On 30 October 2026, the State Tax Service (STS) of Ukraine published a reminder for taxpayers regarding the algorithm of actions when property or documents are damaged or destroyed due to armed aggression. This guidance clarifies the procedural steps taxpayers must follow to report losses, adjust tax bases, and claim relevant reliefs under the Tax Code of Ukraine. The notice references the provisions of the Law on Ensuring the Rights and Freedoms of Citizens under Martial Law and relevant STS methodological letters.
Key Takeaways
- Mandatory Notification: Taxpayers must submit a standardized notification form to the STS within 10 calendar days of discovering the damage or destruction, detailing the affected assets and circumstances.
- Tax Base Adjustment: The guidance confirms that the value of destroyed property may be excluded from the tax base for corporate income tax and VAT purposes, provided supporting documentation (e.g., acts of inspection, photo evidence) is retained.
- Document Reconstruction: Taxpayers are advised to reconstruct lost accounting and tax records using available electronic services (e.g., Electronic Cabinet) and counterparties’ data to ensure continuity of compliance.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement