A taxpayer has mistakenly paid a higher amount of value added tax (hereinafter – VAT), but discovered this. Whether it is possible to return overpaid funds through the Electronic Cabinet to an electronic account in the VAT Office – read further.
General norms
It is possible to return overpaid tax funds. The conditions for returning mistakenly and/or excessively paid monetary obligations and penalties are defined in Art. 43 of the Tax Code of Ukraine (hereinafter – the Tax Code) and the Procedure for Information Interaction of the State Tax Service of Ukraine, its territorial bodies, the State Treasury Service of Ukraine, its territorial bodies, local financial bodies in the process of returning (transferring) to taxpayers erroneous and/or excessive amounts of monetary liability and penalties paid, approved by Order of the Ministry of Finance No. 60 of February 11, 2019 (hereinafter – Order No. 60).
According to item 43.3 of the Tax Code, a mandatory condition for refunding the amount of the monetary liability is the taxpayer's submission of an application for such refund (except for the refund of excess withheld (paid) amounts of personal income tax, which are calculated by the controlling body on the basis of the tax declaration submitted by the taxpayer for the reporting calendar year by recalculation based on the total annual taxable income of the taxpayer) within 1095 days from the date of the excessive payment or made by mistake payment.
Filling out the refund application
In accordance with item 2 of ch. ІІІ of Order No. 60 in the application, the payer indicates the name of the erroneously and/or excessively paid tax, fee, payment, its amount, the date of payment and details from the payment document according to which the funds were transferred to the budget (budget revenue classification code, budget account to which the transfer was made, the EDRPOU code of the territorial body of the Treasury, in whose name the account was opened), and determines the direction of transfer of erroneously and/or excessively paid funds that are returned:
- to the taxpayer's current account at a bank;
- to the single account (if it is used);
- in the form of repayment of the monetary obligation and/or tax debt from other payments, the control over the execution of which is entrusted to the State Tax Service bodies, regardless of the type of budget;
- in cash by check if the taxpayer does not have a bank account.
In addition to the application, the payer can submit a copy of the payment document, for the purpose of which the mistakenly and/or excessively paid payment was transferred to the budget.
In accordance with the second paragraph of item 1 of ch. ІІІ of Order No. 60, the application may be submitted by the payer to the territorial body of the State Tax Service in electronic form using the means of information and communication systems and in compliance with the requirements of legislation in the areas of information protection in information and communication systems, electronic trust services and electronic document flow.
VAT included in the EAS
In the event of a refund of overpaid VAT tax liabilities credited to the budget from the taxpayer's account in the VAT electronic administration system (hereinafter – the VAT system) in accordance with the procedure specified in 2001.5 of the Tax Code, such funds shall be returned exclusively to the taxpayer's account in the VAT system, and in in the event of its absence at the time of the taxpayer's application for a refund of overpaid VAT tax liabilities or at the time of the actual refund – through transfer to the taxpayer's bank account, a non-bank provider of payment services (item 43.4 1 of the Tax Code).
When filling out the form of the electronic document of the application for the return of mistakenly and/or excessively paid amounts of monetary liability and penalties, which is submitted through the private part of the Electronic Cabinet, in the case of a refund to an electronic account in the VAT EAS, the payer must indicate the details of the electronic account in the VAT EAS.
