Ukraine’s State Tax Service has issued Information Letter No. 4/2026 to answer common business questions about assets affected by Russia’s armed aggression. The guidance covers fixed assets, inventories and other corporate property lost or damaged in combat-related circumstances.

The State Tax Service reported the release on Friday, October 23. It outlined the VAT implications, procedures for writing off depreciated assets and the tax treatment of destroyed goods.

The letter identifies supporting evidence that may be needed to establish force majeure and justify a write-off, including certificates from the Chamber of Commerce and Industry, emergency service reports and extracts from the Unified Register of Pre-Trial Investigations. It also explains property and land tax issues involving damaged sites.

Additional sections deal with excise duties when excisable goods are lost, the write-off of receivables and payables, and options for paying monetary liabilities or tax debt in instalments.