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30.09.2025

Algorithm of Actions in Case of Property Damage as a Result of a Missile Strike

WHAT SHOULD A BUSINESS DO IF PROPERTY IS DAMAGED OR DESTROYED AS A RESULT OF A MISSILE ATTACK?

Information collected and current as of September 2025

The Business Ombudsman Council has developed a tentative action plan for businesses affected by shelling. It outlines the main steps property owners should take to protect their rights and maintain their ability to receive compensation in the future.

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As of the end of summer 2025, the state and international partners continue developing full-fledged mechanisms for financial compensation for businesses. Therefore, the key task for entrepreneurs remains to properly document losses incurred to secure compensation in the future.

However alongside this, there are also real, often targeted and specific support tools: grants on “Diia” portal, local programs from communities and other initiatives. So, don’t miss the chance – follow the news, take advantage of the available opportunities and be ready to be the first to apply when programs relevant to you from local authorities, the state and international partners open

Stap 1. Gather the evidence base

Prompt and high-quality recording of losses is a key condition for receiving compensation in the future.

1.1. Immediately after the event, before cleaning or repairing, record the fact of damage: take photos and videos of damaged property with the date, place and time, involve witnesses to the event (neighbors, service organizations representatives), save their contacts. Also, save mentions of the missile attack and destruction published in the media or social networks.

1.2. If the destruction cause was fire, immediately contact the State Emergency Service to record the fact of the emergency situation and obtain a fire report indicating its cause (ingress of ammunition, its fragments, etc.), as well as damage to property.

Meanwhile, call the police to report a criminal offense under Art. 438 of the Criminal Code of Ukraine (use of means of warfare prohibited by international law). It will be important for you to obtain an extract from the Unified Register of Pre-Trial Investigations (ERDR) on submission of this report and recognition of the property owner as the injured party. Do not delay in submitting additional evidence after receiving it.

1.3. On the day of the attack, create a special commission at the enterprise to inspect and inventory the property, draw up an inspection report/defect report or an order stating that certain property cannot be used due to damage/destruction. In the future, such documents may be needed not only to receive compensation, but also to be submitted to the tax office.

Additionally, check preservation or restore title documents for damaged/destroyed property in case of their loss, including source documents, technical passports for property, recognition of it a fixed asset, etc.

1.4. At the earliest opportunity, send a local government body or a military administration a written application for an inspection of damaged or destroyed property and drawing up a report based on inspection results.

Obtain confirmation that the information from the inspection report is registered in the State Register of Property Damaged and Destroyed as a Result of Hostilities, Terrorist Acts, and Sabotage Caused by the Armed Aggression of the russian federation against Ukraine.

1.5. Order a damage assessment report from independent experts. It may be needed for further compensation, in litigation, or when applying for state or international aid.

 

Step 2. Submit an application for future compensation

A registered application gives the right to receive compensation after state or international funding emergence

As of September 2025, compensation for destroyed real estate is available for residential real estate only.

2.1. Use the national compensation mechanism by reporting the damage through “Diia“ application or a web portal (“Damaged Property Registration” tab): upload a photo, damage description and property ownership confirmation documents. It can be done offline through the ASC or a notary.

2.2. Use the international compensation mechanism by filing a claim to the Registry of Damages for Ukraine (RD4U) via “Diia” web portal (“A3.2 Damage or Destruction of Non-Residential Real Estate« type). A claim can be filed in this category if the property belonged to an individual. Other types of business-related claims are not yet open for submission as of August 2025 (in particular, claim type A3.5 (loss of private enterprise).

2.3. Apply to a commercial court with a claim against the russian federation for damages resulting from the armed aggression of the russian federation. In such cases, applicants are exempt from paying court fees. Despite the fact that the legal process may take some time and such court decisions cannot be enforced at the moment, their receipt may serve an additional confirmation for receiving compensation for destroyed or damaged property in the future.

2.4. Check the available business support programs on” Diia” portal, your territorial community or region website, international organizations: perhaps there are grants available right now that you can apply for to qualify for partial compensation in your specific situation. For example, in July 2025, the Government expanded the grant program for processing enterprises, introducing grants of up to UAH 16 mn for restoring production facilities damaged by russian armed aggression.

 

Step 3. Take care of tax consequences

Proper documenting and reporting to tax authorities will come in handy during a tax inspection (audit).

3.1. If source (primary) documents or other tax payment related documents were destroyed as a result of shelling, the following rules apply:

a) if you operate in active hostilities areas or temporarily occupied territories of Ukraine – submit a notification of destruction of documents (See p. 69.28, Subsection 10, Section XX of the Criminal Code of Ukraine), or

b) if the activity is conducted in other regions of Ukraine – within 5 working days, notify the tax authority at the place of registration in writing about the destruction of documents (See para 44.5 of Art. 44 of the Criminal Code of Ukraine). Within 90 calendar days after the notification, lost documents must be restored.

