- If a VAT payer sends a tax invoice for registration but the primary documents are left in the territory of active hostilities and/or destroyed, a notification of the impossibility of exporting the primary documents must be submitted to the tax authority.
- If a taxpayer is unable to fulfill their tax obligations in a timely manner, they can submit copies of documents and written explanations to the tax authority within six months after the end or cancellation of the state of war in Ukraine.
- The procedure for making decisions on the registration/refusal of registration of tax invoices/adjustment calculations in the Unified Register of Tax Invoices is approved by the Ministry of Finance.
- If the registration of a tax invoice/adjustment calculation is suspended, the taxpayer has the right to submit copies of documents and written explanations regarding the confirmation of the information specified in the tax invoice/adjustment calculation for consideration by the regional commission.
- The deadline for submitting written explanations and copies of documents to the tax authority is 365 calendar days from the date of occurrence of the tax liability reflected in the tax invoice/adjustment calculation.
- In case of inability to fulfill tax obligations in a timely manner, taxpayers are exempted from liability under the Tax Code of Ukraine, with the mandatory fulfillment of these obligations within six months after the end or cancellation of the state of war in Ukraine.
- Taxpayers who conducted activities in the territories of active hostilities or temporarily occupied territories of Ukraine and cannot present primary documents for the accounting of income, expenses, and other indicators related to the determination of objects are exempted from liability.
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.