{"id":25387,"date":"2025-03-10T10:37:10","date_gmt":"2025-03-10T08:37:10","guid":{"rendered":"https:\/\/kmp.ua\/?p=25387"},"modified":"2025-03-17T12:43:23","modified_gmt":"2025-03-17T10:43:23","slug":"how-long-should-we-keep-key-documents-for-tax-purposes","status":"publish","type":"post","link":"https:\/\/kmp.ua\/en\/analytics\/exclusive\/how-long-should-we-keep-key-documents-for-tax-purposes\/","title":{"rendered":"How long should we keep key documents for tax purposes? <br>A de facto limitation of tax audits for a \u201cspecial period\u201d in view of the absence of an obligation to keep documents for such \u201cextended periods\u201d"},"content":{"rendered":"<p>For years, taxpayers in Ukraine have followed the rule that primary tax documents must be kept for at least three years (1095 days).<\/p>\n<p>However, legislative changes of 2023 somehow went almost unnoticed and extended this period to five years for nearly all major taxpayer categories.<\/p>\n<p>But key questions arise:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>From what point in time and to which documents does this five-year period apply?<\/li>\n<li>How does this align with the three-year general limitation period for tax audits and assessments under Article 102 of the Tax Code?<\/li>\n<li>Are there any peculiarities, considering the previous \u201cspecial period\u201d when certain tax audits have been subject to restrictions due to the COVID-19 and\/or martial law?<\/li>\n<li>Won&#8217;t it turn out that the time during which the supporting documents should have been kept is shorter than the periods during which the Tax Code allows for tax audits?<\/li>\n<\/ul>\n<p>The full version of the article is available in Ukrainian\u00a0<a href=\"https:\/\/kmp.ua\/uk\/analytics\/exclusive\/how-long-should-we-keep-key-documents-for-tax-purposes\/\" target=\"_blank\" rel=\"noopener\">by the link<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. 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[&hellip;]<\/p>\n","protected":false},"author":16069,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11],"tags":[223,87],"class_list":["post-25387","post","type-post","status-publish","format-standard","hentry","category-exclusive","tag-ponovlennya-podatkovyh-perevirok","tag-tax-audits"],"_links":{"self":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/25387"}],"collection":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/users\/16069"}],"replies":[{"embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/comments?post=25387"}],"version-history":[{"count":14,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/25387\/revisions"}],"predecessor-version":[{"id":25401,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/25387\/revisions\/25401"}],"wp:attachment":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/media?parent=25387"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/categories?post=25387"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/tags?post=25387"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}