What documents must an individual entrepreneur provide during a tax audit? A reminder from the tax authorities.

The State Tax Service has reminded about the deadlines and the documents that individual entrepreneurs must provide for a documentary audit.

An individual entrepreneur undergoing a documentary audit (either planned or unplanned) is required to present the controlling authority's official with the original documents in full on the first day of the audit for the period under review, regarding issues related to the subject of the audit.

Specifically, this pertains to the accounting of income, expenses, and other indicators that determine the objects of taxation and/or tax liabilities, namely:

• contracts (transactions) for works and services;
• acts of completed works (provided services), invoices;
• bank statements on cash flow;
• income accounting book;
• employment contracts, payroll records;
• other documents related to financial and economic activities.

During audits, officials from the controlling authority have the right to obtain properly certified copies of primary financial, economic, accounting, and other documents from taxpayers that indicate concealment (underreporting) of taxable objects, non-payment of taxes, fees, payments, or violations of other legislation, compliance with which is overseen by the controlling authorities. Such copies must bear the signature of the taxpayer or their official and be stamped (if available) (paragraph 1 of section 85.4 of the Tax Code of Ukraine).

A corresponding request for copies of documents must be submitted by the controlling authority's official no later than five working days before the end date of the audit (paragraph 2 of section 85.4 of the Tax Code).

It is also stipulated that the official conducting the audit has the right to receive copies of documents related to the subject of the audit from the taxpayer or their legal representatives. Such copies must be certified by the signature of the taxpayer or their official and stamped (if available) (section 85.8 of the Tax Code).