- Taxpayer can request a refund for mistakenly paid VAT on a budget account instead of the electronic administration system (СЕА).
- The taxpayer must provide a statement with the details of the mistakenly or excessively paid VAT, including the amount, date of payment, and payment details.
- The refund process is governed by Article 43 of the Tax Code of Ukraine and the Procedure for Information Interaction between the State Tax Service of Ukraine, its territorial bodies, the State Treasury Service of Ukraine, its territorial bodies, and local financial authorities.
- To receive a refund, the taxpayer must submit a request within 1095 days from the date of the mistaken or excessive payment.
- The request should include the name of the tax, the amount, date of payment, and payment details.
- The taxpayer can choose the method of refund, such as transferring the funds to their current bank account, the unified account, or using the funds to pay other tax liabilities.
- If the refund is for excessive VAT payments through the electronic administration system (СЕА), the funds will be returned to the taxpayer’s СЕА account or their bank account if the СЕА account is not available.
- The taxpayer can also provide a copy of the payment document related to the mistaken or excessive payment.
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.
