Return of mistakenly or excessively paid EUV

PRO 71.68

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Sobianina Olena

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Ukraine / Odessa region

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Publication date: 22.05.2024

lawyer, 23 years of experience in enforcement.

Return of mistakenly or excessively paid EUV

The order of the Ministry of Finance of Ukraine "On Approval of the Procedure for Enrollment in Future Payments of a Single Contribution to Mandatory State Social Insurance or Return of Excess and/or Erroneously Paid Funds" dated January 16, 2016 No. 6 regulated the procedure for returning mistakenly/excessively paid monies of a single contribution . 
In accordance with the provisions of Clause 5 of Order No. 6, refunds are made in the following cases:
- excessive or erroneous payment of EU amounts and/or applied financial sanctions to the relevant non-budgetary account "Accounts for crediting the single social contribution";
- erroneous payment of EU amounts and/or applied financial sanctions to an inappropriate non-budgetary account "Accounts for crediting a single social contribution";
- erroneous payment of EU amounts and/or applied financial sanctions to the budget revenue accounting account;
- erroneous payment of tax liabilities from taxes, fees, fines (financial) sanctions and fines provided for by the PKU to the non-budget account "Accounts for the entry of a single social contribution".

Refunds are made on the basis of the payer's application for such refund.
The application is submitted to the revenue and tax authority to whose account the funds were paid. 
The application can also be submitted in an electronic form through the private part of the Electronic Cabinet on the official website of the DPS (https://cabinet.tax.gov.ua/).
Within one working day after sending the electronic application to the supervisory authority of the payer, the incoming registration number and date of registration of the application will be notified to the supervisory authority to which the application was submitted. The payer can view information on receiving and registering an application with the supervisory authority in the "Incoming documents" tab of the "Incoming/outgoing documents" menu of the Electronic cabinet.
The application can also be sent by mail or submitted in person.

Clause 7 of Order No. 6 establishes that in case of receipt of an application, the controlling body, which is entrusted with the function of administration of the single contribution, shall, within a period of no more than 10 working days from the date of registration of the application, verify the information provided by the payer.

In accordance with Clause 7 of Order No. 6, in the event of the application for the return of funds being satisfied, the controlling body carries out a procedure resulting in the formation of a settlement document and sends such a document to the appropriate department of the State Treasury Service of Ukraine.
According to Clause 7 of Order No. 6, the application remains unsatisfied in the following cases:
- non-compliance of the application with the form specified in Appendix 1 to Order No. 6;
- unreliability of the information presented in the payer's application;
- submission of an application not at the place of accounting of excess and/or erroneously paid amounts of a single contribution;
- the payer has arrears for the payment of a single contribution and/or financial sanctions.
In the event of a refusal to grant the refund application to the payer of the single contribution by the unit of the revenue and tax authority, which is entrusted with the function of administering the single contribution, a notice signed by the official indicating the reasons for the refusal is provided.

The Treasury Department, on the basis of the settlement document, transfers funds at the expense of current receipts for the day from the relevant account to the payer's account specified in the application, opened in a bank or Treasury body.

In accordance with clause 10, the refund to the payers is carried out by the controlling body at the expense of current receipts to the relevant non-budgetary account "Accounts for crediting the single social contribution", to which the refunded funds were paid. 
If the date of refund to payers falls on the last two working days of the current month, then such refund is postponed to the first working day of the following month.
In case of impossibility of a one-time refund for the total amount, the division of the revenue and collection authority, responsible for financial and economic work and accounting, of a lower level draws up the corresponding settlement documents for the refund of funds in partial amounts.