Taxpayers should secure official reports, photographs, videos, expert findings and other evidence capable of identifying damaged or destroyed property and linking the loss to a specific incident. The State Tax Service of Ukraine reported the guidance on Friday, October 30.

An inventory should then record whether the assets remain available, their condition and the scale of the damage. Businesses must calculate the value of destroyed property or resulting losses, enter the findings in their accounts and retain supporting records for the legally prescribed period. A force-majeure certificate from an authorized chamber of commerce may also be required in some cases.

Where tax documents are lost, damaged or prematurely destroyed, the taxpayer must notify the relevant authority in writing within five days and provide supporting materials. The files must be restored within 90 calendar days beginning on the day after the notice is received. Special evidentiary rules may cover taxpayers that operated in active combat zones or temporarily occupied territories.

Companies may additionally file a voluntary property-loss notice through the online Taxpayer Cabinet or submit it on paper at designated service offices. Those unable to meet tax obligations because of the armed aggression may apply to the authority with documents demonstrating that inability.