From January 1, 2020, the State Treasury Service of Ukraine (hereinafter Treasury) switched to accounting under the Public Sector Accounting Account Plan, approved by Order of the Ministry of Finance of Ukraine dated December 31, 2013 № 1203, with amendments and supplements (hereinafter - Account Plan No. 1203).
According to 01.01.2020, new bills for taxation, fees, payments to the state and local budgets, bills in the electronic VAT administration system, the electronic administration system for the sale of fuel and ethyl alcohol, bills for crediting the single contribution to the obligatory state social Customs authorities insurance and deposit accounts opened under the Accounts Plan № 1203, taking into account the international IBAN bank account number of 29 characters, in accordance with the requirements of the resolution of the Board Of the National Bank of Ukraine dated 28.12.2018 №162 “On Introduction of International Bank Account (IBAN) in Ukraine” (as amended).
Please note that the accounts opened under the State and Local Budget Execution Accounts Plan approved by the Order of the State Treasury of Ukraine № 119 from 28.11.2000 (hereinafter Accounts Plan No. 119) as of 01.01.2020 are closed, respectively, payments to such accounts are not credited by the Treasury, but returned to payers as unexplained receipts.
In view of the above, in connection with the large number of payments to closed accounts and in order to prevent the taxpayers from arriving at taxes, fees, payments, the Treasury once again requests to ensure the correct payment of taxes, fees, payments on new account details, according to the Accounts Plan №1203.
The requisites of the new bills for taxation, fees, payments to the state and local budgets are posted on the Treasury web portal and on the web pages of the Treasury departments in the oblasts and Kyiv. In addition, the details of these accounts can be obtained from the appropriate authorities that control the collection of budget revenues.
Account details in the system of electronic administration of VAT, system of electronic administration of the sale of fuel and ethanol alcohol, invoices for crediting a single contribution to compulsory state social insurance must be obtained from the relevant bodies of the State Tax Service of Ukraine, details of the deposit accounts of the customs authorities in the relevant authorities of State Custom Service of Ukraine.