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### 1. Substance of the Act
\nThis Order of the Ministry of Finance of Ukraine reforms and technologically simplifies the process of enforced collection of funds (specifically, tax debt) in electronic form. The document introduces the grouping of payment instructions and orders for their revocation into special electronic lists (registers) with a limit of up to 5,000 documents in a single file. This step optimizes information interaction between the Tax Service, the Treasury, and banks (payment service providers) through process automation and the use of qualified electronic seals.<\/p>\n
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### 2. Structure of the Act and Key Changes Compared to the Previous Version
\nThe Order consists of the main body (6 clauses defining the implementation timeline, the transitional period, and responsible persons) and an annex containing direct amendments to four sections of the basic Procedure (approved by Order of the Ministry of Finance No. 669).<\/p>\n
**Key changes compared to the previous version:**
\n* **New electronic documents:** The concepts of “list of payment instructions” and “list of orders for the revocation of payment instructions” have been introduced as consolidated electronic registers.
\n* **Quantitative restrictions:** A strict limit has been established \u2014 one list may contain no more than 5,000 instructions or orders.
\n* **Change in signature type:** Instead of individual qualified electronic signatures (QES) of officials, the mandatory application of a qualified electronic seal of the territorial body of the STS to the entire list of documents has been introduced.
\n* **Automation of control:** The Treasury is required to perform an automatic verification of the details of received payment instructions within a maximum of one hour from the moment of receipt.<\/p>\n
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### 3. Key Provisions Important for Practical Application
\nFor practical activities and understanding the operation of the system, the following provisions are key:
\n* **Implementation timeline:** The Order enters into force on the day of its publication; however, the key changes (Paragraph 1) and the launch of the updated software of the STS and the Treasury are scheduled for **June 1, 2026**.
\n* **Temporary transitional period:** Within three months from the date of entry into force of the amendments, the territorial bodies of the STS shall have the right to process the lists either by applying the QES of authorized persons and\/or the qualified electronic seal of the STS body. This minimizes the risks of technical failures during the transition stage.
\n* **Electronic log:** All processed instructions and orders are displayed in the electronic log within the information and communication system (ICS) of the STS, allowing for real-time tracking of their execution status by banks.<\/p>\n