number of the person who actually must pay the tax;
- correctly fill out the "Payment Purpose";
- the "Payer Code" in this case is automatically determined as the code of the bank or payment institution through which the operation is carried out.
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