New Military Levy Payment Details: What to Do If You Have Already Paid Military Levy Using the Old Account Details?

Starting from July 1, taxpayers paying the military levy must indicate the following budget revenue classification codes in their payment documents:

• Employers: 11011000 – “Military levy (except for the military levy payable by taxpayers specified in item 4 of subparagraph 1.3 of paragraph 16¹ of Subsection 10 of Section XX of the Tax Code of Ukraine, individual entrepreneurs, and legal entities applying the simplified taxation system)”;

• Individual entrepreneurs (IE) under the general taxation system and individuals filing an annual tax return: 11011001 – “Military levy (except for the military levy payable by taxpayers specified in item 4 of subparagraph 1.3 of paragraph 16¹ of Subsection 10 of Section XX of the Tax Code of Ukraine, individual entrepreneurs, and legal entities applying the simplified taxation system), paid by individuals based on annual tax return results”;

• Individual entrepreneurs (IEs) who are single tax payers: 11011700 – “Military levy payable by individual entrepreneurs applying the simplified taxation system”;

• Individuals who are military levy payers due to receiving other types of income: 11011600 – “Military levy payable by taxpayers specified in item 4 of subparagraph 1.3 of paragraph 16¹ of Subsection 10 of Section XX of the Tax Code of Ukraine”.

Important: the old accounts will remain active for some time. However, if funds are transferred to them, the payments will be recorded as “unidentified receipts.” Thus, even though the funds have been debited from the entrepreneur’s account, they will not be transferred to the current account. This is treated as a failure to pay the military levy on time.

We remind you that single tax payers of Groups 1 and 2 must pay the military levy for June no later than July 20, while individual entrepreneurs operating under Group 3 must pay it no later than August 10, 2026.

If You Accidentally Paid Using the Old Account Details

If the military levy was transferred to an old account, unfortunately, it will have to be paid again using the new account details. To recover the funds paid in error, the taxpayer must submit a written “Application for the Refund of Mistakenly and/or Excessively Paid Monetary Liabilities and Penalties” to the tax authority at the place of registration within 1,095 days from the date of payment.

Such an application may be submitted either in paper form or electronically through the taxpayer’s electronic cabinet or other electronic reporting services. If you decide to submit the application electronically, you should find the form intended for individual entrepreneurs, Form F1302002, and complete it. In addition to other information, the application must specify the desired method for a refund. This may include: transfer of the funds to a current bank account; offsetting the amount against other tax liabilities (for example, the single tax); applying the military levy amount toward future periods. It is also necessary to provide the details of the payment instruction under which the funds were transferred, including the payment number, date, amount, and budget classification code for the military levy. In addition, a scanned copy or PDF file of the payment receipt confirming the payment made in error must be attached to the application.

We also remind taxpayers that, under current legislation, the tax authority must review the application and issue a refund (or transfer funds to another account) within 20 calendar days. It is also important to understand that funds may only be returned if the individual entrepreneur has no outstanding debt with regard to any tax. Therefore, if such debt exists, the funds will first be applied to repay it, and only the remaining balance, if any, will be refunded.

What If There Is an Overpayment

Entrepreneurs who have an overpayment of the military levy do not need to take any action. The overpayment will remain recorded in the integrated taxpayer card. It may be used when paying the military levy to the new accounts for June (for Groups 1 and 2 individual entrepreneurs) or for the second quarter (for Group 3 individual entrepreneurs) by paying only the difference between the assessed amount and the overpayment amount.

Where can you view this information? You should log in to the taxpayer’s electronic cabinet, where the military levy overpayment will be displayed. In this case, the fact that the payment was made to the old account is irrelevant. For example, according to the tax return for the first quarter of 2026, a Group 3 individual entrepreneur assessed UAH 5,360 in military levy but paid UAH 6,000. The resulting overpayment is UAH 640, and this amount will be reflected in the integrated taxpayer card.

Both assessments and payments are shown in the integrated taxpayer card; however, the account number from which the levy was paid is not displayed there. It is visible only if the entrepreneur chooses to pay the levy through the taxpayer’s electronic cabinet.  When preparing a payment instruction for the second quarter (June), there is no need to specify the overpayment. The entrepreneur should indicate only the amount actually being paid. The payment amount plus the overpayment amount must equal the levy assessed for the relevant payment period. For example, if UAH 6,290 was assessed for the second quarter, then considering the remaining overpayment balance, the entrepreneur needs to pay UAH 5,650 (UAH 640 less). As a result, for the first half of the year, the total assessed amount and total payment amount will both equal UAH 11,650.

Natalia Shcherbak, Accounting and Tax Consultant