- Payment of agreed amounts of VAT with tax authorities is made from the taxpayer’s current account to the budget account opened in the Treasury
- Taxpayers automatically have an account opened in the electronic tax administration system by the Treasury
- Taxpayers transfer funds from their current account to the electronic tax administration system to register tax invoices and make payments to the budget
- Funds from the electronic tax administration system account are transferred by the Treasury to the State Budget for VAT obligations
- Payment to the budget account is made for tax obligations determined by the controlling authority and for penalties and fines as per tax regulations.
Source: news.dtkt.ua
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
