Loss of Primary Documents Due to War: How to Notify the State Tax Service and Confirm Tax Reporting
Due to shelling and occupation, some Ukrainian enterprises have lost primary documents or cannot access them. For such cases, the Tax Code provides a special mechanism for confirming tax reporting data.
In case of loss of primary documents or inability to remove them, the taxpayer must send a notification in any form to the controlling authority about these circumstances. The document must be signed by the head of the enterprise and the chief accountant.
The notification must specify the reasons and circumstances under which the documents were lost or could not be removed, indicate the tax (reporting) periods concerned, and provide a general list of primary documents. If possible, it is advisable to also specify the details of such documents.
The notification of loss or inability to remove primary documentation is submitted by the taxpayer in one of the following ways:
- to the controlling authority at the taxpayer's main registration location electronically via the "Correspondence with the State Tax Service" service available in the private section of the Electronic Cabinet;
- or to any operating Taxpayer Service Center in paper form. Documents can be submitted in person, through an authorized representative, or sent by mail with acknowledgment of receipt and an inventory of the enclosure.
Regardless of the submission method, the notification must be addressed to the controlling authority at the taxpayer's main registration location.
According to the provisions of subparagraph 69.28 of subsection 10 of section XX "Transitional Provisions" of the Tax Code of Ukraine, special rules apply to taxpayers and tax agents who operated in areas of active hostilities or temporarily occupied territories of Ukraine by the Russian Federation and are unable to provide primary documents confirming the accounting of income, expenses, and other indicators related to determining taxable objects or tax liabilities.
These rules are an exception to the requirements of Article 44 of the Tax Code of Ukraine and apply to confirming the data reflected in tax reporting.
The tax authorities note that the grounds for the inability to present primary documents may be their loss, destruction, or damage. Additionally, such grounds include the presence of documents in territories where hostilities are ongoing or were previously conducted, as well as in temporarily occupied territories of Ukraine.
In such cases, documents may be inaccessible due to the impossibility of their removal, risks to the life or health of the taxpayer or other persons during transportation, as well as administrative restrictions or prohibitions established by government authorities.
Subscribe to our Telegram channel t.me/sudua and to Google News SUD.UA, as well as to our VIBER and WhatsApp pages on Facebook and Instagram to stay informed about the most important events.
