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On July 31, 2026, the National Bank of Ukraine (NBU) established procedures for payment service providers to execute debit transfers of funds without payer consent, including forced collection and levy of funds for tax debt repayment. The new rules address situations where insufficient or absent funds exist in a payer's account at the time a payment service provider receives a payment instruction from a collector. The NBU introduced these changes following proposals from Ukraine's State Tax Service in connection with the implementation of an electronic fund collection mechanism for tax debt repayment, which operates using the international ISO 20022 standard. The NBU amended the Instruction on Non-Cash Settlements in National Currency for Payment Services Users, originally approved by the NBU Board Decision No. 163 of July 29, 2022. The amendments enhance the procedure for accumulating funds in a payer's account when funds are absent or insufficient to execute a collector's payment instruction, thereby improving the efficiency of payment instruction execution. The NBU also strengthened requirements for completing the mandatory "Payer Code/Actual Payer Code/Transfer Service Payer Code" field when payers settle taxes, fees, and payments to state and local budgets. The NBU Board Resolution No. 83 of July 30, 2026, "On Approval of Amendments to the Instruction on Non-Cash Settlements in National Currency for Payment Services Users," takes effect on August 1, 2026. Payment service providers have one month from the effective date to align their operations with the updated regulatory requirements. REFERENCES: National Bank of Ukraine, "Унормовано порядок виконання дебетового переказу коштів без згоди платника" (Procedures for Debit Transfers Without Payer Consent Established), July 31, 2026, https://www.bank.gov.ua/ National Bank of Ukraine Board Resolution No. 83, "Про затвердження Змін до Інструкції про безготівкові розрахунки в національній валюті користувачів платіжних послуг" (On Approval of Amendments to the Instruction on Non-Cash Settlements in National Currency for Payment Services Users), July 30, 2026.