The National Fiscal Service explains

The experts from the Holisiiv Tax Inspectorate explain that in case of loss, damage or destruction of documents, accounting registries, financial statements, other documents relating to calculation and payment of taxes and fees prior to the scheduled date, a taxpayer is liable to inform the controlling body the former is registered with, and the controlling authority that issued the customs declaration, and to do it in writing within five days from the date of occurrence of the event, according to the procedure for filing tax returns set out in the Tax Code of Ukraine.

The documents lost should be reissued; therefore, a taxpayer is liable to obtain them within 90 calendar days from the date following the day of delivery of the notification to the controlling authority.

It is worth noting that a taxpayer should keep records of income, expenses and other data for tax purposes, based on the said documents. It is not allowed to calculate taxes, customs dues based on the data not confirmed by the documents.

Economic entity is liable to ensure storage of documents (listed in the first paragraph), and the documents relating to embedding the legislative requirements, not less than 1095 days from the date of submission of reports prepared on the basis of the said above documents, while monitoring of implementation is vested in the controlling authorities.

The applicable norm is set out in article 44 of the Tax Code of Ukraine dd. 02.12.2010, No.2755-VІ, as amended. You can find more detailed information on the official portal of the National Fiscal Service of Ukraine, the online information resource -zir.minrd.gov.ua (135.01 category).