Damage or destruction of property or documents due to armed aggression: State Tax Service reminds taxpayers of the algorithm of actions

Press service of the State Tax Service of Ukraine, published 30 October 2026 at 15:11 Chapter: News

Enemy continues to attack Ukrainian business, causing damage and destruction of property, as well as loss of documents.

In such cases, it is important for the taxpayers to properly document relevant circumstances, reflect losses in accounting and take into account their tax consequences.

This is reminder of the main steps.

1. Confirmation of damage or destruction of property.

Depending on the circumstances, it is necessary to collect documents that confirm the fact and circumstances of property damage or destruction. These may be documents of competent authorities, acts, photo and video materials, expert opinions and other supporting documents. Collected documents should make it possible to establish circumstances of the event, identify damaged or destroyed property, confirm essence of damage (losses) and causal relationship with relevant event.

2. Obtaining a force majeure certificate (if necessary).

In cases where confirmation of the force majeure circumstances is necessary for application of relevant provisions of the Tax Code of Ukraine (hereinafter – Code), it is worth contacting the Chamber of Commerce and Industry of Ukraine or regional chamber of commerce and industry authorized by it to obtain relevant certificate.

3. Inventory.

It is necessary to conduct inventory of damaged or destroyed property according to requirements of the law and document its actual presence or absence, condition, essence and extent of damage and loss.

4. Registration of inventory results and their reflection in accounting.

Based on the inventory results, appropriate documents should be compiled, value of destroyed property and amount of losses from its damage should be determined, and they should be recorded in the accounts according to legislative requirements.

Documents confirming the write-off of property and reflection of the corresponding losses must be kept for periods established by the law.

5. Determining tax consequences.

Depending on the property type, reasons and circumstances of its destruction or damage, as well as specifics of its use, it is necessary to determine how these events affect taxation procedure and tax obligations for relevant taxes and levies according to requirements of tax legislation.

6. Measures in case of loss of documents or inability to export them.

In case of loss, damage or premature destruction of documents, the taxpayer, according to Paragraph 44.5 Article 44 of the Code, is obliged to notify controlling authority at the registration place in writing within five days from the date of such event, providing relevant supporting documents. Documents must be restored within 90 calendar days from the day following the receipt date of relevant notification.  

At the same time, for the taxpayers who conducted activities in areas of active hostilities or temporarily occupied territories of Ukraine, Sub-paragraph 69.28 Paragraph 69 Sub-section 10 Section XX of the Code provides for special rules for confirming tax reporting data in case of loss of documents or inability to export them under conditions specified in this Sub-paragraph.

7. In case of impossibility of fulfilling tax obligations, submit application and supporting documents.

If, as a result of armed aggression, the taxpayer is unable to fulfill tax obligations, the taxpayer may, if there are appropriate grounds, submit to the controlling authority application and documents confirming the impossibility of fulfilling them (according to Sub-paragraph 69.1 Paragraph 69 Sub-section 10 Section XX of the Code and Procedure, approved by Order of the Ministry of Finance of Ukraine № 225 as of 29.07.2022).

Notify the State Tax Service of damaged or destroyed property by Notification

Taxpayers can also voluntarily submit to the controlling authority at the main registration place Notification of loss, destruction or damage to property (goods) as a result of the armed aggression of russian federation against Ukraine.

Notifications can be submitted via the Electronic cabinet or in paper form at the Taxpayer Service Centers and Tax Consultant Offices.

More information about the Notification form is available on the State Tax Service web portal at the link https://tax.gov.ua/en/mass-media/news/1059393.html.

Emphasis: proper documentary confirmation of circumstances of property damage or destruction, compliance with the established procedure for actions in case of loss of documents and taking into account requirements of tax legislation are important for correct determination of tax consequences and confirmation of tax reporting indicators.