Is It Possible to Pay All Taxes with a Single Payment Order?
Payment of taxes, fees, and the single contribution in 2026 must be executed using separate payment instructions for each payment direction and each payment type code. The current procedure does not allow for a single payment order to cover all tax liabilities.
The regulations for completing the "Payment Purpose" field in payment instructions for taxes, fees, customs and other payments, the single contribution, advance payments, and monetary deposits are outlined in paragraphs 1–4 of section II of the Procedure for filling in the "Payment Purpose" field of the payment instruction. This procedure was approved by Order No. 148 of the Ministry of Finance of Ukraine, dated 22 March 2023, and registered with the Ministry of Justice of Ukraine on 28 March 2023, under No. 528/39584.
According to Procedure No. 148, when making payments, the payer must include the following in the "Payment Purpose" field:
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the payment type code;
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additional record information.
The payment type code is determined in accordance with the List of payment type codes, which is Appendix 1 to Procedure No. 148.
In the "Additional record information" field, the payer may provide any relevant information regarding the transfer of funds. However, businesses operating under a licence or special permit must specify the reporting (tax) period for which the tax liabilities are being paid, as well as the details of the permit document.
The tax service has confirmed that payments for taxes, fees, customs and other payments, the single contribution, advance payments, and monetary deposits to budgetary, non-budgetary, single, or deposit accounts must be executed via a separate payment instruction for each payment direction and each payment type code.
If the payer does not specify the payment type code in the "Payment Purpose" field, or indicates a code not listed in Appendix 1 to Procedure No. 148, when paying taxes, fees, payments, or the single contribution administered by the State Tax Service, the payment will be considered as made under payment type code 101.
As previously reported by the Judicial-Legal Newspaper, employer payment of employee insurance has long been a social tool for staff motivation. Nevertheless, in practice, such payments often lead to questions regarding taxation and the completion of tax reports.
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