Retention of Tax Documents in Electronic Form: Reminder from Tax Authorities

• Taxpayers must keep documents related to VAT in electronic form for inspection by tax authorities
• Tax invoices and related documents must be stored for specific periods according to tax laws
• Documents must be stored for 2555 days for tax control purposes, 1825 days for accounting records, and 1095 days for other documents
• The storage period is calculated from the date of submission of tax reports or other required documents
• In case of liquidation, documents must be kept for at least 1825 days
• Compliance with document storage requirements is essential for tax compliance and audit purposes.

Source: news.dtkt.ua

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.

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