Mandatory periods of storage of e-documents on electronic data carriers

According to Article 44 of the Tax Code of Ukraine, the period of storage of electronic documents on electronic data carriers must be no less than the period established by the legislation for the relevant paper documents, i.e. no less than 1095 days (2555 days for documents and information necessary for the implementation of tax control over transfer pricing).

Mandatory storage requirements:

• information contained in electronic documents must be available for further use;
• it must be possible to restore the electronic document in the format in which it was created, sent or received;
• if available, information must be stored that allows establishing the origin and purpose of the electronic document, as well as the date and time of its sending or receiving.