In what cases do banks transfer information on mobile transfers of individuals to the tax authorities?
Answer:
In accordance with subparagraph 24) of paragraph 2 of Article 55 of the Tax Code, banking institutions are required to provide information regarding funds deposited into the personal bank accounts of individuals by other individuals, provided there are indications of entrepreneurial activity.
The transfer of this data is executed only when the established criteria, as approved by the Order of the Minister of Finance No. 698 dated November 12, 2025—are simultaneously met.
Specifically, if an individual receives transfers from 100 or more unique persons into a personal, non-business bank account during each of three consecutive calendar months, and the total income exceeds 12 times the minimum wage, second-tier banks must report this information to the state revenue authorities.