Is it mandatory for the FOP to keep accounting documents?

Entrepreneurs - single tax payers are obliged to ensure the storage of primary documents, on the basis of which the data of the Income Accounting Book or the Income and Expense Accounting Book used to prepare the declaration of the single tax payer - natural person - entrepreneur were filled in, or other primary documents used for preparation of tax reporting for other taxes and fees - in case of their payment.

Such primary documents are kept for at least 1,095 days from the date of submission of the tax declaration of the payer of the single tax - an individual - an entrepreneur or other tax reporting for which they are used.

Penalties may be applied to single tax payers for failure to ensure the storage of primary documents in accordance with clause 121.1 of the Code of Civil Procedure.