Accounting records restoration
For LLCs, sole proprietors (FOPs) and non-profits — in Kyiv and across Ukraine.
When you need accounting records restoration
Most clients come to us with one of these situations. If one sounds familiar, that’s fine — it can be fixed:
No books, or only partial ones
Documents sit in folders and inboxes, while the accounting system is empty or incomplete.
Your previous accountant left
Nobody is sure what was filed, what was paid or where the documents are.
A letter or an audit notice arrived
You need to know quickly what your books show and get the papers ready.
A sale, an investor or a bank loan
The other side needs financial statements they can trust.
Don’t wait for an audit. Under Article 50 of Ukraine’s Tax Code, you can correct a filed return yourself with an amended return, paying the shortfall before you file. Normally that costs a 3% penalty. While martial law is in effect, self-correction comes with no penalty and no late-payment interest (Tax Code transitional provisions). The standard look-back period for audits is 1,095 days (Article 102), but it was paused from 2020 to 2023, so the tax office can go back further. That’s why it pays to fix every period with errors.
Partial restoration or full catch-up bookkeeping
We decide together after the review. Sometimes one area needs fixing; sometimes the books have to be rebuilt.
One area or period
The books exist but have gaps.
- ✓VAT and tax invoices
- ✓Stock
- ✓Payroll and payroll reporting
- ✓Supplier and customer balances
Books rebuilt from scratch
The books were never kept or can’t be trusted.
- ✓All documents and transactions for the period
- ✓Accounting and tax records
- ✓Reconciliations and amended returns
- ✓Clean books ready for monthly work
Sole proprietors on the simplified tax system usually don’t keep full books. For them we restore income records, single tax and SSC payments, and filed returns, and check the income limit of their group.
What’s included
Source documents
Invoices, delivery notes, acts and contracts — collected, checked and recorded.
Bank and cash
Statements and cash transactions posted and balances reconciled.
Accounting and tax records
Ledgers, trial balance, balance sheet, VAT and income tax or single tax.
Reconciliations
With the State Tax Service via its online taxpayer account, and with counterparties.
How it works
Free review
We look at your documents, returns and tax account and outline the scope.
Plan and contract
We agree what to restore and for which periods. Timing and price go into the contract.
Documents
We take what you have and help get the rest from your bank, counterparties and the tax account.
Restoration
We post transactions, rebuild the records and reconcile balances.
Amended returns
We file corrections where earlier returns were wrong.
Wrap-up
You get a written summary: what was fixed and what risks remain.
Missing documents? Most data can be recovered from bank statements, counterparties, the tax account and old emails. Where something can’t be recovered, we explain the risk and look for lawful ways to limit it. If documents were just lost in a fire, theft or damage, notify the tax office within five days with proof of the event. You then have 90 calendar days to restore them (Tax Code, Art. 44.5). Businesses from active combat or occupied areas follow special rules: once they report the loss, those periods are not audited (Tax Code transitional provisions).
Timing and cost
The price depends on how many periods are involved, your transaction volume, the state of your documents, and whether there is VAT and payroll.
Frequently asked questions
Start with a free review
Send a request: we’ll look at your books and tell you how much work there is. Nothing starts until you approve the plan, timeline and price.
Start with a review · Comprehensive bookkeeping · Financial and tax reporting