At 30 October 2019 was published the Law of Ukraine dated 04.10.2019 №190-IX "On Amendments to the Tax Code of Ukraine on the introduction of a single account for payment of taxes and fees, a single contribution to compulsory state social insurance" (hereinafter - Law №190-IX ).
Law No. 190-IX establishes that from 1 November 2021 the Treasury will open a Single account in the name of the State Tax Service of Ukraine.
A Single account may be used by payers to pay monetary obligations and / or tax revenue on taxes and fees provided by the Tax Code of Ukraine (except for value added tax, excise tax on the sale of ethanol and fuel, as well as part of the net gain (income) of state or municipal unitary enterprises and their associations), the sole contribution to compulsory state social insurance and other payments, the control of which is vested in the bodies of the State Tax Service Of Ukraine.
The transfer of funds from a single account to the respective budgets will be carried out by the Treasury on the basis of the register of payments established by the State Tax Service of Ukraine. The register of payments will be formed in accordance with the order of payment, which is defined in Law No. 190-IX.
Please note that as of 1 January 2021, payers have the right to use a single account for above-mentioned payments or to pay such payments on terms that were valid until 1 January 2021 (to budget accounts for budgeting, non-budgetary accounts for crediting a single payment to compulsory state social insurance).