What is the position of the tax office regarding the storage of documents in electronic form?
The SFS of Ukraine, considering the issue of legality of drawing up the company's documentation in electronic form, including for tax accounting, came to the following conclusion.
In case of compliance with the requirements of the laws of Ukraine "On electronic documents and electronic document management" and "On electronic digital signature", as well as the norms of the PKU regarding the submission of reports in electronic form, the SFS sees no reason to prohibit the creation and storage of documents by taxpayers in electronic form.