Taxpayers have opportunity to use single account for paying taxes, levies, single contribution and other payments controlled by tax authorities. This account is opened at the State Treasury Service of Ukraine in the name of the State Tax Service.

What does this give?

Using the single account greatly simplifies process of paying taxes and levies. Instead of many payments, the payer can make one payment for the total amount, which significantly saves time and reduces costs of forming payment documents.

How to switch to the single account?

Switching to a single account is done in a few simple steps:

1. Submit notification using the J/F 13070 form via the Electronic cabinet about using the single account.

https://cabinet.tax.gov.ua/

2. Receive a receipt confirming entry into the Register of payers using the single account.
3. Submit settlement documents to the bank indicating requisites of the single account. Also, specify which account by type of tax to credit the funds to. If this is not specified, the system will automatically distribute them according to the one’s obligations according to the calendar principle.

Taxpayer can start using the Single Account on the day following the day of his/her submission of the notification on the use of the Single Account.

The funds received on the Single account to be credited as a payment to the budget and funds controlled by the State Tax Service.

Date of crediting funds to Single account shall be the date of the taxpayer's settlements with the budget and funds.

Important:

- Refusal of the single account: the payer may notify about the refusal of the single account only once a year. In case of refusal, the use of account is terminated from January 1 of the following calendar year.

- Restrictions: single account is not used for the VAT payment, excise tax on the sale of fuel and alcohol, as well as for payment of part of the net profit by state and municipal enterprises and their associations.

Using the Single account allows to save time on creating payment orders, reduce their number, prevent errors making payments and avoid misunderstandings associated with changing accounts.