How to provide tax authorities with electronic documents during an audit

In accordance with Clause 85.2 of Art. 85 of the Tax Code of Ukraine , the taxpayer is obliged to provide officials (officials) of control bodies in full with all documents belonging to or related to the subject of the audit. Such an obligation arises from the taxpayer after the start of the audit.

Thus, if the taxpayer has decided to issue documents in electronic form, he is obliged to provide the representative of the tax authorities with access to the database in which the primary documents are stored in electronic form.

The economic entity should remember that according to clause 85.4. Art. 85 of the Tax Code of Ukraine , when conducting inspections, officials of the controlling body have the right to receive from taxpayers duly certified copies of primary financial and economic, accounting and other documents , which testify to the concealment (underestimation) of objects of taxation, non-payment of taxes, fees, payments, violation of the requirements of other legislation, the control of compliance of which is entrusted to the supervisory authorities. Such copies must be certified by the signature of the taxpayer or his official and sealed (if available).

According to clause 85.8. Art. 85 of the Tax Code, the official (official) of the control body, who conducts the inspection, in the cases provided for by this Code (these cases are established by Clause 73.3 of Article 73 of the Tax Code of Ukraine), has the right to receive from the taxpayer or his legal representatives copies of documents that belong to the subject of inspection. Such copies must be certified by the signature of the taxpayer or his official and sealed (if available).

It should be noted that this norm is not mandatory, and therefore, the compliance of electronic documents with documents in paper form enables business entities to provide the latter with the documents necessary for verification in electronic form during the verification by the controlling authorities.