3.2. Conduct an inventory, record its results in accounting, and write off the destroyed assets based on collected evidence.

3.3. Keep the documents based on which assets were written off within the period during which the tax authority may conduct an audit.

 

 

RECOMMENDATIONS ON HOW TO TAKE PHOTOS AND VIDEOS OF DAMAGED OR DESTROYED PROPERTY

    1. General rules
      • Capture immediately after the event, before any cleanup or repairs
      • For videos, set geolocation on your smartphone (the EXIF data of the photo automatically saves coordinates)
      • Enable date and time in camera settings if possible
      • Take photos in good light, so that the damage is clearly visible
      • Keep the original files (not just forwarded copies in messengers) and do not edit them
      • Back up your data (cloud storage, external drives)

 

    1. Photo recording
      • Overview photos: take several general shots from different angles to make the location of damaged property clear
      • Detailed photos: take close-up photos of every damaged detail (e.g. broken windows, destroyed walls, appliances)
      • Contextual photos: place a sheet of paper with the date next to the damage (or show it on your phone screen) to confirm the time of the photo
      • Location tagging: take photos so that landmarks are visible (address sign, store sign, nearby buildings)

 

  1. Video recording
    • Shoot in one continuous frame to avoid accusations of editing
    • Start with an address (building appearance, its number, street) → then go inside
    • Comment on the event out loud: date, address, damage description, your name. This adds authenticity
    • Focus on details: zoom in on destruction (cracks, debris, explosion marks)

 

eyeWitness to Atrocities – a free application for your smartphone for video and photo recording of damage caused by war crimes

 

USEFUL LINKS:

  1. The procedure for performing urgent works to eliminate the consequences of the armed aggression of the russian federation related to damage to buildings and structures, approved by the Decree of the Cabinet of Ministers of Ukraine dated April 19, 2022 No. 473 (para 1.4)
  2. The methodology for determining the damage and amount of losses caused to enterprises, institutions and organizations of all ownership forms as a result of destruction and damage to their property in connection with the armed aggression of the russian federation, as well as lost profits from the impossibility or obstacles to conducting economic activities, approved by the Order of the Ministry of Economy of Ukraine and the State Property Fund of Ukraine dated 18.10. 2022 No. 3904/1223 (para 1.5)
  3. The procedure for submitting an information report on damaged and destroyed real estate as a result of hostilities, terrorist acts, sabotage caused by the armed aggression of the russian federation against Ukraine, approved by the Decree of the Cabinet of Ministers of Ukraine dated March 26, 2022 No. 380 (as amended by the Decree of the Cabinet of Ministers of Ukraine dated June 13, 2023 No. 624) (para 2.1)
  4. The procedure for providing compensation for destroyed real estate objects, approved by the Decree of the Cabinet of Ministers of Ukraine dated May 30, 2023 No. 600 (para 2.1)
  5. Information on the procedure and peculiarities of filing claims to the Register of Damages for Ukraine (RD4U): https://rd4u.coe.int/uk/a3.2-damage-or-destruction-of-non-residential-immovable-property1 (para 2.2)
  6. “Diia” portal: Entrepreneurship: https://diia.gov.ua/services/categories/gromadyanam/pidpriyemnictvo (clause 2.4)
  7. Diia.Business: Financing and support programs: https://business.diia.gov.ua/finance/programs/finance?filter=%7B%7D&order=%7B%22id%22:%22DESC%22%7D&currentPage=1&itemsPerPage=9&category=%5B2,5,9,10,11%5D (para 2.4)
  8. Regulations on the inventory of assets and liabilities, approved by the Order of the Ministry of Finance of Ukraine dated September 2, 2014 No. 879 (para 3.2)
  9. Are tax liabilities accrued and tax credits adjusted upon destruction (loss) during the legal regime of martial law or a state of emergency, as well as upon transfer to state or municipal ownership, including in favor of voluntary units of territorial communities, and provided goods purchased with VAT to other persons for the needs of ensuring the defence of Ukraine? – https://zir.tax.gov.ua/main/bz/view/?src=ques&id=38477 (para 3.2)
  10. How to document the destruction (loss) of goods due to force majeure circumstances during a state of war or emergency? – https://zir.tax.gov.ua/main/bz/view/?src=ques&id=41801  (clause 3.2)
  11. Letter from the State Tax Service dated May 5, 2022 No. 3781/7/99-00-04-01-03-07 (para 3.2)