In order to obtain documents from a tax body in an electronic format, a taxpayer should submit an application setting out its intention to receive documents via electronic cabinet. If so, the requirements set out in the Law of Ukraine on Electronic Documents and Electronic Document Flow and Law of Ukraine on Electronic Trust Services, including, in particular, those related to an electronic digital signature, shall be applicable.
A taxpayer will be able to receive online from a tax body letters, inspection reports, tax notices, individual tax consultations and other documents.
A document sent by the tax body to the electronic cabinet is considered to have been delivered to the taxpayer if it meets legal requirements and is available in the electronic cabinet.
The date a document is served on a taxpayer is the date specified in the delivery receipt, which is sent from the electronic cabinet automatically. If a document is delivered after 6 p.m., the next business day is the date of delivery of the document to the taxpayer. If the delivery took place on a weekend or holiday, the date of delivery of the document to the taxpayer is the next following business day after the weekend or holiday.