The entrepreneur was operating in the territory that is currently occupied, and their office with all the documents was destroyed as a result of enemy shelling. The business was relocated to the territory of the central regions. What should the taxpayer do: restore primary documents or there are other ways to confirm activity - read further.
Algorithm of actions in case of loss of documents
If the taxpayer reported the loss, damage or premature destruction of documents in accordance with the procedure and time limits specified in the first paragraph of item 44.5 of the Tax Code of Ukraine (hereinafter - the Tax Code), the time limits for inspections are postponed until the date of restoration and submission of documents for inspection, but not for the period more than 120 days.
If the taxpayer does not restore the documents, it is considered that such a taxpayer didn't have them at the time of reporting or compliance with the requirements of customs, currency and other legislation.
Taxpayers who conducted activities in the territories of active hostilities or in the territories of Ukraine temporarily occupied by the Russian Federation and cannot present primary documents, in accordance with item 69.28 of the Tax Code submit to the controlling body in an arbitrary form a notification about the loss and/or impossibility of export of primary documents. In the event that the controlling authorities make a decision on the application of the transitional provisions of item 69.28 of Sec. XX of the Tax Code, such payers are not subject to verification by the controlling body regarding those specified in the notification.
In addition, in particular, legal entities must conduct an inventory as of the 1st of the month following the month in which obstacles to access to assets, primary documents and accounting registers have disappeared, and reflect the results of the inventory in the accounting records of the corresponding reporting period.
